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.
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.
"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."
Killing of Qassem Suleimani
Summer special
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
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
Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
More from Armen Sarkissian
MATCH INFO
Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD
* Second leg in Australia scheduled for October 10