Ons Jabeur marked her return from injury with a hard-fought victory over Magdalena Frech to book her place in the Indian Wells third round.
The Tunisian has been absent from the tour since her second-round defeat at the Australian Open in January and missed the Middle East swing due to knee surgery. Jabeur's lack of recent matches was evident at the start against world No 106 Frech but she fought back to claim a 4-6, 6-4, 6-1 win.
Jabeur, seeded fourth and therefore handed a bye into the second round, will face in the third round the Czech Republic's Marketa Vondrousova, who defeated her at the Australian Open.
"Honestly, it's been a tough period for me. Tonight, it's thanks to you guys (the fans) who gave me a lot of energy to come back in this match and win it," Jabeur, 28, said in her on-court interview.
"I'm not 100 per cent but I'm challenging my brain to do better. Tennis is a very tough sport but it's a new challenge for me since the last few weeks and hopefully it can be great."
An even first set nudged in Frech's favour when the Pole broke for a 5-3 lead, although Jabeur responded by breaking straight back. However, when serving to stay in the set, the Tunisian handed Frech a single set point, which she converted to take the lead.
Jabeur took the initial advantage in the second set with a break to lead 2-1, but Frech levelled in the very next game. The next four games stayed on serve until Jabeur earned her second break and made no mistake in serving out the set to level.
The third set was a more typical Jabeur performance as the two-time Grand Slam finalist found her touch with her trademark drop shots and controlled the majority of points as breaks in the first, fifth, and seventh games ensured a comfortable victory in the decider.
"The wind didn't help much because it's different from both sides but I tried to play Ons' drop shots, Ons' slices and it did help a lot," Jabeur said. "I kept in my mind to keep fighting point by point and it was great in the end."
Earlier, world No 1 Iga Swiatek began her title defence in emphatic fashion by thrashing American Claire Liu 6-0, 6-1. It was the sixth time this season the top-seeded Pole has claimed a 6-0 set and she will face former US Open champion Bianca Andreescu in the third round.
"For sure Claire used that moment when I didn't play as aggressive that I should be, but I'm pretty happy that I was able to close it out pretty fast," said Swiatek, who last month the Qatar Open title and reached the Dubai Duty Free Tennis Championships final.
Wimbledon champion Elena Rybakina also advanced to the third round with a narrow 7-6, 7-6 victory over former Australian Open winner Sofia Kenin.
Info
What: 11th edition of the Mubadala World Tennis Championship
When: December 27-29, 2018
Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams
Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823
Liverpool's all-time goalscorers
Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228
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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
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
When Umm Kulthum performed in Abu Dhabi
Known as The Lady of Arabic Song, Umm Kulthum performed in Abu Dhabi on November 28, 1971, as part of celebrations for the fifth anniversary of the accession of Sheikh Zayed bin Sultan Al Nahyan as Ruler of Abu Dhabi. A concert hall was constructed for the event on land that is now Al Nahyan Stadium, behind Al Wahda Mall. The audience were treated to many of Kulthum's most well-known songs as part of the sold-out show, including Aghadan Alqak and Enta Omri.
Sholto Byrnes on Myanmar politics
