Ons Jabeur celebrates new world ranking high with easy win in first round of Wimbledon

Ons Jabeur continued her red-hot form this season with a straight-sets victory over Mirjam Bjorklund in the first round of Wimbledon on Monday.

The Tunisian third seed swept past her Swedish opponent in just 53 minutes clinching a 6-1, 6-3 victory on Court One at the All England Club.

Jabeur, a quarter-finalist last year, served strongly and dominated from the baseline against the 125th-ranked qualifier who was making her debut at the grass-court Grand Slam.

The Tunisian broke Bjorklund's serve three times to take the opening set and a single break was enough in the second for Jabeur to seal victory.

Jabeur converted her first match point when Bjorklund sent a backhand long and the Tunisian will next meet Canadian Rebecca Marino or qualifier Katarzyna Kawa of Poland for a place in the third round.

"It is a great start for me and I want to go as far as I can in this tournament," Jabeur said.

"Today I achieved my highest ranking. It is really amazing to be here, back in Wimbledon on one of the surfaces I really like.

"One of the reasons I love to play here is the crowd. No matter what the ranking is they always support me."

There is no stopping the rise of Jabeur at the moment with the 27-year-old now up to a career-best No 2 in the world behind the only player showing even more impressive form than her – the Polish win machine Iga Swiatek.

Jabeur became the first African and first Arab player to win a WTA 1000 event at the Madrid Open in May and then clinched victory at the Berlin Open – her first title on grass – earlier this month

Before her match on Monday, Jabeur revealed how playing doubles with 23-time Grand Slam winner Serena Williams had given her "added confidence" going into Wimbledon.

The pair teamed up at Eastbourne last week, winning through two rounds before being forced to drop out at the semi-final stage when Jabeur picked up a knee injury.

But the 40-year-old American and 27-year-old Tunisian struck an instant rapport, with Williams describing their partnership team name as "Onserena" after victory in the quarter-finals.

"If she sees me as a great player and looks at me in that way then I can see myself that way, too," Jabeur wrote in a column for BBC Sport.

"I always had the dream of practising or playing against Serena but I never imagined the fact I could play doubles with her and be on the same side of the court.

"I could not imagine being able to see first-hand how a legend – one of the GOATs – reacts on court and talks to herself.

"She kept pushing me forward too. If I chose to serve to a spot she would say 'great choice'. She confirmed my choice of serve and gave me that confidence to serve better.

"The whole experience means I feel like I am the luckiest player in the world."

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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“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

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