• Rafael Nadal after beating Daniil Medvedev in the Australian Open final at Melbourne Park on Sunday, January 30. AP
    Rafael Nadal after beating Daniil Medvedev in the Australian Open final at Melbourne Park on Sunday, January 30. AP
  • Rafael Nadal kisses the Norman Brookes Challenge Cup after beating Daniil Medvedev. EPA
    Rafael Nadal kisses the Norman Brookes Challenge Cup after beating Daniil Medvedev. EPA
  • Rafael Nadal in front of photographers after his victory. AFP
    Rafael Nadal in front of photographers after his victory. AFP
  • Winner Rafael Nadal alongside runnner-up Daniil Medvedev. Getty
    Winner Rafael Nadal alongside runnner-up Daniil Medvedev. Getty
  • Rafael Nadal defeated Daniil Medvedev in a five-set epic at Melbourne Park for his record-breaking 21st Grand Slam title. EPA
    Rafael Nadal defeated Daniil Medvedev in a five-set epic at Melbourne Park for his record-breaking 21st Grand Slam title. EPA
  • Rafael Nadal celebrates after beating Daniil Medvedev Reuters
    Rafael Nadal celebrates after beating Daniil Medvedev Reuters
  • Rafael Nadal after clinching match point against Daniil Medvedev. Getty
    Rafael Nadal after clinching match point against Daniil Medvedev. Getty
  • Spain's Rafael Nadal celebrates after beating Daniil Medvedev of Russia. Reuters
    Spain's Rafael Nadal celebrates after beating Daniil Medvedev of Russia. Reuters
  • Rafael Nadal after beating Daniil Medvedev. Getty
    Rafael Nadal after beating Daniil Medvedev. Getty
  • Rafael Nadal after beating Daniil Medvedev. AP
    Rafael Nadal after beating Daniil Medvedev. AP
  • Rafael Nadal with Daniil Medvedev after the Spaniard clinched victory. Reuters
    Rafael Nadal with Daniil Medvedev after the Spaniard clinched victory. Reuters
  • Daniil Medvedev during the final. Reuters
    Daniil Medvedev during the final. Reuters
  • Rafael Nadal hits a return against Daniil Medvedev. AFP
    Rafael Nadal hits a return against Daniil Medvedev. AFP
  • Daniil Medvedev after winning the second set. AP
    Daniil Medvedev after winning the second set. AP
  • Rafael Nadal celebrates winning the fourth set. Reuters
    Rafael Nadal celebrates winning the fourth set. Reuters
  • Daniil Medvedev plays a shot during the final. EPA
    Daniil Medvedev plays a shot during the final. EPA
  • Rafael Nadal celebrates winning a point. EPA
    Rafael Nadal celebrates winning a point. EPA
  • Rod Laver Arena during the final between Rafael Nadal and Daniil Medvedev. AFP
    Rod Laver Arena during the final between Rafael Nadal and Daniil Medvedev. AFP
  • Rafael Nadal plays a backhand return. AP
    Rafael Nadal plays a backhand return. AP
  • Daniil Medvedev after winning a point. Getty
    Daniil Medvedev after winning a point. Getty
  • Rafael Nadal plays a shot at Melbourne Park. EPA
    Rafael Nadal plays a shot at Melbourne Park. EPA
  • A frustrated Rafael Nadal after losing a point to Daniil Medvedev. AP
    A frustrated Rafael Nadal after losing a point to Daniil Medvedev. AP
  • Daniil Medvedev and Rafael in action during the final. Reuters
    Daniil Medvedev and Rafael in action during the final. Reuters
  • An unhappy Daniil Medvedev talks to chair umpire John Blom. Reuters
    An unhappy Daniil Medvedev talks to chair umpire John Blom. Reuters

Rafael Nadal 'lucky to be part' of tennis' 'Big Three' alongside Federer and Djokovic


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Rafael Nadal said he "feels lucky to be part" of an era in tennis that includes Roger Federer and Novak Djokovic after the Spaniard won a men's record 21st Grand Slam title at the Australian Open to move one ahead of his two great rivals.

Nadal pulled off an epic comeback on Sunday to defeat Daniil Medvedev 2-6, 6-7, 6-4, 6-4, 7-5 in a classic final at Melbourne Park.

It was the Spaniard's second Australian Open title and came only months after fearing his glorious career might be over because of a niggling left foot injury.

The 35-year-old paid tribute to Federer, who missed the year's first Grand Slam to continue his rehabilitation from knee surgery and Djokovic, who was deported following a dispute over Australia's Covid-19 entry requirements and his unvaccinated status.

"At the end of the day, it's just a game and in some way we achieved more than what we ever dreamed of when we were kids," Nadal told reporters. "It doesn't matter that much if one is 21, one is 20, or the other finished 23 and the other with 21.

"I think we did very important things for our sport and we achieved our dreams and we enjoy it. I feel lucky to be part of this era that has been very special for our sport."

Nadal's second Australian Open crown came 13 years after his first. After an injury disrupted 2021 where he pulled out of Wimbledon, the Tokyo Olympics and the US Open, he became only the second player after Djokovic to win all four Grand Slams more than once in the Open era.

Nadal's 21 Grand Slam wins

  • RAFAEL NADAL'S 21 GRAND SLAM TITLES: 1) Rafael Nadal wins his first Grand Slam at the 2005 French Open. Getty Images
    RAFAEL NADAL'S 21 GRAND SLAM TITLES: 1) Rafael Nadal wins his first Grand Slam at the 2005 French Open. Getty Images
  • 2) Rafael Nadal wins the 2006 French Open. Getty Images
    2) Rafael Nadal wins the 2006 French Open. Getty Images
  • 3) Rafael Nadal makes it three in a row at the 2007 French Open. Getty Images
    3) Rafael Nadal makes it three in a row at the 2007 French Open. Getty Images
  • 4) Rafael Nadal secures a fourth straight Roland Garros title at the 2008 French Open. Getty Images
    4) Rafael Nadal secures a fourth straight Roland Garros title at the 2008 French Open. Getty Images
  • 5) Rafael Nadal win his first major away from the French Open at the 2008 Wimbledon Championships. Getty Images
    5) Rafael Nadal win his first major away from the French Open at the 2008 Wimbledon Championships. Getty Images
  • 6) Rafael Nadal won major title No 6 at the 2009 Australian Open, his first Grand Slam on hard courts. Getty Images
    6) Rafael Nadal won major title No 6 at the 2009 Australian Open, his first Grand Slam on hard courts. Getty Images
  • 7) Rafael Nadal wins his fifth Roland Garros title at the 2010 French Open. Getty Images
    7) Rafael Nadal wins his fifth Roland Garros title at the 2010 French Open. Getty Images
  • 8) Rafael Nadal becomes a two-time Wimbledon champion at the 2010 Championships. AFP
    8) Rafael Nadal becomes a two-time Wimbledon champion at the 2010 Championships. AFP
  • 9) Rafael Nadal completes the career Grand Slam by winning the 2010 US Open. AFP
    9) Rafael Nadal completes the career Grand Slam by winning the 2010 US Open. AFP
  • 10) Rafael Nadal reaches 10 Grand Slam titles with his sixth Roland Garros triumph at the 2011 French Open. AFP
    10) Rafael Nadal reaches 10 Grand Slam titles with his sixth Roland Garros triumph at the 2011 French Open. AFP
  • 11) Rafael Nadal wins the 2012 French Open, his seventh title in Paris. Getty Images
    11) Rafael Nadal wins the 2012 French Open, his seventh title in Paris. Getty Images
  • 12) Rafael Nadal wins a fourth straight Roland Garros for the second time in his career at the 2013 French Open. AFP
    12) Rafael Nadal wins a fourth straight Roland Garros for the second time in his career at the 2013 French Open. AFP
  • 13) Rafael Nadal wins his second US Open title at the 2013 tournament. Getty Images
    13) Rafael Nadal wins his second US Open title at the 2013 tournament. Getty Images
  • 14) Rafael Nadal wins a fifth successive Roland Garros title at the 2014 French Open. AFP
    14) Rafael Nadal wins a fifth successive Roland Garros title at the 2014 French Open. AFP
  • 15) Rafael Nadal brings up his French Open La Decima at the 2017 tournament in Paris. AP Photo
    15) Rafael Nadal brings up his French Open La Decima at the 2017 tournament in Paris. AP Photo
  • 16) Rafael Nadal wins the 2017 US Open for his 16th Grand Slam title. Reuters
    16) Rafael Nadal wins the 2017 US Open for his 16th Grand Slam title. Reuters
  • 17) Rafael Nadal wins his 11th Roland Garros title at the 2018 French Open. AFP
    17) Rafael Nadal wins his 11th Roland Garros title at the 2018 French Open. AFP
  • 18) Rafael Nadal wins his 12th Roland Garros title at the 2019 French Open. AFP
    18) Rafael Nadal wins his 12th Roland Garros title at the 2019 French Open. AFP
  • 19) Rafael Nadal claims his fourth US Open title at the 2019 tournament. Reuters
    19) Rafael Nadal claims his fourth US Open title at the 2019 tournament. Reuters
  • 20) Rafael Nadal pulls level with Roger Federer on a record 20 major titles with his 13th trophy in Paris after winning the 2020 French Open. AFP
    20) Rafael Nadal pulls level with Roger Federer on a record 20 major titles with his 13th trophy in Paris after winning the 2020 French Open. AFP
  • 21) Rafael Nadal becomes the most successful male player in history with his 21st major title, won at the 2022 Australian Open. AAP
    21) Rafael Nadal becomes the most successful male player in history with his 21st major title, won at the 2022 Australian Open. AAP
  • 22) Nadal makes it a record-extending 22 majors with victory in the 2022 French Open. EPA
    22) Nadal makes it a record-extending 22 majors with victory in the 2022 French Open. EPA

He said the satisfaction of winning his second Australian Open title was impossible to describe.

"It's amazing to have this trophy with me," Nadal said. "I tried hard during my career here in Australia, finally, it was probably the most unexpected year for me to achieve, one more time this beautiful trophy so I'm super happy."

With the French Open in May, Nadal, a 13-time winner at Roland Garros, is favourite to extend his number of Grand Slams to 22. More immediately, he said he was not thinking about his next tournament.

"I have my schedule planned, but I'm enjoying the moment ... I need to see how my body recovers from an amazing month and I'm going to make my decision," Nadal said.

The specs: 2018 Nissan Altima


Price, base / as tested: Dh78,000 / Dh97,650

Engine: 2.5-litre in-line four-cylinder

Power: 182hp @ 6,000rpm

Torque: 244Nm @ 4,000rpm

Transmission: Continuously variable tranmission

Fuel consumption, combined: 7.6L / 100km

The specs

Engine: 1.5-litre, 4-cylinder turbo

Transmission: CVT

Power: 170bhp

Torque: 220Nm

Price: Dh98,900

From Zero

Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

EMILY%20IN%20PARIS%3A%20SEASON%203
%3Cp%3ECreated%20by%3A%20Darren%20Star%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Lily%20Collins%2C%20Philippine%20Leroy-Beaulieu%2C%20Ashley%20Park%3C%2Fp%3E%0A%3Cp%3ERating%3A%202.75%2F5%3C%2Fp%3E%0A
How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying

Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari

Sustainable Development Goals

1. End poverty in all its forms everywhere

2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture

3. Ensure healthy lives and promote well-being for all at all ages

4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

5. Achieve gender equality and empower all women and girls

6. Ensure availability and sustainable management of water and sanitation for all

7. Ensure access to affordable, reliable, sustainable and modern energy for all

8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

9. Build resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation

10. Reduce inequality  within and among countries

11. Make cities and human settlements inclusive, safe, resilient and sustainable

12. Ensure sustainable consumption and production patterns

13. Take urgent action to combat climate change and its effects

14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development

15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

17. Strengthen the means of implementation and revitalise the global partnership for sustainable development

Honeymoonish
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Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Results

5pm: Al Maha Stables – Maiden (PA) Dh80,000 (Turf) 1,600m; Winner: Reem Baynounah, Fernando Jara (jockey), Mohamed Daggash (trainer)

5.30pm: Wathba Stallions Cup – Maiden (PA) Dh70,000 (T) 1,600m; Winner: AF Afham, Tadhg O’Shea, Ernst Oertel

6pm: Emirates Fillies Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Ghallieah, Sebastien Martino, Jean-Claude Pecout

6.30pm: Emirates Colts Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Yas Xmnsor, Saif Al Balushi, Khalifa Al Neyadi

7pm: The President’s Cup – Group 1 (PA) Dh2,500,000 (T) 2,200m; Winner: Somoud, Adrie de Vries, Jean de Roualle

7.30pm: The President’s Cup – Listed (TB) Dh380,000 (T) 1,400m; Winner: Haqeeqy, Dane O’Neill, John Hyde.

Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars

Defence review at a glance

• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”

• Prioritise a shift towards working with AI and autonomous systems

• Invest in the resilience of military space systems.

• Number of active reserves should be increased by 20%

• More F-35 fighter jets required in the next decade

• New “hybrid Navy” with AUKUS submarines and autonomous vessels

What sanctions would be reimposed?

Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:

  • An arms embargo
  • A ban on uranium enrichment and reprocessing
  • A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
  • A targeted global asset freeze and travel ban on Iranian individuals and entities
  • Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
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

FA Cup quarter-final draw

The matches will be played across the weekend of 21 and 22 March

Sheffield United v Arsenal

Newcastle v Manchester City

Norwich v Derby/Manchester United

Leicester City v Chelsea

Updated: February 01, 2022, 8:07 AM