Tennis’s fragmented structure has long been the sport’s Achilles heel, with seven different governing bodies often at odds with one another.
But what if tennis had one commissioner, fully in control, and what if that commissioner was Andy Murray?
That was a hypothetical question posed to Murray on the eve of his participation in the Dubai Duty Free Tennis Championships and the former world No 1 was quick to share his views on what he would tackle first in order to create a healthier tennis ecosystem.
“Probably the schedule. If I could do whatever I wanted, and there were no contracts in place that would stop me from moving the schedule around, there's obvious things that I would do,” Murray told The National ahead of his Dubai opener against Denis Shapovalov, where he is aiming for only his second win of what has been a tough start to the new season.
The world No 50 – who is 1-5 win-loss in 2024, with his sole triumph coming in Doha last week against France’s Alexandre Muller – says he'd like to add a Masters 1000 tournament on grass, a Masters 1000 tournament in the Middle East, and a Masters 1000 tournament in South America.
“I think that the South American swing gets a bit of a bad rap from some people but if you watch the matches over there, the atmosphere is unbelievable,” he explained.
“They love tennis over there. But it sometimes doesn't always get the best player fields because maybe of the surfaces that it's on and the time of year and things like that, but I think they deserve to have one because of how big the sport is over there and how well they support the events.”
The Scot feels the Australian summer swing should be one week longer, allowing for a tournament to be added ahead of the opening Grand Slam of the season, and for the grass season to be extended as well.
More importantly, the three-time Grand Slam champion wants there to be a balance between players’ calls for a shorter season and their participation in exhibition events that contribute to their fatigue and their hectic travel schedules.
“I think there should be a longer off-season as well,” he added.
“I don't know if I would want restrictions on exhibitions. I just think that sometimes the players are a little bit hypocritical [over] the tennis schedule, and it’s like the tennis schedule is too long, but then players are flying all over the world in the off-season to play exhibitions, and that's their choice.
“But it just seems hypocritical because they don't have to play the exhibitions. And they don't have to play every tournament on the ATP tour; they can decide not to come here [to Dubai] or they don't have to play Indian Wells.
“Yes, that might harm their ranking, but they can choose to miss those events. So yeah, I would probably like to see a longer off-season.
“And I wouldn't want to ban exhibitions. I would just ask the players to be a little bit more selective with how they talk about the tour and the schedule and everything when they're off playing exhibitions. And now there's going to be more in the middle of the season.”
Murray noted how exhibitions are no longer restricted to the off-season and are popping up on the calendar midseason as well, as is the case with Patrick Mouratoglou’s UTS events and the newly-announced "Six Kings Slam" which is set to take place in Saudi Arabia in October.
“It's the top players in the world that are able to play exhibitions, where they make lots of money, but the rest of the players they don't have that opportunity and who should you feel more … Well, the players that are at the top of the game make loads of money from prize money, commercial sponsorships, appearance fees and everything, and exhibitions,” said Murray.
“It is the slightly lower-ranked players that obviously don't get those opportunities. So for them, they want more tournaments, because it's a chance for them to earn more money. So there has to be a bit of a balance to that.”
Murray would also like to see the ATP and WTA tours merge, to make tennis a more attractive product for television and sponsors. He believes combining the tours would help with scheduling and logistics too.
“Imagine for the tour supervisors, how much of a pain that must be for them when they're going through the schedule for like Indian Wells and it's like, ‘Oh, you can't put a men's match on at this time because we need two women's here and this TV can only show men's matches at this time and this TV can only show women's matches, so we can't have like overlap in the schedule’. I don't know, it must just be a complete pain for them to have to deal with all that,” he said.
Murray believes unity should be the way forward, but it seems the sport is considering moving in the opposite direction with rumours suggesting the four Grand Slams and the nine Masters 1000 tournaments are looking to form a breakaway “super tour” that would focus on creating a premium product for the fans to consume.
The 36-year-old Brit does not have any details about the rumoured “super tour” but is concerned it is a move fuelled by self-interest rather than overall progress for the sport.
“Tennis is in a difficult spot just now because I don't think anyone knows exactly what's next,” he stated. “I know there's issues between Tennis Australia and the ATP; the Grand Slams and the ATP and the WTA.
“There's obviously been discussions with Saudi Arabia and the PIF; who's going to work with them and what's that going to look like? Will that be a tournament that happens there? Will it be multiple tournaments? Will there be like this ‘premier super tour’ that the Slams are creating with Saudi Arabia? I don't know. I don't know what it’s going to look like.
“Everyone's looking out for their best interests and that's not always the best thing for the sport. Everyone is sort of fighting a bit with each other and it would be much easier if everyone actually worked together for the common good. And I don't know. That's what I hope will happen; I'd say it's unlikely.”
The world No 50 is 1-5 win-loss in 2024, with his sole triumph coming in Doha last week against France’s Alexandre Muller.
Murray was on a six-match losing streak before beating Muller – a stretch he described as one of the most difficult of his career. He lost the following day to eventual finalist Jakub Mensik in a third-set tiebreak three and a half-hour battle but walked away from the Qatar Open feeling optimistic about his progress.
“I think the last two days, like, there was some positive stuff,” said Murray.
“I was hitting the ball a bit harder, I was trying to come forward to the net, and I wasn't the one getting pushed around all of the time. So yeah, that was positive. But ultimately, yeah, today, disappointing to lose that one.”
Murray, a champion in Dubai in 2017, will take on Shapovalov on Centre Court on Monday (not before 16:00 local time), searching for just his second victory of the season. He is 1-1 head-to-head against Shapovalov and has won their most recent meeting, in Madrid on clay two years ago.
Red flags
- Promises of high, fixed or 'guaranteed' returns.
- Unregulated structured products or complex investments often used to bypass traditional safeguards.
- Lack of clear information, vague language, no access to audited financials.
- Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
- Hard-selling tactics - creating urgency, offering 'exclusive' deals.
Courtesy: Carol Glynn, founder of Conscious Finance Coaching
MATCH INFO
Qalandars 112-4 (10 ovs)
Banton 53 no
Northern Warriors 46 all out (9 ovs)
Kumara 3-10, Garton 3-10, Jordan 2-2, Prasanna 2-7
Qalandars win by six wickets
More from Rashmee Roshan Lall
APPLE IPAD MINI (A17 PRO)
Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits
Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
Fifa Club World Cup quarter-final
Esperance de Tunis 0
Al Ain 3 (Ahmed 02’, El Shahat 17’, Al Ahbabi 60’)
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
UAE SQUAD
Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani
Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Salem Rashid, Mohammed Al Attas, Alhassan Saleh
Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Yahya Nader, Ahmed Barman, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah, Yahya Al Ghassani
Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
The specs
Engine: 4.0-litre flat-six
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Hydrogen: Market potential
Hydrogen has an estimated $11 trillion market potential, according to Bank of America Securities and is expected to generate $2.5tn in direct revenues and $11tn of indirect infrastructure by 2050 as its production increases six-fold.
"We believe we are reaching the point of harnessing the element that comprises 90 per cent of the universe, effectively and economically,” the bank said in a recent report.
Falling costs of renewable energy and electrolysers used in green hydrogen production is one of the main catalysts for the increasingly bullish sentiment over the element.
The cost of electrolysers used in green hydrogen production has halved over the last five years and will fall to 60 to 90 per cent by the end of the decade, acceding to Haim Israel, equity strategist at Merrill Lynch. A global focus on decarbonisation and sustainability is also a big driver in its development.
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)
SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
RIVER%20SPIRIT
%3Cp%3E%3Cstrong%3EAuthor%3A%20%3C%2Fstrong%3ELeila%20Aboulela%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Saqi%20Books%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPages%3A%3C%2Fstrong%3E%20320%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAvailable%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
New schools in Dubai
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
What%20is%20Dungeons%20%26%20Dragons%3F%20
%3Cp%3EDungeons%20%26amp%3B%20Dragons%20began%20as%20an%20interactive%20game%20which%20would%20be%20set%20up%20on%20a%20table%20in%201974.%20One%20player%20takes%20on%20the%20role%20of%20dungeon%20master%2C%20who%20directs%20the%20game%2C%20while%20the%20other%20players%20each%20portray%20a%20character%2C%20determining%20its%20species%2C%20occupation%20and%20moral%20and%20ethical%20outlook.%20They%20can%20choose%20the%20character%E2%80%99s%20abilities%2C%20such%20as%20strength%2C%20constitution%2C%20dexterity%2C%20intelligence%2C%20wisdom%20and%20charisma.%20In%20layman%E2%80%99s%20terms%2C%20the%20winner%20is%20the%20one%20who%20amasses%20the%20highest%20score.%3C%2Fp%3E%0A
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
MATCH INFO
Asian Champions League, last 16, first leg:
Al Jazira 3 Persepolis 2
Second leg:
Monday, Azizi Stadium, Tehran. Kick off 7pm
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20101hp%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20135Nm%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%20Six-speed%20auto%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh79%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
MATCH INFO
Uefa Champions League semi-final, first leg
Tottenham v Ajax, Tuesday, 11pm (UAE).
Second leg
Ajax v Tottenham, Wednesday, May 8, 11pm
Games on BeIN Sports
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent