• A man takes a selfie with Serbian tennis player Novak Djokovic as he arrives at Nikola Tesla Airport, after the Australian Federal Court upheld a government decision to cancel his visa to play in the Australian Open, in Belgrade, Serbia January 17, 2022. REUTERS / Christopher Pike
    A man takes a selfie with Serbian tennis player Novak Djokovic as he arrives at Nikola Tesla Airport, after the Australian Federal Court upheld a government decision to cancel his visa to play in the Australian Open, in Belgrade, Serbia January 17, 2022. REUTERS / Christopher Pike
  • Novak Djokovic arrives at Nikola Tesla Airport, after the Australian Federal Court upheld a government decision to cancel his visa to play in the Australian Open. Reuters
    Novak Djokovic arrives at Nikola Tesla Airport, after the Australian Federal Court upheld a government decision to cancel his visa to play in the Australian Open. Reuters
  • Djokovic arrived in Belgrade following his deportation from Australia on Sunday after losing a bid to stay in the country to defend his Australian Open title over his vaccination status. AP
    Djokovic arrived in Belgrade following his deportation from Australia on Sunday after losing a bid to stay in the country to defend his Australian Open title over his vaccination status. AP
  • Novak Djokovic at Nikola Tesla Airport in Belgrade, Serbia. Reuters
    Novak Djokovic at Nikola Tesla Airport in Belgrade, Serbia. Reuters
  • A plane from Dubai carrying Serbian tennis star Novak Djokovic arrives at Nikola Tesla airport. Reuters
    A plane from Dubai carrying Serbian tennis star Novak Djokovic arrives at Nikola Tesla airport. Reuters
  • Journalists wait outside the VIP terminal at the Nikola Tesla airport in Belgrade, Serbia. AP
    Journalists wait outside the VIP terminal at the Nikola Tesla airport in Belgrade, Serbia. AP
  • Border police officers outside the VIP terminal at the Nikola Tesla airport in Belgrade, Serbia. AP
    Border police officers outside the VIP terminal at the Nikola Tesla airport in Belgrade, Serbia. AP
  • Supporters Novak Djokovic gather at the Nikola Tesla Airport in Belgrade. EPA
    Supporters Novak Djokovic gather at the Nikola Tesla Airport in Belgrade. EPA
  • People holds Serbian national flags while waiting outside the VIP exit of Belgrade's international airport. AFP
    People holds Serbian national flags while waiting outside the VIP exit of Belgrade's international airport. AFP
  • Belgrade Tower is illuminated in the national colours and a message reading "Nole" in support of tennis player Novak Djokovic in Belgrade, Serbia. Reuters
    Belgrade Tower is illuminated in the national colours and a message reading "Nole" in support of tennis player Novak Djokovic in Belgrade, Serbia. Reuters
  • A combination made of pictures taken in Belgrade shows the Belgrade Tower, still under construction, being illuminated with the national colours and a message reading "Nole, you are the pride of Serbia", in support of the Serbian tennis player. AFP
    A combination made of pictures taken in Belgrade shows the Belgrade Tower, still under construction, being illuminated with the national colours and a message reading "Nole, you are the pride of Serbia", in support of the Serbian tennis player. AFP
  • A local resident walks past a mural depicting Serbian tennis player Novak Djokovic in Belgrade. Tennis star Novak Djokovic on January 16, 2022 lost his fight against deportation from Australia. AFP
    A local resident walks past a mural depicting Serbian tennis player Novak Djokovic in Belgrade. Tennis star Novak Djokovic on January 16, 2022 lost his fight against deportation from Australia. AFP
  • A billboard depicting Serbian tennis player Novak Djokovic is seen on the side of a building in Belgrade. AFP
    A billboard depicting Serbian tennis player Novak Djokovic is seen on the side of a building in Belgrade. AFP
  • A local resident walks past a mural depicting Serbian tennis player Novak Djokovic in Belgrade. Many in his native Serbia reacted with fury to a federal court ruling cancelling his Australian visa, calling it a "shameful farce". AFP
    A local resident walks past a mural depicting Serbian tennis player Novak Djokovic in Belgrade. Many in his native Serbia reacted with fury to a federal court ruling cancelling his Australian visa, calling it a "shameful farce". AFP
  • A mural depicting Serbian tennis player Novak Djokovic on a wall in Belgrade, Serbia. AP Photo
    A mural depicting Serbian tennis player Novak Djokovic on a wall in Belgrade, Serbia. AP Photo

Novak Djokovic back in Serbia after deportation from Australia


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Hundred of supporters gathered at the Nicola Tesla airport in Belgrade on Monday as Novak Djokovic landed in Serbia following his deportation from Australia.

The world No 1 returned home after failing in his quest to defend the Australian Open title following a long-drawn battle over his visa and vaccination status that saw him being evicted from Australia.

Djokovic left Australia late on Sunday and boarded an Emirates flight to Dubai after the Federal Court upheld a government decision to cancel his visa, ending days of drama over the country's Covid-19 entry rules and his unvaccinated status.

The Serbian star was first detained by immigration authorities on January 6, ordered released by a court on January 10 and then detained again on Saturday pending Sunday's court hearing.

By the end, Djokovic said he was extremely disappointed by the ruling but respected the court's decision.

"I am uncomfortable that the focus of the past weeks has been on me and I hope that we can all now focus on the game and the tournament I love," Djokovic said in a statement before flying out of Melbourne. He landed in Belgrade after a brief stopover in Dubai.

The 34-year-old received widespread support in his home country, with the Serbian Prime Minister Ana Brnabic calling the treatment of a national hero "scandalous".

As he landed in Serbia, supporters - some waving national flags - outside Belgrade airport chanted "You are our champion, Novak!"

However, the tennis star’s exit from Australia might not be the end of the drama as questions arose over whether he would be barred from the next Grand Slam tournament, the French Open.

Djokovic had argued in an Australian court he should be allowed to stay and compete because a recent coronavirus infection meant he was exempt from strict vaccination rules. But Australian authorities cited the public interest in revoking his visa, saying his presence could stir up anti-vaccine sentiments and that kicking him out was necessary to keep Australians safe.

  • Serbian tennis player Novak Djokovic walks with his team after landing at Dubai International Airport on January 17, 2022 after the Australian Federal Court upheld a government decision to cancel his visa to play in the Australian Open. Reuters
    Serbian tennis player Novak Djokovic walks with his team after landing at Dubai International Airport on January 17, 2022 after the Australian Federal Court upheld a government decision to cancel his visa to play in the Australian Open. Reuters
  • Novak Djokovic walks through Dubai International Airport after landing from Melbourne where he was deported on Sunday. Reuters
    Novak Djokovic walks through Dubai International Airport after landing from Melbourne where he was deported on Sunday. Reuters
  • Serbian tennis player Novak Djokovic after landing in Dubai. Reuters
    Serbian tennis player Novak Djokovic after landing in Dubai. Reuters
  • Serbian tennis player Novak Djokovic. Reuters
    Serbian tennis player Novak Djokovic. Reuters
  • Novak Djokovic lost his appeal Sunday after the Australian government cancelled his visa for a second time. Reuters
    Novak Djokovic lost his appeal Sunday after the Australian government cancelled his visa for a second time. Reuters
  • World No 1 men's tennis player Novak Djokovic walks with his team at Dubai Airport. Reuters
    World No 1 men's tennis player Novak Djokovic walks with his team at Dubai Airport. Reuters
  • Novak Djokovic poses for a selfie. Reuters
    Novak Djokovic poses for a selfie. Reuters
  • Novak Djokovic seen walking through Dubai International Airport shortly after arriving from Melbourne. Reuters
    Novak Djokovic seen walking through Dubai International Airport shortly after arriving from Melbourne. Reuters
  • Serbia's tennis champion Novak Djokovic disembarks from a plane at the airport in Dubai. AFP
    Serbia's tennis champion Novak Djokovic disembarks from a plane at the airport in Dubai. AFP
  • Novak Djokovic poses for a selfie after landing at Dubai Airport. Reuters
    Novak Djokovic poses for a selfie after landing at Dubai Airport. Reuters
  • Serbian tennis player Novak Djokovic walks in Melbourne Airport before boarding a flight to Dubai. Reuters
    Serbian tennis player Novak Djokovic walks in Melbourne Airport before boarding a flight to Dubai. Reuters
  • Novak Djokovic walks through departures at Melbourne Airport before boarding a flight to Dubai. Reuters
    Novak Djokovic walks through departures at Melbourne Airport before boarding a flight to Dubai. Reuters
  • Serbian tennis player Novak Djokovic walks in Melbourne Airport escorted by aides. Reuters
    Serbian tennis player Novak Djokovic walks in Melbourne Airport escorted by aides. Reuters
  • A Federal Court upheld a government decision to cancel Novak Djokovic's visa to play in the Australian Open, in Melbourne. Reuters
    A Federal Court upheld a government decision to cancel Novak Djokovic's visa to play in the Australian Open, in Melbourne. Reuters
  • This screen grab taken from AFPTV shows a Dubai-bound plane carrying Serbia's Novak Djokovic preparing to depart from Melbourne Airport on January 16, 2022, after Djokovc lost a legal battle over his coronavirus vaccination status with his dream of clinching a record 21st Grand Slam in tatters. AFP
    This screen grab taken from AFPTV shows a Dubai-bound plane carrying Serbia's Novak Djokovic preparing to depart from Melbourne Airport on January 16, 2022, after Djokovc lost a legal battle over his coronavirus vaccination status with his dream of clinching a record 21st Grand Slam in tatters. AFP

Now there is uncertainty over his participation in Paris. A member of the French Parliament said a new law that will exclude unvaccinated people from sports venues, restaurants and other public places will apply to anyone who wants to play in the tournament.

Their sports ministry said on Monday that there would be no exemption from France's new vaccine pass law.

"The rule is simple. The vaccine pass will be imposed, as soon as the law is promulgated, in establishments that were already subject to the health pass," the ministry said.

"This will apply to everyone who is a spectator or a professional sportsperson. And this until further notice.

"Now, as far as Roland Garros is concerned, it's in May. The situation may change between now and then and we hope that it will be more favourable. So we'll see, but clearly there's no exemption."

  • 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

The latest developments in France marked a reversal from prior plans to create a “bubble” around the tournament, scheduled for late May into June.

Major events like the French Open previously permitted unvaccinated athletes to compete as they operated a health bubble around the tournament.

If no exemption is possible, the measure would dash the 34-year-old Serb's hopes of defending his French Open title and potentially winning an unprecedented 21st Grand Slam singles crown.

Djokovic's hopes of a Grand Slam success in 2022 would then rest on Wimbledon as New York vaccination rules, as they stand now, would rule him out of the US Open.

For now, Djokovic can look forward to a warm welcome at home.

Serbian President Aleksandar Vucic has accused the Australian government of “harassing” the top-ranked tennis star and urged him to return where he would be welcomed.

Djokovic's 20 Grand Slams

  • 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.
Juvenile arthritis

Along with doctors, families and teachers can help pick up cases of arthritis in children.
Most types of childhood arthritis are known as juvenile idiopathic arthritis. JIA causes pain and inflammation in one or more joints for at least six weeks.
Dr Betina Rogalski said "The younger the child the more difficult it into pick up the symptoms. If the child is small, it may just be a bit grumpy or pull its leg a way or not feel like walking,” she said.
According to The National Institute of Arthritis and Musculoskeletal and Skin Diseases in US, the most common symptoms of juvenile arthritis are joint swelling, pain, and stiffness that doesn’t go away. Usually it affects the knees, hands, and feet, and it’s worse in the morning or after a nap.
Limping in the morning because of a stiff knee, excessive clumsiness, having a high fever and skin rash are other symptoms. Children may also have swelling in lymph nodes in the neck and other parts of the body.
Arthritis in children can cause eye inflammation and growth problems and can cause bones and joints to grow unevenly.
In the UK, about 15,000 children and young people are affected by arthritis.

The specs

Engine: 2.0-litre 4-cyl turbo

Power: 247hp at 6,500rpm

Torque: 370Nm from 1,500-3,500rpm

Transmission: 10-speed auto

Fuel consumption: 7.8L/100km

Price: from Dh94,900

On sale: now

India squads

Test squad against Afghanistan: Rahane (c), Dhawan, Vijay, Rahul, Pujara, Karun, Saha, Ashwin, Jadeja, Kuldeep, Umesh, Shami, Pandya, Ishant, Thakur.

T20 squad against Ireland and England: Kohli (c), Dhawan, Rohit, Rahul, Raina, Pandey, Dhoni, Karthik, Chahal, Kuldeep, Sundar, Bhuvneshwar, Bumrah, Pandya, Kaul, Umesh.

ODI squad against England: Kohli (c), Dhawan, Rohit, Rahul, Shreyas, Rayudu, Dhoni, Karthik, Chahal, Kuldeep, Sundar, Bhuvneshwar, Bumrah, Pandya, Kaul, Umesh

'Jurassic%20World%20Dominion'
%3Cp%3EDirector%3A%20Colin%20Trevorrow%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Sam%20Neill%2C%20Laura%20Dern%2C%20Jeff%20Goldblum%2C%20Bryce%20Dallas%20Howard%2C%20Chris%20Pratt%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Nepotism is the name of the game

Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

COMPANY%20PROFILE
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Score

New Zealand 266 for 9 in 50 overs
Pakistan 219 all out in 47.2 overs 

New Zealand win by 47 runs

New Zealand lead three-match ODI series 1-0

Next match: Zayed Cricket Stadium, Abu Dhabi, Friday

MATCH DETAILS

Manchester United 3

Greenwood (21), Martial (33), Rashford (49)

Partizan Belgrade 0

UAE currency: the story behind the money in your pockets
TOUCH RULES

Touch is derived from rugby league. Teams consist of up to 14 players with a maximum of six on the field at any time.

Teams can make as many substitutions as they want during the 40 minute matches.

Similar to rugby league, the attacking team has six attempts - or touches - before possession changes over.

A touch is any contact between the player with the ball and a defender, and must be with minimum force.

After a touch the player performs a “roll-ball” - similar to the play-the-ball in league - stepping over or rolling the ball between the feet.

At the roll-ball, the defenders have to retreat a minimum of five metres.

A touchdown is scored when an attacking player places the ball on or over the score-line.

Secret Nation: The Hidden Armenians of Turkey
Avedis Hadjian, (IB Tauris)
 

UAE central contracts

Full time contracts

Rohan Mustafa, Ahmed Raza, Mohammed Usman, Chirag Suri, Mohammed Boota, Sultan Ahmed, Zahoor Khan, Junaid Siddique, Waheed Ahmed, Zawar Farid

Part time contracts

Aryan Lakra, Ansh Tandon, Karthik Meiyappan, Rahul Bhatia, Alishan Sharafu, CP Rizwaan, Basil Hameed, Matiullah, Fahad Nawaz, Sanchit Sharma

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

Updated: January 18, 2022, 3:10 AM