Carlos Alcaraz during his victory over Arthur Rinderknech at Queen's Club on June 20, 2023. EPA
Carlos Alcaraz during his victory over Arthur Rinderknech at Queen's Club on June 20, 2023. EPA
Carlos Alcaraz during his victory over Arthur Rinderknech at Queen's Club on June 20, 2023. EPA
Carlos Alcaraz during his victory over Arthur Rinderknech at Queen's Club on June 20, 2023. EPA

Top seed Carlos Alcaraz battles back to beat Arthur Rinderknech at Queen's Club


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Top seed Carlos Alcaraz needed a third-set tiebreak to get past French journeyman Arthur Rinderknech at the Queen’s Club Championships on Tuesday.

Rinderknech, promoted to the main draw as a lucky loser after Arthur Fils, Alcaraz’s scheduled opponent, withdrew from the tournament, won the first set against the world No 2.

But Alcaraz hit back in the second and was too strong in the tiebreak to win 4-6, 7-5, 7-6.

Alcaraz faced difficulties in dealing with Rinderknech’s big serve and net coverage in what was the Spaniard’s seventh career match on grass, and first outside of Wimbledon.

It was Alcaraz’s first match since losing to Novak Djokovic in the French Open semi-finals, after which he went to Spanish party island Ibiza.

Second-seeded Holger Rune beat big-serving American Maxime Cressy 7-6, 7-6 for his first grass-court ATP win, after losing three in the first round last year – including at Wimbledon.

Frances Tiafoe won his first match as a top-10 player by defeating Botic van De Zandschulp 6-2 6-4.

Tiafoe is seeded fourth in London after winning the grass-court Stuttgart Open title on Sunday to climb to a career-high spot of No. 10 in the rankings. Another American, third-seeded Taylor Fritz, plays Bernabe Zapata Miralles later.

Over in Berlin, women's world No 2 Aryna Sabalenka beat veteran Vera Zvonareva 6-3, 6-2 to make it through to the last 16 ahead of next month's grand slam at the All England Club in London.

Earlier on Tuesday, Elena Rybakina won her opening match in straight sets as she warms up for her Wimbledon title defence in July. The Kazakh world No 3 beat Polina Kudermetova 6-4, 6-2 to advance to the last 16.

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.

 

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet

Fire and Fury
By Michael Wolff,
Henry Holt

Visit Abu Dhabi culinary team's top Emirati restaurants in Abu Dhabi

Yadoo’s House Restaurant & Cafe

For the karak and Yoodo's house platter with includes eggs, balaleet, khamir and chebab bread.

Golden Dallah

For the cappuccino, luqaimat and aseeda.

Al Mrzab Restaurant

For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.

Al Derwaza

For the fish hubul, regag bread, biryani and special seafood soup. 

How it works

1) The liquid nanoclay is a mixture of water and clay that aims to convert desert land to fertile ground

2) Instead of water draining straight through the sand, it apparently helps the soil retain water

3) One application is said to last five years

4) The cost of treatment per hectare (2.4 acres) of desert varies from $7,000 to $10,000 per hectare 

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

Results

57kg quarter-finals

Zakaria Eljamari (UAE) beat Hamed Al Matari (YEM) by points 3-0.

60kg quarter-finals

Ibrahim Bilal (UAE) beat Hyan Aljmyah (SYR) RSC round 2.

63.5kg quarter-finals

Nouredine Samir (UAE) beat Shamlan A Othman (KUW) by points 3-0.

67kg quarter-finals

Mohammed Mardi (UAE) beat Ahmad Ondash (LBN) by points 2-1.

71kg quarter-finals

Ahmad Bahman (UAE) defeated Lalthasanga Lelhchhun (IND) by points 3-0.

Amine El Moatassime (UAE) beat Seyed Kaveh Safakhaneh (IRI) by points 3-0.

81kg quarter-finals

Ilyass Habibali (UAE) beat Ahmad Hilal (PLE) by points 3-0

The specs
Engine: 2.7-litre 4-cylinder Turbomax
Power: 310hp
Torque: 583Nm
Transmission: 8-speed automatic
Price: From Dh192,500
On sale: Now
The specs: 2018 Infiniti QX80

Price: base / as tested: Dh335,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 400hp @ 5,800rpm

Torque: 560Nm @ 4,000rpm

Fuel economy, combined: 12.1L / 100km

Updated: June 20, 2023, 5:03 PM