Novak Djokovic hopes of claiming an unprecedented 21st Grand Slam title could be dashed permanently unless the Serb changes his stance, with rules on travellers who are unvaccinated against Covid-19 tightening.
With the pandemic now entering a third year some tournaments, including the French Open, are reconsidering exemptions.
The Serbian, who has not been vaccinated, was deported from Australia on Sunday ahead of the Australian Open after losing a court case to have the cancellation of his visa overturned.
Djokovic is automatically disqualified from obtaining a visa for Australia for the next three years, denying him the chance to add to his record nine titles at Melbourne Park. But Prime Minister Scott Morrison has left the door open for a possible return next year should the Serb comply with Covid entry requirements.
The world No 1, however, faces more immediate hurdles in his bid to overtake Swiss Roger Federer and Spaniard Rafa Nadal, with whom he is tied on 20 major titles, as he could be barred from the French Open as things stand.
The French Sports Ministry said on Monday there would be no exemption from a new vaccine pass law approved on Sunday, which requires people to have vaccination certificates to enter public places such as restaurants, cafes and cinemas.
"This will apply to everyone who is a spectator or a professional sportsperson. And this until further notice," the ministry said.
"As far as Roland Garros is concerned, it's in May. The situation may change between now and then and we hope it'll be more favourable. So we'll see but clearly there's no exemption."
Djokovic returned to a hero's welcome in Serbia on Monday after transiting through Dubai on his way back from Melbourne.
The 34-year-old's immediate schedule is not yet clear, but one event likely circled on the Serb's calendar is the Dubai Duty Free Tennis Championships starting February 21.
A frequent visitor to Dubai, Djokovic was rewarded with a UAE golden visa shortly after winning the 2020 tournament. It was his fifth Dubai title.
A spokesperson for the event confirmed all players would need to provide negative PCR tests before being allowed into the UAE, adding players will then need to "adhere to the testing protocols and processes stipulated by the ATP and the WTA".
Organisers of the Monte Carlo Masters, which Djokovic has won twice, are awaiting French government guidelines for the next edition in April, while Wimbledon organisers AELTC are also yet to finalise safety arrangements for the major.
However, England's Lawn Tennis Association said entry requirements for its events, some of which serve as Wimbledon warm-ups, would be determined by the government.
Currently, unvaccinated people can enter England but must isolate for 10 days.
A US Open representative said last week that the year's final major would follow New York City Department of Health guidelines.
Djokovic could have trouble even getting into the United States, because foreign air travellers have had to be fully vaccinated since November and provide proof before boarding flights, with limited exceptions.
The US Centers for Disease Control and Prevention has said there are no exceptions for vaccine requirements "for religious reasons or other moral convictions".
The Serb, who is among three ATP players in the top 100 yet to be vaccinated, could also face issues ahead of the Italian Open in Rome in May due to tough anti-Covid restrictions in Italy.
Madrid Mayor Jose Luis Martinez-Almeida told La Sexta TV station on Monday that it would "be great" to have Djokovic play in the April 26-May 8 Madrid Open, which he has won three times, though the government would be the arbiter.
Spain requires visitors to prove they have been vaccinated, had a recent negative test, or have immunity based on recovery.
Answering a question on whether Djokovic would be allowed to enter Spain to compete after Australia deported him for being unvaccinated against Covid-19, Prime Minister Pedro Sanchez said: "Any sportsperson who wishes to compete in our country must comply with the health rules of Spain".
The fallout from Djokovic's deportation could cost the Serb in sponsorship, too.
French apparel brand Lacoste, a sponsor of Djokovic, said it would contact the world No 1 "as soon as possible" to review events in Australia.
Djokovic's 20 Grand Slams
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
RESULT
Manchester United 1 Brighton and Hove Albion 0
Man United: Dunk (66' og)
Man of the Match: Shane Duffy (Brighton)
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
Nick's journey in numbers
Countries so far: 85
Flights: 149
Steps: 3.78 million
Calories: 220,000
Floors climbed: 2,000
Donations: GPB37,300
Prostate checks: 5
Blisters: 15
Bumps on the head: 2
Dog bites: 1
Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics
Our Time Has Come
Alyssa Ayres, Oxford University Press
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Sam Smith
Where: du Arena, Abu Dhabi
When: Saturday November 24
Rating: 4/5
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
A State of Passion
Directors: Carol Mansour and Muna Khalidi
Stars: Dr Ghassan Abu-Sittah
Rating: 4/5
Results
6.30pm: Al Maktoum Challenge Round-2 Group 1 (PA) US$75,000 (Dirt) 1,900m
Winner: Ziyadd, Richard Mullen (jockey), Jean de Roualle (trainer).
7.05pm: Al Rashidiya Group 2 (TB) $250,000 (Turf) 1,800m
Winner: Barney Roy, William Buick, Charlie Appleby.
7.40pm: Meydan Cup Listed Handicap (TB) $175,000 (T) 2,810m
Winner: Secret Advisor, Tadhg O’Shea, Charlie Appleby.
8.15pm: Handicap (TB) $175,000 (D) 1,600m
Winner: Plata O Plomo, Carlos Lopez, Susanne Berneklint.
8.50pm: Handicap (TB) $135,000 (T) 1,600m
Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass.
9.25pm: Al Shindagha Sprint Group 3 (TB) $200,000 (D) 1,200m
Winner: Gladiator King, Mickael Barzalona, Satish Seemar.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
GULF MEN'S LEAGUE
Pool A Dubai Hurricanes, Bahrain, Dubai Exiles, Dubai Tigers 2
Pool B Abu Dhabi Harlequins, Jebel Ali Dragons, Dubai Knights Eagles, Dubai Tigers
Opening fixtures
Thursday, December 5
6.40pm, Pitch 8, Abu Dhabi Harlequins v Dubai Knights Eagles
7pm, Pitch 2, Jebel Ali Dragons v Dubai Tigers
7pm, Pitch 4, Dubai Hurricanes v Dubai Exiles
7pm, Pitch 5, Bahrain v Dubai Eagles 2
Recent winners
2018 Dubai Hurricanes
2017 Dubai Exiles
2016 Abu Dhabi Harlequins
2015 Abu Dhabi Harlequins
2014 Abu Dhabi Harlequins
The specs
Engine: 6.2-litre V8
Transmission: seven-speed auto
Power: 420 bhp
Torque: 624Nm
Price: from Dh293,200
On sale: now
Cricket World Cup League 2 Fixtures
Saturday March 5, UAE v Oman, ICC Academy (all matches start at 9.30am)
Sunday March 6, Oman v Namibia, ICC Academy
Tuesday March 8, UAE v Namibia, ICC Academy
Wednesday March 9, UAE v Oman, ICC Academy
Friday March 11, Oman v Namibia, Sharjah Cricket Stadium
Saturday March 12, UAE v Namibia, Sharjah Cricket Stadium
UAE squad
Ahmed Raza (captain), Chirag Suri, Muhammad Waseem, CP Rizwan, Vriitya Aravind, Asif Khan, Basil Hameed, Rohan Mustafa, Kashif Daud, Zahoor Khan, Junaid Siddique, Karthik Meiyappan, Akif Raja, Rahul Bhatia