• Coco Gauff celebrates after beating Karolina Pliskova at the Dubai Duty Free Tennis Championships on February 21, 2024. AP
    Coco Gauff celebrates after beating Karolina Pliskova at the Dubai Duty Free Tennis Championships on February 21, 2024. AP
  • Coco Gauff argues with the umpire during her 2-6, 6-4, 6-3 win over Karolina Pliskova. Reuters
    Coco Gauff argues with the umpire during her 2-6, 6-4, 6-3 win over Karolina Pliskova. Reuters
  • Coco Gauff recovered from a set down to beat Karolina Pliskova. Reuters
    Coco Gauff recovered from a set down to beat Karolina Pliskova. Reuters
  • Czech Republic's Karolina Pliskova, the 15th seed, during her defeat to Coco Gauff. Reuters
    Czech Republic's Karolina Pliskova, the 15th seed, during her defeat to Coco Gauff. Reuters
  • Coco Gauff of the United States in action during her win over Karolina Pliskova. Reuters
    Coco Gauff of the United States in action during her win over Karolina Pliskova. Reuters
  • Third seed Coco Gauff defeated Karolina Pliskova in one hour and 53 minutes. Reuters
    Third seed Coco Gauff defeated Karolina Pliskova in one hour and 53 minutes. Reuters
  • Iga Swiatek on her way to victory over Elina Svitolina at the Dubai Duty Free Tennis Championships. Getty Images
    Iga Swiatek on her way to victory over Elina Svitolina at the Dubai Duty Free Tennis Championships. Getty Images
  • World No 1 Iga Swiatek of Poland defeated Ukraine's Elina Svitolina 6-1, 6-4. Getty Images
    World No 1 Iga Swiatek of Poland defeated Ukraine's Elina Svitolina 6-1, 6-4. Getty Images
  • 15th seed Elina Svitolina during her defeat against Iga Swiatek. Getty Images
    15th seed Elina Svitolina during her defeat against Iga Swiatek. Getty Images
  • Fourth seed Elena Rybakina during her 7-6, 3-6, 6-4 win over Magdalena Frech. Reuters
    Fourth seed Elena Rybakina during her 7-6, 3-6, 6-4 win over Magdalena Frech. Reuters

Coco Gauff marks prestigious accolade by advancing to DDF Tennis quarter-finals


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Coco Gauff may still be a teenager but the impact she is making both on and off the tennis court is quickly turning her into a cultural icon.

Time Magazine seems to think so, too, and named the 19-year-old American as one of their 12 Women of the Year for 2024.

Among the company Gauff has on this prestigious annual list includes Barbie movie director Greta Gerwig, Chanel CEO Leena Nair, and Yael Admi and Reem Hajajreh – two Israeli and Palestinian women whose organisations formed an alliance to strengthen calls for peace amid the continuing war in Gaza.

“I feel very honoured. I don't think I was expecting that, to be honest,” Gauff said after her third-round victory over Karolina Pliskova at the Dubai Duty Free Tennis Championships on Wednesday.

“It's really cool, I'm excited. The event is one of the things that my tennis schedule allows me to go to, so I'm really excited to attend and be among some incredible women, just hear their stories from their backgrounds, and maybe try to apply it to my own life.”

Gauff has never been afraid to stand up for what she believes in. It's a quality that runs deep in her family; her grandmother Yvonne Lee Odom was the first black student at her high school in 1961, while her parents have always encouraged their daughter to make her voice heard on important cultural issues, which she has done to great effect.

Tennis, of course, is the platform upon which Gauff is able to amplify her voice, and her platform continues to expand as her standing in the game grows. Long seen as a future star, ever since beating one of her heroes, Venus Williams, at Wimbledon when she was 15, Gauff is now established among the elite as a Grand Slam champion and the world No 3.

“I like to say I'm more than a tennis player,” Gauff said. “Especially in this day and age, I will say growing up in tennis, coming from a lineage like Billie Jean King, Venus Williams, Althea Gibson, I feel like this sport is very popular in advocating for equality and justice. I feel comfortable doing that.”

Gauff may be more than a tennis player, but on Wednesday it was all about the day job, and it looked like the third seed was set for an early flight home when she dropped the first set to former world No 1 Pliskova.

The American regrouped admirably, overcoming initial serving problems and a prolonged row with the umpire to claim a 2-6, 6-4, 6-3 victory in one hour and 53 minutes.

After a surprise defeat in the Qatar Open second round last week, it was an impressive win against the in-form Pliskova, who had won her last 11 matches, not including the walkover in the Doha semi-finals.

“It felt like a good win because in Doha, I didn't play well. I feel like here I haven't been playing the best,” Gauff said. “Especially an opponent like her. She's been playing well since the start of the year, coming back from injury.

“Even though her ranking is probably not where it should be considering the calibre of player she is, it definitely felt like a top win for me. Hopefully, I can continue to use that to build my confidence going into the rest of this week.”

Gauff was in control at 4-2 up in the second set when she got involved in a lengthy exchange with umpire Pierre Bacchi over a successful Hawk-Eye call on a serve. Bacchi had deemed that Pliskova, who hit her return into the net, had been hindered by the incorrect call by the line judge and ordered Gauff to replay the point. Gauff, however, argued the call came too late and felt she should have been awarded the point.

After unsuccessfully pleading her case, Gauff admitted defeat in her argument and quickly refocused to win the game. While she was broken in a later game, the third seed claimed another break of her own to close out the set and level the match.

As it transpired, Gauff was right in her protest with Bacchi. “I don't usually advocate that hard for things unless I'm 100 per cent sure. I don't want to get the reputation with the refs,” she said. “When I walked away, I was like, OK, don't let one point turn into a three- or four-point ordeal. I definitely was able to reset after that.”

The deciding set was far less dramatic, a single break of serve falling in Gauff's favour in the eighth game, and after fending off two break points, she sealed the match at the second attempt.

The victory ensures Gauff, who will face Anna Kalinskaya in the quarter-finals after the Russian's victory over 2022 champion Jelena Ostapenko, stays on a semi-final collision course with world No 1 Iga Swiatek. The top seed eliminated the only other former champion in the draw, Elina Svitolina, 6-1, 6-4.

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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Updated: February 21, 2024, 5:30 PM