Novak Djokovic secured his spot in the Australian Open third round after a four-set win over Enzo Couacaud – but the Serbian continues to struggle with a hamstring problem.
Djokovic took a medical timeout during the second set and looked in some pain before eventually coming through 6-1, 6-7, 6-2, 6-0 at Melbourne Park.
The dogged win set up a clash against Bulgaria's Grigor Dimitrov, who swept past another Serb, Laslo Djere, 6-3, 6-2, 6-0.
Djokovic, who also called for a drunk spectator who was heckling him to be thrown out, came into the tournament with the injury having picked it up during his run to a 92nd tour-level title at the Adelaide International this month.
The fourth seed eased through his first-round match against Roberto Carballes Baena and said afterwards that his leg was improving but during the second against the world No 191, Djokovic started to show signs he was again feeling the injury.
“To be honest, it is not good at all. I will take it day to day,” the 21-time Grand Slam winner told Eurosport.
“It was better last match, the feeling, than tonight, but that is all I can say and now it is up to God to help me and the physio and everyone. I hope I will be able to recover and be ready for a tough match next up.”
After racing through the first set, he went off for a medical timeout for treatment at 4-5 in the second, with his movement hampered. He returned to lose the tiebreak before recovering his poise.
“There was a lot happening tonight and Enzo deserves credit, he played some really great tennis, especially in the second set,” said the 35-year-old, who is looking to win a record-extending 10th Australian Open crown.
“We both had medical timeouts and struggled a little bit, but I managed to respond in the third set and especially the fourth.”
In an early setback for Couacaud, he turned his ankle when stretching for a volley as he was broken to go 3-1 down in the opening set.
Fourth seed Djokovic exploited the injury, pushing him around the court, and broke again to stroll through the set in 41 minutes with Couacaud managing just three winners.
The next set, dominated by long rallies, went with serve before Djokovic sought treatment at 4-5 after wincing on a backhand.
He returned with his thigh seemingly retaped and Couacaud forced the set to a see-sawing tiebreak where he prevailed. Djokovic found a new wind in the third set, banking an early break and never looked back rom there.
Although one fan attracted his ire in the fourth set, however, after repeatedly making noise while Djokovic was preparing to serve.
“He's drunk out of his mind, he's provoking, he's not here to watch tennis, what are you going to do about it?” he asked the umpire.
Djokovic's half of the draw opened for him earlier on Thursday when second seed Casper Ruud was knocked out, which followed Wednesday's exit of top seed Rafa Nadal.
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
Lampedusa: Gateway to Europe
Pietro Bartolo and Lidia Tilotta
Quercus
UAE currency: the story behind the money in your pockets
THE CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
