• Novak is appealing Immigration Minister Alex Hawke's use of discretionary powers to cancel his visa again on the grounds that he was a threat to public order because his presence would encourage anti-vaccination sentiment amidst Australia's worst outbreak of the virus. AFP
    Novak is appealing Immigration Minister Alex Hawke's use of discretionary powers to cancel his visa again on the grounds that he was a threat to public order because his presence would encourage anti-vaccination sentiment amidst Australia's worst outbreak of the virus. AFP
  • Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention, to convene with his legal team after his visa to play in the Australian Open was cancelled a second time, in Melbourne, Australia, January 16, 2022. Reuters
    Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention, to convene with his legal team after his visa to play in the Australian Open was cancelled a second time, in Melbourne, Australia, January 16, 2022. Reuters
  • Three Federal Court judges will decide the fate of the world No 1 after a rollercoaster 10 days that saw him detained by immigration authorities, released and then detained again ahead of a tournament that starts on Monday. Reuters
    Three Federal Court judges will decide the fate of the world No 1 after a rollercoaster 10 days that saw him detained by immigration authorities, released and then detained again ahead of a tournament that starts on Monday. Reuters
  • Supporters of Serbian tennis player Novak Djokovic gather outside the offices of Djokovic's legal team, as they listen to an audio court hearing. Getty Images
    Supporters of Serbian tennis player Novak Djokovic gather outside the offices of Djokovic's legal team, as they listen to an audio court hearing. Getty Images
  • Supporters of tennis player Novak Djokovic wave national flags as they gather in front of Federal Court building in Melbourne. AFP
    Supporters of tennis player Novak Djokovic wave national flags as they gather in front of Federal Court building in Melbourne. AFP
  • Goran Zabic, a Serbian supporter of tennis player Novak Djokovic, arrives in front of the office of Djokovic's lawyers on January 16, 2022 in Melbourne, Australia. Getty Images
    Goran Zabic, a Serbian supporter of tennis player Novak Djokovic, arrives in front of the office of Djokovic's lawyers on January 16, 2022 in Melbourne, Australia. Getty Images
  • Supporters of Serbian tennis player Novak Djokovic hold their flags outside the Federal Court building in Melbourne. AP Photo
    Supporters of Serbian tennis player Novak Djokovic hold their flags outside the Federal Court building in Melbourne. AP Photo
  • Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention, to convene with his legal team. Reuters
    Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention, to convene with his legal team. Reuters
  • Serbian tennis player Novak Djokovic is photographed as he is transported from an Immigration Hotel in Melbourne. EPA
    Serbian tennis player Novak Djokovic is photographed as he is transported from an Immigration Hotel in Melbourne. EPA
  • The Serb, 34, was escorted to his lawyers office by immigration officials to attend the virtual court hearing on Sunday morning, having spent Saturday night back in an immigration detention hotel in Melbourne. Getty Images
    The Serb, 34, was escorted to his lawyers office by immigration officials to attend the virtual court hearing on Sunday morning, having spent Saturday night back in an immigration detention hotel in Melbourne. Getty Images
  • Media attempt to photograph Serbian tennis player Novak Djokovic as he is transported from an Immigration Hotel in Melbourne, Australia. EPA
    Media attempt to photograph Serbian tennis player Novak Djokovic as he is transported from an Immigration Hotel in Melbourne, Australia. EPA
  • Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention. Reuters
    Serbian tennis player Novak Djokovic departs the Park Hotel while under immigration detention. Reuters
  • Supporters of Serbian tennis player Novak Djokovic gather outside the offices of Djokovic's legal team on January 16, 2022 in Melbourne, Australia. Djokovic lost his attempt to overturn his deportation with the judges ruling unanimously to uphold the Australian government decision to cancel his visa. Getty Images
    Supporters of Serbian tennis player Novak Djokovic gather outside the offices of Djokovic's legal team on January 16, 2022 in Melbourne, Australia. Djokovic lost his attempt to overturn his deportation with the judges ruling unanimously to uphold the Australian government decision to cancel his visa. Getty Images
  • Members of the media wait outside the car park of the office of the legal team of Serbian tennis player Novak Djokovic. Getty Images
    Members of the media wait outside the car park of the office of the legal team of Serbian tennis player Novak Djokovic. Getty Images
  • Supporters of Novak Djokovic hold national flags as they gather in front of Federal Court building . AFP
    Supporters of Novak Djokovic hold national flags as they gather in front of Federal Court building . AFP

Novak Djokovic en route to Dubai after losing Australian visa appeal


  • English
  • Arabic

Novak Djokovic is on his way to Dubai after the men's tennis world No 1 lost his final appeal against the Australian government's decision to cancel his visa earlier in the day.

Djokovic, 34, had sought to overturn Australia's Immigration Minister Alex Hawke's move to revoke his visa, 10 days after he was first detained upon arrival in Melbourne after border forces deemed proof of his medical exemption against Covid-19 vaccination insufficient.

However, having won his first appeal against the initial decision to cancel his visa at the border, Djokovic was unsuccessful in overturning the government's intervention, which was conducted by Hawke under the country's Migrations Act.

Ruling on a case that has gripped Australia and the sports world, a three-judge bench of the Federal Court unanimously upheld the government's decision to cancel Djokovic's visa on public interest grounds because he is not vaccinated against Covid-19.

Following the ruling, Djokovic was deported the same day, and the 20-time Grand Slam champion boarded the 10.30pm (3.30pm UAE time) Emirates flight bound for Dubai. He will arrive in the UAE just after 5.30am.

He could also be handed a three-year suspension from entering Australia, which could be overruled in compelling circumstances that affect Australia's interest.

The Serbian's departure from Australia brings to an end an ugly saga that has caused social unrest and a rise in diplomatic tensions between the two countries.

The final verdict stoked those political fires further, with Serbian President Aleksandar Vucic accusing the Australian government of "lying" as he predictably threw his support behind Djokovic.

“I told him I could not wait for him to come to Serbia, to return to his country, to be where he is always welcome. To mistreat the best tennis player for 11 days, an on the 11th day hand him the decision made on the first day,” Vucic is quoted as saying.

“You saw in the pointless court proceeding how much the prosecution lied [meaning Australian government lawyers]. They are simply lying. They say there are fewer than 50 per cent vaccinated people in Serbia and officially the number is 58 per cent. Don’t forget that’s higher than in many European Union countries. That was a pointless argument, but that’s possible in Orwellian performances.”

Vucic added: “Thank you to the Australian people as I am sure they love Serbs. They [the Australian government] think they have humiliated Djokovic, but they have humiliated themselves and he can return to his country and look everyone in the eyes with his head held high.”

Djokovic had also received a large amount of support on the streets of Melbourne as people protested throughout much of his time in the immigration detention centre.

However, opposition to the world No 1's presence in Australia was also fierce, with numerous polls suggesting the overwhelming majority of Australian citizens and residents wanted to see him deported.

  • Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park on January 14, 2022. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park on January 14, 2022. Getty Images
  • Novak Djokovic plays a forehand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a forehand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic looks on during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic looks on during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a forehand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a forehand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic plays a backhand during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic in action during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic in action during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokovic serves during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokovic serves during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokov hits a serve during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokov hits a serve during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
  • Novak Djokov hits a serve during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images
    Novak Djokov hits a serve during a practice session ahead of the 2022 Australian Open at Melbourne Park. Getty Images

The ATP issued their own statement in response to the ruling, stating: "Today's decision to uphold Novak Djokovic’s Australian visa cancellation marks the end of a deeply regrettable series of events. Ultimately, decisions of legal authorities regarding matters of public health must be respected. More time is required to take stock of the facts and to take the learnings from this situation.

"Irrespective of how this point has been reached, Novak is one of our sport’s greatest champions and his absence from the Australian Open is a loss for the game. We know how turbulent the recent days have been for Novak and how much he wanted to defend his title in Melbourne. We wish him well and look forward to seeing him back on court soon.

"ATP continues to strongly recommend vaccination to all players."

Djokovic had arrived in Australia seeking to create more history at Melbourne Park. The defending and record nine-time Australian Open champion was aiming to become the most successful male player in Grand Slam history with a 21st title.

He was seeded first and placed in the draw and was scheduled to face compatriot Miomir Kecmanovic in the first round on Monday, but has since been replaced by lucky loser Salvatore Caruso.

Before leaving Australia, Djokovic expressed his disappointment, saying in a statement: “I am extremely disappointed with the Court ruling to dismiss my application for judicial review of the Minister’s decision to cancel my visa, which means I cannot stay in Australia and participate in the Australian Open.

“I respect the Court’s ruling and I will cooperate with the relevant authorities in relation to my departure from the country."

Djokovic said he was “uncomfortable” that the focus had been on him since his visa was first cancelled on arrival at Mebourne's airport on January 6.

“I hope that we can all now focus on the game and tournament I love,” he said.

yallacompare profile

Date of launch: 2014

Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer

Based: Media City, Dubai 

Sector: Financial services

Size: 120 employees

Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)

Last-16 Europa League fixtures

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 

The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

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

Heather, the Totality
Matthew Weiner,
Canongate 

Updated: January 16, 2022, 2:14 PM