Belinda Bencic poses with the trophy after winning the Mubadala Abu Dhabi Open. AFP
Belinda Bencic poses with the trophy after winning the Mubadala Abu Dhabi Open. AFP
Belinda Bencic poses with the trophy after winning the Mubadala Abu Dhabi Open. AFP
Belinda Bencic poses with the trophy after winning the Mubadala Abu Dhabi Open. AFP

Belinda Bencic fights back from the brink to clinch Mubadala Abu Dhabi Open title


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Belinda Bencic fought back from the brink to defeat Liudmila Samsonova in a thrilling Mubadala Abu Dhabi Open final on Sunday evening to capture her second title of the season.

Bencic looked on course for a fourth straight loss to the Russian after getting bulldozed in the first set, but the Swiss second seed toughed it out to edge a nail-biting second set tiebreak – saving three championship points – and took the decider for a 1-6, 7-6, 6-4 victory.

With the title at the inaugural tournament at Zayed Sports City’s International Tennis Centre, the 25-year-old also becomes the first player to secure the UAE double, having won the Dubai Duty Free Tennis Championships in 2019. The secret behind her success in the Emirates? "Dates ... I really like to eat the dates," Bencic said.

Turning her attention to the match, the Swiss said: “I just tried to fight for every shot. Maybe in the end I got a little bit lucky to turn it around in the tiebreak but I'm happy with how I stayed strong and fought until the end.

"I’m super happy finally [to win] against her. It fell a little bit on my side. I’m really happy with the title, the match was really tough for a final.”

Concluding her campaign with the trophy seemed improbable for Bencic 35 minutes into the final. The Olympic champion had been utterly dominated in a seven-game opening set, with Samsonova by far the superior player.

Belinda Bencic after winning the final. AFP
Belinda Bencic after winning the final. AFP

History did not favour Bencic at that point, either. Three times these two players have previously met, three times Samsonova has taken the victory, including twice in finals. Samsonova had also previously been perfect in finals, winning all four she has competed in.

"Obviously you are aware of it, that you lost three times and now you're 1-6 down after the first set and you haven't had a shot at anything, so all you can do is play and try your best," Bencic said. "There wasn't a change in the gameplan, just took it step by step to try and make the match closer."

Yet, as the match wore on, Bencic began to gain more of a foothold until a second-set tiebreak that could have gone either way. Indeed, it very nearly tilted towards Samsonova, who had three match points to get her hands on the trophy, but Bencic dug deep to survive and ultimately pulled level to force a decider.

“The third [match point] was a really tough rally but all you can do is scramble for every shot and make her play another one," Bencic said. "I’m happy I stayed strong mentally and my team was really pushing me. Of course, I was nervous but it’s also important to swing and hit and not rely on your opponent [to make a mistake].”

The final looked poised for a tense third set when Bencic and Samsonova exchanged breaks in the third and fourth games, but another break for Bencic and a 3-2 lead proved the difference as the remainder of the set stayed on serve, the Swiss taking the title after two hours and 48 minutes when Samsonova sent a forehand into the net.

A difficult loss to take for Samsonova but she can at least console herself with a new career-high ranking, the Russian moving up to 15th on Monday.

Bencic, who won the Adelaide International title last month, now makes her way to Doha and the Qatar Open for the second leg of the Middle East swing.

The specs

Engine: 3.8-litre, twin-turbo V8

Transmission: eight-speed automatic

Power: 582bhp

Torque: 730Nm

Price: Dh649,000

On sale: now  

Why are asylum seekers being housed in hotels?

The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.

A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.

Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.

The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.

When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.

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If you go

The flights
Return flights from Dubai to Santiago, via Sao Paolo cost from Dh5,295 with Emirates


The trip
A five-day trip (not including two days of flight travel) was split between Santiago and in Puerto Varas, with more time spent in the later where excursions were organised by TurisTour.
 

When to go
The summer months, from December to February are best though there is beauty in each season

2018 ICC World Twenty20 Asian Western Sub Regional Qualifier

Event info: The tournament in Kuwait is the first phase of the qualifying process for sides from Asia for the 2020 World T20 in Australia. The UAE must finish within the top three teams out of the six at the competition to advance to the Asia regional finals. Success at regional finals would mean progression to the World T20 Qualifier.

Teams: UAE, Bahrain, Saudi Arabia, Kuwait, Maldives, Qatar

Friday fixtures: 9.30am (UAE time) - Kuwait v Maldives, Qatar v UAE; 3pm - Saudi Arabia v Bahrain

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

Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

The Land between Two Rivers: Writing in an Age of Refugees
Tom Sleigh, Graywolf Press

Three-day coronation

Royal purification

The entire coronation ceremony extends over three days from May 4-6, but Saturday is the one to watch. At the time of 10:09am the royal purification ceremony begins. Wearing a white robe, the king will enter a pavilion at the Grand Palace, where he will be doused in sacred water from five rivers and four ponds in Thailand. In the distant past water was collected from specific rivers in India, reflecting the influential blend of Hindu and Buddhist cosmology on the coronation. Hindu Brahmins and the country's most senior Buddhist monks will be present. Coronation practices can be traced back thousands of years to ancient India.

The crown

Not long after royal purification rites, the king proceeds to the Baisal Daksin Throne Hall where he receives sacred water from eight directions. Symbolically that means he has received legitimacy from all directions of the kingdom. He ascends the Bhadrapitha Throne, where in regal robes he sits under a Nine-Tiered Umbrella of State. Brahmins will hand the monarch the royal regalia, including a wooden sceptre inlaid with gold, a precious stone-encrusted sword believed to have been found in a lake in northern Cambodia, slippers, and a whisk made from yak's hair.

The Great Crown of Victory is the centrepiece. Tiered, gold and weighing 7.3 kilograms, it has a diamond from India at the top. Vajiralongkorn will personally place the crown on his own head and then issues his first royal command.

The audience

On Saturday afternoon, the newly-crowned king is set to grant a "grand audience" to members of the royal family, the privy council, the cabinet and senior officials. Two hours later the king will visit the Temple of the Emerald Buddha, the most sacred space in Thailand, which on normal days is thronged with tourists. He then symbolically moves into the Royal Residence.

The procession

The main element of Sunday's ceremonies, streets across Bangkok's historic heart have been blocked off in preparation for this moment. The king will sit on a royal palanquin carried by soldiers dressed in colourful traditional garb. A 21-gun salute will start the procession. Some 200,000 people are expected to line the seven-kilometre route around the city.

Meet the people

On the last day of the ceremony Rama X will appear on the balcony of Suddhaisavarya Prasad Hall in the Grand Palace at 4:30pm "to receive the good wishes of the people". An hour later, diplomats will be given an audience at the Grand Palace. This is the only time during the ceremony that representatives of foreign governments will greet the king.

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AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Updated: February 12, 2023, 5:11 PM