Ashleigh Barty defeated Amanda Anisimova 6-4, 6-3 at Melbourne Park to book her place in the quarter-finals. AFP
Ashleigh Barty defeated Amanda Anisimova 6-4, 6-3 at Melbourne Park to book her place in the quarter-finals. AFP
Ashleigh Barty defeated Amanda Anisimova 6-4, 6-3 at Melbourne Park to book her place in the quarter-finals. AFP
Ashleigh Barty defeated Amanda Anisimova 6-4, 6-3 at Melbourne Park to book her place in the quarter-finals. AFP

Ashleigh Barty moves step closer to Australian Open title after win over Amanda Anisimova


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Ashleigh Barty took another giant step towards winning her first Australian Open title when the world No 1 defeated Amanda Anisimova in straight sets.

Barty did see her run of 63 consecutive service holds come to an end when she was broken early in the second set but then went on to win six of the next seven games and sealed a 6-4, 6-3 victory over the American.

Anisimova, who knocked out reigning champion Naomi Osaka in the previous round, made Barty work for her quarter-final spot but the home favourite used her backhand slice intelligently and consistently put the ball into the corners stifling the 20-year-old's power and rhythm.

Barty praised Anisimova, who she defeated in a semi-final at Roland Garros in 2019 on the way to winning the French Open.

“She's an incredible athlete, an incredible competitor, one of her best attributes is she turns up point after point after point,” Barty said in her on-court interview.

“It's just nice to see her back playing her best tennis. She's going to be in a lot of deep stages of a lot of majors in her future, that's for sure.”

Asked if beating Anisimova again was a good omen for winning her home Slam for the first time, Barty replied: "Well, we'll wait and see, hey?”

Seeking to become the first local since Chris O’Neil in 1978 to win the Australian Open, Barty will play another American in Jessica Pegula for a spot in the semi-finals.

Pegula stunned fifth seed Maria Sakkari to reach the last-eight at Melbourne Park for a second straight year.

Jessica Pegula celebrates victory over Maria Sakkari. Getty
Jessica Pegula celebrates victory over Maria Sakkari. Getty

The 21st seed stormed through a first-set tiebreak and kept her foot to the gas in overpowering the Greek 7-6, 6-3 on Margaret Court Arena.

“That was definitely my best match of the year,” said Pegula. “I thought I returned really well, I wanted to put pressure on her serve and I felt I did that. I was trying to be patient and play as smart as I could.”

Pegula's compatriot Madison Keys had earlier joined her in the quarter-finals after the former US Open champion defeated eighth-seeded Spaniard Paulo Badosa 6-3, 6-1.

Former US Open finalist Keys, who has slipped to 51st in the world rankings, booked her place in the last eight of a Grand Slam for the first time since the 2019 French Open with a comprehensive win over the Spaniard.

“I think I served pretty well and I think I returned really well, so I think off of the first ball I had a little bit of the advantage on a lot of the points and was able to dictate,” Keys, 26, said.

“I knew that I was going to have to take my chances and go for it because if I gave her an inch she was going to take it.”

Madison Keys dominated Paula Badosa to advance to the Australian Open quarter-finals. EPA
Madison Keys dominated Paula Badosa to advance to the Australian Open quarter-finals. EPA

Keys will now take on French Open champion Barbora Krejcikova who kept alive her bid for a second Grand Slam title after cruising to a 6-2, 6-2 victory over an injury-hampered Victoria Azarenka.

Azarenka, who won back-to-back titles at Melbourne Park in 2012 and 2013, received treatment to the left side of her neck and shoulder early in the second set and needed regular assistance from the trainer during changeovers.

Fourth seed Krejcikova, who had never previously gone past the second round at the Australian Open, did not let her 32-year-old opponent's struggles affect her focus and sealed the victory on Rod Laver Arena when Azarenka found the net with a return.

“It was really amazing because she's a champion here,” Krejcikova, who hit 23 winners and broke her opponent five times, said on court. “I have a lot of respect for her. I really admire her.

“I'm extremely happy I won today, doing everything to get this win. I was really preparing for this, actually for a dream like this to play on such a court and play a champion.

“I felt she was a favourite to the match. I was just enjoying the match and trying to play my best tennis.

“Wow, I'm in the quarter-finals.”

Barbora Krejcikova is into the Australian Open quarter-finals for the first time after a straight-sets win over Victoria Azarenka. Getty
Barbora Krejcikova is into the Australian Open quarter-finals for the first time after a straight-sets win over Victoria Azarenka. Getty
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Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

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Nationality: Irish

Favourite film: The Shawshank Redemption

Book: Seagull by Jonathan Livingston

Life lesson: A person is not old until regret takes the place of their dreams

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Director: S Sashikanth

Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan

Star rating: 2/5

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FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

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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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Updated: January 23, 2022, 11:33 AM