• Daniil Medvedev of Russia celebrates with the championship trophy after defeating Novak Djokovic of Serbia to win the Men's 2021 US Open final. AFP
    Daniil Medvedev of Russia celebrates with the championship trophy after defeating Novak Djokovic of Serbia to win the Men's 2021 US Open final. AFP
  • Daniil Medvedev, of Russia, reacts after defeating Novak Djokovic, of Serbia, in the men's singles final. AP Photo
    Daniil Medvedev, of Russia, reacts after defeating Novak Djokovic, of Serbia, in the men's singles final. AP Photo
  • Daniil Medvedev of Russia celebrates with the championship trophy. AFP
    Daniil Medvedev of Russia celebrates with the championship trophy. AFP
  • Daniil Medvedev of Russia is awarded the championship trophy by former tenner player Stan Smith after defeating Novak Djokovic of Serbi. AFP
    Daniil Medvedev of Russia is awarded the championship trophy by former tenner player Stan Smith after defeating Novak Djokovic of Serbi. AFP
  • Daniil Medvedev of Russia celebrate. AFP
    Daniil Medvedev of Russia celebrate. AFP
  • Novak Djokovic of Serbia holds the runner-up trophy alongside Daniil Medvedev of Russia who celebrates with the championship trophy at the USTA Billie Jean King National Tennis Center on September 12, 2021. AFP
    Novak Djokovic of Serbia holds the runner-up trophy alongside Daniil Medvedev of Russia who celebrates with the championship trophy at the USTA Billie Jean King National Tennis Center on September 12, 2021. AFP
  • Serbia's Novak Djokovic. AFP
    Serbia's Novak Djokovic. AFP
  • Novak Djokovic of Serbia smashes his racket in frustration. AFP
    Novak Djokovic of Serbia smashes his racket in frustration. AFP
  • Russia's Daniil Medvedev celebrates with the trophy after winning the 2021 US Open. AFP
    Russia's Daniil Medvedev celebrates with the trophy after winning the 2021 US Open. AFP
  • Novak Djokovic, of Serbia, left, congratulates Daniil Medvedev, of Russia. AP Photo
    Novak Djokovic, of Serbia, left, congratulates Daniil Medvedev, of Russia. AP Photo
  • Serbia's Novak Djokovic applauds the crowd after losing to Russia's Daniil Medvedev. AFP
    Serbia's Novak Djokovic applauds the crowd after losing to Russia's Daniil Medvedev. AFP
  • US actors Brad Pitt, left, and Bradley Cooper watch Daniil Medvedev of Russia play Novak Djokovic of Serbia in the men's US Open final at the USTA National Tennis Center in Flushing Meadows, New York. EPA
    US actors Brad Pitt, left, and Bradley Cooper watch Daniil Medvedev of Russia play Novak Djokovic of Serbia in the men's US Open final at the USTA National Tennis Center in Flushing Meadows, New York. EPA
  • Daniil Medvedev of Russia celebrates with the championship trophy alongside Stacey Allaster, USTA Executive Chie. AFP
    Daniil Medvedev of Russia celebrates with the championship trophy alongside Stacey Allaster, USTA Executive Chie. AFP
  • US actors Brad Pitt, top left, Bradley Cooper, Rami Malek, Christine Taylor, front left, and Ben Stiller watch Daniil Medvedev of Russia play Novak Djokovic of Serbia. EPA
    US actors Brad Pitt, top left, Bradley Cooper, Rami Malek, Christine Taylor, front left, and Ben Stiller watch Daniil Medvedev of Russia play Novak Djokovic of Serbia. EPA
  • Runner up Novak Djokovic of Serbia speaks during the trophy ceremony. AFP
    Runner up Novak Djokovic of Serbia speaks during the trophy ceremony. AFP
  • A general view is seen is as fans cheer for Daniil Medvedev of Russia as he celebrates defeating Novak Djokovic of Serbia. AFP
    A general view is seen is as fans cheer for Daniil Medvedev of Russia as he celebrates defeating Novak Djokovic of Serbia. AFP
  • Daniil Medvedev of Russia celebrates defeating Novak Djokovic of Serbia. AFP
    Daniil Medvedev of Russia celebrates defeating Novak Djokovic of Serbia. AFP
  • Daniil Medvedev of Russia celebrates. AFP
    Daniil Medvedev of Russia celebrates. AFP
  • Russia's Daniil Medvedev drops to the ground in celebration. AFP
    Russia's Daniil Medvedev drops to the ground in celebration. AFP

Daniil Medvedev savours 'sweet' US Open final win to deny Djokovic calendar Grand Slam bid


  • English
  • Arabic

Novak Djokovic's quest to become the first man to complete a calendar Grand Slam in more than 50 years fell at the final hurdle as the world No 1 lost the US Open final 6-4, 6-4, 6-4 to Russian Daniil Medvedev on Sunday.

The 34-year-old Serb was trying to become the first man in over a half-century to win all four majors in the same year.

It would have made him only the third man to achieve the feat after Don Budge (1938) and Rod Laver (1962 and 1969), who was watching from a courtside seat.

Third time proved a charm for world No 2 Medvedev, who at last hoisted a Grand Slam trophy while avenging a straight sets defeat by Djokovic earlier this year in the Australian Open final.

"It's a tough one to swallow, this loss, considering everything that was on the line," said Djokovic.

"I was glad it was over because the build up for this tournament and everything that mentally, emotionally I had to deal with throughout the tournament in the last couple of weeks was just a lot.

"It was a lot to handle."

For the fifth consecutive match, Djokovic found himself playing catch-up after dropping the first set.

But this time there would be no way out as the rampaging Russian kept up the pressure with a barrage of aces while allowing Djokovic a single break.

In the second set Medvedev stepped up the pressure further and Djokovic showed the first signs of cracking, the Serb destroying his racquet in a fit of frustration after missing two break chances.

With Djokovic on the ropes Medvedev moved in with the knockout punch, breaking to clinch the second then racing to a double break 4-0 lead in the third.

Such was Medvedev's domination that the only tiny bit of suspense came late in the third when the Russian was suddenly hit by a bout of nerves trying to close out the match.

Serving at 5-2 Medvedev double faulted on match point, allowing Djokovic to secure his break.

After the top seed held serve to trim the deficit to 5-4 Medvedev again had match point and again double faulted.

But the 25-year-old did not squander another chance, gathering himself to clinch the title on his third attempt.

Medvedev later revealed there might have been more drama had the match gone any further. He said he was starting to cramp up just as he began to close out the third and feared Djokovic would pounce if he saw any sign of vulnerability.

"At 5-4, my left leg, I almost couldn't walk," said Medvedev. "When I walked to the towel, my leg was just going behind.

"I was trying not to show it. If Novak feels it, it's not good."

Djokovic arrived on Arthur Ashe Stadium court with the weight of history on his shoulders.

Novak Djokovic during the trophy ceremony. EPA
Novak Djokovic during the trophy ceremony. EPA

An extraordinary women's final on Saturday between teenagers Emma Raducanu and Leylah Fernandez had softened the spotlight's glare on Djokovic but there was no shirking from it on Sunday with tennis fans around the world tuned in to witness history.

The women's final was the first Grand Slam to feature two unseeded players but the men's followed the form book to the letter with number one Djokovic meeting number two Medvedev.

The New York crowd had never really embraced Djokovic the way it wrapped its arms around Swiss Roger Federer and Spaniard Rafa Nadal, who have also won 20 Grand Slam titles.

It had also shown no real love for Medvedev, the lanky Russian who relished the role of U.S. Open villain on his way to the 2019 final.

Perhaps sensing they were about to witness something special, the crowd rallied behind Djokovic from the moment he stepped on court, showering him with cheers and chants of his nickname: "Nole, Nole, Nole".

"I felt something I never felt in my life here in New York," said Djokovic. "The crowd made me [feel] very special.

"The emotion, the energy was so strong. I mean, it's as strong as winning 21 Grand Slams.

"That's how I felt, honestly."

But no amount of support could lift Djokovic's game.

The Serb had said he would treat the final as if it were the last match of his career but never came close to finding his best.

Medvedev was also keenly aware there was a line in the history books for him if he were the player to deny Djokovic the coveted calendar year Grand Slam.

"It definitely makes it sweeter," said Medvedev. "He was going for huge history and knowing that I managed to stop him it definitely makes it sweeter and brings me confidence for what is to come."

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

The years Ramadan fell in May

1987

1954

1921

1888

At Everton Appearances: 77; Goals: 17

At Manchester United Appearances: 559; Goals: 253

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Ten10 Cricket League

Venue and schedule Sharjah Cricket Stadium, December 14 to 17

Teams

Maratha Arabians Leading player: Virender Sehwag; Top picks: Mohammed Amir, Imad Wasim; UAE players: Shaiman Anwar, Zahoor Khan

Bengal Lions Leading player: Sarfraz Ahmed; Top picks: Sunil Narine, Mustafizur Rahman; UAE players: Mohammed Naveed, Rameez Shahzad

Kerala Kings Leading player: Eoin Morgan; Top picks: Kieron Pollard, Sohail Tanvir; UAE players: Rohan Mustafa, Imran Haider

Pakhtoons Leading player: Shahid Afridi; Top picks: Fakhar Zaman, Tamim Iqbal; UAE players: Amjad Javed, Saqlain Haider

Punjabi Legends Leading player: Shoaib Malik; Top picks: Hasan Ali, Chris Jordan; UAE players: Ghulam Shabber, Shareef Asadullah

Team Sri Lanka Cricket Will be made up of Colombo players who won island’s domestic limited-overs competition

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
The specs: 2017 Maserati Quattroporte

Price, base / as tested Dh389,000 / Dh559,000

Engine 3.0L twin-turbo V8

Transmission Eight-speed automatic

Power 530hp @ 6,800rpm

Torque 650Nm @ 2,000 rpm

Fuel economy, combined 10.7L / 100km

Where%20the%20Crawdads%20Sing
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EOlivia%20Newman%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Daisy%20Edgar-Jones%2C%20Taylor%20John%20Smith%2C%20Harris%20Dickinson%2C%20David%20Strathairn%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
RACE CARD

6.30pm: Baniyas Group 2 (PA) Dh 97,500 (Dirt) 1,400m.

7.05pm Maiden (TB) Dh 82,500 (D) 1,200m

7.40pm Maiden (TB) Dh 82,500 (D) 1,400m

8.15pm Handicap (TB) Dh 82,500 (D) 1,400m

8.50pm Rated Conditions (TB) Dh 120,000 (D) 1,600m

9.25pm Handicap (TB) Dh 95,000 (D) 1,200m

10pm Handicap (TB) Dh 85,000 (D) 2,000m

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 
Points tally

1. Australia 52; 2. New Zealand 44; 3. South Africa 36; 4. Sri Lanka 35; 5. UAE 27; 6. India 27; 7. England 26; 8. Singapore 8; 9. Malaysia 3

Company%20profile
%3Cp%3E%3Cbr%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Khodar%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Cairo%20and%20Alexandria%2C%20in%20Egypt%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ayman%20Hamza%2C%20Yasser%20Eidrous%20and%20Amr%20El%20Sheikh%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20agriculture%20technology%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%24500%2C000%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Saudi%20Arabia%E2%80%99s%20Revival%20Lab%20and%20others%3Cbr%3E%3Cstrong%3EEmployees%3A%3C%2Fstrong%3E%2035%3C%2Fp%3E%0A
WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.

Global Fungi Facts

• Scientists estimate there could be as many as 3 million fungal species globally
• Only about 160,000 have been officially described leaving around 90% undiscovered
• Fungi account for roughly 90% of Earth's unknown biodiversity
• Forest fungi help tackle climate change, absorbing up to 36% of global fossil fuel emissions annually and storing around 5 billion tonnes of carbon in the planet's topsoil

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Letswork%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EOmar%20Almheiri%2C%20Hamza%20Khan%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20co-working%20spaces%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%242.1%20million%20in%20a%20seed%20round%20with%20investors%20including%20500%20Global%2C%20The%20Space%2C%20DTEC%20Ventures%20and%20other%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20about%2020%3C%2Fp%3E%0A
Top financial tips for graduates

Araminta Robertson, of the Financially Mint blog, shares her financial advice for university leavers:

1. Build digital or technical skills: After graduation, people can find it extremely hard to find jobs. From programming to digital marketing, your early twenties are for building skills. Future employers will want people with tech skills.

2. Side hustle: At 16, I lived in a village and started teaching online, as well as doing work as a virtual assistant and marketer. There are six skills you can use online: translation; teaching; programming; digital marketing; design and writing. If you master two, you’ll always be able to make money.

3. Networking: Knowing how to make connections is extremely useful. Use LinkedIn to find people who have the job you want, connect and ask to meet for coffee. Ask how they did it and if they know anyone who can help you. I secured quite a few clients this way.

4. Pay yourself first: The minute you receive any income, put about 15 per cent aside into a savings account you won’t touch, to go towards your emergency fund or to start investing. I do 20 per cent. It helped me start saving immediately.

Quick%20facts
%3Cul%3E%0A%3Cli%3EStorstockholms%20Lokaltrafik%20(SL)%20offers%20free%20guided%20tours%20of%20art%20in%20the%20metro%20and%20at%20the%20stations%3C%2Fli%3E%0A%3Cli%3EThe%20tours%20are%20free%20of%20charge%3B%20all%20you%20need%20is%20a%20valid%20SL%20ticket%2C%20for%20which%20a%20single%20journey%20(valid%20for%2075%20minutes)%20costs%2039%20Swedish%20krone%20(%243.75)%3C%2Fli%3E%0A%3Cli%3ETravel%20cards%20for%20unlimited%20journeys%20are%20priced%20at%20165%20Swedish%20krone%20for%2024%20hours%3C%2Fli%3E%0A%3Cli%3EAvoid%20rush%20hour%20%E2%80%93%20between%209.30%20am%20and%204.30%20pm%20%E2%80%93%20to%20explore%20the%20artwork%20at%20leisure%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Bahrain%20GP
%3Cp%3EFriday%20qualifying%3A%207pm%20(8pm%20UAE)%3C%2Fp%3E%0A%3Cp%3ESaturday%20race%3A%207pm%20(UAE)%3C%2Fp%3E%0A%3Cp%3ETV%3A%20BeIN%20Sports%3C%2Fp%3E%0A
Poland Statement
All people fleeing from Ukraine before the armed conflict are allowed to enter Poland. Our country shelters every person whose life is in danger - regardless of their nationality.

The dominant group of refugees in Poland are citizens of Ukraine, but among the people checked by the Border Guard are also citizens of the USA, Nigeria, India, Georgia and other countries.

All persons admitted to Poland are verified by the Border Guard. In relation to those who are in doubt, e.g. do not have documents, Border Guard officers apply appropriate checking procedures.

No person who has received refuge in Poland will be sent back to a country torn by war.

Key developments in maritime dispute

2000: Israel withdraws from Lebanon after nearly 30 years without an officially demarcated border. The UN establishes the Blue Line to act as the frontier. 

2007: Lebanon and Cyprus define their respective exclusive economic zones to facilitate oil and gas exploration. Israel uses this to define its EEZ with Cyprus

2011: Lebanon disputes Israeli-proposed line and submits documents to UN showing different EEZ. Cyprus offers to mediate without much progress.

2018: Lebanon signs first offshore oil and gas licencing deal with consortium of France’s Total, Italy’s Eni and Russia’s Novatek.

2018-2019: US seeks to mediate between Israel and Lebanon to prevent clashes over oil and gas resources.

The%20Secret%20Kingdom%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Matt%20Drummond%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EAlyla%20Browne%2C%20Alice%20Parkinson%2C%20Sam%20Everingham%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%26nbsp%3B%3C%2Fp%3E%0A
The%C2%A0specs%20
%3Cp%3E%0D%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E6-cylinder%2C%204.8-litre%20%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E5-speed%20automatic%20and%20manual%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E280%20brake%20horsepower%20%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E451Nm%20%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh153%2C00%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
The%20specs
%3Cp%3E%3Cstrong%3EPowertrain%3A%20%3C%2Fstrong%3ESingle%20electric%20motor%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E201hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E310Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E53kWh%20lithium-ion%20battery%20pack%20(GS%20base%20model)%3B%2070kWh%20battery%20pack%20(GF)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E350km%20(GS)%3B%20480km%20(GF)%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C900%20(GS)%3B%20Dh149%2C000%20(GF)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Results

5pm: Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Gurm, Antonio Fresu (jockey), Eric Lemartinel (trainer)

5.30pm: Handicap (PA) Dh80,000 (T) 1,600m; Winner: Al Nafece, Al Muatasm Al Balushi, Mohammed Ramadan

6pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,200m; Winner: Ashton Tourettes, Adrie de Vries, Ibrahim Aseel

6.30pm: Arabian Triple Crown – Group 3 (PA) Dh300,000 (T) 2,200m; Winner: Ottoman, Adrie de Vries, Abdallah Al Hammadi

7pm: Liwa Oasis – Group 2 (PA) 300,000 (T) 1,400m; Winner: Hakeemat Muscat, Szczepan Mazur, Ibrahim Al Hadhrami

7.30pm: Handicap (TB) Dh80,000 (T) 1,600m; Winner: Ganbaru, Antonio Fresu, Musabah Al Muhairi

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

If you go

The flights Etihad (www.etihad.com) and Spice Jet (www.spicejet.com) fly direct from Abu Dhabi and Dubai to Pune respectively from Dh1,000 return including taxes. Pune airport is 90 minutes away by road. 

The hotels A stay at Atmantan Wellness Resort (www.atmantan.com) costs from Rs24,000 (Dh1,235) per night, including taxes, consultations, meals and a treatment package.
 

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The Gentlemen

Director: Guy Ritchie

Stars: Colin Farrell, Hugh Grant 

Three out of five stars

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How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
The%20Super%20Mario%20Bros%20Movie
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The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

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David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

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Updated: September 13, 2021, 4:21 AM