Iga Swiatek made her return to the winners' circle in emphatic style on Sunday as the world No 2 eased to the China Open title for her fifth trophy of the season.
Swiatek, 22, was far too strong for Russian world No 22 Luidmila Samsanova, easing to a 6-2, 6-2 victory as the China Open made its return to the WTA Tour calendar for the first time since 2019, after Beijing lifted its zero-Covid policy.
It completed a rock-solid week from the Pole, who en route to the title ended US Open champion Coco Gauff's 16-match winning run in the semi-finals.
Swiatek shed tears of joy after her 69-minute masterclass, which left the four-time Grand Slam champion 465 points behind the top-ranked Aryna Sabalenka and with a big chance to leapfrog the Belarusian at the WTA Finals in Cancun, Mexico.
The season finale, where the top eight players in the world face off, begins on October 29.
Beijing debutant Swiatek was handed the first break of the clash in the sixth game when Samsonova produced a double fault and the 22-year-old then wrapped up the opening set without committing a single unforced error.
Swiatek's superb serve proved to be her biggest weapon as she never faced a break point and raced ahead 4-1 in the second set before sealing the win with ease for her 16th title overall as world number 22 Samsonova made another error at the net.
"I'm very happy. For sure, it was the last thing I expected at the beginning of the tournament," Swaitek said after ending more than two months between titles. "This match today, even though the score makes it seem like it was easy, it wasn't. It was really intense and Liudmila put pressure on me.
"I'm happy that I was solid and consistent and till the end I could keep my focus. At the end I felt really grateful for the support I get from my team because the last two weeks were not easy. So I was happy."
French Open champion Swiatek also became the first player since Serena Williams to claim five or more titles in successive years. Williams managed the feat in 2014 and 2015. Swiatek also became the player with the most WTA 1000 titles before turning 23 with six, eclipsing Caroline Wozniacki's five.
Samsonova, 24, said she would have liked to put up more of a fight in the final but was pleased with her display throughout the tournament.
"It was an amazing week," said Samsonova, whose run to a second WTA 1000 final of the season ensured she will return to the top 20.
"I was in Tokyo last week and not playing my best tennis, but here I showed some decent tennis and I'm happy for this."
Across the country at the Shanghai Masters, Daniil Medvedev saw his title defence end in the third round with a defeat to American Sebastian Korda.
The Russian second seed fell apart in the second set after Korda won the first on a tiebreaker taken to the brink, with the match finishing 7-6, 6-2.
"I should have won the tiebreak but didn't," world No 3 Medvedev said. "I was down mentally after such a first set... In the tiebreak, he actually didn't play that good (compared to the rest of the match). I didn't use this opportunity and I'm going home."
Medvedev fell three games behind an emboldened Korda in the second set but looked like he might be about to make a comeback with a blistering win in the fourth game.
But the American fought back, taking the next game, and Medvedev grew increasingly agitated, gesticulating in frustration and smashing his racket.
"I feel awesome, I played an incredible match," said 23-year-old Korda at the end, thanking the crowd for their enthusiasm.
"We played a really good tiebreaker, you know, it was up and down from the beginning. I'm happy to be on the winning side of it."
The specs
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Power: 360bhp
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Transmission: eight-speed automatic
Price: from Dh282,870
On sale: now
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
US PGA Championship in numbers
1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.
2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.
3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.
4 Louis Oosthuizen has now finished second in all four of the game's major championships.
5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.
6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.
7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.
8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.
9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.
10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.
11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.
12 Paul Casey was a combined 12 under par for his first round in this year's majors.
13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.
14 The world ranking of Justin Thomas before his victory.
15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.
16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.
17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.
18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).
Ponti
Sharlene Teo, Pan Macmillan
How to get there
Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
