Novak Djokovic claimed the 90th title of his career and the fourth of 2022 with a dominant straight-sets victory over Stefanos Tsitsipas in the ATP final in Astana on Sunday.
The 35-year-old Djokovic triumphed 6-3, 6-4 in 75 minutes to add to the trophies he won this season in Israel, Rome and at Wimbledon.
It was the ninth consecutive match victory for the fourth seed, who guaranteed himself a spot at the 2022 ATP Finals as a result.
"I dared to dream, actually," Djokovic replied when asked if he had ever imagined he would win 90 titles.
"I always hoped that I would be going to have a great career. Obviously, didn't know the amount of finals I was going to play, the amount of tournaments I was going to win, but my intention was always to reach the highest heights in our sport."
The Serb won in Tel Aviv a week ago, his first singles tournament since wrapping up a seventh Wimbledon crown and 21st Grand Slam title in July.
He was banned from the US Open and the entire North American hard court swing over his refusal to be vaccinated before returning for Roger Federer's farewell in the Laver Cup team event in London last month.
His time away had increased his motivation, he agreed. "Well, it did," Djokovic said. "I could not ask for a better restart of the season. I'm super-pumped and motivated to end the season as well as I have done these past couple of weeks."
For third-seeded Tsitsipas, who had been bidding for a tenth career title, it was a ninth defeat in as many ATP Tour 500-level finals he has played in.
Djokovic got off to a flying start, winning the first game to love in a little over one minute.
With Tsitsipas serving at 3-4, Djokovic took the only break point of the first set.
Djokovic earned another break in the fifth game of the second set when a Tsitsipas drop shot fell into the net.
The Serb converted his third match point with a backhand winner into an open court.
"I'm just very grateful and blessed to be able to play this well at this stage of my life," Djokovic added.
"You know, 35 is not 25. But I think the experience, probably, in these kinds of matches and big occasions helps as well to approach mentally in the right way."
Djokovic leads Tsitsipas 8-2 in their meetings and has won the past seven clashes.
UAE currency: the story behind the money in your pockets
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World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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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
ICC T20 Rankings
1. India - 270 ranking points
2. England - 265 points
3. Pakistan - 261 points
4. South Africa - 253 points
5. Australia - 251 points
6. New Zealand - 250 points
7. West Indies - 240 points
8. Bangladesh - 233 points
9. Sri Lanka - 230 points
10. Afghanistan - 226 points
