Novak Djokovic has withdrawn from this week's Indian Wells Masters, tournament organisers confirmed on Monday, after the world No 1 was denied entry into the US because of his Covid-19 vaccination status.
Djokovic, who is not vaccinated against Covid-19, had applied for special permission to enter the US, which requires foreign visitors to provide proof of vaccination. That policy is expected to be relaxed on April 10.
However, the news of the 22-time Grand Slam champion's withdrawal from Indian Wells suggests his request has been rejected.
"World No 1 Novak Djokovic has withdrawn from the 2023 BNP Paribas Open," Indian Wells posted on Twitter. "With his withdrawal, Nikoloz Basilashvili moves into the field."
There is no word yet whether Djokovic will also be forced to withdraw from the Miami Open – the second of the Masters 1000 tournaments this month which makes up the "sunshine double" and begins on March 22.
"Novak Djokovic is one of the greatest tennis players of all time and a six-time champion of the Miami Open," the Miami Open wrote on Twitter on Friday. "We hope he is allowed entry into the country so Floridians have the opportunity to see him compete once again."
Covid entry rules in the US saw Djokovic miss the US Open last year and he was also deported from Australia in January 2022, having arrived in Melbourne with a medical exemption authorities ultimately deemed was insufficient.
The Serb, 35, most recently competed last week at the Dubai Duty Free Tennis Championships, where he reached the semi-finals to bring an end to his perfect start to the season.
After his quarter-final victory against Hubert Hurcazsk, Djokovic said he would withdraw from Indian Wells before the draw is made to avoid any late disruption to the tournament.
"Whatever the decision is before the draw, if I'm not allowed, I'm going to pull out, of course," he said.
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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
Europe’s rearming plan
- Suspend strict budget rules to allow member countries to step up defence spending
- Create new "instrument" providing €150 billion of loans to member countries for defence investment
- Use the existing EU budget to direct more funds towards defence-related investment
- Engage the bloc's European Investment Bank to drop limits on lending to defence firms
- Create a savings and investments union to help companies access capital
Company%20profile
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