Daniil Medvedev faces tricky opener at Dubai Tennis Championships

Daniil Medvedev’s title defence at the Dubai Duty Free Tennis Championships will begin with a tricky opener against 23-year-old Alexander Shevchenko, the draw revealed on Saturday.

Making his first appearance since losing the Australian Open final from two-sets-to-love up against Jannik Sinner, Medvedev is familiar with the danger posed by Shevchenko, who extended the Russian to three sets in their sole previous meeting in the Madrid Masters third round last year.

Shevchenko arrives in Dubai at a career-high ranking of 45 and was present at the draw ceremony when his name was announced as Medvedev’s first-round opponent.

“Basically, I thought it’s better to redo the draw,” joked Shevchenko, who changed his citizenship at the start of the 2024 season from Russia to Kazakhstan.

“Obviously it’s different playing here (compared to Madrid); he won last year, he’s the defending champion and just a great player. To beat him you have to play your best and hopefully he plays a little bit below his average. Let’s see, let’s hope.”

Medvedev could take on No 8 seed Alejandro Davidovich Fokina in the quarter-finals, with the likes of third-seeded Hubert Hurkacz, fifth-seeded Ugo Humbert, French wildcard Gael Monfils, and former champion Andy Murray, all possible semi-final opponents for the world No 4.

Andrey Rublev, 2022 Dubai champion and last year’s runner-up, is seeded No 2 and will take on China’s Zhang Zhizhen in the first round.

Rublev shares the same quarter of the draw with No 6 seed Adrian Mannarino and could square off with No 4 seed Karen Khachanov or No 7 seed Alexander Bublik in the semi-finals.

Joining Monfils as wildcards in the main draw are Jordanian Abdullah Shelbayh and India’s Sumit Nagal.

Nagal will open against Lorenzo Sonego and could face Medvedev in the second round while Shelbayh will make his Dubai debut against Dutch world No 28 Tallon Griekspoor.

Three-time Grand Slam champion Murray has an intriguing opening clash with former world No 10 Denis Shapovalov, who is making his way back up the rankings after spending six months on the sidelines nursing a knee injury.

In qualifying action on Saturday, Tunisia’s Aziz Dougaz led 3-1 and held three set points at 5-4 in the opening frame before succumbing 7-6(3), 6-1 to 63rd-ranked Frenchman Luca van Assche.

Main draw matches kick off on Monday at Dubai Duty Free Tennis Stadium, with the final taking place on March 2.

yallacompare profile

Date of launch: 2014

Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer

Based: Media City, Dubai

Sector: Financial services

Size: 120 employees

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Last-16 Europa League fixtures

Wednesday (Kick-offs UAE)

FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm

Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm

Inter Milan v Getafe (one leg only) 11pm

Manchester United (5) v LASK (0) 11pm

Thursday

Bayer Leverkusen (3) v Rangers (1) 8.55pm

Sevilla v Roma (one leg only) 8.55pm

FC Basel (3) v Eintracht Frankfurt (0) 11pm

Wolves (1) Olympiakos (1) 11pm

The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

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