• 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

US Open champion Emma Raducanu to star in Abu Dhabi's Mubadala World Tennis Championship


  • English
  • Arabic

US Open sensation Emma Raducanu will star in the Mubadala World Tennis Championship in Abu Dhabi this December, organisers have announced.

The 18-year-old is the first big name to be confirmed for the event, taking place at the International Tennis Centre at Zayed Sports City from December 16-18, and will see the return of spectators for the three days of competition.

Raducanu set a host of records at Flushing Meadows, becoming the first qualifier to win a Grand Slam in the open era; the youngest Grand Slam winner since Maria Sharapova at Wimbledon in 2004, and the first Briton to win a women’s Grand Slam singles title since Virginia Wade at Wimbledon in 1977.

I’m excited to experience everything the country has to offer both at the event and culturally
Emma Raducanu

“We have consistently set the bar high year-on-year with our line-up, to the point where fans expect the best. The return of the Championship with fans was a milestone moment and we wanted to reward their loyalty with another unrivalled experience,” said John Lickrish, CEO of organisers Flash Entertainment.

“While working with Abu Dhabi government entities and key partners to ensure the Championship’s safe return we had our eyes on the in-form players in both the men’s and women’s games. Seeing Emma’s star rising with superb performances in the summer, and the fans’ reaction, we knew we had to bring her to Abu Dhabi, with Emma’s remarkable victory at the US Open reinforcing that decision.

“Emma – and her opponent – who will be announced in coming days, will continue the legacy of the MWTC women’s match, which has a history of attracting the biggest names in some epic encounters. This year’s full line-up, to be announced in the weeks ahead, underlines Abu Dhabi’s capability to host world-class international events featuring global talent, in a safe and secure environment.”

New British No 1 and world No 22 Raducanu meanwhile, is looking forward to making her MWTC debut, and following in the footsteps of greats including Sharapova and Serena and Venus Williams.

“I’ve never been to Abu Dhabi and can’t wait to go and play in the championship. I know the UAE is celebrating its 50th anniversary at the beginning of December, so I’m sure it’s going to be amazing there and I’m excited to experience everything the country has to offer both at the event and culturally,” she said.

Tickets, starting from Dh100 for adults and Dh50 for children, are available from ticketmaster.ae and Virgin Megastores across the UAE. In line with current health and safety protocols, social distancing measures will be in place within the stadium and throughout the Tennis Village.

Emma Raducanu returns a shot to Alaksandra Sasnovich during the BNP Paribas Open at Indian Wells USA, October 9, 2021.
Emma Raducanu returns a shot to Alaksandra Sasnovich during the BNP Paribas Open at Indian Wells USA, October 9, 2021.
While you're here
if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

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

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MATCH INFO

Liverpool 2 (Van Dijk 18', 24')

Brighton 1 (Dunk 79')

Red card: Alisson (Liverpool)

RESULT

RS Leipzig 3 

Marcel Sabitzer 10', 21'

Emil Forsberg 87'

Tottenham 0

 

Martin Sabbagh profile

Job: CEO JCDecaux Middle East

In the role: Since January 2015

Lives: In the UAE

Background: M&A, investment banking

Studied: Corporate finance

THREE
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England v South Africa schedule:

  • First Test: At Lord's, England won by 219 runs
  • Second Test: July 14-18, Trent Bridge, Nottingham, 2pm
  • Third Test: The Oval, London, July 27-31, 2pm
  • Fourth Test: Old Trafford, Manchester, August 4-8
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

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

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

MATCH INFO

Barcelona 4 (Messi 23' pen, 45 1', 48', Busquets 85')

Celta Vigo 1 (Olaza 42')

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 
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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EAyan%20Mukerji%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3ERanbir%20Kapoor%2C%20Alia%20Bhatt%20and%20Amitabh%20Bachchan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
German plea
Ukrainian President Volodymyr Zelenskyy told the German parliament that. Russia had erected a new wall across Europe. 

"It's not a Berlin Wall -- it is a Wall in central Europe between freedom and bondage and this Wall is growing bigger with every bomb" dropped on Ukraine, Zelenskyy told MPs.

Mr Zelenskyy was applauded by MPs in the Bundestag as he addressed Chancellor Olaf Scholz directly.

"Dear Mr Scholz, tear down this Wall," he said, evoking US President Ronald Reagan's 1987 appeal to Soviet leader Mikhail Gorbachev at Berlin's Brandenburg Gate.

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20Z%20FOLD%204
%3Cp%3E%3Cstrong%3EMain%20display%3A%3C%2Fstrong%3E%207.6%22%20QXGA%2B%20Dynamic%20Amoled%202X%2C%202176%20x%201812%2C%2021.6%3A18%2C%20374ppi%2C%20HDR10%2B%2C%20up%20to%20120Hz%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECover%20display%3A%3C%2Fstrong%3E%206.2%22%20HD%2B%20Dynamic%20Amoled%202X%2C%202316%20x%20904%2C%2023.1%3A9%2C%20402ppi%2C%20up%20to%20120Hz%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Qualcomm%20Snapdragon%208%2B%20Gen%201%2C%204nm%2C%20octa-core%3B%20Adreno%20730%20GPU%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%2012GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%C2%A0256%2F512GB%20%2F%201TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2012%2C%20One%20UI%204.1.1%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Triple%2012MP%20ultra-wide%20(f%2F2.2)%20%2B%2050MP%20wide%20(f%2F1.8)%20%2B%2010MP%20telephoto%20(f%2F2.4)%2C%20dual%20OIS%2C%203x%20optical%20zoom%2C%2030x%20Space%20Zoom%2C%20portrait%2C%20super%20slo-mo%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%208K%4024fps%2C%204K%4030%2F60fps%2C%20full-HD%4030%2F60fps%2C%20HD%4030fps%3B%20slo-mo%4060%2F240%2F960fps%3B%20HDR10%2B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECover%20camera%3A%3C%2Fstrong%3E%2010MP%20(f%2F2.2)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInner%20front%20camera%3A%3C%2Fstrong%3E%20Under-display%204MP%20(f%2F1.8)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204400mAh%2C%2025W%20fast%20charging%2C%2015W%20wireless%20charging%2C%20reverse%20wireless%20charging%2C%20'all-day'%20life%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%205G%3B%20Wi-Fi%2C%20Bluetooth%205.2%2C%20NFC%20(Samsung%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Nano-SIM%20%2B%20eSIM%3B%202%20nano-SIMs%20%2B%20eSIM%3B%202%20nano-SIMs%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Graygreen%2C%20phantom%20black%2C%20beige%2C%20burgundy%20(online%20exclusive)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Fold%204%2C%20USB-C-to-USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh6%2C799%20%2F%20Dh7%2C249%20%2F%20Dh8%2C149%3C%2Fp%3E%0A
What is safeguarding?

“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.

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 specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

The more serious side of specialty coffee

While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.

The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.

Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”

One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.

Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms. 

Updated: October 11, 2021, 6:56 AM