• Aryna Sabalenka celebrates winning the Australian Open after beating Elena Rybakina in the final at Melbourne Park on January 28, 2023. Getty
    Aryna Sabalenka celebrates winning the Australian Open after beating Elena Rybakina in the final at Melbourne Park on January 28, 2023. Getty
  • Aryna Sabalenka poses with the Daphne Akhurst Memorial Cup after winning the Australian Open Women’s Singles Final match against Elena Rybakina. Getty
    Aryna Sabalenka poses with the Daphne Akhurst Memorial Cup after winning the Australian Open Women’s Singles Final match against Elena Rybakina. Getty
  • Aryna Sabalenka (L) hugs Elena Rybakina after her victory. AFP
    Aryna Sabalenka (L) hugs Elena Rybakina after her victory. AFP
  • Aryna Sabalenka celebrates her victory against Kazakhstan's Elena Rybakina. AFP
    Aryna Sabalenka celebrates her victory against Kazakhstan's Elena Rybakina. AFP
  • Aryna Sabalenka celebrates winning the Australian Open. Getty
    Aryna Sabalenka celebrates winning the Australian Open. Getty
  • Aryna Sabalenka in action against Elena Rybakina. AP
    Aryna Sabalenka in action against Elena Rybakina. AP
  • Aryna Sabalenka in action during the final. Reuters
    Aryna Sabalenka in action during the final. Reuters
  • Aryna Sabalenka won the final in three sets. EPA
    Aryna Sabalenka won the final in three sets. EPA
  • Elena Rybakina in action during the women's singles final. EPA
    Elena Rybakina in action during the women's singles final. EPA

Aryna Sabalenka fights back to beat Elena Rybakina and claim Australian Open


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Aryna Sabalenka fought back from a set down to defeat Wimbledon champion Elena Rybakina and claim her first grand slam title in a terrific Australian Open final.

In a battle of two of the biggest hitters in the women’s game, Belarusian Sabalenka seized the initiative after dropping the opening set to win 4-6, 6-3, 6-4 to become the first singles player to win a slam under a neutral flag.

The 24-year-old could not bring herself to watch Rybakina claim the title at the All England Club, so disappointed was she at being banned from competing because of Belarus’ role in supporting the Russian invasion of Ukraine.

But Sabalenka, fuelled by a remodelled serve and a commitment to keeping her emotions in check, has been a woman on a mission all fortnight.

One sloppy service game cost her the opening set but Sabalenka did not lose belief or take a step back and Rybakina could not resist the powerful hitting of her opponent.

The final game was full of tension but Sabalenka made it across the line on her fourth opportunity before falling to the court in delight.

Remarkably, this was the seventh successive grand slam match she has won having lost the opening set.

There were a disappointing number of empty seats on Laver for the match, a far cry from 12 months ago, when Ashleigh Barty gave Australia a long-awaited home champion.

One of the biggest cheers of the night was for the 26-year-old as she carried the Daphne Akhurst Memorial Cup on to court prior to the start of the match.

First blood in the battle to succeed her went to Rybakina, who broke Sabalenka from 40-0 in the third game.

The Belarusian breached the semi-final barrier at the fourth time of asking and came into the match having not dropped a set in 10 matches this year, and did not panic at the early deficit, getting a grasp of her opponent’s big serve in the eighth game and breaking back.

The aces had been flowing from both women’s rackets, six came in the first 11 points, but Sabalenka, well aware that safe second serves would be gobbled up, also threw in five double faults in the opening set, two in a poor ninth game that handed the initiative right back to Rybakina.

The 23-year-old gratefully accepted the gift and served out the set to love.

Sabalenka might have let the match get away from her, especially when Rybakina piled on the pressure early in the second but, with her serve coming to her rescue when she needed it, the fifth seed stayed strong.

Sabalenka was the more aggressive, outhitting Rybakina comprehensively in terms of winners, and she got her reward with a break for 3-1.

Now it was the Wimbledon champion having to dig deep on serve, saving three break points in the sixth game and then two set points at 5-2.

But Sabalenka proved up to the task of serving it out, clinching the set with a second serve ace to send the contest to a decider.

The momentum now was with the 24-year-old, and she elevated her level again in the early stages of the decider, pushing ever closer to the lines but rarely beyond them in what was surely the best performance of her life.

Rybakina withstood a break point in a long game at 2-2 but her resistance cracked two games later as Sabalenka moved to within sight of victory.

The final moment did not come easily, with Sabalenka double-faulting on her first match point and then missing a forehand on her second as a baby cried in the stands.

But she pulled out her fastest serve of the match to save a break point and finally clinched victory on her fourth chance after two hours and 28 minutes.

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Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

Seven tips from Emirates NBD

1. Never respond to e-mails, calls or messages asking for account, card or internet banking details

2. Never store a card PIN (personal identification number) in your mobile or in your wallet

3. Ensure online shopping websites are secure and verified before providing card details

4. Change passwords periodically as a precautionary measure

5. Never share authentication data such as passwords, card PINs and OTPs  (one-time passwords) with third parties

6. Track bank notifications regarding transaction discrepancies

7. Report lost or stolen debit and credit cards immediately

Why the Tourist Club?

Originally, The Club (which many people chose to call the “British Club”) was the only place where one could use the beach with changing rooms and a shower, and get refreshments.

In the early 1970s, the Government of Abu Dhabi wanted to give more people a place to get together on the beach, with some facilities for children. The place chosen was where the annual boat race was held, which Sheikh Zayed always attended and which brought crowds of locals and expatriates to the stretch of beach to the left of Le Méridien and the Marina.

It started with a round two-storey building, erected in about two weeks by Orient Contracting for Sheikh Zayed to use at one these races. Soon many facilities were planned and built, and members were invited to join.

Why it was called “Nadi Al Siyahi” is beyond me. But it is likely that one wanted to convey the idea that this was open to all comers. Because there was no danger of encountering alcohol on the premises, unlike at The Club, it was a place in particular for the many Arab expatriate civil servants to join. Initially the fees were very low and membership was offered free to many people, too.

Eventually there was a skating rink, bowling and many other amusements.

Frauke Heard-Bey is a historian and has lived in Abu Dhabi since 1968.

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The specs

Engine: 2.9-litre twin-turbo V6

Power: 540hp at 6,500rpm

Torque: 600Nm at 2,500rpm

Transmission: Eight-speed auto

Kerb weight: 1580kg

Price: From Dh750k

On sale: via special order

MEDIEVIL%20(1998)
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20SCE%20Studio%20Cambridge%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Sony%20Computer%20Entertainment%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%2C%20PlayStation%204%20and%205%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Company profile

Name: Oulo.com

Founder: Kamal Nazha

Based: Dubai

Founded: 2020

Number of employees: 5

Sector: Technology

Funding: $450,000

Step by step

2070km to run

38 days

273,600 calories consumed

28kg of fruit

40kg of vegetables

45 pairs of running shoes

1 yoga matt

1 oxygen chamber

2019 ASIAN CUP FINAL

Japan v Qatar
Friday, 6pm
Zayed Sports City Stadium, Abu Dhabi

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The advice provided in our columns does not constitute legal advice and is provided for information only. Readers are encouraged to seek independent legal advice. 

The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

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

The Farewell

Director: Lulu Wang

Stars: Awkwafina, Zhao Shuzhen, Diana Lin, Tzi Ma

Four stars

Updated: January 28, 2023, 11:55 AM