US Open: Emma Raducanu, Novak Djokovic and a tournament of history made and denied

The story of the 2021 US Open was one of history made and history denied.

In the build-up to the season's fourth and final Grand Slam, and indeed throughout much of the tournament, much of the focus centred on Novak Djokovic as the world No 1 bid to become only the second male player in the Open era, after Rod Laver in 1969, to win all four majors in the same year.

The 34-year-old Serb was below his incomparable best throughout the Flushing Meadows fortnight, habitually and uncharacteristically losing the first set in most rounds.

But still, once he had ground his way to the final, Djokovic was widely expected to complete the calendar Grand Slam and edge ahead of Roger Federer and Rafael Nadal as the most decorated men's major champion in history – even if he was up against the second best player in the world.

Instead, Sunday's final saw Djokovic on the receiving end of an emphatic beating, similar to the many he has dished out himself in finals over the years, including to Daniil Medvedev at the Australian Open in February.

Inside Arthur Ashe Stadium, Medvedev earned his revenge, thoroughly outplaying Djokovic from start to finish to win his breakthrough major title. It was the Russian's third Grand Slam final and at 25 years old, he looks well set to add more majors to his trophy cabinet, particularly on hard courts.

"Sorry for you fans and Novak because we all know what he was going for," Medvedev said. "What you have accomplished in your career ... for me, you are the greatest tennis player in the history."

For Djokovic, a record-breaking 21st Grand Slam will have to wait, and he admitted the mounting expectations and pressure had taken their toll.

"I was glad it was over because the buildup 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," he said.

"It was a lot to handle. I was just glad that finally the run is over."

Yet, even if Djokovic had written his name in the record books on Sunday, there was every chance his achievements would have been relegated to secondary importance in the wider story of the 2021 US Open, such was the mind-boggling accomplishments of the women's champion.

Emma Raducanu arrived at the US Open for qualifying ranked No 150 in the world and without a single WTA Tour victory to her name. The 18-year-old Briton caught the attention at Wimbledon earlier in the summer when, as a wildcard entry, she defied expectations to reach the fourth round, but few outside her inner circle would have predicted what would unfold in New York in only her second major tournament.

After blitzing through three rounds of qualifying, Raducanu kept her foot on the gas to carve through the main draw, dominating Olympic champion Belinda Bencic and 17th seed Maria Sakkari en route to the final.

Her opponent may have also been contesting her first major final, but Leylah Fernandez had accounted for three of the world's top five players in defending champion Naomi Osaka, top-ranked Ashleigh Barty, and second seed Aryna Sabalenka.

Any concerns that a final between two inexperienced teenagers might disappoint were soon brushed aside, and following almost two hours of high-quality, intense and absorbing tennis, Raducanu sealed a place in the record books with a booming ace.

Raducanu is the first player in the Open era to win a Grand Slam title as a qualifier and the first British female major champion since Virginia Wade at Wimbledon in 1977. She is also the first woman to win the US Open without dropping a set since Serena Williams in 2014.

"I've always dreamed of winning a Grand Slam. You just say these things. But to have the belief I did, and actually winning, I can't believe it," Raducanu said.

"I first started when I was a little girl, but I think the biggest thing that you have visions of is the winning moment, and going to celebrate with your team. That's been playing in my head for a couple of nights. I've fallen asleep to that."

After becoming the youngest female Grand Slam champion since Maria Sharapova at Wimbledon in 2004, Raducanu, who has climbed to No 23 in the rankings said: "It shows the future of women's tennis and depth of the game is so great."

It certainly is and Raducanu has now positioned herself at the front of that future.

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Saudi National Day

Why the UAE has many reasons to celebrate its closest friend and ally

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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

EMERGENCY PHONE NUMBERS

Estijaba – 8001717 – number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

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Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries