Emma Raducanu has withdrawn from the Mubadala World Tennis Championship. Reuters
Emma Raducanu has withdrawn from the Mubadala World Tennis Championship. Reuters
Emma Raducanu has withdrawn from the Mubadala World Tennis Championship. Reuters
Emma Raducanu has withdrawn from the Mubadala World Tennis Championship. Reuters

Emma Raducanu out of Mubadala World Tennis Championship after testing positive for Covid


John McAuley
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US Open champion Emma Raducanu has withdrawn from this week’s Mubadala World Tennis Championship in Abu Dhabi after testing positive for Covid-19.

Organisers of the event confirmed the news on Monday evening, with the search now on for a replacement to take on Olympic champion Belinda Bencic on Thursday - the tournament's opening day.

Raducanu, who was set to debut in Abu Dhabi, said in the statement: “After testing positive for Covid-19, I will have to postpone until the next opportunity to play in front of the fans here, which I was very much looking forward to. I’m isolating as per rules and hopefully will be able to get back on court soon.”

In the same statement, organisers added: “Emma is now isolating and following all necessary protocols. We wish her a quick recovery and hope to see her back on the court soon. We are looking at alternative top female competitors to go head-to-head with Belinda Bencic; further updates will be provided in due course.”

Raducanu, 19, was scheduled to face fellow debutant Bencic in a match to close out Day 1 of the three-day event, which concludes on Saturday. The Brit rose to prominence earlier this year, first by reaching the second week at Wimbledon as a wild card.

In September, Raducanu won the US Open to become the first qualifier to capture a Grand Slam in the open era, defeating Bencic in the quarter-finals. Bencic, meanwhile, took home the women’s singles gold medal at the Tokyo Olympics in the summer.

The Mubadala World Tennis Championship, now in its 13th edition, was to feature eight of the world’s most prominent players – six male and two female. Rafael Nadal and Andy Murray are two of the stars competing this week at the International Tennis Centre at Zayed Sports City.

  • Winner of the Mubadala World Tennis Championship 2019 Rafael Nadal, right, with runner-up Stefanos Tsitsipas. All photos by Chris Whiteoak / The National
    Winner of the Mubadala World Tennis Championship 2019 Rafael Nadal, right, with runner-up Stefanos Tsitsipas. All photos by Chris Whiteoak / The National
  • Rafael Nadal celebrates with the MWTC trophy following his 6-7, 7-5, 7-6 win over Stefanos Tsitsipas in the Abu Dhabi final.
    Rafael Nadal celebrates with the MWTC trophy following his 6-7, 7-5, 7-6 win over Stefanos Tsitsipas in the Abu Dhabi final.
  • Rafael Nadal shakes hands with Stefanos Tsitsipas following his 6-7, 7-5, 7-6 victory at the International Tennis Centre at Zayed Sports City.
    Rafael Nadal shakes hands with Stefanos Tsitsipas following his 6-7, 7-5, 7-6 victory at the International Tennis Centre at Zayed Sports City.
  • Rafael Nadal celebrates.
    Rafael Nadal celebrates.
  • Rafael Nadal waits for the trophy presentation.
    Rafael Nadal waits for the trophy presentation.
  • Rafael Nadal plays a shot during the Mubadala World Tennis Championship final against Stefanos Tsitsipas. All photos Chris Whiteoak / The National
    Rafael Nadal plays a shot during the Mubadala World Tennis Championship final against Stefanos Tsitsipas. All photos Chris Whiteoak / The National
  • Stefanos Tsitsipas towels himself off during the final.
    Stefanos Tsitsipas towels himself off during the final.
  • Abu Dhabi, United Arab Emirates - Reporter: Jon Turner: Fans with giant rackets during the final between Rafael Nadal v Stefanos Tsitsipas at the Mubadala World Tennis Championship. Saturday, December 21st, 2019. Zayed Sports City, Abu Dhabi. Chris Whiteoak / The National
    Abu Dhabi, United Arab Emirates - Reporter: Jon Turner: Fans with giant rackets during the final between Rafael Nadal v Stefanos Tsitsipas at the Mubadala World Tennis Championship. Saturday, December 21st, 2019. Zayed Sports City, Abu Dhabi. Chris Whiteoak / The National
  • Rafael Nadal plays a shot.
    Rafael Nadal plays a shot.
  • A Stefanos Tsitsipas fan clutches the Greek flag during the final against Rafael Nadal.
    A Stefanos Tsitsipas fan clutches the Greek flag during the final against Rafael Nadal.
  • Rafael Nadal in action.
    Rafael Nadal in action.
  • Stefanos Tsitsipas returns a shot to Rafael Nadal.
    Stefanos Tsitsipas returns a shot to Rafael Nadal.
  • Rafael Nadal walks back to the base line.
    Rafael Nadal walks back to the base line.
  • Stefanos Tsitsipas in action.
    Stefanos Tsitsipas in action.
  • Rafael Nadal plays a shot.
    Rafael Nadal plays a shot.
  • Stefanos Tsitsipas stretches at the net to return a shot.
    Stefanos Tsitsipas stretches at the net to return a shot.
  • Rafael Nadal plays a shot.
    Rafael Nadal plays a shot.
  • Fans celebrate during the MWTC final at the International Tennis Centre at Zayed Sports City in Abu Dhabi.
    Fans celebrate during the MWTC final at the International Tennis Centre at Zayed Sports City in Abu Dhabi.
  • Stefanos Tsitsipas serves during the Mubadala World Tennis Championship final against Rafael Nadal. All photos Chris Whiteoak / The National
    Stefanos Tsitsipas serves during the Mubadala World Tennis Championship final against Rafael Nadal. All photos Chris Whiteoak / The National
  • Rafael Nadal serves to Stefanos Tsitsipas.
    Rafael Nadal serves to Stefanos Tsitsipas.
  • Stefanos Tsitsipas towels himself down in between points.
    Stefanos Tsitsipas towels himself down in between points.
  • Rafael Nadal in action.
    Rafael Nadal in action.
  • Stefanos Tsitsipas returns a shot to Rafael Nadal.
    Stefanos Tsitsipas returns a shot to Rafael Nadal.
  • Rafael Nadal plays a shot during the final.
    Rafael Nadal plays a shot during the final.
  • Stefanos Tsitsipas serves during the Mubadala World Tennis Championship final against Rafael Nadal. All photos Chris Whiteoak / The National
    Stefanos Tsitsipas serves during the Mubadala World Tennis Championship final against Rafael Nadal. All photos Chris Whiteoak / The National
  • Rafael Nadal plays a shot to Stefanos Tsitsipas.
    Rafael Nadal plays a shot to Stefanos Tsitsipas.
  • Fans watch the final between Rafael Nadal and Stefanos Tsitsipas.
    Fans watch the final between Rafael Nadal and Stefanos Tsitsipas.
  • Rafael Nadal plays a shot.
    Rafael Nadal plays a shot.
  • Stefanos Tsitsipas returns a shot to Rafael Nadal.
    Stefanos Tsitsipas returns a shot to Rafael Nadal.
  • Rafael Nadal plays a shot to Stefanos Tsitsipas.
    Rafael Nadal plays a shot to Stefanos Tsitsipas.
  • Stefanos Tsitsipas plays a shot.
    Stefanos Tsitsipas plays a shot.
  • Novak Djokovic in between points during the Mubadala World Tennis Championship third-place play-off against Karen Khachanov at the International Tennis Centre at Zayed Sports City, Abu Dhabi. Djokovic won the match 7-5, 6-3. All photos by Chris Whiteoak
    Novak Djokovic in between points during the Mubadala World Tennis Championship third-place play-off against Karen Khachanov at the International Tennis Centre at Zayed Sports City, Abu Dhabi. Djokovic won the match 7-5, 6-3. All photos by Chris Whiteoak
  • Novak Djokovic celebrates winning the third place play-off.
    Novak Djokovic celebrates winning the third place play-off.
  • Novak Djokovic celebrates winning the third place play-off.
    Novak Djokovic celebrates winning the third place play-off.
  • Novak Djokovic prepares to return a serve.
    Novak Djokovic prepares to return a serve.
  • Novak Djokovic plays a shot to Karen Khachanov.
    Novak Djokovic plays a shot to Karen Khachanov.
  • Novak Djokovic and Karen Khachanov embrace at the end of the match.
    Novak Djokovic and Karen Khachanov embrace at the end of the match.
  • Fans watch the third place play-off between Novak Djokovic and Karen Khachanov.
    Fans watch the third place play-off between Novak Djokovic and Karen Khachanov.
  • Novak Djokovic plays a shot.
    Novak Djokovic plays a shot.
  • Fans watch the third place play-off between Novak Djokovic and Karen Khachanov.
    Fans watch the third place play-off between Novak Djokovic and Karen Khachanov.
  • Novak Djokovic in between games during the Mubadala World Tennis Championship third-place play-off against Karen Khachanov at the International Tennis Centre at Zayed Sports City, Abu Dhabi. Djokovic won the match 7-5, 6-3. All photos by Chris Whiteoak
    Novak Djokovic in between games during the Mubadala World Tennis Championship third-place play-off against Karen Khachanov at the International Tennis Centre at Zayed Sports City, Abu Dhabi. Djokovic won the match 7-5, 6-3. All photos by Chris Whiteoak
  • Karen Khachanov plays a shot during the third place play-off against Novak Djokovic.
    Karen Khachanov plays a shot during the third place play-off against Novak Djokovic.
  • Novak Djokovic plays a shot.
    Novak Djokovic plays a shot.
  • The sun sets during the third place play-off between Novak Djokovic and Karen Khachanov.
    The sun sets during the third place play-off between Novak Djokovic and Karen Khachanov.
  • Novak Djokovic plays a shot.
    Novak Djokovic plays a shot.
  • General view of the International Tennis Centre at Zayed Sports City, Abu Dhabi.
    General view of the International Tennis Centre at Zayed Sports City, Abu Dhabi.
  • Novak Djokovic plays a shot to Karen Khachanov during the Mubadala World Tennis Championship third-place play-off at the International Tennis Centre at Zayed Sports City, Abu Dhabi. All photos by Chris Whiteoak
    Novak Djokovic plays a shot to Karen Khachanov during the Mubadala World Tennis Championship third-place play-off at the International Tennis Centre at Zayed Sports City, Abu Dhabi. All photos by Chris Whiteoak
  • Karen Khachanov serves to Novak Djokovic.
    Karen Khachanov serves to Novak Djokovic.
  • Novak Djokovic plays a shot to Karen Khachanov.
    Novak Djokovic plays a shot to Karen Khachanov.
  • A young girl sits on a tennis hammock at The National newspaper's booth at Zayed Sports City.
    A young girl sits on a tennis hammock at The National newspaper's booth at Zayed Sports City.
  • Karen Khachanov plays a shot.
    Karen Khachanov plays a shot.
  • Tennis fans arrive at the International Tennis Centre at Zayed SPorts City in Abu Dhabi.
    Tennis fans arrive at the International Tennis Centre at Zayed SPorts City in Abu Dhabi.
  • Novak Djokovic plays a shot.
    Novak Djokovic plays a shot.
  • Fans watch the third place play-off between Novak Djokovic and Karen Khachanov at the International Tennis Centre at Zayed Sports City in Abu Dhabi.
    Fans watch the third place play-off between Novak Djokovic and Karen Khachanov at the International Tennis Centre at Zayed Sports City in Abu Dhabi.
  • Karen Khachanov during the third place play-off against Novak Djokovic.
    Karen Khachanov during the third place play-off against Novak Djokovic.
  • Novak Djokovic plays a shot.
    Novak Djokovic plays a shot.
  • Tennis fans arrive at the International Tennis Centre at Zayed SPorts City in Abu Dhabi.
    Tennis fans arrive at the International Tennis Centre at Zayed SPorts City in Abu Dhabi.
  • A female tennis fan tosses a ball up on the lawn before the third place play-off between Novak Djokovic and Karen Khachanov.
    A female tennis fan tosses a ball up on the lawn before the third place play-off between Novak Djokovic and Karen Khachanov.
  • A young girl sits on a tennis hammock at The National newspaper's booth at Zayed Sports City.
    A young girl sits on a tennis hammock at The National newspaper's booth at Zayed Sports City.
  • Tennis fans arrive at the International Tennis Centre at Zayed SPorts City in Abu Dhabi.
    Tennis fans arrive at the International Tennis Centre at Zayed SPorts City in Abu Dhabi.
  • Fans watch the third place play-off between Novak Djokovic and Karen Khachanov at the International Tennis Centre at Zayed Sports City in Abu Dhabi.
    Fans watch the third place play-off between Novak Djokovic and Karen Khachanov at the International Tennis Centre at Zayed Sports City in Abu Dhabi.
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The years Ramadan fell in May

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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 biog

Age: 32

Qualifications: Diploma in engineering from TSI Technical Institute, bachelor’s degree in accounting from Dubai’s Al Ghurair University, master’s degree in human resources from Abu Dhabi University, currently third years PHD in strategy of human resources.

Favourite mountain range: The Himalayas

Favourite experience: Two months trekking in Alaska

Updated: December 14, 2021, 5:10 AM