Former world No 1 Caroline Wozniacki is set to make a tennis comeback three years after retiring from the sport.
The Dane, who spent 71 weeks at top of world rankings and won 30 singles titles, announced her retirement before the 2020 Australian Open at the age of 29, saying she wanted to start a family with her husband, former NBA player David Lee.
She has since had a daughter Olivia and son James and on Thursday the 32-year-old announced she was making a comeback.
Wozniacki, who turns 33 in July, has not played an official match since losing to Ons Jabeur in the third round of the Australian Open in January 2020.
“Over these past three years away from the game I got to make up for lost time with my family, I became a mother and now have two beautiful children I am so grateful for,” Wozniaki wrote on Twitter
“But I still have goals I want to accomplish. I want to show my kids that you can pursue your dreams no matter your age or role. We decided as a family it’s time. I’m coming back to play and I can’t wait!”
Wozniaki said in an interview with Vogue she wants to play at the Canadian Open in Montreal in August.
She has also targeted the US Open later that month, the Australian Open next January and then the Olympics in Paris next summer.
“Am I nervous? Not really,” she said. “I'm coming back to something I love.
“Can I win the US Open? I think so. Can I win the Australian Open? I think so. That's why I'm doing this. And I guess we'll see what happens.
“If I didn't believe in myself, I wouldn't be doing this: I'm too competitive to just show up and not feel like I'm going to be one of the best players out there.”
The United States Tennis Association later announced that Wozniacki, a two-time finalist at Flushing Meadows, had been awarded a wildcard for the Grand Slam that begins on August 28.
“After that, I'll have a couple of months to prepare for Australia and we'll take it from there. The Paris Olympics are definitely a goal too,” Wozniacki added.
The Dane, who turns 33 next month, said she was inspired by 23-time Grand Slam champion Serena Williams after the American returned to the sport following the birth of her daughter Olympia.
“I think that Serena doesn't get nearly enough credit for getting to so many Grand Slam finals after having Olympia,” said Wozniaki, who won the Australian Open in 2018 and lost in the US Open final in both 2009 and 2014.
“Her retirement will always be bittersweet, both for me and for so many other players, because she's meant so much to women's tennis. She paved the way for so many of us, she showed us that anything is possible.”
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
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6 UNDERGROUND
Director: Michael Bay
Stars: Ryan Reynolds, Adria Arjona, Dave Franco
2.5 / 5 stars
Gifts exchanged
- King Charles - replica of President Eisenhower Sword
- Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
- Donald Trump - hand-bound leather book with Declaration of Independence
- Melania Trump - personalised Anya Hindmarch handbag
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
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