• US player Serena Williams reacts after a point against Montenegro's Danka Kovinic during their 2022 US Open Tennis tournament women's singles first round match at the USTA Billie Jean King National Tennis Center in New York, on August 29, 2022. - Serena Williams was set to take center stage as the US Open got under way on August 29, 2022 with the 23-time Grand Slam winner preparing to bid an emotional farewell to tennis. (Photo by COREY SIPKIN / AFP)
    US player Serena Williams reacts after a point against Montenegro's Danka Kovinic during their 2022 US Open Tennis tournament women's singles first round match at the USTA Billie Jean King National Tennis Center in New York, on August 29, 2022. - Serena Williams was set to take center stage as the US Open got under way on August 29, 2022 with the 23-time Grand Slam winner preparing to bid an emotional farewell to tennis. (Photo by COREY SIPKIN / AFP)
  • Serena Williams hits to Danka Kovinic on day one of the 2022 US Open. Reuters
    Serena Williams hits to Danka Kovinic on day one of the 2022 US Open. Reuters
  • Serena Williams is greeted by her daughter Alexis Olympia Ohanian Jr following her victory against Danka Kovinic. AFP
    Serena Williams is greeted by her daughter Alexis Olympia Ohanian Jr following her victory against Danka Kovinic. AFP
  • Serena Williams poses for a photo with family and friends following her victory against Danka Kovinic at the US Open. Getty Images
    Serena Williams poses for a photo with family and friends following her victory against Danka Kovinic at the US Open. Getty Images
  • Serena Williams is greeted by her husband Alexis Ohanian. AFP
    Serena Williams is greeted by her husband Alexis Ohanian. AFP
  • Serena Williams speaks with Gayle King during a ceremony honoring her career after her match against Danka Kovinic on day one of the 2022 US Open. Reuters
    Serena Williams speaks with Gayle King during a ceremony honoring her career after her match against Danka Kovinic on day one of the 2022 US Open. Reuters
  • Anna Wintour watches a tribute to Serena Williams after she defeated Danka Kovinic during their first round match. EPA
    Anna Wintour watches a tribute to Serena Williams after she defeated Danka Kovinic during their first round match. EPA
  • Actor Hugh Jackman was part of the more than 23,000 fans on Arthur Ashe Court to watch Serena Williams at the US Open. EPA
    Actor Hugh Jackman was part of the more than 23,000 fans on Arthur Ashe Court to watch Serena Williams at the US Open. EPA
  • Singer Gladys Knight watches a tribute to Serena Williams. EPA
    Singer Gladys Knight watches a tribute to Serena Williams. EPA
  • Serena Williams of the United States celebrates against Danka Kovinic of Montenegro. AFP
    Serena Williams of the United States celebrates against Danka Kovinic of Montenegro. AFP
  • Actress Queen Latifah watches from the stands during the match between Serena Williams and Danka Kovinic. Reuters
    Actress Queen Latifah watches from the stands during the match between Serena Williams and Danka Kovinic. Reuters
  • Serena Williams signs autographs. AFP
    Serena Williams signs autographs. AFP
  • Serena Williams of the United States signs autographs. AFP
    Serena Williams of the United States signs autographs. AFP
  • Serena Williams returns a shot Danka Kovinic at USTA Billie Jean King National Tennis Center on August 29, 2022 in the Flushing neighborhood of the Queens borough of New York City. AFP
    Serena Williams returns a shot Danka Kovinic at USTA Billie Jean King National Tennis Center on August 29, 2022 in the Flushing neighborhood of the Queens borough of New York City. AFP
  • Serena Williams of the United States celebrates against Danka Kovinic of Montenegro. AFP
    Serena Williams of the United States celebrates against Danka Kovinic of Montenegro. AFP
  • Model Bella Hadid poses for a selfie with a fan during a changeover in the match between Serena Williams and Danka Kovinic. Reuters
    Model Bella Hadid poses for a selfie with a fan during a changeover in the match between Serena Williams and Danka Kovinic. Reuters
  • Designer Vera Wang, left, watches from the stands. Reuters
    Designer Vera Wang, left, watches from the stands. Reuters
  • Serena Williams waves to the crowd after her match against Danka Kovinic. Reuters
    Serena Williams waves to the crowd after her match against Danka Kovinic. Reuters
  • Actreess Rebel Wilson kisses girlfriend Ramona Agruma while sitting in a box with Lindsey Vonn and boyfriend Diego Osorio. Reuters
    Actreess Rebel Wilson kisses girlfriend Ramona Agruma while sitting in a box with Lindsey Vonn and boyfriend Diego Osorio. Reuters
  • A fan reacts after Serena Williams wins her first round match against Montenegro's Danka Kovinic. Reuters
    A fan reacts after Serena Williams wins her first round match against Montenegro's Danka Kovinic. Reuters
  • Billie Jean King speaks after Serena Williams of the United States beat Danka Kovinic of Montenegro at the US Open. Getty Images
    Billie Jean King speaks after Serena Williams of the United States beat Danka Kovinic of Montenegro at the US Open. Getty Images
  • Serena Williams shakes hands with Danka Kovinic after their first-round match. Reuters
    Serena Williams shakes hands with Danka Kovinic after their first-round match. Reuters
  • Serena Williams reaches for a forehand. Reuters
    Serena Williams reaches for a forehand. Reuters
  • Serena Williams greets former US tennis player Billie Jean King during a tribute after Williams' match against Montenegro's Danka Kovinic during their 2022 US Open. AFP
    Serena Williams greets former US tennis player Billie Jean King during a tribute after Williams' match against Montenegro's Danka Kovinic during their 2022 US Open. AFP
  • US player Serena Williams reacts during a tribute in her honor after defeating Montenegro's Danka Kovinic. AFP
    US player Serena Williams reacts during a tribute in her honor after defeating Montenegro's Danka Kovinic. AFP
  • Serena Williams shoes bearing her initials. Reuters
    Serena Williams shoes bearing her initials. Reuters
  • Serena Williams in action during her first round match against Montenegro's Danka Kovinic. Reuters
    Serena Williams in action during her first round match against Montenegro's Danka Kovinic. Reuters
  • Serena Williams plays a shot. Reuters
    Serena Williams plays a shot. Reuters
  • Serena Williams of the USA after beating Danka Kovinic of Montenegro. Reuters
    Serena Williams of the USA after beating Danka Kovinic of Montenegro. Reuters

Serena Williams 'pumped' as she kicks off farewell tour with US Open win over Kovinic


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Serena Williams advanced to the second round of the US Open on an emotional night in New York in what is almost certain to be the 23-time Grand Slam title winner's final tournament.

To the delight of more than 23,000 fans on Arthur Ashe Stadium Court, Williams, 40, swept Montenegrin challenger Danka Kovinic 6-3, 6-3 as the final major of the year got underway at Flushing Meadows.

"I feel so comfortable on this court and in front of everyone here," a jubilant Williams said after her victory.

"The crowd was crazy — they really helped pull me through. I was really pumped."

The former world No 1 had won just one match on tour all year before Monday and seen her ranking slip to 605.

That kind of form prompted Williams to reveal that she was on the brink of retirement from the sport in which she played her first match as a professional in 1995.

"It was such a hard decision," said Williams on her decision to announce earlier this month that "the countdown has begun" on her retirement and that she "was evolving away from tennis".

"I think when you are passionate about something it is always hard to walk away," she said.

"I have been trying to decide what to do. I love this game.

She added: "I think now's the time. I have a family and there's other chapters in life. I call it evolution."

"It's like Serena 2.0. I will still be crazy, I'll still be intense. I'll still be around. But I look forward to waking up and not having to run onto a tennis court."

Serena Williams arrives to play Danka Kovinic. AP Photo
Serena Williams arrives to play Danka Kovinic. AP Photo

On Monday, Williams, who arrived on court in a diamond-encrusted black dress and jacket which sparkled under the lights, overcame a nervy first game for a hold of serve.

The American star brought the crowd to their feet with a break for 2-0, chasing down a net cord to hit a winner.

Kovinic, the world No 80, has enjoyed a solid year at the Slams, reaching the third round of the Australian and French Opens.

The 27-year-old hit back with a break of her own and edged ahead for 3-2.

However, Williams buried the error count — she served up six double faults in the opener — levelled and then raced away with the next three games to take the first set.

Another break for 3-2 arrived in the second set on the back of crunching drives from the back of the court.

A love service game gave the American a 5-3 lead and a final break of the night gave her victory.

She celebrated with a little jig on the baseline and a broad smile, much to the delight of a crowd which included the likes of tennis legend Martina Navratilova, ex-world heavyweight champion Mike Tyson and former US president Bill Clinton.

The crowd held up cards to spell out "Serena, we love you".

Next up for Williams is second round clash against Anett Kontaveit of Estonia on Wednesday.

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

If you go

The flights

There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.

The trip

Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.

The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.

 

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Results
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How to register as a donor

1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register. 

4) The campaign uses the hashtag  #donate_hope

The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

Russia's Muslim Heartlands

Dominic Rubin, Oxford

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Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

The Facility’s Versatility

Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
 
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
 
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
 
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
 
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
 
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket

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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The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Cologne v Hoffenheim (11.30pm)

Saturday

Hertha Berlin v RB Leipzig (6.30pm)

Schalke v Fortuna Dusseldof (6.30pm)

Mainz v Union Berlin (6.30pm)

Paderborn v Augsburg (6.30pm)

Bayern Munich v Borussia Dortmund (9.30pm)

Sunday

Borussia Monchengladbach v Werder Bremen (4.30pm)

Wolfsburg v Bayer Leverkusen (6.30pm)

SC Freiburg v Eintracht Frankfurt (9on)

Gertrude Bell's life in focus

A feature film

At one point, two feature films were in the works, but only German director Werner Herzog’s project starring Nicole Kidman would be made. While there were high hopes he would do a worthy job of directing the biopic, when Queen of the Desert arrived in 2015 it was a disappointment. Critics panned the film, in which Herzog largely glossed over Bell’s political work in favour of her ill-fated romances.

A documentary

A project that did do justice to Bell arrived the next year: Sabine Krayenbuhl and Zeva Oelbaum’s Letters from Baghdad: The Extraordinary Life and Times of Gertrude Bell. Drawing on more than 1,000 pieces of archival footage, 1,700 documents and 1,600 letters, the filmmakers painstakingly pieced together a compelling narrative that managed to convey both the depth of Bell’s experience and her tortured love life.

Books, letters and archives

Two biographies have been written about Bell, and both are worth reading: Georgina Howell’s 2006 book Queen of the Desert and Janet Wallach’s 1996 effort Desert Queen. Bell published several books documenting her travels and there are also several volumes of her letters, although they are hard to find in print. Original documents are housed at the Gertrude Bell Archive at the University of Newcastle, which has an online catalogue.
 

The specs: 2019 Infiniti QX50

Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)

Updated: August 30, 2022, 4:13 AM