Defending women's champion Naomi Osaka opened her US Open title defence with a straight sets win on Monday, while Andy Murray said he has "lost respect" for Stefanos Tsitsipas following their epic first round clash.
Osaka, seeking her third US Open crown in four years, defeated 87th-ranked Czech Marie Bouzkova 6-4, 6-1 in front of the Arthur Ashe Stadium crowd to book a second-round matchup with Serbian qualifier Olga Danilovic.
"It feels kind of crazy to play in front of everyone again," Osaka, 23, said after extending her Grand Slam win streak to 16 matches. "I feel really comfortable here. I'm just glad I won."
Osaka beat Bouzkova in their only prior meeting in the first round of this year's Australian Open on the way to her fourth Grand Slam title.
The Japanese world No 3 could become the first back-to-back US Open women's champion since Serena Williams, out this year with a torn hamstring, won her third in a row in 2014.
Osaka's major win streak includes her most recent US and Australian Open wins and a first-round win at this year's French Open before withdrawing over mental health issues.
Osaka, who lit the cauldron at the Tokyo Olympics, gave an Olympic pin to a young girl in the same venue where she won last year's title when fans were banned due to Covid-19.
"It felt quite lonely for me," she said. "So I'm quite glad to see little kids in the audience and grown ups too. The energy here is unmatched."
Osaka saved a break point in the ninth game on a service winner and captured the first set by breaking Bouzkova in the 10th game when the Czech netted a backhand.
In the second set, Osaka broke for a 2-0 lead, then saved three break points with winners and held in an eight-minute third game on the way to victory in 93 minutes.
Tsitsipas fights back against Murray
In a blockbuster first round match-up in the men's draw, Tsitsipas outlasted Britain's Murray 2-6, 7-6, 3-6, 6-3, 6-4 after four hours and 49 minutes in surroundings more like an intense second-week showdown than a curtain-raiser.
"To have an electric atmosphere out here is something we've been waiting for," Tsitsipas said.
US Open champion in 2012, Murray, ranked 112th, lost for the first time in 15 first-round US Open matches.
"It didn't come easy," Tsitsipas, 23, said. "Lots of sacrifices I had to make on the court to get back."
Tsitsipas, this year's French Open runner-up, took a long break before the final set, frustrating Murray, who surrendered a break in the opening game. Delay tactics brought a frosty reception at the net after the match.
"I have zero time for that stuff at all and I lost respect for him," Murray, 34, said. "It's nonsense. And he knows it, as well."
Tsitsipas, who plays Frenchman Adrian Mannarino next, said he followed ATP rules on breaks and medical timeouts, even as Murray questioned the length and timing.
"I'm playing by the rules and sticking to what the ATP says is fair," said Tsitsipas. "Then the rest is fine."
In the second-set tie-breaker, Murray slipped at the net and fell because his sweat-soaked shoes were wet and he didn't have another pair. Murray missed out on two set points and the 23-year-old Greek won five of the next six points to grab the set and level the match.
"The shoes got so wet that at the end of the set, I was slipping basically and was losing balance," Murray said. "That was my bad. It was an important moment in the match."
Murray broke in the second game of the third set and held out from there, but Tsitsipas took the last two sets to advance.
Spectators had to show proof of vaccination to attend but they brought energy back to Ashe.
"Playing without fans here was brutal," 2017 US Open winner Sloane Stephens said. "Having these fans out and the energy, the atmosphere, it brings a lot back to tennis."
Two-time Grand Slam champion Simona Halep and Stephens each won to reach the second round.
"You feel the energy. You feel alive on court," Halep said. "Hopefully it will stay like that forever."
Women's second seed Aryna Sabalenka of Belarus outlasted Serbia's Nina Stojanovic 6-4, 6-7, 6-0 while Russian men's fifth seed Andrey Rublev ousted 221st-ranked Ivo Karlovic 6-3, 7-6, 6-3.
UAE cricketers abroad
Sid Jhurani is not the first cricketer from the UAE to go to the UK to try his luck.
Rameez Shahzad Played alongside Ben Stokes and Liam Plunkett in Durham while he was studying there. He also played club cricket as an overseas professional, but his time in the UK stunted his UAE career. The batsman went a decade without playing for the national team.
Yodhin Punja The seam bowler was named in the UAE’s extended World Cup squad in 2015 despite being just 15 at the time. He made his senior UAE debut aged 16, and subsequently took up a scholarship at Claremont High School in the south of England.
MATCH INFO
Aston Villa 1 (Konsa 63')
Sheffield United 0
Red card: Jon Egan (Sheffield United)
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
The Africa Institute 101
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
South and West: From a Notebook
Joan Didion
Fourth Estate
Stamp%20duty%20timeline
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ITU Abu Dhabi World Triathlon
Formula One top 10 drivers' standings after Japan
1. Lewis Hamilton, Mercedes 306
2. Sebastian Vettel, Ferrari 247
3. Valtteri Bottas, Mercedes 234
4. Daniel Ricciardo, Red Bull 192
5. Kimi Raikkonen, Ferrari 148
6. Max Verstappen, Red Bull 111
7. Sergio Perez, Force India 82
8. Esteban Ocon, Force India 65
9. Carlos Sainz Jr, Toro Rosso 48
10. Nico Hulkenberg, Renault 34
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Company Profile
Name: JustClean
Based: Kuwait with offices in other GCC countries
Launch year: 2016
Number of employees: 130
Sector: online laundry service
Funding: $12.9m from Kuwait-based Faith Capital Holding
Under-21 European Championship Final
Germany 1 Spain 0
Weiser (40')
Scores
Oman 109-3 in 18.4 overs (Aqib Ilyas 45 not out, Aamir Kaleem 27) beat UAE 108-9 in 20 overs (Usman 27, Mustafa 24, Fayyaz 3-16, Bilal 3-23)
COMPANY%20PROFILE
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ENGLAND SQUAD
Goalkeepers Henderson, Pickford, Pope.
Defenders Alexander-Arnold, Chilwell, Coady, Dier, Gomez, Keane, Maguire, Maitland-Niles, Mings, Saka, Trippier, Walker.
Midfielders Henderson, Mount, Phillips, Rice, Ward-Prowse, Winks.
Forwards Abraham, Barnes, Calvert-Lewin, Grealish, Ings, Kane, Rashford, Sancho, Sterling.
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Eco%20Way%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%20December%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Ivan%20Kroshnyi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Electric%20vehicles%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Bootstrapped%20with%20undisclosed%20funding.%20Looking%20to%20raise%20funds%20from%20outside%3Cbr%3E%3C%2Fp%3E%0A
FIXTURES
Fixtures for Round 15 (all times UAE)
Friday
Inter Milan v AS Roma (11.45pm)
Saturday
Atalanta v Verona (6pm)
Udinese v Napoli (9pm)
Lazio v Juventus (11.45pm)
Sunday
Lecce v Genoa (3.30pm)
Sassuolo v Cagliari (6pm)
SPAL v Brescia (6pm)
Torino v Fiorentina (6pm)
Sampdoria v Parma (9pm)
Bologna v AC Milan (11.45pm)
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final
FORSPOKEN
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Diablo%20IV
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The%20Legend%20of%20Zelda%3A%20Tears%20of%20The%20Kingdom
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Starfield
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HUNGARIAN GRAND PRIX RESULT
1. Sebastian Vettel, Ferrari 1:39:46.713
2. Kimi Raikkonen, Ferrari 00:00.908
3. Valtteri Bottas, Mercedes-GP 00:12.462
4. Lewis Hamilton, Mercedes-GP 00:12.885
5. Max Verstappen, Red Bull Racing 00:13.276
6. Fernando Alonso, McLaren 01:11.223
7. Carlos Sainz Jr, Toro Rosso 1 lap
8. Sergio Perez, Force India 1 lap
9. Esteban Ocon, Force India 1 lap
10. Stoffel Vandoorne, McLaren 1 lap
11. Daniil Kvyat, Toro Rosso 1 lap
12. Jolyon Palmer, Renault 1 lap
13. Kevin Magnussen, Haas 1 lap
14. Lance Stroll, Williams 1 lap
15. Pascal Wehrlein, Sauber 2 laps
16. Marcus Ericsson, Sauber 2 laps
17r. Nico Huelkenberg, Renault 3 laps
r. Paul Di Resta, Williams 10 laps
r. Romain Grosjean, Haas 50 laps
r. Daniel Ricciardo, Red Bull Racing 70 laps
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
LEAGUE CUP QUARTER-FINAL DRAW
Stoke City v Tottenham
Brentford v Newcastle United
Arsenal v Manchester City
Everton v Manchester United
All ties are to be played the week commencing December 21.
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
The details
Colette
Director: Wash Westmoreland
Starring: Keira Knightley, Dominic West
Our take: 3/5
The specs
Price: From Dh529,000
Engine: 5-litre V8
Transmission: Eight-speed auto
Power: 520hp
Torque: 625Nm
Fuel economy, combined: 12.8L/100km