World No 2 Aryna Sabalenka blitzed her way into the fourth round of the Miami Open following her 6-1, 6-2 demolition job over Marie Bouzkova at the Hard Rock Stadium.
Sabalenka's power was simply too much for the Czech, whose serve was broken twice in the opening set. Bouzkova when was then broken in the opening game of the second set and Sabalenka looked in no danger, not facing break point at any point in the 66 minute encounter.
Ths second seed had been hampered by a groin injury in her previous match against Shelby Rogers but while admitting the problem was not resolved, it had improved.
“We are working on that. I would say I have the best team and I really trust them and believe that they can fix it. It definitely felt much better,” she said.
“My team did everything to make sure that I am not focusing on the leg and I am focusing on the match.”
The Belarusian will next face another of this season’s in-form players, Barbora Krejcikova, who was a 7-6, 6-3 winner over American Madison Keys.
This will be the third consecutive tournament where Sabalenka and Krejcikova have played each other, with the Czech winning in Dubai before Sabalenka gained revenge in Indian Wells.
“I think if you give her some time she can put the ball wherever she wants to,” Sabalenka said. “It's tough. So you have to put a lot of pressure on her.
“You have to be really aggressive on court and not give her too much time and make her really work for it. She's a great player and it's always tough battles against her.”
Canada's Bianca Andreescu harnessed her mighty serve to topple Sofia Kenin, sending over seven aces as the 2020 Australian Open winner failed to mount much of a defence after an early exit from Indian Wells.
Andreescu, who returned last year after a seven month break, looks a player reborn and she oozed confidence on way to a 6-4, 6-4 victory over the American.
The 22-year-old 2019 US Open winner has been impressive so far, having beaten Emma Raducanu and world No 10 Maria Sakkari in the previous rounds.
“She hits the ball very flat, and when she's on, she's on,” said Andreescu. “I felt she was serving very well; I was serving well, as well. But my serve in the key moments and some of my returns were the things that got me through today.”
Andreescu will now take on Ekaterina Alexandrova of Russia, who defeated No 9 seed Belinda Bencic 7-6, 6-3.
Petra Kvitova defeated Donna Vekic 6-4, 7-6 while Marketa Vondrousova upset her fellow Czech Karolina Pliskova 6-1, 6-2.
Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
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
Company%20profile
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Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
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Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
Moonfall
Director: Rolan Emmerich
Stars: Patrick Wilson, Halle Berry
Rating: 3/5
Wenger's Arsenal reign in numbers
1,228 - games at the helm, ahead of Sunday's Premier League fixture against West Ham United.
704 - wins to date as Arsenal manager.
3 - Premier League title wins, the last during an unbeaten Invincibles campaign of 2003/04.
1,549 - goals scored in Premier League matches by Wenger's teams.
10 - major trophies won.
473 - Premier League victories.
7 - FA Cup triumphs, with three of those having come the last four seasons.
151 - Premier League losses.
21 - full seasons in charge.
49 - games unbeaten in the Premier League from May 2003 to October 2004.
UAE currency: the story behind the money in your pockets
