• Dominic Thiem, of team Hawks, serves against Felix Auger-Aliassime, of the Kites, during their match at the World Tennis League at Coca-Cola Arena, in Dubai on Thursday, December 22, 2022. Photo: World Tennis League
    Dominic Thiem, of team Hawks, serves against Felix Auger-Aliassime, of the Kites, during their match at the World Tennis League at Coca-Cola Arena, in Dubai on Thursday, December 22, 2022. Photo: World Tennis League
  • Dominic Thiem of Hawks, returns the ball to Felix Auger-Aliassime of Kites, during a match of the World Tennis League at Coca-Cola Arena, in Dubai, United Arab Emirates, Thursday, Dec. 22, 2022. (AP Photo / Kamran Jebreili)
    Dominic Thiem of Hawks, returns the ball to Felix Auger-Aliassime of Kites, during a match of the World Tennis League at Coca-Cola Arena, in Dubai, United Arab Emirates, Thursday, Dec. 22, 2022. (AP Photo / Kamran Jebreili)
  • Felix Auger-Aliassime of Kites, returns the ball to Dominic Thiem of Hawks. AP
    Felix Auger-Aliassime of Kites, returns the ball to Dominic Thiem of Hawks. AP
  • Felix Auger-Aliassime of Kites, plays against Dominic Thiem of Hawks. AP
    Felix Auger-Aliassime of Kites, plays against Dominic Thiem of Hawks. AP

Dominic Thiem 'positive' his comeback on right track after injury layoff


Reem Abulleil
  • English
  • Arabic

Former US Open champion Dominic Thiem believes he is heading in the right direction as he continues his search for his best form after a lengthy injury layoff.

The 29-year-old Austrian was out for nine months with a wrist problem before returning to action last spring.

Previously ranked a career-high No 3 in the world, Thiem lost the first seven matches of his comeback and dropped to as low as 346 in the rankings by July.

After a five-week training block in early summer, Thiem began to find his game and amassed a 23-12 win-loss record across both the Challenger and ATP tours, rising to 102 in the rankings, thanks to semi-final appearances in Gstaad, Gijon and Antwerp.

Currently in Dubai competing in the World Tennis League exhibition event, Thiem believes he’s on the right track.

Despite a narrow defeat to Canadian Felix Auger-Aliassime at the WTL on Thursday, he feels he is in a good place as he puts the finishing touches to his game ahead of the start of a new season.

“I have the feeling that I’m going in a good direction. The way is positive for me, the way I’m practising, I’m very happy about it,” Thiem told The National at Dubai’s Coca Cola Arena.

“I think I’m on my way to reach the goals for the off-season, which was to get those last missing percentages. And I feel that I’m playing better, like at the end of the 2022 season, which is a good sign. Coming towards the end of the season, coming closer and closer to the first real matches again and I’m happy about it.”

Thiem admits he started playing tennis again with no expectations last March and that the training block he had after the French Open helped to raise his level and confidence.

“I told myself I have to put a little bit of pressure on myself again, to start winning matches again, and it worked out well. From 300 in the rankings to 100 in just three or four months, which was very good,” he explained.

“The direction was definitely right. Still, I was not playing at my top level again and this I wanted to switch around in the off-season. I really have the feeling I’m on a good way and at the same time the expectations are rising for the New Year.

“Still it’s going to be really difficult since I’m not seeded and I can face anybody at the beginning of any tournament. But I’m fit, I’m happy to compete and I’m looking forward to starting.

“My goal is to be on the way again, to achieve this, to be able to beat anybody, to go far in every tournament and I hope during 2023 this will happen again.”

Auger-Aliassime sealed the deal for the Kites on Thursday as he edged Thiem 7-6, 7-6 to give his side a 42-31 victory over the Hawks.

“Again Iga, the rock of our team kept us alive. Got a lot of points on the board,” said Auger-Aliassime on court.

“It was a great match, I hope the crowd enjoyed it. It was high level. Congrats to Dominic also for raising the bar and playing well.”

Earlier, in the opening mixed doubles, a three-set victory for Alexander Zverev and Elena Rybakina gave the Hawks an early 12-11 lead against Kites duo Auger-Aliassime and Sania Mirza.

In women’s singles, world No 1 Iga Swiatek claimed a hard-fought 6-4, 6-3 win over former Roland Garros runner-up Anastasia Pavlyuchenkova to pull the Kites in front 23-19 entering the final clash of the day.

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

57%20Seconds
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rusty%20Cundieff%0D%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EJosh%20Hutcherson%2C%20Morgan%20Freeman%2C%20Greg%20Germann%2C%20Lovie%20Simone%0D%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2%2F5%0D%3Cbr%3E%0D%3Cbr%3E%3C%2Fp%3E%0A
SQUADS

UAE
Mohammed Naveed (captain), Mohamed Usman (vice-captain), Ashfaq Ahmed, Chirag Suri, Shaiman Anwar, Mohammed Boota, Ghulam Shabber, Imran Haider, Tahir Mughal, Amir Hayat, Zahoor Khan, Qadeer Ahmed, Fahad Nawaz, Abdul Shakoor, Sultan Ahmed, CP Rizwan

Nepal
Paras Khadka (captain), Gyanendra Malla, Dipendra Singh Airee, Pradeep Airee, Binod Bhandari, Avinash Bohara, Sundeep Jora, Sompal Kami, Karan KC, Rohit Paudel, Sandeep Lamichhane, Lalit Rajbanshi, Basant Regmi, Pawan Sarraf, Bhim Sharki, Aarif Sheikh

21 Lessons for the 21st Century

Yuval Noah Harari, Jonathan Cape
 

Results
%3Cp%3E%0D%3Cstrong%3EElite%20men%3C%2Fstrong%3E%0D%3Cbr%3E1.%20Amare%20Hailemichael%20Samson%20(ERI)%202%3A07%3A10%0D%3Cbr%3E2.%20Leornard%20Barsoton%20(KEN)%202%3A09%3A37%0D%3Cbr%3E3.%20Ilham%20Ozbilan%20(TUR)%202%3A10%3A16%0D%3Cbr%3E4.%20Gideon%20Chepkonga%20(KEN)%202%3A11%3A17%0D%3Cbr%3E5.%20Isaac%20Timoi%20(KEN)%202%3A11%3A34%0D%3Cbr%3E%3Cstrong%3EElite%20women%3C%2Fstrong%3E%0D%3Cbr%3E1.%20Brigid%20Kosgei%20(KEN)%202%3A19%3A15%0D%3Cbr%3E2.%20Hawi%20Feysa%20Gejia%20(ETH)%202%3A24%3A03%0D%3Cbr%3E3.%20Sintayehu%20Dessi%20(ETH)%202%3A25%3A36%0D%3Cbr%3E4.%20Aurelia%20Kiptui%20(KEN)%202%3A28%3A59%0D%3Cbr%3E5.%20Emily%20Kipchumba%20(KEN)%202%3A29%3A52%3C%2Fp%3E%0A
Company%20profile
%3Cp%3EName%3A%20Cashew%0D%3Cbr%3EStarted%3A%202020%0D%3Cbr%3EFounders%3A%20Ibtissam%20Ouassif%20and%20Ammar%20Afif%0D%3Cbr%3EBased%3A%20Dubai%2C%20UAE%0D%3Cbr%3EIndustry%3A%20FinTech%0D%3Cbr%3EFunding%20size%3A%20%2410m%0D%3Cbr%3EInvestors%3A%20Mashreq%2C%20others%0D%3C%2Fp%3E%0A
World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

MATCH INFO

Uefa Champions League semi-final, first leg

Barcelona v Liverpool, Wednesday, 11pm (UAE).

Second leg

Liverpool v Barcelona, Tuesday, May 7, 11pm

Games on BeIN Sports

How%20champions%20are%20made
%3Cp%3E%0D%3Cstrong%3EDiet%3C%2Fstrong%3E%20%0D%3Cbr%3E7am%20-%20Protein%20shake%20with%20oats%20and%20fruits%0D%3Cbr%3E10am%20-%205-6%20egg%20whites%0D%3Cbr%3E1pm%20-%20White%20rice%20or%20chapati%20(Indian%20bread)%20with%20chicken%0D%3Cbr%3E4pm%20-%20Dry%20fruits%20%0D%3Cbr%3E7.30pm%20-%20Pre%20workout%20meal%20%E2%80%93%20grilled%20fish%20or%20chicken%20with%20veggies%20and%20fruits%0D%3Cbr%3E8.30pm%20to%20midnight%20workout%0D%3Cbr%3E12.30am%20%E2%80%93%20Protein%20shake%20%0D%3Cbr%3E%3Cstrong%3ETotal%20intake%3A%3C%2Fstrong%3E%204000-4500%20calories%20%0D%3Cbr%3E%3Cstrong%3ESaidu%E2%80%99s%20weight%3A%3C%2Fstrong%3E%20110%20kg%0D%3Cbr%3E%3Cstrong%3EStats%3A%3C%2Fstrong%3E%20Biceps%2019%20inches.%20Forearms%2018%20inches%3C%2Fp%3E%0A
Liverpool's all-time goalscorers

Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228

Updated: December 23, 2022, 10:03 AM