Serena Williams returns at Wimbledon as Rafael Nadal eyes next leg of Grand Slam

Two of tennis' biggest stars are in Wimbledon action on Tuesday as Serena Williams returns to singles tennis after a year away as Rafael Nadal begins his quest to win the third leg of a potential calendar Grand Slam.

Women's top seed Iga Swiatek, who has won her past six tournaments, will kick off proceedings on Centre Court at 12.30pm (GMT) against Croatian qualifier Jana Fett.

But all eyes will be on seven-time champion Williams, who faces unseeded Harmony Tan of France in her first singles match since an injury forced her to pull out of her first-round match last year.

Williams, 40, won the last of her Wimbledon singles titles six years ago but reached the final in 2018 and 2019.

The American, who was given a wildcard for this year's tournament, is chasing a 24th Grand Slam singles title that would see her tie Margaret Court's all-time record.

Williams said thoughts of retirement had not been on her agenda during her year-long absence.

"I didn't retire. I just needed to heal physically, mentally. I had no plans. I just didn't know when I would come back. I didn't know how I would come back," she told reporters Saturday.

She warmed up for the Championships by teaming up with Ons Jabeur in the doubles at Eastbourne last week and Wimbledon is widely considered her best chance of winning an elusive 24th Grand Slam.

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 after winning the French Open. AFP
Rafael Nadal hugs Norway's Casper Ruud after winning the men's singles final. Reuters
Nadal celebrates with the French Open trophy. Getty
Nadal returns to 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
Casper Ruud in action during the final. EPA

Nadal is halfway to winning all four majors in 2022 after winning the Australian Open in January and a 14th French Open title earlier this month.

No man has achieved the feat since Ron Laver in 1969, with Novak Djokovic falling just short last year when he lost the US Open final to Daniil Medvedev.

Nadal's win at Roland Garros earlier this month took him to 22 Grand Slam singles titles - two clear of his great rivals Djokovic and Roger Federer.

Nadal won the most recent of his two Wimbledon titles in 2010, having captured his first with an epic triumph over Federer two years earlier.

There was a question mark over his durability for the two weeks at Wimbledon having played the entire French Open with his troublesome left foot anaesthetised.

The Spaniard, 36, has since undergone a course of radiofrequency stimulation, a treatment aimed at reducing nerve pain in his foot.

"I can walk normal most of the days, almost every single day," said Nadal, who faces Argentina's Francisco Cerundolo in his opening match.

"When I wake up, I don't have this pain that I was having for the last year and a half."

Swiatek's last match was a comprehensive victory against Coco Gauff in the French Open final - her 35th consecutive win.

Wimbledon will test the Polish top seed's ability to keep the run going. Reaching the fourth round last year was her best performance, even though she was junior champion in 2018.

"Grass is always tricky," said the 21-year-old. "I actually like the part that I have no expectations there. It's something kind of refreshing."

Poland's Iga Swiatek during the trophy ceremony after beating Coco Gauff for the French Open in Paris on June 4, 2022. AFP
Iga Swiatek of Poland celebrates with the trophy. Getty
Coco Gauff reacts during the trophy ceremony. AFP
Iga Swiatek of Poland after beating Coco Gauff to win the French Open at Roland Garros in Paris on June 4, 2022. EPA
Iga Swiatek embraces Coco Gauff at the end of the match. Getty
Coco Gauff plays a forehand against Iga Swiatek. Getty
Coco Gauff found it tough going. Getty
Coco Gauff plays a shot against Poland's Iga Swiatek. AP
Poland's Iga Swiatek reacts during the women's singles final at the French Open. Reuters

yallacompare profile

Date of launch: 2014

Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer

Based: Media City, Dubai

Sector: Financial services

Size: 120 employees

Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)

Last-16 Europa League fixtures

Wednesday (Kick-offs UAE)

FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm

Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm

Inter Milan v Getafe (one leg only) 11pm

Manchester United (5) v LASK (0) 11pm

Thursday

Bayer Leverkusen (3) v Rangers (1) 8.55pm

Sevilla v Roma (one leg only) 8.55pm

FC Basel (3) v Eintracht Frankfurt (0) 11pm

Wolves (1) Olympiakos (1) 11pm

The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

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