• Carlos Alcaraz reacts after defeating Jannik Sinner in the US Open quarterfinals at the USTA National Tennis Center in Flushing Meadows, New York, USA on September 7 2022. EPA
    Carlos Alcaraz reacts after defeating Jannik Sinner in the US Open quarterfinals at the USTA National Tennis Center in Flushing Meadows, New York, USA on September 7 2022. EPA
  • Carlos Alcaraz celebrates his win over Jannik Sinner at the US Open. Getty
    Carlos Alcaraz celebrates his win over Jannik Sinner at the US Open. Getty
  • Carlos Alcaraz shakes hands with Jannik Sinner at the end of their US Open quarterfinal match. AP
    Carlos Alcaraz shakes hands with Jannik Sinner at the end of their US Open quarterfinal match. AP
  • Carlos Alcaraz and Jannik Sinner shake hands at the end of their US Open quarterfinal. EPA
    Carlos Alcaraz and Jannik Sinner shake hands at the end of their US Open quarterfinal. EPA
  • Carlos Alcaraz lies on the court after beating Jannik Sinner at the US Open. AFP
    Carlos Alcaraz lies on the court after beating Jannik Sinner at the US Open. AFP
  • The match clock shows 5:15 to mark the second longest match, and latest ever finish, in US Open history. AFP
    The match clock shows 5:15 to mark the second longest match, and latest ever finish, in US Open history. AFP
  • Carlos Alcaraz hits a backhand to Jannik Sinner during their quarterfinal match at the US Open. EPA
    Carlos Alcaraz hits a backhand to Jannik Sinner during their quarterfinal match at the US Open. EPA
  • Jannik Sinner celebrates a point against Carlos Alcaraz during their US Open quarterfinal match. Getty
    Jannik Sinner celebrates a point against Carlos Alcaraz during their US Open quarterfinal match. Getty
  • Jannik Sinner returns to Carlos Alcaraz during their US Open quarterfinal match. Getty
    Jannik Sinner returns to Carlos Alcaraz during their US Open quarterfinal match. Getty
  • Carlos Alcaraz returns to Jannik Sinner during their US Open quarterfinal match. Getty
    Carlos Alcaraz returns to Jannik Sinner during their US Open quarterfinal match. Getty
  • Carlos Alcaraz plays a slice backhand to Jannik Sinner during their US Open quarterfinal match. Getty
    Carlos Alcaraz plays a slice backhand to Jannik Sinner during their US Open quarterfinal match. Getty
  • Carlos Alcaraz celebrates after winning the fourth set against Jannik Sinner. EPA
    Carlos Alcaraz celebrates after winning the fourth set against Jannik Sinner. EPA
  • Carlos Alcaraz celebrates winning the fourth set against Jannik Sinner. EPA
    Carlos Alcaraz celebrates winning the fourth set against Jannik Sinner. EPA
  • Jannik Sinner celebrates winning a point against Carlos Alcaraz. USA Today
    Jannik Sinner celebrates winning a point against Carlos Alcaraz. USA Today

Carlos Alcaraz defeats Jannik Sinner in 'unbelievable match' to reach US Open semi-finals


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Carlos Alcaraz kept alive his bid for a first Grand Slam title after coming through a remarkable US Open quarter-final against fellow rising star Jannik Sinner on Wednesday night.

Alcaraz, seeded third and one of the pre-tournament favourites in New York, demonstrated precisely why he is regarded as the future of men's tennis with a 6-3, 6-7, 6-7, 7-5, 6-3 victory over Italian 11th seed Sinner.

It earned the 19-year-old Spaniard a measure of revenge after losing to Sinner, 21, in their previous two encounters this year, but he was on the brink of a third successive defeat and needed to save match point in the fourth set.

After another enthralling encounter between these two talented youngsters, an exciting on-court rivalry is developing, which suggests men's tennis should be in safe hands in the post-Big Three era when Novak Djokovic, Rafael Nadal, and Roger Federer ultimately hang up their racquets.

"Honestly, I still don't know I did it," said Alcaraz, who will face Frances Tiafoe in the semi-finals after the American enjoyed a comparative breeze in his straight-sets win over Andrey Rublev. "It was a high quality and unbelievable match. Jannik is a great player. His level is just amazing.

"I always say that you have to believe in yourself all the time. Hope is the last thing that you lose. I just believed in myself and believed in my game."

The 5hr 15min duel finished at 2.50am local time, making it the latest ever finish in the tournament's 141-year history. The previous record for the latest finish to a US Open match was 2.26am, which had been set three times before. But for the few thousand spectators who stuck it out inside Arthur Ashe Stadium, it was worth every minute of staying up past their bed times.

It was a contest full of high quality shot-making and relentless momentum swings, starting with Alcaraz taking the immediate initiative with a break in the first game of the match. His advantage didn't last long, though, as Sinner broke back for 2-2 and held for his first lead at 3-2. That seemed to jolt Alcaraz into finding a new gear as the world No 4 stormed through the next four games to take the first set.

Any suggestion that could set up a comfortable win for the two-time Masters champion were swiftly extinguished when Sinner claimed the first break of the second set to lead 2-1, an advantage he held until serving for the set at 5-4 when Alcaraz pounced on his only chance to level.

A tense tiebreak soon followed, with both players saving a break point each before Sinner converted his second opportunity to level a match that was shaping up to be a classic.

The momentum then swung back towards Alcaraz when he broke and held for 4-2 in the third set, but a loose service game saw Sinner strike back for 4-4.

Once again, the set went to a tiebreak and Sinner sprinted into a 6-0 lead before taking the set when an Alcaraz return drifted long.

Sinner carried his momentum into the fourth set with an early break and looked to be in control after holding to take a 3-1 lead. But Alcaraz again staged another fightback and after holding serve, broke Sinner to level at 3-3 with a blistering forehand down the line.

Yet the Spaniard's grit in restoring parity went out the window when Sinner broke back immediately, Alcaraz double-faulting on break point to gift his opponent a break and a 4-3 lead.

That led to Sinner serving for the match at 5-4, and it appeared as if a thrilling duel was about to reach its conclusion when the Italian moved to match point. But Alcaraz clawed it back to deuce with a backhand return before Sinner then double-faulted to cough up a break point.

On the next point Sinner lashed a forehand way wide to leave the score at 5-5. Alcaraz then held and broke to force the fifth set decider.

Still there was more drama in store in the fifth, with Sinner going a break up. But Alcaraz would not be denied, hitting back with two breaks to set up a remarkable win.

It was the second early-hours-of-the-morning finish this week for Alcaraz, who had edged past Croatia's Marin Cilic in another five-set epic in the fourth round in a match that finished at 2.23am local time on Tuesday.

ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
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The specs: 2019 Haval H6

Price, base: Dh69,900

Engine: 2.0-litre turbocharged four-cylinder

Transmission: Seven-speed automatic

Power: 197hp @ 5,500rpm

Torque: 315Nm @ 2,000rpm

Fuel economy, combined: 7.0L / 100km

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

MATCH INFO

Manchester United 2 (Heaton (og) 42', Lindelof 64')

Aston Villa 2 (Grealish 11', Mings 66')

Episode list:

Ep1: A recovery like no other- the unevenness of the economic recovery 

Ep2: PCR and jobs - the future of work - new trends and challenges 

Ep3: The recovery and global trade disruptions - globalisation post-pandemic 

Ep4: Inflation- services and goods - debt risks 

Ep5: Travel and tourism 

Cracks in the Wall

Ben White, Pluto Press 

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

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

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Jordan cabinet changes

In

  • Raed Mozafar Abu Al Saoud, Minister of Water and Irrigation
  • Dr Bassam Samir Al Talhouni, Minister of Justice
  • Majd Mohamed Shoueikeh, State Minister of Development of Foundation Performance
  • Azmi Mahmud Mohafaza, Minister of Education and Minister of Higher Education and Scientific Research
  • Falah Abdalla Al Ammoush, Minister of Public Works and Housing
  • Basma Moussa Ishakat, Minister of Social Development
  • Dr Ghazi Monawar Al Zein, Minister of Health
  • Ibrahim Sobhi Alshahahede, Minister of Agriculture and Minister of Environment
  • Dr Mohamed Suleiman Aburamman, Minister of Culture and Minister of Youth

Out

  • Dr Adel Issa Al Tawissi, Minister of High Education and Scientific Research
  • Hala Noaman “Basiso Lattouf”, Minister of Social Development
  • Dr Mahmud Yassin Al Sheyab, Minister of Health
  • Yahya Moussa Kasbi, Minister of Public Works and Housing
  • Nayef Hamidi Al Fayez, Minister of Environment
  • Majd Mohamed Shoueika, Minister of Public Sector Development
  • Khalid Moussa Al Huneifat, Minister of Agriculture
  • Dr Awad Abu Jarad Al Mushakiba, Minister of Justice
  • Mounir Moussa Ouwais, Minister of Water and Agriculture
  • Dr Azmi Mahmud Mohafaza, Minister of Education
  • Mokarram Mustafa Al Kaysi, Minister of Youth
  • Basma Mohamed Al Nousour, Minister of Culture
The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

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Ad Astra

Director: James Gray

Stars: Brad Pitt, Tommy Lee Jones

Five out of five stars 

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

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Updated: September 08, 2022, 8:17 AM