Former Australian Open finalist Dominic Thiem fell at the first hurdle at Melbourne Park on Tuesday, crashing out to fifth seed Andrey Rublev in a setback on his return from injury.
While Russia's Rublev held a clear advantage in terms of current ranking, Thiem had a far greater Grand Slam pedigree as the US Open champion in 2020 having also reached that year's Australian Open final. He is also a two-time finalist at Roland Garros.
But the Austrian, ranked 98 having once been as high as No 3, was outplayed in 36º Celsius heat as he continued his return from a wrist injury which kept him off court for nine months across the 2021 and 2022 seasons.
Rublev banked a 6-3, 6-4, 6-2 win on John Cain Arena – his first of the year after two defeats in warm-up events, with either Australia's Max Purcell or Finland's Emil Ruusuvuori his next opponent.
"First of all I'm happy that I was able to get through in straight sets. It was super hot today so happy I can save some energy for future matches," said Rublev, who reached the quarter-finals at Melbourne in 2021 and won four titles last year.
"When you play against Dominic, it's never easy.
"We are really good friends and I know he is going through not easy times, so I just want to wish him all the best to come back at the same level that he belongs as fast as possible."
Thiem has shown encouraging signs on his return to the tour, rising from outside the top 350 to breach the top 100 this year after semi-final runs last year at Gstaad, Gijon and Antwerp.
He said a rib problem hampered him against Rublev.
"It happened at one serve in the second set. The sun was – I was in a tough position to serve, so I completely changed the toss, and something happened after at the abs or at the ribs," he said.
Heat brings play to a halt at Australian Open
Scorching heat halted outdoor matches and sent fans scurrying for shade at the Australian Open on Tuesday as players were given an early test of their endurance on a sweltering day two at Melbourne Park.
Organisers invoked their Extreme Heat Policy about three hours into the day session as temperatures nudged 36º Celsius and searing gusts of wind blew through the venue.
The tournament's Heat Stress Scale, which measures radiant heat, humidity and air temperature in the shade, crossed its highest threshold of 5.0, halting 10 outdoor matches at the Grand Slam.
Play continued under the roofs of the main showcourts, however, with former world No 1 Andy Murray sweating it out against Italian Matteo Berrettini at Rod Laver Arena.
Organisers said play on outdoor courts would not resume before 5pm local time (6am GMT).
The suspension of play was not welcomed by all players, with local man Jordan Thompson blowing his cool when his match on Court Three was halted when trailing American J.J Wolf 6-3, 1-3.
"When does that ever happen?" world No 88 Thompson barked at the chair umpire.
"I've been here when it's like 45 degrees."
The temperature was already nudging 30º Celsius when matches started in the morning, and Canada's Leylah Fernandez was glad to see off French veteran Alize Cornet in straight sets in the first match on Court 3.
"I think I did well to manage my emotions, and then especially manage the heat, try not to get too hot-headed," Fernandez told reporters.
"So I was very happy with that."
Extreme heat is a feature of the Australian Open, held in mid-summer in the country, with play occasionally suspended and leaving organisers with scheduling headaches.
Tennis Australia tweaked its extreme heat policy at the end of 2018 after a slew of players complained of health and safety risks under the previous system.
Giorgi denies using fake Covid-19 travel certificate
Italy's Camila Giorgi has denied allegations that she obtained a false Covid-19 vaccine certificate to allow her to travel.
A doctor is under investigation in Italy for supplying false certificates and fake vaccines and Giorgi’s name was revealed in a long list of people implicated by an Italian newspaper.
On Tuesday after her 6-0, 6-1 win over Anastasia Pavlyuchenkova at the Australian Open, Giorgi confirmed that she had visited the doctor but said she had done nothing wrong.
“I just did all my vaccination in different places, so the trouble is hers, not me,” she said. “So with that, I’m very calm. Of course, if not, I couldn’t come here and play this tennis, I think.”
Giorgi said she was vaccinated by the Italian doctor, and by medical officials in countries elsewhere.
“Once. The other vaccination, I did it in different kind of places, so it’s what I’m trying to explain," she said.
Her father, Sergio Giorgi, was sat at the back of the interview room on Tuesday at Melbourne Park and when the media conference ended, he said: “Unbelievable, no questions about tennis.”
Ahead of the tournament, Tennis Australia chief executive Craig Tiley said he was not fully aware of the fake certificate claims.
“I think there’s still a lot to be uncovered on that and I think that’s going to be ultimately up to their family and the relevant authorities including the tour,” he said. “I don’t really know any further detail.”
Garcia enjoying tennis again after Australian Open stroll
Caroline Garcia declared Tuesday she was enjoying tennis again after a tough couple of years where injuries caused her form to desert her.
The French fourth seed took just 65 minutes to overwhelm Canadian qualifier Katherine Sebov 6-3, 6-0 and cement her status as a real contender for the first Grand Slam of the year.
Ranked No 4 in the world in September 2021, she lost in the first round at Melbourne Park a year ago to drop outside the top 70.
But she stormed back into form later in 2022, winning titles on all three surfaces, including the season-ending WTA Tour Finals in Fort Worth to soar up the rankings.
"We always say things can change very quickly," Garcia said after setting up a second-round clash against another Canadian, Leylah Fernandez.
"A couple of years were very tough and I had to deal with a lot of injuries."
She credited her backroom team for her stunning return to elite company.
"It's tough. But I got a good team behind me who really helped me to get healthy again and to enjoy what I was doing on court. The support was really important.
"I enjoyed playing tennis again. I was, like, I want to go forward, I want to make winners," said Garcia, who started her season by winning all three of her matches for France at the United Cup and then reached the quarter-finals in Adelaide.
"It's the best way to play tennis. So I'm trying to keep going that way."
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
UAE tour of Zimbabwe
All matches in Bulawayo
Friday, Sept 26 – UAE won by 36 runs
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I
Company profile
Name: Infinite8
Based: Dubai
Launch year: 2017
Number of employees: 90
Sector: Online gaming industry
Funding: $1.2m from a UAE angel investor
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
MATCH INFO
Uefa Champions League semi-final, second leg result:
Ajax 2-3 Tottenham
Tottenham advance on away goals rule after tie ends 3-3 on aggregate
Final: June 1, Madrid
The specs
Engine: 1.6-litre 4-cyl turbo
Power: 217hp at 5,750rpm
Torque: 300Nm at 1,900rpm
Transmission: eight-speed auto
Price: from Dh130,000
On sale: now
Quick%20facts
%3Cul%3E%0A%3Cli%3EStorstockholms%20Lokaltrafik%20(SL)%20offers%20free%20guided%20tours%20of%20art%20in%20the%20metro%20and%20at%20the%20stations%3C%2Fli%3E%0A%3Cli%3EThe%20tours%20are%20free%20of%20charge%3B%20all%20you%20need%20is%20a%20valid%20SL%20ticket%2C%20for%20which%20a%20single%20journey%20(valid%20for%2075%20minutes)%20costs%2039%20Swedish%20krone%20(%243.75)%3C%2Fli%3E%0A%3Cli%3ETravel%20cards%20for%20unlimited%20journeys%20are%20priced%20at%20165%20Swedish%20krone%20for%2024%20hours%3C%2Fli%3E%0A%3Cli%3EAvoid%20rush%20hour%20%E2%80%93%20between%209.30%20am%20and%204.30%20pm%20%E2%80%93%20to%20explore%20the%20artwork%20at%20leisure%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Rocketman
Director: Dexter Fletcher
Starring: Taron Egerton, Richard Madden, Jamie Bell
Rating: 3 out of 5 stars
Bugatti Chiron Super Sport - the specs:
Engine: 8.0-litre quad-turbo W16
Transmission: 7-speed DSG auto
Power: 1,600hp
Torque: 1,600Nm
0-100kph in 2.4seconds
0-200kph in 5.8 seconds
0-300kph in 12.1 seconds
Top speed: 440kph
Price: Dh13,200,000
Bugatti Chiron Pur Sport - the specs:
Engine: 8.0-litre quad-turbo W16
Transmission: 7-speed DSG auto
Power: 1,500hp
Torque: 1,600Nm
0-100kph in 2.3 seconds
0-200kph in 5.5 seconds
0-300kph in 11.8 seconds
Top speed: 350kph
Price: Dh13,600,000
Company profile
Company: Verity
Date started: May 2021
Founders: Kamal Al-Samarrai, Dina Shoman and Omar Al Sharif
Based: Dubai
Sector: FinTech
Size: four team members
Stage: Intially bootstrapped but recently closed its first pre-seed round of $800,000
Investors: Wamda, VentureSouq, Beyond Capital and regional angel investors
Off-roading in the UAE: How to checklist
Batti Gul Meter Chalu
Producers: KRTI Productions, T-Series
Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
Points classification after Stage 4
1. Arnaud Demare (France / FDJ) 124
2. Marcel Kittel (Germany / Quick-Step) 81
3. Michael Matthews (Australia / Sunweb) 66
4. Andre Greipel (Germany / Lotto) 63
5. Alexander Kristoff (Norway / Katusha) 43
MATCH INFO
Chelsea 3 (Abraham 11', 17', 74')
Luton Town 1 (Clark 30')
Man of the match Abraham (Chelsea)
