Thursday is quarter-finals day at the WTA Dubai Duty Free Tennis Championships as the remaining eight players battle to advance to the final four.
With all matches taking place on Centre Court, the schedule begins with 2013 champion Petra Kvitova of the Czech Republic taking on Latvia's former French Open winner Jelena Ostapenko.
That is followed by a clash between two giant killers from the second round as Swiss qualifier Jil Teichmann, fresh from eliminating 10th seed Elina Svitolina, faces Russia's Veronika Kudermetova, who defeated defending champion Garbine Muguruza on Wednesday.
The evening session begins with the blockbuster match of the round when two-time champion Simona Halep and Tunisian eighth seed Ons Jabeur go head-to-head. The last time these two met in Dubai, in 2020, Halep edged an epic clash in the second round on her way to winning the title.
The day concludes with a match between two qualifiers as former French Open finalist Marketa Vondrousova plays Ukraine's Dayana Yastremska.
Halep impresses to beat Jabeur
Simona Halep is through to her third Dubai semi-final after producing an impressive performance to eliminate Tunisian eighth seed Ons Jabeur 6-4, 6-3.
Halep, making her way back from a year disrupted by injury, was in fine form and will now be favourite to win her third title in Dubai.
The former world No 1 led for the entire first set, even as breaks were exchanged, and broke for a third time to take the lead. Jabeur wrestled momentum away from the Romanian at the start of the second set to lead 2-0 but Halep swiftly turned the match back in her favour after winning four straight games.
Halep maintained her advantage and closed out the victory on her second match point. The two-time Grand Slam champion will face Latvia's Jelena Ostapenko in the semi-finals.
Kudermetova battles into last four
Russia's Veronika Kudermetova continued her fine form in Dubai after beating qualifier Jil Teichmann 6-2, 5-7, 6-4 to reach the semi-finals.
Kudermetova, the world No 31, looked to be cruising when she broke twice to race through the first set and broke again to lead 2-1 in the second. However, Teichmann dug deep to turn the set around, winning three games in a row, and claimed the all-important break in the 12th game to level the match.
Kudermetova resumed control at the start of the deciding set with an immediate break, before Teichmann once again fought back to level at 2-2. The Swiss then faltered on serve to hand Kudermetova a 5-4 lead and the Russian closed out the win on her second match point.
Kudermetova will face the winner of the day's last match between Marketa Vondrousova and Dayana Yastremska.
Ostapenko wins epic to reach semi-finals
Jelena Ostapenko booked her place in the Dubai Duty Free Tennis Championships semi-finals after coming through an epic clash against Petra Kvitova 7-5, 5-7, 7-6.
Ostapenko twice fought back as Kvitova served for the match in the second and third sets and saved a match point in a marathon tiebreak before claiming a closely-fought victory after two hours and 39 minutes.
The Latvian world No 21 enjoyed a fast start to lead 4-1 but Kvitova took charge of the first set, winning four games in a row, and the Czech had the chance to serve out the set at 5-4. Ostapenko halted Kvitova's momentum to break back and level at 5-5 but it proved brief respite as the 2013 champion won the next two games to take the lead.
Kvitova increased her advantage by earning a break in the first game of the second set, but Ostapenko fought back right at the death, breaking the Czech when she was serving at 5-4 and winning three games in succession to take the match to a decider.
Both players exchanged early breaks in the third and most of the set stayed on serve, until Kvitova earned another break and another chance to serve for the match. Once again, Ostapenko came roaring back to level at 5-5 and after two services holds, a tiebreak settled this marathon clash.
Just like the match that preceded it, the tiebreak was a closely-contested, back-and-forth battle. Kvitova established a 4-2 lead, before Ostapenko came back at 5-5 and it was the Latvian who had the first two match points, at 6-5 and 7-6.
Ostapenko finally closed out the victory 11-9 with a stunning winner down the line.
The former French Open champion will take on either former world No 1 Simona Halep in the semi-finals.
The Dark Blue Winter Overcoat & Other Stories From the North
Edited and Introduced by Sjón and Ted Hodgkinson
Pushkin Press
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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The years Ramadan fell in May
Under-21 European Championship Final
Germany 1 Spain 0
Weiser (40')
The specs: 2019 Audi A7 Sportback
Price, base: Dh315,000
Engine: 3.0-litre V6
Transmission: Seven-speed automatic
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Fuel economy 5.9L / 100km
Global state-owned investor ranking by size
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How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
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Specs
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COMPANY PROFILE
● Company: Bidzi
● Started: 2024
● Founders: Akshay Dosaj and Asif Rashid
● Based: Dubai, UAE
● Industry: M&A
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Key facilities
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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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Kat Wightman's tips on how to create zones in large spaces
- Area carpets or rugs are the easiest way to segregate spaces while also unifying them.
- Lighting can help define areas. Try pendant lighting over dining tables, and side and floor lamps in living areas.
- Keep the colour palette the same in a room, but combine different tones and textures in different zone. A common accent colour dotted throughout the space brings it together.
- Don’t be afraid to use furniture to break up the space. For example, if you have a sofa placed in the middle of the room, a console unit behind it will give good punctuation.
- Use a considered collection of prints and artworks that work together to form a cohesive journey.
