Novak Djokovic of Serbia celebrates defeating Alexander Zverev of Germany to reach the men's US Open final. Getty
Novak Djokovic of Serbia celebrates defeating Alexander Zverev of Germany to reach the men's US Open final. Getty
Novak Djokovic of Serbia celebrates defeating Alexander Zverev of Germany to reach the men's US Open final. Getty
Novak Djokovic of Serbia celebrates defeating Alexander Zverev of Germany to reach the men's US Open final. Getty

Djokovic sees off Zverev to set up US Open final against Medvedev


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World No 1 Novak Djokovic is just one win away from completing a calendar Grand Slam after punching his ticket to the US Open final with a 4-6, 6-2, 6-4, 4-6, 6-2 win over Alexander Zverev.

The Serb will face Russian Daniil Medvedev in Sunday’s final, after the world No 2 saw off 21-year-old Canadian Felix Auger-Aliassime in his semi-final.

Djokovic avenged his loss to Zverev at the Tokyo Olympics in front of a roaring crowd inside Arthur Ashe Stadium, with Rod Laver sitting in the front row, 52 years after he achieved his own calendar Slam, the last man to do so.

"There’s only one match left. All in, all in. Let’s do it," Djokovic said.

"I’m going to put my heart and my soul and my body and my head into that one. I’m going to treat the next match like it is the last match of my career."

Djokovic handed the German his first break of the night with a double fault in the first set but otherwise showed no mercy, firing off 41 winners and a dozen aces across the entire match.

The third set was a matter of survival of the fittest. Djokovic had a 40-0 head start in the tenth game only to see Zverev fend off two break points through marathon rallies, including a 53-shot exchange, before he broke the German's serve for the set point.

Tied at two sets a piece, Djokovic won a 30-shot rally for the early break, but after fending off four break points saw Zverev convert in the seventh game. He broke Zverev's serve in the next game before hoisting his arms aloft to wild cheers from the crowd.

"The best atmosphere of the tournament so far," said Djokovic, who has had a fitful relationship with the New York crowd at times. "These are the moments we live for and these are the kind of unique opportunities that we dream of everyday ... So thank you so much for making it special."

The evening was yet another disappointment for Zverev, who came within two points of winning the tournament a year ago and must once again walk away empty handed, after reaching the semi-finals of Roland Garros, as well.

Djokovic, who has hoisted the trophy at Flushing Meadows three times before already, has now equalled Federer's record of 31 Grand Slam men's single finals. Victory over Medvedev would not only see him complete a calendar Slam but also move ahead of his great rivals Roger Federer and Rafa Nadal win 21 major titles.

"I know everybody wants to talk about history," Djokovic said. "I'm just trying to lock into what I know works for me."

Daniil Medvedev of Russia reacts against Felix Auger-Aliassime of Canada. EPA
Daniil Medvedev of Russia reacts against Felix Auger-Aliassime of Canada. EPA

Standing in his way is Medvedev who is hoping his third major final is a charm after losing his previous two.

The 25-year-old Russian dropped the 2019 US Open final to Rafael Nadal and lost February's Australian Open final to Djokovic.

"The more you lose something, the more you want to win it, the more you want to gain it and take it," Medvedev said.

"I lost two finals. I want to win the third one. You never know what's going to happen, but I'm going to try more than I did the first two times."

Medvedev has dropped only one set in the Flushing Meadows fortnight, saving him valuable energy for the grind to come against Djokovic.

"It was definitely smooth," Medvedev said. "You know how Grand Slams are: even if you get to the final without losing a set, all the matches going to be tough in their own way.

"There were some tight moments. There were some tight battles. It's never easy, but I'm happy that I managed to save a lot of physical abilities, physical power, and mental power.

"For sure, I don't think anybody is capable of winning Slam after playing first three rounds five sets. I doubt this ever happened. So this is important. I'm really happy I managed to make it kind of fast."

Russia's Muslim Heartlands

Dominic Rubin, Oxford

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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.

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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. 

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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

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1. Fasting

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4. Shahada

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Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.

Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.

Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.

Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill

Favourite food: Dim sum

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Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

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Charlotte Gainsbourg

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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
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Current number of staff: More than 150
Funds raised: $22 million

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Title: Assistant dean of students and director of athletics

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Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Updated: September 11, 2021, 6:01 AM