• Rafael Nadal of Spain after winning his match against Jason Kubler of Australia 6-1, 6-2 at the Brisbane International on Thursday, January 4, 2024. AP
    Rafael Nadal of Spain after winning his match against Jason Kubler of Australia 6-1, 6-2 at the Brisbane International on Thursday, January 4, 2024. AP
  • Spain's Rafael Nadal reacts during his men's singles match against Jason Kubler of Australia at the Brisbane International tennis tournament in Brisbane on January 4, 2024. (Photo by William WEST / AFP) / --IMAGE RESTRICTED TO EDITORIAL USE - STRICTLY NO COMMERCIAL USE--
    Spain's Rafael Nadal reacts during his men's singles match against Jason Kubler of Australia at the Brisbane International tennis tournament in Brisbane on January 4, 2024. (Photo by William WEST / AFP) / --IMAGE RESTRICTED TO EDITORIAL USE - STRICTLY NO COMMERCIAL USE--
  • Spain's Rafael Nadal hits a return. AFP
    Spain's Rafael Nadal hits a return. AFP
  • Rafael Nadal of Spain in action against Jason Kubler of Australia. EPA
    Rafael Nadal of Spain in action against Jason Kubler of Australia. EPA
  • Jason Kubler of Australia plays a forehand against Rafael Nadal of Spain. Getty Images
    Jason Kubler of Australia plays a forehand against Rafael Nadal of Spain. Getty Images
  • Rafael Nadal celebrates his victory over Jason Kubler. EPA
    Rafael Nadal celebrates his victory over Jason Kubler. EPA
  • Rafael Nadal plays a forehand against Jason Kubler. Getty Images
    Rafael Nadal plays a forehand against Jason Kubler. Getty Images
  • Rafael Nadal of Spain after his win against Jason Kubler of Australia. EPA
    Rafael Nadal of Spain after his win against Jason Kubler of Australia. EPA
  • Rafael Nadal serves against Jason Kubler. AFP
    Rafael Nadal serves against Jason Kubler. AFP

Rafael Nadal and Emma Raducanu show encouraging signs on comeback trails


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  • Arabic

Rafael Nadal and Emma Raducanu might be at opposite ends of their respective tennis careers but parallels can be drawn between their early years.

Both are supremely talented players who shot to superstardom by winning a Grand Slam as a youngster. Both fell victim to the misfortune of injury early in their careers. And both are now making their way back from extended injury breaks under a glaring spotlight.

For Raducanu, her shining moment famously came at the 2021 US Open, where, at the age of 18, she became the first qualifier to win a major title – achieved without dropping a set. Blue-chip sponsors clamoured to be associated with sport's newest sensation, and overnight Raducanu became one of the most marketable athletes on the planet.

But the next two years on the court were not kind to Raducanu. Struggling under the weight of expectation and dealing with a litany of injury issues, the Briton slid back down the rankings and called time on her 2023 season at the end of April after undergoing surgery on her ankle and both wrists.

Of all professional tennis players, few can empathise with Raducanu's setbacks more than Nadal. He may have amassed 22 Grand Slam titles and set a host of unbreakable records, but his has been a career significantly disrupted by injury. The most recent, a hip injury, was deemed severe enough to require surgery that kept the Spaniard on the sidelines for close to a full year.

Returning from such lengthy absences is a gradual process. Players need time not only to get their fitness up to speed, but to rediscover their touch and feel on the court, their game management, and how to deal with pressure moments and swings in momentum.

In that regard, both Raducanu and Nadal are showing encouraging signs at the start of the new season, albeit with contrasting results on Thursday.

In Auckland, Raducanu produced one of her best performances against a top player since her US Open triumph, going down in three sets to world No 25 Elina Svitolina. The world No 301 went toe-to-toe with her illustrious opponent for two long sets before tiring in the third to lose 6-7, 7-6, 6-1.

  • Emma Raducanu of Great Britain plays a forehand during her three-set defeat to Elina Svitolina of Ukraine at the ASB Tennis Classic in Auckland, New Zealand, on Thursday, January 4, 2024. AP
    Emma Raducanu of Great Britain plays a forehand during her three-set defeat to Elina Svitolina of Ukraine at the ASB Tennis Classic in Auckland, New Zealand, on Thursday, January 4, 2024. AP
  • Elina Svitolina of Ukraine waves to the crowd after defeating Emma Raducanu of Great Britain. Photosport
    Elina Svitolina of Ukraine waves to the crowd after defeating Emma Raducanu of Great Britain. Photosport
  • Emma Raducanu of Great Britain reacts during her match against Elina Svitolina of Ukraine. Getty Images
    Emma Raducanu of Great Britain reacts during her match against Elina Svitolina of Ukraine. Getty Images
  • Elina Svitolina celebrates after winning a point against Emma Raducanu. Getty Images
    Elina Svitolina celebrates after winning a point against Emma Raducanu. Getty Images
  • Emma Raducanu of Great Britain arrives for the match wearing heavy strapping on her thigh. Getty Images
    Emma Raducanu of Great Britain arrives for the match wearing heavy strapping on her thigh. Getty Images
  • Emma Raducanu after winning a point. Getty Images
    Emma Raducanu after winning a point. Getty Images
  • Emma Raducanu serves against Elina Svitolina. Getty Images
    Emma Raducanu serves against Elina Svitolina. Getty Images
  • Emma Raducanu plays a forehand against Elina Svitolina. Getty Images
    Emma Raducanu plays a forehand against Elina Svitolina. Getty Images
  • Emma Raducanu after winning a point against Elina Svitolina. Getty Images
    Emma Raducanu after winning a point against Elina Svitolina. Getty Images

Raducanu was the far better player in the early exchanges and deserved her 5-1 lead in the first set, with Svitolina unable to handle the 21-year-old's aggression and impressive ball striking. Even after letting slip her lead by losing five straight games, Raducanu showed grit under pressure to force, and then win, the tiebreak.

An even second set went the way of Svitolina in another tiebreak and as Raducanu fatigued, the Ukrainian ultimately ran away with the decider.

But this was a good performance from Raducanu, who should take plenty of confidence from her two matches in New Zealand heading into the Australian Open, where she has gained last-minute automatic entry under her protected ranking of 103.

Later in the day and across the Tasman Sea in Brisbane, Nadal continued his own comeback with a classy display, following up his first-round win over former US Open champion Dominic Thiem with a lopsided 6-1, 6-2 victory against Australian wildcard Jason Kubler.

Granted, Nadal did not face quite the same calibre of challenge as Raducanu on Thursday, but this was still the Spaniard close to his ruthless best, refusing to allow Kubler to settle and completely controlling the match from start to finish from the baseline.

Nadal was not quite as dominant on serve as he was against Thiem and needed to save four break points throughout the match, although his return game was locked in; he won 43 per cent of Kubler's first serve points and a whopping 82 per cent on his second serve.

"I started the match playing very well, with a very good determination," the former world No 1 said on court. "I came on court trying to be aggressive with my shots from the baseline and it worked very well. It was a very positive match.

"To have the chance to play again tomorrow means a lot to me. Two victories after a long time away from the professional tour is something that makes me feel good."

Next up in Nadal's comeback mission is another Australian, Jordan Thompson, in the quarter-finals on Friday. The 37-year-old has beaten Thompson on two previous occasions, both in straight sets, and will be heavily favoured to complete the hat-trick.

Nadal, who admitted 2024 could be his final season, has been keen to stress the importance of keeping expectations low. But if he maintains this level, then it will be tough to convince anyone that he won't be a contender at the Australian Open.

Essentials

The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours 
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

Stree

Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5

The Settlers

Director: Louis Theroux

Starring: Daniella Weiss, Ari Abramowitz

Rating: 5/5

FIGHT%20CARD
%3Cp%3E%3Cstrong%3EFeatherweight%204%20rounds%3A%3C%2Fstrong%3E%3Cbr%3EYousuf%20Ali%20(2-0-0)%20(win-loss-draw)%20v%20Alex%20Semugenyi%20(0-1-0)%3Cbr%3E%3Cstrong%3EWelterweight%206%20rounds%3A%3C%2Fstrong%3E%3Cbr%3EBenyamin%20Moradzadeh%20(0-0-0)%20v%20Rohit%20Chaudhary%20(4-0-2)%3Cbr%3E%3Cstrong%3EHeavyweight%204%20rounds%3A%3C%2Fstrong%3E%3Cbr%3EYoussef%20Karrar%20(1-0-0)%20v%20Muhammad%20Muzeei%20(0-0-0)%3Cbr%3E%3Cstrong%3EWelterweight%206%20rounds%3A%3C%2Fstrong%3E%3Cbr%3EMarwan%20Mohamad%20Madboly%20(2-0-0)%20v%20Sheldon%20Schultz%20(4-4-0)%3Cbr%3E%3Cstrong%3ESuper%20featherweight%208%20rounds%3A%3C%2Fstrong%3E%3Cbr%3EBishara%20Sabbar%20(6-0-0)%20v%20Mohammed%20Azahar%20(8-5-1)%3Cbr%3E%3Cstrong%3ECruiseweight%208%20rounds%3A%3C%2Fstrong%3E%3Cbr%3EMohammed%20Bekdash%20(25-0-0)%20v%20Musa%20N%E2%80%99tege%20(8-4-0)%3Cbr%3E%3Cstrong%3ESuper%20flyweight%2010%20rounds%3A%3C%2Fstrong%3E%3Cbr%3ESultan%20Al%20Nuaimi%20(9-0-0)%20v%20Jemsi%20Kibazange%20(18-6-2)%3Cbr%3E%3Cstrong%3ELightweight%2010%20rounds%3A%3C%2Fstrong%3E%3Cbr%3EBader%20Samreen%20(8-0-0)%20v%20Jose%20Paez%20Gonzales%20(16-2-2-)%3C%2Fp%3E%0A
Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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

MATCH INFO

Group B

Bayern Munich v Tottenham, midnight (Thursday)

Abu Dhabi Equestrian Club race card

5pm: Abu Dhabi Fillies Classic (PA) Prestige; Dh110,000; 1,400m
5.30pm: Abu Dhabi Colts Classic (PA) Prestige; Dh110,000; 1,400m
6pm: Maiden (PA); Dh80,000; 1,600m
6.30pm: Abu Dhabi Championship (PA) Listed; Dh180,000; 1,600m
7pm: Wathba Stallions Cup (PA) Handicap; Dh70,000; 2,200m
7.30pm: Handicap (PA); Dh100,000; 2,400m

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

UAE currency: the story behind the money in your pockets

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Guardians%20of%20the%20Galaxy%20Vol%203
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EJames%20Gunn%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Zoe%20Saldana%2C%20Dave%20Bautista%2C%20Vin%20Diesel%2C%20Bradley%20Cooper%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

MATCH INFO

Uefa Champions League last 16, first leg

Liverpool v Bayern Munich, midnight, Wednesday, BeIN Sports

PLAY-OFF%20DRAW
%3Cp%3EBarcelona%20%20v%20Manchester%20United%0D%3Cbr%3E%0D%3Cbr%3EJuventus%20v%20Nantes%20%0D%3Cbr%3E%0D%3Cbr%3ESporting%20Lisbon%20v%20Midtjylland%20%0D%3Cbr%3E%0D%3Cbr%3EShakhtar%20Donetsk%20v%20Rennes%20%0D%3Cbr%3E%0D%3Cbr%3EAjax%20v%20Union%20Berlin%0D%3Cbr%3E%0D%3Cbr%3EBayer%20Leverkusen%20v%20Monaco%20%0D%3Cbr%3E%0D%3Cbr%3ESevilla%20v%20PSV%20Eindhoven%0D%3Cbr%3E%0D%3Cbr%3ESalzburg%20v%20Roma%3C%2Fp%3E%0A
Jiu-jitsu calendar of events for 2017-2018:

August 5:

Round-1 of the President’s Cup in Al Ain.

August 11-13:

Asian Championship in Vietnam.

September 8-9:

Ajman International.

September 16-17

Asian Indoor and Martial Arts Games, Ashgabat.

September 22-24:

IJJF Balkan Junior Open, Montenegro.

September 23-24:

Grand Slam Los Angeles.

September 29:

Round-1 Mother of The Nation Cup.

October 13-14:

Al Ain U18 International.

September 20-21:

Al Ain International.

November 3:

Round-2 Mother of The National Cup.

November 4:

Round-2 President’s Cup.

November 10-12:

Grand Slam Rio de Janeiro.

November 24-26:

World Championship, Columbia.

November 30:

World Beach Championship, Columbia.

December 8-9:

Dubai International.

December 23:

Round-3 President’s Cup, Sharjah.

January 12-13:

Grand Slam Abu Dhabi.

January 26-27:

Fujairah International.

February 3:

Round-4 President’s Cup, Al Dhafra.

February 16-17:

Ras Al Khaimah International.

February 23-24:

The Challenge Championship.

March 10-11:

Grand Slam London.

March 16:

Final Round – Mother of The Nation.

March 17:

Final Round – President’s Cup.

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Tu%20Jhoothi%20Main%20Makkaar%20
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ELuv%20Ranjan%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3ERanbir%20Kapoor%2C%20Shraddha%20Kapoor%2C%20Anubhav%20Singh%20Bassi%20and%20Dimple%20Kapadia%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%3C%2Fp%3E%0A

 

Company: Instabug

Founded: 2013

Based: Egypt, Cairo

Sector: IT

Employees: 100

Stage: Series A

Investors: Flat6Labs, Accel, Y Combinator and angel investors

Updated: January 04, 2024, 12:58 PM