Naomi Osaka outlines one 'major goal' for 2022: have fun

Australian Open champion Naomi Osaka said she only has one goal for 2022: “have fun".

Osaka is one of the biggest stars in tennis having won four Grand Slam titles and she has reached the top of the world rankings. However, the 24-year-old Japanese player admittedly struggled mentally last season and took a six-week midseason hiatus after withdrawing from the French Open, where she refused to partake in mandatory media appearances, stating they were having a negative impact on her well-being.

Osaka returned to compete at the Tokyo Olympics — where she lit the torch during the opening ceremony — and after losing to Leylah Fernandez in the third round of the US Open in September, she took another break from tennis to focus on her mental health.

Osaka made her return after four months away at the Melbourne Summer Set on Tuesday and looked rusty in her 6-4, 3-6, 6-3 victory over France's Alize Cornet, but said she was happy with the way she handled herself.

“I only really have one major goal this year, and it's completely unrelated to results and stuff like that. I just want to feel like every time I step on the court … I'm having fun,” world No 13 Osaka told reporters.

“I can walk off the court knowing that even if I lost, I tried as hard as I could. Also I have a goal in the press room, that I'm never going to cry again, so hopefully that works out in my favour.

“I'm the type of person that cared a little bit too much about the results and the ranking. I just need to find a way to enjoy the game again, because that's the reason why I was playing in the first place.”

Osaka said talking to her family and friends helped her make a comeback.

“I felt like that was a way of decompressing the pressure I had on myself. Then I just slowly started to regain the feeling of love that I had towards the game,” Osaka said.

“It's not like it completely went away but I felt it got overshadowed by a lot of emotions that I was feeling just by constantly playing year after year … I started tennis when I was three and I never really took a break.”

Osaka defends her Australian Open title when the first Grand Slam of the season begins in January 17. She won last year's tournament — her fourth major triumph — by defeating American Jennifer Brady in the final.

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Wednesday (Kick-offs UAE)

FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm

Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm

Inter Milan v Getafe (one leg only) 11pm

Manchester United (5) v LASK (0) 11pm

Thursday

Bayer Leverkusen (3) v Rangers (1) 8.55pm

Sevilla v Roma (one leg only) 8.55pm

FC Basel (3) v Eintracht Frankfurt (0) 11pm

Wolves (1) Olympiakos (1) 11pm

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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

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