Germany's Alexander Zverev celebrates his win over Britain's Cameron Norrie. AFP
Germany's Alexander Zverev celebrates his win over Britain's Cameron Norrie. AFP
Germany's Alexander Zverev celebrates his win over Britain's Cameron Norrie. AFP
Germany's Alexander Zverev celebrates his win over Britain's Cameron Norrie. AFP

Alexander Zverev fights tooth and nail to reach Australian Open quarter-finals


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Alexander Zverev was stretched to the limit by a dogged Cameron Norrie before making it to the Australian Open quarter-finals after a grueling five-set battle on Monday.

The German sixth seed triumphed 7-5, 3-6, 6-3, 4-6, 7-6 (10/3) in a match that lasted more than four hours.

"At the end of the day it's a Grand Slam and everyone is playing at their best here," said Zverev. "Cam has definitely been playing amazing tennis and I'm just happy to get through."

Both players were solid on serve in the first set until Zverev won a 16-shot rally to earn two break points in the 11th game, making the vital breakthrough when Norrie netted.

The German, who had won all four of their previous Tour-level matches, broke first in the second set to ramp up the pressure on his 19th-seeded opponent but Norrie then went on a four-game winning spree to level the match.

A single break was enough to give Zverev the third set and the roles were reversed in the fourth set as Norrie hit back.

The scenarios quickly changed for the British number one, who dumped a forehand into the net to lose his serve in the opening game of the deciding set.

But he was back on level terms within minutes, breaking for the fourth time in the match. A wild forehand from Norrie in the seventh game handed Zverev two more break points but he failed to close the match. The deciding set went to a tie-break, which turned into a one-sided affair. Zverev raced into an 8-2 lead and he secured the match.

Meanwhile, Carlos Alcaraz reached the Australian Open quarter-finals for the first time, setting up a showdown against Olympic champion Zverev.

The 20-year-old Wimbledon champion missed the season-opening major in 2023 because of injury but is more than making up for lost time. The No 2 seed beat Miomir Kecmanovic 6-4, 6-4, 6-0 in less than two hours to open the night session on Rod Laver Arena.

He has dropped just one set en route to the last eight.

Spain's Carlos Alcaraz hits a return against Serbia's Miomir Kecmanovic. AFP
Spain's Carlos Alcaraz hits a return against Serbia's Miomir Kecmanovic. AFP

Also, two-time runner-up Daniil Medvedev overcame stubborn resistance from Portugal's Nuno Borges to book a place in the quarter-finals with a 6-3, 7-6, 5-7, 6-1 win. He will meet Polish ninth seed Hubert Hurkacz next.

World number three Medvedev, whose only Grand Slam title was at the 2021 US Open, was a Melbourne finalist in 2021 and 2022, losing to Novak Djokovic and Rafael Nadal.

But he said he had improved since.

"I know what I'm worth. I know how good I can play," he said. "I proved it at the US Open, especially for myself, playing some tough opponents, in my opinion, like gamestyle-wise. I managed to beat them.

"I'm ready. Hopefully I can show it on the tennis court. We can talk forever who is ready, who is favourite. You need to win."

In the women's section, seeded players continued to topple as Dayana Yastremska and Linda Noskova advanced to the quarter-finals.

Yastremska beat 18th seed Victoria Azarenka 7-6, 6-4, a two-time Australian Open champion, and No 23 seed Elina Svitolina had to retire after hurting her back when she was trailing Noskova 3-0.

Anna Kalinskaya beat No 26 seed Jasmine Paolini 6-4, 6-2 in a later match.

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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Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

Race card

4pm Al Bastakiya Listed US$300,000 (Dirt) 1,900m

4.35pm Mahab Al Shimaal Group 3 $350,000 (D) 1,200m

5.10pm Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m

5.45pm Burj Nahaar Group 3 $350,000 (D) 1,600m

6.20pm Jebel Hatta Group 1 $400,000 (T) 1,800m

6.55pm Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m

7.30pm Dubai City Of Gold Group 2 $350,000 (T) 2,410m

The National selections:

4pm Zabardast

4.35pm Ibn Malik

5.10pm Space Blues

5.45pm Kimbear

6.20pm Barney Roy

6.55pm Matterhorn

7.30pm Defoe

Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

Updated: January 22, 2024, 11:32 AM