• Spaniard Rafael Nadal celebrates after beating Casper Ruud of Norway to win the French Open for a 14th time at Roland Garros in Paris on June 5, 2022. EPA
    Spaniard Rafael Nadal celebrates after beating Casper Ruud of Norway to win the French Open for a 14th time at Roland Garros in Paris on June 5, 2022. EPA
  • Rafael Nadal celebrates with the trophy. Getty
    Rafael Nadal celebrates with the trophy. Getty
  • Rafael Nadal celebrates after winning the French Open. AFP
    Rafael Nadal celebrates after winning the French Open. AFP
  • Rafael Nadal hugs Norway's Casper Ruud after winning the men's singles final. Reuters
    Rafael Nadal hugs Norway's Casper Ruud after winning the men's singles final. Reuters
  • Nadal celebrates with the French Open trophy. Getty
    Nadal celebrates with the French Open trophy. Getty
  • Nadal returns to Casper Ruud. AFP
    Nadal returns to Casper Ruud. AFP
  • Spectators show their support for Norway's Casper Ruud. AFP
    Spectators show their support for Norway's Casper Ruud. AFP
  • Spain's Rafael Nadal clenches his fist after winning a point. AP
    Spain's Rafael Nadal clenches his fist after winning a point. AP
  • Casper Ruud in action during the final. EPA
    Casper Ruud in action during the final. EPA

Rafael Nadal claims 14th French Open title with ruthless victory at Roland Garros


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Rafael Nadal reclaimed his crown as the king of clay with a dominant victory over Casper Ruud to claim an incredible 14th French Open.

Nadal is two days past his 36th birthday and suffering with a chronic foot problem which has prompted rumours of retirement, but he was way too strong for first-time finalist Ruud and destroyed the Norwegian eighth seed 6-3, 6-3, 6-0.

It was Nadal's 22nd Grand Slam victory to take him two ahead of great rivals Novak Djokovic and Roger Federer, and he was full of emotion on court after the victory, offering no indication it was time to quit.

"I don't know what can happen in the future, but I'm going to keep fighting to try to keep going," said the Spaniard.

"For me, it's incredible to play here. It's an incredible feeling.

"First of all, Casper, it's a real pleasure to play with you a final here in Roland Garros. You are great. I want to congratulate you for an amazing career you are having.

"Especially these two weeks, I think it is a very important step forward. I am very, very happy for you and your family and your team. I wish you all the very best for the future.

"I have to follow with my team, my family, everybody. It is completely amazing, the things that are happening this year.

"I can thank you very, very much for all the things you are doing with me and did over all of the years. Without you none of this would be possible."

Nadal passed fellow Spaniard Andres Gimeno as the oldest Roland Garros men's champion, again proving that even at less than 100 per cent he is still a mountain too steep to conquer on the red clay of Roland Garros.

"I want to continue saying thank you to everybody who make possible this event," he added.

"For me and I think for a lot of people who love the history of this sport it is the best tournament of the world so thank you everybody who make possible this great event. You make me feel like home.

"For me personally, it is very difficult to describe the feelings that I have. It's something that I never believed; I would be here at 36, being competitive again, playing in the most important court of my career one more time in a final.

"It means everything to me. It means a lot of energy to try to keep going."

Nadal and Ruud had never played a competitive match before Sunday, but the duo have hit together plenty of times at the Spaniard's academy in Mallorca and the Norwegian said he has never won a practice set against his idol.

Ruud has led the men's Tour since the start of the 2020 season in clay court wins, finals and titles and was the first man from his country to make a Grand Slam singles final, but he did not have enough in his armoury to mount a challenge.

Sunday's victory came 17 years to the day since Nadal won on his Roland Garros debut in 2005, and he now boasts a record of 112 wins at the clay court major, against only three defeats.

Beaten finalist Ruud told the victor: "We all know what a champion you are. Today I got to feel how it is to play against you in a final - it's not easy, I am not the first victim, I know there have been many before."

Focus will now turn to whether Nadal is fit enough to play at Wimbledon, where he would arrive still on course for a calendar Grand Slam for the first time in his career.

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UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

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'Unrivaled: Why America Will Remain the World’s Sole Superpower'
Michael Beckley, Cornell Press

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Oscars in the UAE

The 90th Academy Awards will be aired in the UAE from 3.30am on Monday, March 5 on OSN, with the ceremony starting at 5am

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UAE currency: the story behind the money in your pockets
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

Correspondents

By Tim Murphy

(Grove Press)

Tank warfare

Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks. 

“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.

“We are developing next generation capabilities to compete with and deter adversaries to prevent opportunism or miscalculation, and, if necessary, defeat any foe decisively.”

Updated: June 05, 2022, 4:50 PM