Update: Djokovic heads to Belgrade after transiting through Dubai
Novak Djokovic landed in Dubai early on Monday after his deportation from Australia over his coronavirus vaccination status thwarted his attempted bid at a record 21st Grand Slam title.
With the Australian Open under way, the men's defending champion - the Serb is a nine-time winner at Melbourne Park - stepped off an Emirates plane carrying two bags and wearing a mask, his final destination unknown.
He appeared relaxed and posed for selfies with at least two of his fellow passengers after disembarking.
It follows a protracted legal battle between the unvaccinated Djokovic and the Australian government that polarised opinion and damaged reputations on both sides.
Djokovic said he was "extremely disappointed" after a Federal Court unanimously upheld the cancellation of his visa on public order grounds.
The humbled star boarded a flight from Melbourne's Tullamarine airport for Dubai late Sunday, accompanied by a retinue of aides and officials including his coach Goran Ivanisevic.
Emirates flight EK409 took off at 10:51 pm local time (11.51 GMT), according to an AFP reporter on board, and landed before dawn in Dubai.
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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 -

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 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 -

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 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 -

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 -

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 -

Supporters of Novak Djokovic hold national flags as they gather in front of Federal Court building . AFP
Twice in the last 11 days Australia's government had ripped up Djokovic's visa and placed him in immigration detention - saying the unvaccinated star's presence could fuel anti-vaccine sentiment amid a tidal wave of Omicron cases.
Twice the Serbian star fought the decision in court, winning one round but losing Sunday's decider.
With a few dry words, the chief justice of Australia's Federal Court, James Allsop, ended a week of legal high drama that was followed around the world.
"The orders of the court are that the amended application be dismissed with costs," Allsop said.
Serbian President Aleksandar Vucic was withering in his criticism of Australian authorities.
"They think that they have by this, this mistreatment of 10 days, humiliated Djokovic, but they have humiliated themselves. Djokovic can return to his country with his head held high," Vucic told a state media outlet.
Djokovic could now be banned from visiting Australia for three years.
He is tied with Roger Federer and Rafael Nadal with 20 Grand Slam titles each.
Djokovic's compatriot Miomir Kecmanovic, who was set to face the nine-time champion in the first round on Monday, called the incident a "bitter pill to swallow".
"Our little Serbian team here in Melbourne is upset and disappointed," Kecmanovic wrote on Instagram.
Djokovic's 20 Grand Slam titles
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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: 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. -

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. -

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 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. -

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. -

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. -

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. -

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 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.
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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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The Sinopharm vaccine was created using techniques that have been around for decades.
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This is then injected into the body.
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Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.
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THE 12 BREAKAWAY CLUBS
England
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Atletico Madrid, Barcelona, Real Madrid
















