Novak Djokovic and Rafael Nadal closed in on Friday on a blockbuster clash at the French Open as both reached the last 16, while Carlos Alcaraz prepared to face the only man to beat him on clay this year.
Reigning champion Djokovic and 13-time winner Nadal are on course to meet in the quarter-finals, with the Spaniard seeded outside the top four at Roland Garros for only the second time.
World number one Djokovic strolled to a 6-3, 6-3, 6-2 win over Slovenia's Aljaz Bedene and Nadal eased past Dutch 26th seed Botic van de Zandschulp 6-3, 6-2, 6-4.
“I'm always very motivated when I get on the court, with the desire to produce my best level each time. It's not always possible to do it, but today it was very good,” said Djokovic.
The 35-year-old Serb is aiming to become the oldest men's singles champion in Paris in the Open era as he chases a record-equalling 21st Grand Slam title.
Next up for Djokovic, who was also French Open champion in 2016, is a matchup with Argentina's Diego Schwartzman, the 15th seed.
Nadal, the 21-time major champion, improved his record at Roland Garros to 108-3 after seeing off 2021 US Open quarter-finalist van de Zandschulp.
He has now reached at least the fourth round in 17 of 18 visits to Roland Garros, with the exception of 2016 when he withdrew in the third round with a wrist injury.
“I think I played a good match against a good player. I'm very happy to win,” said Nadal.
The Spaniard had a break point for 5-0 in the third set, but van de Zandschulp refused to roll over, winning four of the next five games before Nadal put away his second match point, having saved a break point in between the two.
“You always feel a little bit the nerves to finish the match, so I'm happy to be through in straight sets,” said Nadal, who plays Canadian ninth seed Felix Auger-Aliassime for a place in the last eight.
“I think it was my best match of the tournament so far for two-and-a-half sets, so I'm very happy with that.”
After saving a match point in a thrilling five-setter against countryman Albert Ramos-Vinolas, Spanish teenage star Alcaraz goes up against Sebastian Korda, the American 27th seed who won their meeting in Monte Carlo last month.
“I believe in myself and of course I work hard every day,” said the 19-year-old Alcaraz.
“You have to have a good goal, good dreams. Of course trying to follow your dream. Work hard every day. I think that's the secret.
“I'm still young, but I would say pretty experienced player now. I feel comfortable playing on the big stadium, big matches, playing in a Grand Slam. As I said, physically, I'm strong. Mentally, I'm strong as well.”
Alexander Zverev, the third seed and 2021 semi-finalist, was also staring at defeat in the second round against Sebastian Baez, saving a match point on serve at 4-5 in the final set after fighting back from two sets down.
The German Olympic champion meets Brandon Nakashima of the US who is enjoying his best Grand Slam run on his Roland Garros main-draw debut.
It is the first time since Wimbledon in 2011 that all top 12 men's seeds have reached the third round at a major.
On the women's side, Amanda Anisimova, the 27th seed and a 2019 semi-finalist, advanced to the last 16 as injury-plagued Karolina Muchova retired down 6-7 (7/9), 6-2, 3-0 after falling and twisting her ankle midway through the second set.
Last year's US Open runner-up Leylah Fernandez beat Olympic champion Belinda Bencic of Switzerland 7-5, 3-6, 7-5, while Aliaksandra Sasnovich defeated three-time Grand Slam winner Angelique Kerber 6-4, 7-6 (7/5).
Coco Gauff, the youngest player left in the French Open, made the last 16 with a straight-sets win over Kaia Kanepi, the oldest woman in the tournament at 36.
Results:
Men's wheelchair 800m T34: 1. Walid Ktila (TUN) 1.44.79; 2. Mohammed Al Hammadi (UAE) 1.45.88; 3. Isaac Towers (GBR) 1.46.46.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
2025 Fifa Club World Cup groups
Group A: Palmeiras, Porto, Al Ahly, Inter Miami.
Group B: Paris Saint-Germain, Atletico Madrid, Botafogo, Seattle.
Group C: Bayern Munich, Auckland City, Boca Juniors, Benfica.
Group D: Flamengo, ES Tunis, Chelsea, Leon.
Group E: River Plate, Urawa, Monterrey, Inter Milan.
Group F: Fluminense, Borussia Dortmund, Ulsan, Mamelodi Sundowns.
Group G: Manchester City, Wydad, Al Ain, Juventus.
Group H: Real Madrid, Al Hilal, Pachuca, Salzburg.
Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin
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
Jawan
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Zayed Sustainability Prize
Cricket World Cup League 2
UAE squad
Rahul Chopra (captain), Aayan Afzal Khan, Ali Naseer, Aryansh Sharma, Basil Hameed, Dhruv Parashar, Junaid Siddique, Muhammad Farooq, Muhammad Jawadullah, Muhammad Waseem, Omid Rahman, Rahul Bhatia, Tanish Suri, Vishnu Sukumaran, Vriitya Aravind
Fixtures
Friday, November 1 – Oman v UAE
Sunday, November 3 – UAE v Netherlands
Thursday, November 7 – UAE v Oman
Saturday, November 9 – Netherlands v UAE
Sholto Byrnes on Myanmar politics
Financial considerations before buying a property
Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.
“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says.
Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.
Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier.
Brown/Black belt finals
3pm: 49kg female: Mayssa Bastos (BRA) v Thamires Aquino (BRA)
3.07pm: 56kg male: Hiago George (BRA) v Carlos Alberto da Silva (BRA)
3.14pm: 55kg female: Amal Amjahid (BEL) v Bianca Basilio (BRA)
3.21pm: 62kg male: Gabriel de Sousa (BRA) v Joao Miyao (BRA)
3.28pm: 62kg female: Beatriz Mesquita (BRA) v Ffion Davies (GBR)
3.35pm: 69kg male: Isaac Doederlein (BRA) v Paulo Miyao (BRA)
3.42pm: 70kg female: Thamara Silva (BRA) v Alessandra Moss (AUS)
3.49pm: 77kg male: Oliver Lovell (GBR) v Tommy Langarkar (NOR)
3.56pm: 85kg male: Faisal Al Ketbi (UAE) v Rudson Mateus Teles (BRA)
4.03pm: 90kg female: Claire-France Thevenon (FRA) v Gabreili Passanha (BRA)
4.10pm: 94kg male: Adam Wardzinski (POL) v Kaynan Duarte (BRA)
4.17pm: 110kg male: Yahia Mansoor Al Hammadi (UAE) v Joao Rocha (BRA
Fifa Club World Cup quarter-final
Kashima Antlers 3 (Nagaki 49’, Serginho 69’, Abe 84’)
Guadalajara 2 (Zaldivar 03’, Pulido 90')
Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
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