• 2005 (beat Mariano Puerta 6-7, 6-3, 6-1, 7-5): At just 19, Nadal became the youngest winner of a grand slam title since Michael Chang won at Roland Garros in 1989 at 17. He was the first man since Mats Wilander in 1982 to win the French Open on his debut. Puerta was to later fail a drugs test and handed an eight-year ban, eventually reduced to two years. Stephane Cardinale/ Getty Images
    2005 (beat Mariano Puerta 6-7, 6-3, 6-1, 7-5): At just 19, Nadal became the youngest winner of a grand slam title since Michael Chang won at Roland Garros in 1989 at 17. He was the first man since Mats Wilander in 1982 to win the French Open on his debut. Puerta was to later fail a drugs test and handed an eight-year ban, eventually reduced to two years. Stephane Cardinale/ Getty Images
  • 2006 (beat Roger Federer 1-6, 6-1, 6-4, 7-6): Nadal became the first man to beat Federer in a major final, ending the Swiss star's hopes of holding all four majors at the same time. It was Nadal's 60th win in a row on clay. Clive Brunskill / Getty Images
    2006 (beat Roger Federer 1-6, 6-1, 6-4, 7-6): Nadal became the first man to beat Federer in a major final, ending the Swiss star's hopes of holding all four majors at the same time. It was Nadal's 60th win in a row on clay. Clive Brunskill / Getty Images
  • 2007 (beat Roger Federer 6-3, 4-6, 6-3, 6-4): Nadal, 21, became the first man since Bjorn Borg in 1980 to win three successive titles at Roland Garros. He again also shattered Federer's hopes of becoming only the third man in history to hold all four majors. Clive Brunskill / Getty Images
    2007 (beat Roger Federer 6-3, 4-6, 6-3, 6-4): Nadal, 21, became the first man since Bjorn Borg in 1980 to win three successive titles at Roland Garros. He again also shattered Federer's hopes of becoming only the third man in history to hold all four majors. Clive Brunskill / Getty Images
  • 2008 (beat Roger Federer 6–1, 6–3, 6–0): Nadal condemned his great rival to his worst ever loss in a grand slam event. The Spaniard also won the title without losing a set, becoming the third man to do so in the Open era after Ilie Nastase and Borg. Julian Finney / Getty Images
    2008 (beat Roger Federer 6–1, 6–3, 6–0): Nadal condemned his great rival to his worst ever loss in a grand slam event. The Spaniard also won the title without losing a set, becoming the third man to do so in the Open era after Ilie Nastase and Borg. Julian Finney / Getty Images
  • 2010 (beat Robin Soderling 6–4, 6–2, 6–4): Nadal avenged his defeat to the Swede at Roland Garros 12 months earlier. Again, Nadal finished the tournament without having dropped a set. He also regained the world No 1 ranking for the first time since July 2009. Julian Finney / Getty Images
    2010 (beat Robin Soderling 6–4, 6–2, 6–4): Nadal avenged his defeat to the Swede at Roland Garros 12 months earlier. Again, Nadal finished the tournament without having dropped a set. He also regained the world No 1 ranking for the first time since July 2009. Julian Finney / Getty Images
  • 2011 (beat Roger Federer 7-5, 7-6, 5-7, 6-1): Nadal claimed his sixth French Open to equal the record of Borg, also taking his major total into double figures at 10. Federer had ended Novak Djokovic's 43-match undefeated run in the semi-finals. Jacques Demarthon / AFP
    2011 (beat Roger Federer 7-5, 7-6, 5-7, 6-1): Nadal claimed his sixth French Open to equal the record of Borg, also taking his major total into double figures at 10. Federer had ended Novak Djokovic's 43-match undefeated run in the semi-finals. Jacques Demarthon / AFP
  • 2012 (beat Novak Djokovic 6–4, 6–3, 2–6, 7–5): Nadal goes past Borg's record of six titles and ends Djokovic's bid to be the first man since Rod Laver in 1969 to hold all four majors. Rain meant that the final was completed on Monday which was tough on Djokovic who was a break up in the fourth set when the match was halted for the night. Clive Brunskill / Getty Images
    2012 (beat Novak Djokovic 6–4, 6–3, 2–6, 7–5): Nadal goes past Borg's record of six titles and ends Djokovic's bid to be the first man since Rod Laver in 1969 to hold all four majors. Rain meant that the final was completed on Monday which was tough on Djokovic who was a break up in the fourth set when the match was halted for the night. Clive Brunskill / Getty Images
  • 2013 (beat David Ferrer 6–3, 6–2, 6–3): Nadal comfortably beats his compatriot for an eighth French Open but the hard yards were achieved in the semi-finals when he defeated Djokovic 6–4, 3–6, 6–1, 6–7, 9–7 in a 4-hour 37-minute epic. Kenzo Tribouillard / AFP
    2013 (beat David Ferrer 6–3, 6–2, 6–3): Nadal comfortably beats his compatriot for an eighth French Open but the hard yards were achieved in the semi-finals when he defeated Djokovic 6–4, 3–6, 6–1, 6–7, 9–7 in a 4-hour 37-minute epic. Kenzo Tribouillard / AFP
  • 2014 (beat Novak Djokovic 3-6, 7-5, 6-2, 6-4): Title No 9 in his ninth final for Nadal and his 14th grand slam success on an afternoon where temperatures nudged 30 degrees. It was his 45th career clay-court title. Miguel Medina / AFP
    2014 (beat Novak Djokovic 3-6, 7-5, 6-2, 6-4): Title No 9 in his ninth final for Nadal and his 14th grand slam success on an afternoon where temperatures nudged 30 degrees. It was his 45th career clay-court title. Miguel Medina / AFP
  • 2017 (beat Stan Wawrinka 6-2, 6-3, 6-1): Nadal coasts to a record 10th French Open title, demolishing Wawrinka in a brutally one-sided final which also earns the Spaniard a 15th grand slam crown. Nadal, 31, becomes the first man in history to win the same major 10 times. It is his most one-sided final win since allowing Federer just four games in the 2008 final. Julian Finney / Getty Images
    2017 (beat Stan Wawrinka 6-2, 6-3, 6-1): Nadal coasts to a record 10th French Open title, demolishing Wawrinka in a brutally one-sided final which also earns the Spaniard a 15th grand slam crown. Nadal, 31, becomes the first man in history to win the same major 10 times. It is his most one-sided final win since allowing Federer just four games in the 2008 final. Julian Finney / Getty Images
  • 2018 (beat Dominic Thiem 6-4, 6-3, 6-2): Nadal moves to 17 grand slam titles with a straightforward victory over Austrian Thiem. Nadal endured a nervy conclusion to the final, however, when he needed treatment in the third set for a finger injury. Charles Platiau / Reuters
    2018 (beat Dominic Thiem 6-4, 6-3, 6-2): Nadal moves to 17 grand slam titles with a straightforward victory over Austrian Thiem. Nadal endured a nervy conclusion to the final, however, when he needed treatment in the third set for a finger injury. Charles Platiau / Reuters
  • 2019 (beat Dominic Thiem 6-3, 5-7, 6-1, 6-1): Nadal overcomes dropping the second set by racing to victory over Thiem for the second successive year. The 33-year-old, seemingly angered by losing a set in the final for the first time since 2014, crushes the Austrian in the third and fourth sets to make it 12 titles and take his win-loss record at Roland Garros to a staggering 93-2. Christophe Ena / AP Photo
    2019 (beat Dominic Thiem 6-3, 5-7, 6-1, 6-1): Nadal overcomes dropping the second set by racing to victory over Thiem for the second successive year. The 33-year-old, seemingly angered by losing a set in the final for the first time since 2014, crushes the Austrian in the third and fourth sets to make it 12 titles and take his win-loss record at Roland Garros to a staggering 93-2. Christophe Ena / AP Photo
  • 2020 (beat Djokovic 6-0, 6-2, 7-5): One of the most dominant displays of Nadal's spellbinding career as he takes Djokovic apart in straight sets. Served it out to love with an ace. 13 French Open titles. 100-2 at Roland Garros. Astonishing. Reuters
    2020 (beat Djokovic 6-0, 6-2, 7-5): One of the most dominant displays of Nadal's spellbinding career as he takes Djokovic apart in straight sets. Served it out to love with an ace. 13 French Open titles. 100-2 at Roland Garros. Astonishing. Reuters
  • 2022 (beat Casper Ruud 6-3, 6-3, 6-0): Another stunning display from the Spaniard against the Norwegian eighth seed appearing in his first Grand Slam final. All the more incredible as Nadal had been struggling for months with injuries. Now 112-3 at Roland Garros. Getty
    2022 (beat Casper Ruud 6-3, 6-3, 6-0): Another stunning display from the Spaniard against the Norwegian eighth seed appearing in his first Grand Slam final. All the more incredible as Nadal had been struggling for months with injuries. Now 112-3 at Roland Garros. Getty

Rafa Nadal bidding to become French Open's oldest champion - in pictures


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Rafael Nadal will become the oldest man to win the French Open title on Sunday if he defeats Casper Ruud, the Norwegian whose clay court talents he has personally helped foster.

Nadal will be playing in his 14th Roland Garros final and 30th overall at the Grand Slams.

Victory will deliver a record-extending 22nd major and 14th French Open, 17 years after his title-winning debut in Paris as a 19-year-old.

The 36-year-old Nadal is, however, as surprised as anyone to have got this far.

A chronic left foot injury which has plagued him throughout his career flared up again in Rome last month, putting a serious question mark over him even making it to the French capital.

"Without a doubt, I'd prefer to lose the final and have a new foot," admitted Nadal, who has not hidden the brutal reality that every match he plays at Roland Garros may be his last.

Nadal's record at the French Open now stands at 111 wins and just three losses.

All his French Open triumphs can be seen in the picture gallery above. To see the next image, just swipe.

FIXTURES

Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan

The top two teams qualify for the World Cup

Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.

Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff

'Cheb%20Khaled'
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Racecard
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RESULTS

6.30pm Handicap (TB) $68,000 (Dirt) 1,200m

Winner Canvassed, Par Dobbs (jockey), Doug Watson (trainer)

7.05pm Meydan Cup – Listed Handicap (TB) $88,000 (Turf) 2,810m

Winner Dubai Future, Frankie Dettori, Saeed bin Suroor

7.40pm UAE 2000 Guineas – Group 3 (TB) $125,000 (D) 1,600m

Winner Mouheeb, Ryan Curatolo, Nicholas Bachalard

8.15pm Firebreak Stakes – Group 3 (TB) $130,000 (D) 1,600m

Winner Secret Ambition, Tadhg O’Shea, Satish Seemar

9.50pm Meydan Classic – Conditions (TB) $$50,000 (T) 1,400m

Winner Topper Bill, Richard Mullen, Satish Seemar

9.25pm Dubai Sprint – Listed Handicap (TB) $88,000 (T) 1,200m

Winner Man Of Promise, William Buick, Charlie Appleby

UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
Results

United States beat UAE by three wickets

United States beat Scotland by 35 runs

UAE v Scotland – no result

United States beat UAE by 98 runs

Scotland beat United States by four wickets

Fixtures

Sunday, 10am, ICC Academy, Dubai - UAE v Scotland

Admission is free

Past winners of the Abu Dhabi Grand Prix

2016 Lewis Hamilton (Mercedes-GP)

2015 Nico Rosberg (Mercedes-GP)

2014 Lewis Hamilton (Mercedes-GP)

2013 Sebastian Vettel (Red Bull Racing)

2012 Kimi Raikkonen (Lotus)

2011 Lewis Hamilton (McLaren)

2010 Sebastian Vettel (Red Bull Racing)

2009 Sebastian Vettel (Red Bull Racing)

 

MATCH INFO

Europa League final

Marseille 0

Atletico Madrid 3
Greizmann (21', 49'), Gabi (89')

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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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Managing the separation process

  • Choose your nursery carefully in the first place
  • Relax – and hopefully your child will follow suit
  • Inform the staff in advance of your child’s likes and dislikes.
  • If you need some extra time to talk to the teachers, make an appointment a few days in advance, rather than attempting to chat on your child’s first day
  • The longer you stay, the more upset your child will become. As difficult as it is, walk away. Say a proper goodbye and reassure your child that you will be back
  • Be patient. Your child might love it one day and hate it the next
  • Stick at it. Don’t give up after the first day or week. It takes time for children to settle into a new routine.And, finally, don’t feel guilty.  
The specs

Engine: 6.2-litre supercharged V8

Power: 712hp at 6,100rpm

Torque: 881Nm at 4,800rpm

Transmission: 8-speed auto

Fuel consumption: 19.6 l/100km

Price: Dh380,000

On sale: now 

UAE currency: the story behind the money in your pockets
Updated: June 05, 2022, 11:57 AM