• Emma Raducanu defeated Sloane Stephens at the Australian Open in Melbourne Park on Tuesday, January 18, 2022. EPA
    Emma Raducanu defeated Sloane Stephens at the Australian Open in Melbourne Park on Tuesday, January 18, 2022. EPA
  • Emma Raducanu shakes hands with Sloane Stephens after their Australian Open match in Melbourne. AFP
    Emma Raducanu shakes hands with Sloane Stephens after their Australian Open match in Melbourne. AFP
  • Briton's Emma Raducanu after defeating Sloane Stephens of the United States at the Australian Open. AP
    Briton's Emma Raducanu after defeating Sloane Stephens of the United States at the Australian Open. AP
  • Emma Raducanu won her Australian Open first round match. Reuters
    Emma Raducanu won her Australian Open first round match. Reuters
  • Sloane Stephens during her first round match against Emma Raducanu. EPA
    Sloane Stephens during her first round match against Emma Raducanu. EPA
  • Sloane Stephens during her defeat to Emma Raducanu at Melbourne Park. EPA
    Sloane Stephens during her defeat to Emma Raducanu at Melbourne Park. EPA
  • Emma Raducanu during her match against Sloane Stephens. Reuters
    Emma Raducanu during her match against Sloane Stephens. Reuters
  • Emma Raducanu during her win over Sloane Stephens. Getty
    Emma Raducanu during her win over Sloane Stephens. Getty
  • Emma Raducanu celebrates during her first round win. EPA
    Emma Raducanu celebrates during her first round win. EPA
  • Sloane Stephens lost in three sets to Emma Raducanu. Reuters
    Sloane Stephens lost in three sets to Emma Raducanu. Reuters
  • Britain's Emma Raducanu hits a return. AFP
    Britain's Emma Raducanu hits a return. AFP

Emma Raducanu aces Sloane Stephens test on Australian Open debut


  • English
  • Arabic

Teenage US Open champion Emma Raducanu made a memorable debut at the Australian Open as she sent Sloane Stephens crashing out on Tuesday.

Raducanu became an overnight sensation by becoming the first qualifier to win a Grand Slam singles title in New York last year, but had won only two matches since.

However, the 19-year-old was back to her best on Margaret Court Arena, defeating American Stephens 6-0, 2-6, 6-1 in a show of grit and determination.

The British teenager raced through the opening set in 17 minutes, leaking only four points. But the 2017 US Open champion Stephens hit back to take charge of the second set from 2-2, reeling off four games as errors began creeping into Raducanu's game.

Then, Raducanu regained her composure and found another gear to dominate the decider with some precision baseline hitting.

Stephens avoided another rout as she held serve at 0-5 but that was it as Raducanu closed out the win on serve despite a sixth double-fault on her first match point.

“It was a tough match-up for a first round, her athleticism is right up there, so I'm just happy to get through,” Raducanu said.

“In the first set I played some great tennis with very few errors. Of course there was going to be some adversity and I was happy to regroup in the third set.

“I don't think the score reflected the match really as I was really feeling it.”

Stephens was ranked just 67, but had plenty of experience, reaching at least the quarter-finals at all four Slams. However, she has struggled in Melbourne since reaching the last four in 2013, slumping in the first round now on six occasions since.

Meanwhile, second seed Aryna Sabalenka appeared to be on the way out before she rallied from a set and a break down, winning nine straight games before completing a 5-7, 6-3, 6-2 win over No128 Storm Sanders.

Third seed Garbine Muguruza, meanwhile, kept a perfect streak intact when she won her first-round match at the Australian Open for the 10th straight time, beating Clara Burel 6-3, 6-4.

“Very tricky. You’re always nervous going out there on Rod Laver, which I love, and starting a Grand Slam campaign,” Muguruza said. “Very happy the way I played and, of course, controlling the nerves.”

Other winners included No6 Anett Kontaveit, 2020 French Open champion Iga Swiatek, 2021 French Open finalist Anastasia Pavlyuchenkova, two-time major winner Simona Halep and 2011 US Open champion Sam Stosur, who rallied to beat Robin Anderson 6-7, 6-3, 6-3 to start her 20th — and last — Australian Open singles campaign.

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2)
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Company%20profile
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Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

RESULTS

2.30pm Jaguar I-Pace – Conditions (PA) Dh80,000 (Dirt)
1,600m 

Winner Namrood, Antonio Fresu (jockey), Musabah Al Muhairi
(trainer) 

3.05pm Land Rover Defender – Maiden (TB) Dh82,500 (D)
1,400m 

Winner Shadzadi, Tadhg O’Shea, Bhupat Seemar 

3.40pm Jaguar F-Type – Maiden (TB) Dh82,500 (Turf) 1,600m 

Winner Tahdeed, Fernando Jara, Nicholas Bachalard 

4.15pm New Range Rover – Handicap (TB) Dh87,500 (D) 1,400m 

Winner Shanty Star, Richard Mullen, Rashed Bouresly 

4.50pm Land Rover – Handicap (TB) Dh95,000 (T) 2,400m 

Winner Autumn Pride, Bernardo Pinheiro, Helal Al Alawi 

5.25pm Al Tayer Motor – Handicap (TB) Dh95,000  T) 1,000m 

Winner Dahawi, Antonio Fresu, Musabah Al Muhairi 

6pm Jaguar F-Pace SVR – Handicap (TB) Dh87,500 (D) 1,600m 

Winner Scabbard, Sam Hitchcock, Doug Watson  

If you go

 

  • The nearest international airport to the start of the Chuysky Trakt is in Novosibirsk. Emirates (www.emirates.com) offer codeshare flights with S7 Airlines (www.s7.ru) via Moscow for US$5,300 (Dh19,467) return including taxes. Cheaper flights are available on Flydubai and Air Astana or Aeroflot combination, flying via Astana in Kazakhstan or Moscow. Economy class tickets are available for US$650 (Dh2,400).
  • The Double Tree by Hilton in Novosibirsk ( 7 383 2230100,) has double rooms from US$60 (Dh220). You can rent cabins at camp grounds or rooms in guesthouses in the towns for around US$25 (Dh90).
  • The transport Minibuses run along the Chuysky Trakt but if you want to stop for sightseeing, hire a taxi from Gorno-Altaisk for about US$100 (Dh360) a day. Take a Russian phrasebook or download a translation app. Tour companies such as  Altair-Tour ( 7 383 2125115 ) offer hiking and adventure packages.
UAE currency: the story behind the money in your pockets
How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

CONFIRMED%20LINE-UP
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'Texas Chainsaw Massacre'

Rating: 1 out of 4

Running time: 81 minutes

Director: David Blue Garcia

Starring: Sarah Yarkin, Elsie Fisher, Mark Burnham

While you're here
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Basquiat in Abu Dhabi

One of Basquiat’s paintings, the vibrant Cabra (1981–82), now hangs in Louvre Abu Dhabi temporarily, on loan from the Guggenheim Abu Dhabi. 

The latter museum is not open physically, but has assembled a collection and puts together a series of events called Talking Art, such as this discussion, moderated by writer Chaedria LaBouvier. 

It's something of a Basquiat season in Abu Dhabi at the moment. Last week, The Radiant Child, a documentary on Basquiat was shown at Manarat Al Saadiyat, and tonight (April 18) the Guggenheim Abu Dhabi is throwing the re-creation of a party tonight, of the legendary Canal Zone party thrown in 1979, which epitomised the collaborative scene of the time. It was at Canal Zone that Basquiat met prominent members of the art world and moved from unknown graffiti artist into someone in the spotlight.  

“We’ve invited local resident arists, we’ll have spray cans at the ready,” says curator Maisa Al Qassemi of the Guggenheim Abu Dhabi. 

Guggenheim Abu Dhabi's Canal Zone Remix is at Manarat Al Saadiyat, Thursday April 18, from 8pm. Free entry to all. Basquiat's Cabra is on view at Louvre Abu Dhabi until October

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Updated: January 18, 2022, 2:29 PM