Rafael Nadal poses with the trophy after winning the Melbourne Summer Set tournament ahead of the Australian Open. AP
Rafael Nadal poses with the trophy after winning the Melbourne Summer Set tournament ahead of the Australian Open. AP
Rafael Nadal poses with the trophy after winning the Melbourne Summer Set tournament ahead of the Australian Open. AP
Rafael Nadal poses with the trophy after winning the Melbourne Summer Set tournament ahead of the Australian Open. AP

Rafael Nadal 'very happy' after starting new season with title in Melbourne


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Rafael Nadal said his triumph at the Melbourne Summer Set 1 on Sunday has helped dispel some of his doubts as the Spaniard began the new season with a title after a lengthy injury-absence.

Nadal, 35, captured his 89th career trophy after seeing off American qualifier Maxime Cressy 7-6, 6-3 in the final of the ATP 250 event ahead of the Australian Open, which begins on January 17.

The 20-time Grand Slam champion saved a set point in the first-set tie-break and fought back from a break down in the second set, before closing out the match in one hour, 44 minutes.

"Very happy to start the season with a title ... and from where we are coming, it's very special," Nadal said. "I think I played my best match so far since I arrived here, without a doubt, against a very difficult player."

Nadal made his return to the court at last month's Mubadala World Tennis Championship in Abu Dhabi, but the former world No 1 was understandably rusty having been sidelined with a foot injury since August. His preparations for the 2022 season were complicated further after testing positive for Covid-19 upon returning to Spain from the UAE.

"If we put everything together and analyse all the things that I went through the last five months, including the Covid after Abu Dhabi, of course I am happy," he said. "Of course there have been still doubts, but even more doubts during a lot of months, if I will be able to be back."

But Nadal insisted there was still much to be done as he looks to regain match sharpness and add to his tally of 20 majors, a record he currently shares with Roger Federer and Novak Djokovic.

"Well, exactly where I would like to be is being 100 per cent healthy, playing until the end of the season and without coming back after five, six months outside of the competition," he said. "I have a lot of things to keep improving and I'm going to try hard."

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

INDIA SQUADS

India squad for third Test against Sri Lanka
Virat Kohli (capt), Murali Vijay, Lokesh Rahul, Shikhar Dhawan, Cheteshwar Pujara, Ajinkya Rahane, Rohit Sharma, Wriddhiman Saha, Ravichandran Ashwin, Ravindra Jadeja, Kuldeep Yadav, Mohammed Shami, Umesh Yadav, Ishant Sharma, Vijay Shankar

India squad for ODI series against Sri Lanka
Rohit Sharma (capt), Shikhar Dhawan, Ajinkya Rahane, Shreyas Iyer, Manish Pandey, Kedar Jadhav, Dinesh Karthik, Mahendra Singh Dhoni, Hardik Pandya, Axar Patel, Kuldeep Yadav, Yuzvendra Chahal, Jasprit Bumrah, Bhuvneshwar Kumar, Siddarth Kaul

While you're here
Essentials

The flights
Emirates and Etihad fly direct from the UAE to Los Angeles, from Dh4,975 return, including taxes. The flight time is 16 hours. Alaska Airlines, United Airlines, Delta Air Lines, Aeromexico and Southwest all fly direct from Los Angeles to San Jose del Cabo from Dh1,243 return, including taxes. The flight time is two-and-a-half hours.

The trip
Lindblad Expeditions National Geographic’s eight-day Whales Wilderness itinerary costs from US$6,190 (Dh22,736) per person, twin share, including meals, accommodation and excursions, with departures in March and April 2018.

 

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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Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you
Updated: January 09, 2022, 2:47 PM