Aryna Sabalenka continued her fine run of form by moving into the Australian Open fourth round on Saturday, with the Belarusian yet to drop a set in 2023.
Runner-up at the WTA Finals last year, Sabalenka has apologised for unsportsmanlike behaviour in the past, be it for throwing away her racquet or refusing to shake hands with opponents. Now the 24-year-old seems to be in a much better space.
She won a warm-up event in Adelaide before extending her win streak in Melbourne with a straight sets victory over former doubles partner Elise Mertens 6-2, 6-3 on Margaret Court Arena emerge as a favourite for the first Grand Slam of the year..
"I need to be a little bit boring on court," Sabalenka told reporters.
"It's still about a lot of positive emotions for me, but I'm trying to stay away from negative [emotions] and just fight for every point."
Sabalenka said she would have to "stay low like a tiger" to beat in-form Belinda Bencic.
Swiss Bencic was just as dominant in her 6-2, 7-5 victory over Italy's Camila Giorgi at the Rod Laver Arena.
Sabalenka described how she would try to cope with Bencic and her big serve.
"I feel like I have to stay really aggressive in the first few shots and then the slower ball or shorter ball will come," Sabalenka said at Melbourne Park.
"It's all about fast feet on the first few shots. I have to be like a tiger, ready, stay low and be ready for that."
Sabalenka needed just 74 minutes to beat Mertens - the pair won five titles together including the Australian Open in 2021 - but said it wasn't as easy as it looked.
"It's really tough to play against her, especially. She's a great player, unbelievable fighter," said Sabalenka, who is yet to win a major.
"I knew it's going to be tough. I'm super happy that I was able to stay focused from beginning to the end to win this match because she's an amazing player."
Meanwhile, Holger Rune suffered a nasty-looking fall midway through his Australian Open third-round match against Ugo Humbert on Saturday but the ninth seed showed great fighting spirit to come out on top.
A dark horse in Melbourne after his Paris Masters final victory over Novak Djokovic in November, the 19-year-old moved into the last 16 with a 6-4, 6-2, 7-6(5) win to book a fourth-round spot against Andrey Rublev.
Seemingly struggling after turning his ankle and landing awkwardly, Rune needed lengthy treatment on court but it seemed to work.
"It wasn't too bad," he told reporters. "I was able to play full. The third set, of course, I was a bit worried by what happened, but I saw the slow-motion after the match. Nothing dangerous.
"I relaxed a lot more because I was a bit afraid, but honestly, I played very good after it happened. So I'm feeling hopeful."
Also, home favourite Alex De Minaur stepped out of Nick Kyrgios's shadow and stormed into the last 16.
Australian number two De Minaur ensured home fans will have someone to cheer in the second week as he steamrolled Frenchman Benjamin Bonzi 7-6(0), 6-2, 6-1.
RESULTS
Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)
Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)
Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)
Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)
Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)
Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)
Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)
Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)
Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)
Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)
Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)
Company%20Profile
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The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
COMPANY%20PROFILE
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KILLING OF QASSEM SULEIMANI
ELIO
Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett
Directors: Madeline Sharafian, Domee Shi, Adrian Molina
Rating: 4/5
Bangladesh tour of Pakistan
January 24 – First T20, Lahore
January 25 – Second T20, Lahore
January 27 – Third T20, Lahore
February 7-11 – First Test, Rawalpindi
April 3 – One-off ODI, Karachi
April 5-9 – Second Test, Karachi
GROUPS
Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)
Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)
What are the GCSE grade equivalents?
- Grade 9 = above an A*
- Grade 8 = between grades A* and A
- Grade 7 = grade A
- Grade 6 = just above a grade B
- Grade 5 = between grades B and C
- Grade 4 = grade C
- Grade 3 = between grades D and E
- Grade 2 = between grades E and F
- Grade 1 = between grades F and G
John%20Wick%3A%20Chapter%204
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