• Naomi Osaka trains in Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka trains in Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka trains in Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka trains in Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka trains ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka trains ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka hits a backhand during a practice session ahead of the Tokyo Olympics.
    Naomi Osaka hits a backhand during a practice session ahead of the Tokyo Olympics.
  • Naomi Osaka during a training session at Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka during a training session at Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka hits a bakhand during a training session at Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka hits a bakhand during a training session at Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka takes a break during training at the Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka takes a break during training at the Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka hits a forehand during a training session ahead of the Tokyo Olympics.
    Naomi Osaka hits a forehand during a training session ahead of the Tokyo Olympics.
  • Naomi Osaka takes part in drills during a training session ahead of the Tokyo Olympic Games.
    Naomi Osaka takes part in drills during a training session ahead of the Tokyo Olympic Games.
  • Naomi Osaka trains on Center Court at the Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka trains on Center Court at the Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka trains in Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka trains in Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka trains in Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka trains in Center Court Ariake Tennis Park ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka hits a serve during a practice session ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka hits a serve during a practice session ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka does a rotation drill during practice ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka does a rotation drill during practice ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka throws a medicine ball during training ahead of the Tokyo 2020 Olympic Games.
    Naomi Osaka throws a medicine ball during training ahead of the Tokyo 2020 Olympic Games.
  • Naomi Osaka runs on the court during training ahead of the Tokyo Olympic Games.
    Naomi Osaka runs on the court during training ahead of the Tokyo Olympic Games.
  • Naomi Osaka plays a point against her coach during training ahead of the Tokyo Olympics.
    Naomi Osaka plays a point against her coach during training ahead of the Tokyo Olympics.
  • Naomi Osaka hits a forehand during a practice session ahead of the Tokyo Olympics.
    Naomi Osaka hits a forehand during a practice session ahead of the Tokyo Olympics.
  • Naomi Osaka during training ahead of the Tokyo Olympics.
    Naomi Osaka during training ahead of the Tokyo Olympics.

Naomi Osaka to defend US Open title after being confirmed on entry list


  • English
  • Arabic

Naomi Osaka will defend her US Open title after the world No 2 was confirmed on the entry list for the fourth and final Grand Slam tournament of the season, organisers said on Wednesday.

Osaka undertook a mid-season hiatus after withdrawing from the French Open following her first round match and subsequently missed Wimbledon. The Japanese 23-year-old cited mental health reasons for the break, which came after she shunned mandatory media obligations at Roland Garros - a decision that cost her a fine.

The four-time major champion is set to make her return to competition at the Tokyo Olympics, where she is one of the host nation's leading hopes for a medal. She is then also scheduled to play in Montreal next month.

Osaka will be part of a women's field at the US Open that will include world No 1 Ash Barty, who lifted her second major title at Wimbledon earlier this month.

A total of 15 major winners, including Simona Halep and Garbine Muguruza, are scheduled to feature in the women's field at Flushing Meadows.

In the men's section, former champions Novak Djokovic, Roger Federer and Rafael Nadal – currently tied for the men's record of 20 Grand Slam singles titles – will resume their quest for more silverware in New York.

World No 1 Djokovic, fresh from his third major triumph of 2020 at Wimbledon, is aiming to become the first man since Australia's Rod Laver in 1969 to complete a calendar year sweep. The 34-year-old Serb is currently in Tokyo for the Olympics where a gold medal would would keep him on track for the golden Grand Slam.

Another former champion, Andy Murray, who is currently ranked 104, failed to make the main draw but remains the first player on the alternate list and would likely be awarded a wildcard by organisers if he fails to gain automatic entry.

Defending men's champion Dominic Thiem is also on the entry list as he continues to recover from a wrist injury that forced him to miss Wimbledon and the Olympics.

The US Open will be held with 100 per cent fan capacity from August 30 to September 12.

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

MATCH INFO

Who: France v Italy
When: Friday, 11pm (UAE)
TV: BeIN Sports

COMPANY PROFILE
Name: Akeed

Based: Muscat

Launch year: 2018

Number of employees: 40

Sector: Online food delivery

Funding: Raised $3.2m since inception 

First Person
Richard Flanagan
Chatto & Windus 

MATCH INFO

RB Leipzig 2 (Klostermann 24', Schick 68')

Hertha Berlin 2 (Grujic 9', Piatek 82' pen)

Man of the match Matheus Cunha (Hertha Berlin

Russia's Muslim Heartlands

Dominic Rubin, Oxford

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

Aquaman%20and%20the%20Lost%20Kingdom
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20James%20Wan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Jason%20Mamoa%2C%20Patrick%20Wilson%2C%20Amber%20Heard%2C%20Yahya%20Abdul-Mateen%20II%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

Torque: 730Nm

Price: Dh649,000

On sale: now  

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Australia tour of Pakistan

March 4-8: First Test, Rawalpindi

March 12-16: Second Test, Karachi

March 21-25: Third Test, Lahore

March 29: First ODI, Rawalpindi

March 31: Second ODI, Rawalpindi

April 2: Third ODI, Rawalpindi

April 5: T20I, Rawalpindi

Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company

The%20specs%3A%202024%20Mercedes%20E200
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A
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

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

Results

5pm: Maiden (PA) Dh80,000 (Turf) 1,000mm, Winners: Mumayaza, Fabrice Veron (jockey), Eric Lemartinel (trainer)

5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 2,200m, Winners: Sharkh, Pat Cosgrave, Helal Al Alawi

6pm: The President’s Cup Prep - Conditions (PA) Dh100,000 (T) 2,200m, Winner: Somoud, Richard Mullen, Jean de Roualle

6.30pm: Handicap (PA) Dh90,000 (T) 1,600m, Winner: Harrab, Ryan Curatolo, Jean de Roualle

7pm: Abu Dhabi Equestrian Gold Cup - Prestige (PA) Dh125,000 (T) 1,600m, Winner: Hameem, Adrie de Vries, Abdallah Al Hammadi

7.30pm: Al Ruwais – Group 3 (PA) Dh300,000 (T) 1,200m, Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel

8pm: Maiden (TB) Dh80,000 (T) 1,400m, Winner: Nibras Passion, Bernardo Pinheiro, Ismail Mohammed

SPECS
%3Cp%3E%3Cstrong%3EEngine%3C%2Fstrong%3E%3A%202-litre%20direct%20injection%20turbo%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%207-speed%20automatic%20%0D%3Cbr%3E%3Cstrong%3EPower%3C%2Fstrong%3E%3A%20261hp%20%0D%3Cbr%3E%3Cstrong%3ETorque%3C%2Fstrong%3E%3A%20400Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3C%2Fstrong%3E%3A%20From%20Dh134%2C999%26nbsp%3B%3C%2Fp%3E%0A
GOODBYE%20JULIA
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EMohamed%20Kordofani%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ESiran%20Riak%2C%20Eiman%20Yousif%2C%20Nazar%20Goma%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A
MATCH INFO

Brescia 1 (Skrinia og, 76)

Inter Milan 2 (Martinez 33, Lukaku 63)

 

Updated: July 21, 2021, 5:49 PM