• Emma Raducanu of Great Britain poses with the championship trophy after defeating Leylah Annie Fernandez of Canada to win the 2021 women's US Open. AFP
    Emma Raducanu of Great Britain poses with the championship trophy after defeating Leylah Annie Fernandez of Canada to win the 2021 women's US Open. AFP
  • Emma Raducanu, of Britain, poses outside Arthur Ashe Stadium with the championship trophy. AP Photo
    Emma Raducanu, of Britain, poses outside Arthur Ashe Stadium with the championship trophy. AP Photo
  • Leylah Fernandez of Canada reacts after winning a point against Emma Raducanu of Great Britain. Reuters
    Leylah Fernandez of Canada reacts after winning a point against Emma Raducanu of Great Britain. Reuters
  • Britain's Emma Raducanu celebrates with the trophy after winning the 2021 US Open. AFP
    Britain's Emma Raducanu celebrates with the trophy after winning the 2021 US Open. AFP
  • Emma Raducanu of Great Britain celebrates with the championship trophy after defeating Leylah Annie Fernandez of Canada. Getty Images
    Emma Raducanu of Great Britain celebrates with the championship trophy after defeating Leylah Annie Fernandez of Canada. Getty Images
  • Leylah Annie Fernandez of Canada celebrates with the runner-up trophy. AFP
    Leylah Annie Fernandez of Canada celebrates with the runner-up trophy. AFP
  • The bloodied knee of Britain's Emma Raducanu is seen as she celebrates after winning the 2021 US Open. AFP
    The bloodied knee of Britain's Emma Raducanu is seen as she celebrates after winning the 2021 US Open. AFP
  • Britain's Emma Raducanu celebrates after winning the 2021 US Open. AFP
    Britain's Emma Raducanu celebrates after winning the 2021 US Open. AFP
  • Britain's Emma Raducanu hugs Canada's Leylah Fernandez after winning the 2021 US Open. AFP
    Britain's Emma Raducanu hugs Canada's Leylah Fernandez after winning the 2021 US Open. AFP
  • Emma Raducanu of Great Britain celebrates with the championship trophy and ball kids after defeating Leylah Annie Fernandez of Canada. AFP
    Emma Raducanu of Great Britain celebrates with the championship trophy and ball kids after defeating Leylah Annie Fernandez of Canada. AFP
  • Leylah Annie Fernandez of Canada holds the runner-up trophy as Emma Raducanu of Great Britain celebrates with the championship trophy alongside Billie Jean King, Stacey Allaster, USTA Chief Executive, and USTA President Mike McNulty. AFP
    Leylah Annie Fernandez of Canada holds the runner-up trophy as Emma Raducanu of Great Britain celebrates with the championship trophy alongside Billie Jean King, Stacey Allaster, USTA Chief Executive, and USTA President Mike McNulty. AFP
  • Fans watch British teenager Emma Raducanu compete with Canadian teenager Leylah Fernandez in the US Open final at The Parklangley Club, in Beckenham, England. AP
    Fans watch British teenager Emma Raducanu compete with Canadian teenager Leylah Fernandez in the US Open final at The Parklangley Club, in Beckenham, England. AP
  • Emma Raducanu of Great Britain celebrates defeating Leylah Annie Fernandez of Canada. AFP
    Emma Raducanu of Great Britain celebrates defeating Leylah Annie Fernandez of Canada. AFP
  • Leylah Annie Fernandez of Canada holds the runner-up trophy as Emma Raducanu of Great Britain celebrates with the championship trophy. AFP
    Leylah Annie Fernandez of Canada holds the runner-up trophy as Emma Raducanu of Great Britain celebrates with the championship trophy. AFP
  • Emma Raducanu of Great Britain celebrate. AFP
    Emma Raducanu of Great Britain celebrate. AFP
  • Emma Raducanu of Great Britain returns the ball against Leylah Annie Fernandez of Canada. AFP
    Emma Raducanu of Great Britain returns the ball against Leylah Annie Fernandez of Canada. AFP
  • Suzanne Williams, Strength and Conditioning coach for Emma Raducanu aged 8-12, watches the US Open tennis match remotely at the Parklangley Club in Beckenham, England, as she celebrates Raducanu winning. PA
    Suzanne Williams, Strength and Conditioning coach for Emma Raducanu aged 8-12, watches the US Open tennis match remotely at the Parklangley Club in Beckenham, England, as she celebrates Raducanu winning. PA
  • Emma Raducanu of Great Britain celebrates winning championship point to defeat Leylah Annie Fernandez of Canada. AFP
    Emma Raducanu of Great Britain celebrates winning championship point to defeat Leylah Annie Fernandez of Canada. AFP
  • Leylah Fernandez of Canada hits a backhand against Emma Raducanu of Great Britain. Reuters
    Leylah Fernandez of Canada hits a backhand against Emma Raducanu of Great Britain. Reuters
  • Emma Raducanu of Great Britain celebrates with fans. EPA
    Emma Raducanu of Great Britain celebrates with fans. EPA
  • Britain's Emma Raducanu celebrates with the trophy. AFP
    Britain's Emma Raducanu celebrates with the trophy. AFP
  • Emma Raducanu of Great Britain reacts after defeating Lelyah Fernandez of Canada to win the US Open final. EPA
    Emma Raducanu of Great Britain reacts after defeating Lelyah Fernandez of Canada to win the US Open final. EPA

Emma Raducanu 'loving life' after making history with US Open title triumph


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British teenager Emma Raducanu completed a fairytale on Saturday by beating Canadian Leylah Fernandez 6-4, 6-3 in the women's US Open final to become the first qualifier to capture a Grand Slam.

It was a victory that required blood, sweat and in the end a few tears as the 18-year-old became the first British woman to hoist a major trophy since Virginia Wade, who was watching from courtside, won Wimbledon in 1977.

Wade has been in New York cheering from courtside seats while an infatuated Britain gathered around televisions and held its collective breath on Saturday as the teenager played out a Hollywood ending on an improbable script.

Raducanu's win received the royal stamp of approval with Queen Elizabeth taking to Twitter to offer congratulations along with other members of the royal family.

"It's an absolute dream," said Raducanu, who will shoot up from 150th to No 23 in the world rankings on Monday. "I've always dreamed of winning a Grand Slam. You just say these things.

"You say, I want to win a Grand Slam. But to have the belief I did, and actually executing, winning a Grand Slam, I can't believe it."

The first Grand Slam final - men's or women's - to be contested by two unseeded players was an unfathomable match-up featuring qualifier Raducanu and little-known Fernandez, who was 73rd in the standings going into the tournament.

Raducanu did not drop a single set or even play a tie-break in her 10 matches at Flushing Meadows, swatting aside more experienced opponents with the same ease as she hammered winners.

Fernandez's giant-killing run to reach the final saw her claim victories over second-seed Aryna Sabalenka, four-time Grand Slam winner and defending champion Naomi Osaka, fifth seed Elina Svitolina and three-time Grand Slam winner Angelique Kerber.

"I'd say even though I didn't on paper drop a set, I think I faced a lot of adversity in every single one of my matches," Raducanu said. "I can pick moments where I was down.

"Just to come through those are important.

"I think what I did very well this tournament was press in the moments that I really needed to."

For the first time during the Flushing Meadows fortnight, the 19-year-old Canadian faced a younger opponent, if only by a couple of months. But Fernandez had no answers for the icy cool Raducanu.

The charismatic teens had charmed the New York crowds with fearless play and contagious enthusiasm, leaving excited fans a difficult choice over who to back in the final, but the North American connection saw Fernandez enjoy most of the support, particularly when she trailed.

"It was an incredibly difficult match but I thought the level was extremely high,” said Raducanu.

“Leylah’s always going to play great tennis and always going to fight – that’s just the competitor she is ... I think just staying in the moment, focusing on what I had to do ... really helped in those tough times.”

While the scoreline might hint at a one-sided affair, the near two-hour contest featured plenty of jaw-dropping tennis and more than a dash of drama, particularly in a second set that Raducanu threatened to run away with when, at 5-2 up, she earned two match points on Fernandez's serve.

The battling Canadian mounted a comeback to stay alive and when the Briton went down chasing a ball and scraped her knee - leaving blood dripping down her leg - the tide looked ready to turn.

As trainers bandaged the wound, Fernandez, who had just earned a break point, looked on in frustration, not wanting to lose the building momentum.

In the end, however, nothing was going to prevent Raducanu from realising her destiny, as she returned to finish off her opponent with an ace.

"I have no idea what I'm doing tomorrow," said Raducanu, who might indulge in a New York shopping spree after pocketing a winner's purse of $2.5 million, almost 10 times her previous career earnings of $303,000. "I'm just really trying to embrace the moment, really take it all in.

"Right now, no care in the world, I'm just loving life."

The specs

Engine: 3.9-litre twin-turbo V8

Transmission: seven-speed

Power: 620bhp

Torque: 760Nm

Price: Dh898,000

On sale: now

Results

5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)

5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash

6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami

7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami

7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

War and the virus

Our Time Has Come
Alyssa Ayres, Oxford University Press

COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Straightforward ways to reduce sugar in your family's diet
  • Ban fruit juice and sodas
  • Eat a hearty breakfast that contains fats and wholegrains, such as peanut butter on multigrain toast or full-fat plain yoghurt with whole fruit and nuts, to avoid the need for a 10am snack
  • Give young children plain yoghurt with whole fruits mashed into it
  • Reduce the number of cakes, biscuits and sweets. Reserve them for a treat
  • Don’t eat dessert every day 
  • Make your own smoothies. Always use the whole fruit to maintain the benefit of its fibre content and don’t add any sweeteners
  • Always go for natural whole foods over processed, packaged foods. Ask yourself would your grandmother have eaten it?
  • Read food labels if you really do feel the need to buy processed food
  • Eat everything in moderation
Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

JAPAN SQUAD

Goalkeepers: Masaaki Higashiguchi, Shuichi Gonda, Daniel Schmidt
Defenders: Yuto Nagatomo, Tomoaki Makino, Maya Yoshida, Sho Sasaki, Hiroki Sakai, Sei Muroya, Genta Miura, Takehiro Tomiyasu
Midfielders: Toshihiro Aoyama, Genki Haraguchi, Gaku Shibasaki, Wataru Endo, Junya Ito, Shoya Nakajima, Takumi Minamino, Hidemasa Morita, Ritsu Doan
Forwards: Yuya Osako, Takuma Asano, Koya Kitagawa

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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 President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

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Crazy Rich Asians

Director: Jon M Chu

Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan

Four stars

Company info

Company name: Entrupy 

Co-founders: Vidyuth Srinivasan, co-founder/chief executive, Ashlesh Sharma, co-founder/chief technology officer, Lakshmi Subramanian, co-founder/chief scientist

Based: New York, New York

Sector/About: Entrupy is a hardware-enabled SaaS company whose mission is to protect businesses, borders and consumers from transactions involving counterfeit goods.  

Initial investment/Investors: Entrupy secured a $2.6m Series A funding round in 2017. The round was led by Tokyo-based Digital Garage and Daiwa Securities Group's jointly established venture arm, DG Lab Fund I Investment Limited Partnership, along with Zach Coelius. 

Total customers: Entrupy’s customers include hundreds of secondary resellers, marketplaces and other retail organisations around the world. They are also testing with shipping companies as well as customs agencies to stop fake items from reaching the market in the first place. 

Updated: September 12, 2021, 7:20 AM