Novak Djokovic put on a show for the crowd at Dubai’s Coca Cola Arena on Friday, but his three-set victory over last-minute substitute Sebastian Ofner was not enough to secure his Falcons team a spot in the World Tennis League final on Saturday.
The 21-time Grand Slam champion pulled out ahead of his clash with Nick Kyrgios on Tuesday but was able to return to action one last time before exiting the event. Djokovic assured he is feeling fit adding, “Knock on wood, I’m feeling good.”
“It’s been probably the most fun three, four days in a row that I’ve had. I’ve had a long career but this is as good as it gets,” the former world No 1 said in a press conference on Friday.
“Playing some good tennis against the best players in the world and having fun, having the best players in the men’s and women’s side courtside, sharing the bench with them, talking trash all the time, it’s just so much fun.”
The Iga Swiatek-led Kites and Alexander Zverev-led Hawks booked their places in the WTL final thanks to impressive victories on Friday.
Hawks v Eagles
Nick Kyrgios and Bianca Andreescu gave the Eagles an early lead with a 6-4, 4-6, 10-7 mixed doubles triumph over Dominic Thiem and Anastasia Pavlyuchenkova of Team Hawks.
In women’s singles, Elena Rybakina was in fierce form, the Wimbledon champion easing past world No 4 Caroline Garcia 7-5, 6-1 to get the Hawks back on track.
A straight-sets win for Zverev over retiring Italian Andreas Seppi secured victory for the Hawks.
Kites v Falcons
In the second match-up of the day, Indian icon Sania Mirza and Danish world No 11 Holger Rune claimed a three-set victory over Paula Badosa and Grigor Dimitrov to give the Kites a 12-8 advantage over the Falcons.
Swiatek was in no-nonsense mode as she sprinted to a 6-1, 6-3 success over familiar foe, world No 5 Aryna Sabalenka to cement the Kites’ lead.
The pair had squared off five times on tour in 2022, with Swiatek getting the upper hand in four of them before Sabalenka snatched their most recent meeting at the WTA Finals last month in Fort Worth, Texas.
Djokovic salvaged a win for the Falcons in the closing men’s singles but his team still finished bottom of the table, in fourth place with a tally of 84 points, 29 adrift of table-toppers Team Kites.
Ofner was not part of the Kites roster earlier in the week but filled in for Felix Auger-Aliassime, who was initially scheduled to face Djokovic.
WTL table ahead of Saturday’s final
Kites - 113 points
Hawks - 106
Eagles - 89
Falcons - 84
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
Tips to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
FIXTURES (all times UAE)
Sunday
Brescia v Lazio (3.30pm)
SPAL v Verona (6pm)
Genoa v Sassuolo (9pm)
AS Roma v Torino (11.45pm)
Monday
Bologna v Fiorentina (3.30pm)
AC Milan v Sampdoria (6pm)
Juventus v Cagliari (6pm)
Atalanta v Parma (6pm)
Lecce v Udinese (9pm)
Napoli v Inter Milan (11.45pm)
FINAL RESULT
Sharjah Wanderers 20 Dubai Tigers 25 (After extra-time)
Wanderers
Tries: Gormley, Penalty
cons: Flaherty
Pens: Flaherty 2
Tigers
Tries: O’Donnell, Gibbons, Kelly
Cons: Caldwell 2
Pens: Caldwell, Cross
Ziina users can donate to relief efforts in Beirut
Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”
MISSION: IMPOSSIBLE – FINAL RECKONING
Director: Christopher McQuarrie
Starring: Tom Cruise, Hayley Atwell, Simon Pegg
Rating: 4/5
