• 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


  • English
  • Arabic

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.

FA CUP FINAL

Chelsea 1
Hazard (22' pen)

Manchester United 0

Man of the match: Eden Hazard (Chelsea)

'Hocus%20Pocus%202'
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WTL%20SCHEDULE
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Crime%20Wave
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Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20WallyGPT%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2014%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3ESaeid%20and%20Sami%20Hejazi%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%3Cbr%3E%3Cstrong%3EInvestment%20raised%3A%20%3C%2Fstrong%3E%247.1%20million%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2020%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%20round%3C%2Fp%3E%0A
MATCH INFO

Manchester City 1 Chelsea 0
De Bruyne (70')

Man of the Match: Kevin de Bruyne (Manchester City)

ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
%3Cp%3EBy%202030%2C%20Abu%20Dhabi%20aims%20to%20achieve%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2039.3%20million%20visitors%2C%3C%2Fstrong%3E%20nearly%2064%25%20up%20from%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20Dh90%20billion%20contribution%20to%20GDP%2C%3C%2Fstrong%3E%20about%2084%25%20more%20than%20Dh49%20billion%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20178%2C000%20new%20jobs%2C%3C%2Fstrong%3E%20bringing%20the%20total%20to%20about%20366%2C000%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2052%2C000%20hotel%20rooms%2C%3C%2Fstrong%3E%20up%2053%25%20from%2034%2C000%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%207.2%20million%20international%20visitors%2C%3C%2Fstrong%3E%20almost%2090%25%20higher%20compared%20to%202023's%203.8%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%203.9%20international%20overnight%20hotel%20stays%2C%3C%2Fstrong%3E%2022%25%20more%20from%203.2%20nights%20in%202023%3C%2Fp%3E%0A
Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

RESULTS

Main card

Bantamweight 56.4kg: Mehdi Eljamari (MAR) beat Abrorbek Madiminbekov (UZB), Split points decision

Super heavyweight 94 kg: Adnan Mohammad (IRN) beat Mohammed Ajaraam (MAR), Split points decision

Lightweight 60kg:  Zakaria Eljamari (UAE) beat Faridoon Alik Zai (AFG), RSC round 3

Light heavyweight 81.4kg: Taha Marrouni (MAR) beat Mahmood Amin (EGY), Unanimous points decision

Light welterweight 64.5kg: Siyovush Gulmamadov (TJK) beat Nouredine Samir (UAE), Unanimous points decision

Light heavyweight 81.4kg:  Ilyass Habibali (UAE) beat Haroun Baka (ALG), KO second round

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

SPECS

Engine: Two-litre four-cylinder turbo
Power: 235hp
Torque: 350Nm
Transmission: Nine-speed automatic
Price: From Dh167,500 ($45,000)
On sale: Now

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

if you go

The flights

Emirates have direct flights from Dubai to Glasgow from Dh3,115. Alternatively, if you want to see a bit of Edinburgh first, then you can fly there direct with Etihad from Abu Dhabi.

The hotel

Located in the heart of Mackintosh's Glasgow, the Dakota Deluxe is perhaps the most refined hotel anywhere in the city. Doubles from Dh850

 Events and tours

There are various Mackintosh specific events throughout 2018 – for more details and to see a map of his surviving designs see glasgowmackintosh.com

For walking tours focussing on the Glasgow Style, see the website of the Glasgow School of Art. 

More information

For ideas on planning a trip to Scotland, visit www.visitscotland.com

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
While you're here

Michael Young: Where is Lebanon headed?

Kareem Shaheen: I owe everything to Beirut

Raghida Dergham: We have to bounce back

RESULT

Shabab Al Ahli Dubai 0 Al Ain 6
Al Ain: Caio (5', 73'), El Shahat (10'), Berg (65'), Khalil (83'), Al Ahbabi (90' 2)

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

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Company%20profile
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UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Updated: January 28, 2023, 11:55 AM