Stefanos Tsitsipas is expected to be one of the leading contenders at this month's French Open but the Greek believes Novak Djokovic and Carlos Alcaraz are the favourites for the title.
Tsitsipas, the world No 4, has enjoyed a fine claycourt campaign so far this season, winning the Monte Carlo Masters and reaching the Italian Open final last time out. He also came mighty close to winning his first Grand Slam title at the French Open last year when he led Djokovic by two sets to love before the world No 1 fought back to take the trophy in an epic match.
With 13-time champion Rafael Nadal nursing a chronic foot injury, claycourt specialist Dominic Thiem struggling with his comeback from injury and world No 2 Daniil Medvedev only just back from a hernia operation, Tsitsipas will rightly be regarded as one of the favourites.
His biggest rivals, apart from Nadal, will be Djokovic, hunting a record-equalling 21st Grand Slam to match Nadal, and Alcaraz, who cruised to victory in Rio de Janeiro, Miami, Barcelona and Madrid in a meteoric 2022 rise for the 19-year-old Spaniard.
"Right now, Carlos Alcaraz or Novak Djokovic," Tsitsipas, 23, said of the favourites at Roland Garros. "They both play great, great tennis. I would put them as favourites."
Both have beaten Tsitsipas this year and Djokovic, who eased past him in the final in Rome last week in straight sets, also came from two sets down last year to overpower the Greek in a thrilling French Open final.
"There are things that didn't work for me after two-sets-to-love up in Roland Garros," Tsitsipas said. "I guess I was always pretty stubborn, didn't want to change because so far it was working for me, the thing that led me to being two sets to love up."
It is exactly that mental aspect that Tsitsipas will need to harden if he is to conquer the Grand Slams. Apart from last year's maiden Grand Slam final, the Greek has also made three semi-finals at the Australian Open.
While he will have many more opportunities, Tsitsipas also knows that he will need to up his game to stop a new generation led by Alcaraz from jumping the queue.
"Right now, I need to improve a few things in my game. I don't know if I'm going to get there but I hope I do with my hard work by the time Roland Garros begins," he said.
"I would love myself to get around with these players and be there with them. But I will really need to put a bit more attention to detail in the next couple of weeks."
Info
What: 11th edition of the Mubadala World Tennis Championship
When: December 27-29, 2018
Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams
Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823
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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
