Wimbledon has barred Russian and Belarusian players from the 2022 tournament in response to the invasion of Ukraine. Reuters
Wimbledon has barred Russian and Belarusian players from the 2022 tournament in response to the invasion of Ukraine. Reuters
Wimbledon has barred Russian and Belarusian players from the 2022 tournament in response to the invasion of Ukraine. Reuters
Wimbledon has barred Russian and Belarusian players from the 2022 tournament in response to the invasion of Ukraine. Reuters

Wimbledon loses ranking points over ban on Russian players


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The world’s most prestigious tennis tournament was on Friday set on a collision course with the sport's global governing bodies after Wimbledon had its ranking points stripped by the ATP and WTA Tours over excluding players from Russia and Belarus.

Tennis governing bodies have banned Russia and Belarus from international team competitions following Moscow's invasion of Ukraine, but allowed players from the two countries to continue competing as neutrals.

“The ability for players of any nationality to enter tournaments based on merit, and without discrimination, is fundamental to our Tour,” ATP said in a statement.

“The decision by Wimbledon to ban Russian and Belarusian players from competing in the UK this summer undermines this principle and the integrity of the ATP Ranking system. It is also inconsistent with our Rankings agreement.”

“Absent a change in circumstances, it is with great regret and reluctance that we see no option but to remove ATP Ranking points from Wimbledon for 2022.”

Wimbledon organisers have expressed “deep disappointment” after this summer’s championships were stripped of their ranking points.

The organisers also stressed they stood by the call, made in the wake of the invasion of Ukraine, to impose the ban for SW19 this year, calling it “the only viable decision”.

The move by the All England Lawn Tennis Club (AELTC) is the first in which players have been banned on the basis of nationality since the immediate post-Second World War era when German and Japanese players were excluded.

Britain's Lawn Tennis Association (LTA) also reciprocated the Wimbledon ban by excluding players from the two countries from its tune-up tour events.

However, the WTA said its tournaments at Nottingham, Birmingham, and Eastbourne would go ahead with ranking points on offer as "alternative and comparable playing and ranking point opportunities exist in the same weeks".

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: May 20, 2022, 11:47 PM