Of all the days for the Mubadala Abu Dhabi Open to experience adverse weather conditions, Sunday was not it.
A tightly packed schedule for the WTA Tour’s Middle East swing – the Qatar Open in Doha starts on Monday – meant there was no margin for error. Either the final was played on Sunday or not at all.
The players, fans, and organisers might have feared the worst after waking up on Sunday morning to persistent grey and gloomy skies and the evidence of overnight storms.
Thankfully, although the rain threatened, it never arrived, at least not in time to stop Elena Rybakina from marching to the title, the top seed living up to her billing with a largely comfortable 6-1, 6-4 victory over Daria Kasatkina.
“It was a tough match and I’m really happy with how I managed the second set,” Rybakina, 24, said. “I’m happy with the whole week here in Abu Dhabi and I’m looking forward already for my match in Doha.”
Perhaps aware of a potentially imminent storm and her quick turnaround time before going to Qatar, Rybakina looked in no mood to leave it in the hands of Mother Nature; the Kazakh took full advantage of Kasatkina’s struggles on serve to race into a one-set lead in just 25 minutes.
The clouds that hovered menacingly above Zayed Sports City’s Stadium Court gathered metaphorically over Kasatkina when she was broken early in the second set to trail 2-1. Yet, just as the final was in danger of becoming a blowout, the Russian dug in to make it competitive.
An immediate break back for 2-2 was followed by two more break exchanges, before Kasatkina got herself in front for the first time with a service hold for 4-3. Unfortunately for the Russian, that’s as good as it got as Rybakina resumed control to win the next two games and give herself the chance to serve out the victory.
With the 10th, and ultimately final, game of the set poised at 30-30, there was a brief pause as a few specks of rain arrived to disrupt proceedings. After a quick sit down under the umbrellas, the players returned to the court, and a couple of big Rybakina serves closed out the match in 71 minutes.
When asked if she would have time to celebrate, given that the Qatar Open starts on Monday, Rybakina said: “I’m travelling tomorrow so we’re going for a nice dinner.
“I still have treatment and I can’t really have a late night as I have a match on Tuesday, so not too much time for celebration but better than travelling tonight. I feel sorry for Dasha [Kasatkina] but the schedule is very tough for us.”
Rybakina, who will move up to world No 4 on Monday after her second title of the season, has received a bye into the second round in Doha, so has the luxury of an extra day to travel, rest and recuperate.
However, that is not the case for beaten finalist Kasatkina. The 26-year-old Russian, who climbs one place to No 13 in the WTA rankings, was on a 10.30pm flight on Sunday and will play her first-round match against compatriot Anastasia Pavlyuchenkova on Monday.
As Kasatkina raced to the airport, she did so with mixed emotions. On one hand, there is the disappointment of another final defeat – her second this season and fourth in a row, all in straight sets. On the other, her best start to the season in terms of matches won.
"Right now I’m a bit disappointed after leaving the court, but sometimes being upset can help you more than being super happy," she said. "I think that these losses in finals will make me better and will push me to grow.
"It's my second final of the year, I’m playing a lot of matches and winning most of them, which is very important. It’s the best start of the year for me ever, so I can be happy with that."
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World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
MATCH INFO
Uefa Champions League semi-final, second leg
Roma 4
Milner (15' OG), Dzeko (52'), Nainggolan (86', 90 4')
Liverpool 2
Mane (9'), Wijnaldum (25')
Election pledges on migration
CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
Scoreline
Al Wasl 1 (Caio Canedo 90 1')
Al Ain 2 (Ismail Ahmed 3', Marcus Berg 50')
Red cards: Ismail Ahmed (Al Ain) 77'
Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
THE SPECS
Engine: 1.5-litre, four-cylinder turbo
Transmission: seven-speed dual clutch automatic
Power: 169bhp
Torque: 250Nm
Price: Dh54,500
On sale: now
HEADLINE HERE
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Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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