Zverev warns a new 'Big Three' with Djokovic and Medvedev is set to take over men's tennis


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Alexander Zverev has sounded out a warning to the rest of the ATP Tour by claiming that the 2022 season will see a new "Big Three" emerge featuring himself, Novak Djokovic, and Daniil Medvedev.

The biggest titles of last season were shared by the three players, with Zverev clinching Olympic gold in Tokyo and the ATP Finals, Djokovic winning three of the four Grand Slam titles, and Medvedev taking the US Open.

Tennis' "Big Three" has often referred to Djokovic, Rafael Nadal, and Roger Federer, with the superstar trio all winning a record 20 Grand Slams. However, heading into a new season it is only world No 1 Djokovic who is currently on top of his game.

Federer, 40, is still recovering from knee surgery, which is expected to keep him out until the middle of next year, while Nadal, 35, is in the early stages of his comeback from a foot injury, having played his first competitive match at the Mubadala World Tennis Championship in Abu Dhabi last week.

"I think next year could be very similar to the last six months from this year," Zverev, named German Sportsman of the Year this week, told Eurosport Germany's Das Gelbe vom Ball podcast.

"Before, there used to be always talk about Nadal, Federer and Djokovic – now the big titles were the Olympics, US Open, Turin (ATP Finals) and Wimbledon, and they were all won by Medvedev, Djokovic and me. I don't expect it to be any different next year."

Zverev ended the year ranked No 3 and believes the top spot is a viable target.

"I know I'm not far away from it, but for that I also have to win tournaments and Grand Slams," he said.

  • 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

Theoretically, 24-year-old Zverev could become No 1 if he wins the Australian Open and Djokovic misses the tournament because of its Covid-19 vaccine stance.

"The situation with Novak and Australia is still a big question mark," he said. "Of course, I hope that he will be allowed to play, that's very clear.

"There are thousands of mathematical calculations, if he doesn't play Australia and I win the Australian Open, then I'm number one in the world and so on and so forth.

  • 2008: Novak Djokovic beats Jo-Wilfried Tsonga 4–6, 6–4, 6–3, 7–6 to win the Australian Open.
    2008: Novak Djokovic beats Jo-Wilfried Tsonga 4–6, 6–4, 6–3, 7–6 to win the Australian Open.
  • 2011: Djokovic beats Andy Murray 6–4, 6–2, 6–3 to win the Australian Open .
    2011: Djokovic beats Andy Murray 6–4, 6–2, 6–3 to win the Australian Open .
  • 2011: Novak Djokovic beats Rafael Nadal 6–4, 6–1, 1–6, 6–3 to win Wimbledon.
    2011: Novak Djokovic beats Rafael Nadal 6–4, 6–1, 1–6, 6–3 to win Wimbledon.
  • 2011: Djokovic beats Rafael Nadal 6–2, 6–4, 6–7, 6–1 to win the US Open.
    2011: Djokovic beats Rafael Nadal 6–2, 6–4, 6–7, 6–1 to win the US Open.
  • 2012: Djokovic beats Rafael Nadal 5–7, 6–4, 6–2, 6–7, 7–5 to win the Australian Open.
    2012: Djokovic beats Rafael Nadal 5–7, 6–4, 6–2, 6–7, 7–5 to win the Australian Open.
  • 2013: Djokovic beats Andy Murray 6–7, 7–6, 6–3, 6–2 to win the Australian Open.
    2013: Djokovic beats Andy Murray 6–7, 7–6, 6–3, 6–2 to win the Australian Open.
  • 2014: Djokovic triumphs 6–7, 6–4, 7–6, 5–7, 6–4 against Roger Federer for the Wimbledon title.
    2014: Djokovic triumphs 6–7, 6–4, 7–6, 5–7, 6–4 against Roger Federer for the Wimbledon title.
  • 2015: Djokovic beats Andy Murray 7–6, 6–7, 6–3, 6–0 for victory at the Australian Open.
    2015: Djokovic beats Andy Murray 7–6, 6–7, 6–3, 6–0 for victory at the Australian Open.
  • 2015: Djokovic beats Roger Federer 7-6, 6-7, 6-4, 6-3 to win Wimbledon.
    2015: Djokovic beats Roger Federer 7-6, 6-7, 6-4, 6-3 to win Wimbledon.
  • 2015: Djokovic beats Roger Federer 6–4, 5–7, 6–4, 6–4 to win the US Open.
    2015: Djokovic beats Roger Federer 6–4, 5–7, 6–4, 6–4 to win the US Open.
  • 2016: Djokovic beats Andy Murray 6-1, 7-5, 7-6 to win the Australian Open.
    2016: Djokovic beats Andy Murray 6-1, 7-5, 7-6 to win the Australian Open.
  • 2016: Djokovic beats Andy Murray 3–6, 6–1, 6–2, 6–4 for the French Open.
    2016: Djokovic beats Andy Murray 3–6, 6–1, 6–2, 6–4 for the French Open.
  • 2018: Djokovic crushes Kevin Anderson 6–2, 6–2, 7–6 to win Wimbledon.
    2018: Djokovic crushes Kevin Anderson 6–2, 6–2, 7–6 to win Wimbledon.
  • 2018: Djokovic beats Juan Martin del Potro 6–3, 7–6, 6–3 for his third US Open.
    2018: Djokovic beats Juan Martin del Potro 6–3, 7–6, 6–3 for his third US Open.
  • 2019: Djokovic beats Rafael Nadal 6-3, 6-2, 6-3 for victory at the Australian Open.
    2019: Djokovic beats Rafael Nadal 6-3, 6-2, 6-3 for victory at the Australian Open.
  • 2019: Djokovic beats Roger Federer 7-6, 1-6, 7-6, 4-6, 13-12 to win Wimbledon.
    2019: Djokovic beats Roger Federer 7-6, 1-6, 7-6, 4-6, 13-12 to win Wimbledon.
  • 2020: Djokovic triumphs 6–4, 4–6, 2–6, 6–3, 6–4 against Dominic Thiem for the Australian Open.
    2020: Djokovic triumphs 6–4, 4–6, 2–6, 6–3, 6–4 against Dominic Thiem for the Australian Open.
  • 2021: Djokovic celebrates a 7–5, 6–2, 6–2 victory against Daniil Medvedev to win his ninth Australian Open.
    2021: Djokovic celebrates a 7–5, 6–2, 6–2 victory against Daniil Medvedev to win his ninth Australian Open.
  • 2021: Djokovic beats Stefanos Tsitsipas 6–7, 2–6, 6–3, 6–2, 6–4 for his second French Open.
    2021: Djokovic beats Stefanos Tsitsipas 6–7, 2–6, 6–3, 6–2, 6–4 for his second French Open.
  • 2021: Djokovic beats Matteo Berrettini 6-7, 6-4, 6-4, 6-3 to win Wimbledon for the sixth time.
    2021: Djokovic beats Matteo Berrettini 6-7, 6-4, 6-4, 6-3 to win Wimbledon for the sixth time.

"At the end of the day, now is not the time to think about (being number one), not is the time to prepare as best as you can so you're physically able to play for it."

Zverev's failure to capture a Grand Slam has surprised some, but he is now a consistent threat at the biggest events after initially struggling to show his best at them.

"I've become much calmer. I'm also getting older. I'm not 18 or 19 anymore," he said. "I understand maybe a bit more things about life and understand that you just have to keep calm in important situations. That has had its effect on me this year."

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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. 

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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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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 

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Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

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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. 

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