• Spain's Rafael Nadal leaves the court after losing in straight sets against Germany's Alexander Zverev in their first-round match at the French Open at Roland Garros in Paris on Monday, May 27, 2024. AP
    Spain's Rafael Nadal leaves the court after losing in straight sets against Germany's Alexander Zverev in their first-round match at the French Open at Roland Garros in Paris on Monday, May 27, 2024. AP
  • Spain's Rafael Nadal after his three-set defeat to Germany's Alexander Zverev on Court Philippe-Chatrier. AFP
    Spain's Rafael Nadal after his three-set defeat to Germany's Alexander Zverev on Court Philippe-Chatrier. AFP
  • Spain's Rafael Nadal speaks with French Open tennis tournament director Amelie Mauresmo after his defeat. AFP
    Spain's Rafael Nadal speaks with French Open tennis tournament director Amelie Mauresmo after his defeat. AFP
  • Alexander Zverev reacts after beating Rafael Nadal. Reuters
    Alexander Zverev reacts after beating Rafael Nadal. Reuters
  • Alexander Zverev consoles Rafael Nadal after their match. Getty Images
    Alexander Zverev consoles Rafael Nadal after their match. Getty Images
  • Alexander Zverev shakes hands with Rafael Nadal after winning their first-round match. Reuters
    Alexander Zverev shakes hands with Rafael Nadal after winning their first-round match. Reuters
  • Rafael Nadal after losing his first round match against Alexander Zverev. Reuters
    Rafael Nadal after losing his first round match against Alexander Zverev. Reuters
  • Rafael Nadal after losing a point against Alexander Zverev. Reuters
    Rafael Nadal after losing a point against Alexander Zverev. Reuters
  • Rafael Nadal plays a backhand against Alexander Zverev. Getty Images
    Rafael Nadal plays a backhand against Alexander Zverev. Getty Images
  • Alexander Zverev of Germany in action. EPA
    Alexander Zverev of Germany in action. EPA
  • Rafael Nadal celebrates during his first-round match against Alexander Zverev. Reuters
    Rafael Nadal celebrates during his first-round match against Alexander Zverev. Reuters
  • Novak Djokovic, centre right with blue sweater and white cap, watches Rafael Nadal's match against Alexander Zverev. AP
    Novak Djokovic, centre right with blue sweater and white cap, watches Rafael Nadal's match against Alexander Zverev. AP
  • Germany's Alexander Zverev plays a backhand return. AP
    Germany's Alexander Zverev plays a backhand return. AP
  • Spain's Rafael Nadal reacts against Alexander Zverev. Reuters
    Spain's Rafael Nadal reacts against Alexander Zverev. Reuters
  • Rafael Nadal plays a backhand against Alexander Zverev. Getty Images
    Rafael Nadal plays a backhand against Alexander Zverev. Getty Images

Rafael Nadal says playing at Wimbledon unlikely as he targets Paris Olympics


  • English
  • Arabic

Rafael Nadal has admitted that it is unlikely that he will risk playing at this year's Wimbledon after an injury-ravaged 18 months as he looks to regain full fitness in time for the Paris Olympics.

The Spaniard was knocked out in the first round of the French Open for the first time in his career on Monday when he was beaten in straight sets by fourth seed Alexander Zverev.

The 37-year-old missed almost all of 2023 with a hip problem and his comeback earlier this year was stalled by a muscle tear, before small niggles affected his preparation for the clay-court major where he is a 14-time champion.

The grass courts of Wimbledon are the next Grand Slam on the calendar, starting on July 1, quickly followed by a switch back to clay for the Olympic tennis tournament at Roland Garros that begins on July 27.

And it is this jumping between surfaces in a short period of time that concerns two-time Wimbledon winner Nadal, who has only played five tournaments since suffering a hip injury at the 2023 Australian Open.

“For me now [it] looks difficult to make a transition to grass, then having the Olympics again on clay,” said 22-time Slam winner Nadal, who is earmarked to play Olympic doubles with world No 3 and reigning Wimbledon champion Carlos Alcaraz. “I cannot confirm anything. I need to talk with the team and analyse facts.

“But I don't think it's going to be smart after all the things that happened to my body to make a big transition to a completely different surface and then come back immediately to clay.

“I cannot tell you if I will be [playing] or not [playing] in one month and a half [at the Olympics], because my body has been a jungle for two years. You don't know what to expect. I wake up one day and I found a snake biting me. Another day a tiger.

“It has been a big fight with all the things that I went through, but the dynamic has been positive in the last few weeks.

“I need to give myself a little bit longer chance to see if my level is growing and my body is holding, and then let's make a decision. Give me two months until the Olympics, and then let's see if I am able to keep going or I say, 'OK guys, it's more than enough'. Let's see.”

In Tuesday's first-round action at a once again rain-interrupted Roland Garros, seventh seed Casper Ruud advanced with a straight-sets victory against Brazilian qualifier Felipe Meligeni Alves.

Ruud, who won clay-court titles in Barcelona and Geneva in the build-up to Roland Garros, cruised to a 6-3, 6-4, 6-3 victory in just under two hours and will next face either Alejandro Davidovich Fokina of Spain or Monegasque qualifier Valentin Vacherot.

The Norwegian was beaten in straight sets by Novak Djokovic in last year's final following a one-sided loss to Rafael Nadal in the 2022 showpiece.

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

Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

A Prayer Before Dawn

Director: Jean-Stephane Sauvaire

Starring: Joe Cole, Somluck Kamsing, Panya Yimmumphai

Three stars

Past winners of the Abu Dhabi Grand Prix

2016 Lewis Hamilton (Mercedes-GP)

2015 Nico Rosberg (Mercedes-GP)

2014 Lewis Hamilton (Mercedes-GP)

2013 Sebastian Vettel (Red Bull Racing)

2012 Kimi Raikkonen (Lotus)

2011 Lewis Hamilton (McLaren)

2010 Sebastian Vettel (Red Bull Racing)

2009 Sebastian Vettel (Red Bull Racing)

 

War and the virus
Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Persuasion
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ECarrie%20Cracknell%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDakota%20Johnson%2C%20Cosmo%20Jarvis%2C%20Richard%20E%20Grant%2C%20Henry%20Golding%20and%20Nikki%20Amuka-Bird%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201.5%2F5%3C%2Fp%3E%0A

Profile Periscope Media

Founder: Smeetha Ghosh, one co-founder (anonymous)

Launch year: 2020

Employees: four – plans to add another 10 by July 2021

Financing stage: $250,000 bootstrap funding, approaching VC firms this year

Investors: Co-founders

AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

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

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Landfill in numbers

• Landfill gas is composed of 50 per cent methane

• Methane is 28 times more harmful than Co2 in terms of global warming

• 11 million total tonnes of waste are being generated annually in Abu Dhabi

• 18,000 tonnes per year of hazardous and medical waste is produced in Abu Dhabi emirate per year

• 20,000 litres of cooking oil produced in Abu Dhabi’s cafeterias and restaurants every day is thrown away

• 50 per cent of Abu Dhabi’s waste is from construction and demolition

RESULTS

Mumbai Indians 181-4 (20 ovs)
Kolkata Knight Riders 168-6 (20ovs)

Mumbai won by 13 runs

Rajasthan Royals 152-9 (20 ovs)
Kings XI Punjab 155-4 (18.4 ovs)

Kings XI Punjab won by 6 wickets

How to improve Arabic reading in early years

One 45-minute class per week in Standard Arabic is not sufficient

The goal should be for grade 1 and 2 students to become fluent readers

Subjects like technology, social studies, science can be taught in later grades

Grade 1 curricula should include oral instruction in Standard Arabic

First graders must regularly practice individual letters and combinations

Time should be slotted in class to read longer passages in early grades

Improve the appearance of textbooks

Revision of curriculum should be undertaken as per research findings

Conjugations of most common verb forms should be taught

Systematic learning of Standard Arabic grammar

The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

On sale: Now

Results

4pm: Al Bastakiya – Listed (TB) $150,000 (Dirt) 1,900m; Winner: Panadol, Mickael Barzalona (jockey), Salem bin Ghadayer (trainer)

4.35pm: Dubai City Of Gold – Group 2 (TB) $228,000 (Turf) 2,410m; Winner: Walton Street, William Buick, Charlie Appleby

5.10pm: Mahab Al Shimaal – Group 3 (TB) $228,000 (D) 1,200m; Winner: Canvassed, Pat Dobbs, Doug Watson

5.45pm: Burj Nahaar – Group 3 (TB) $228,000 (D) 1,600m; Winner: Midnight Sands, Pat Dobbs, Doug Watson

6.20pm: Jebel Hatta – Group 1 (TB) $260,000 (T) 1,800m; Winner: Lord Glitters, Daniel Tudhope, David O’Meara

6.55pm: Al Maktoum Challenge Round-1 – Group 1 (TB) $390,000 (D) 2,000m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass

7.30pm: Nad Al Sheba – Group 3 (TB) $228,000 (T) 1,200m; Winner: Final Song, Frankie Dettori, Saeed bin Suroor

%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

UAE squad

Esha Oza (captain), Al Maseera Jahangir, Emily Thomas, Heena Hotchandani, Indhuja Nandakumar, Katie Thompson, Lavanya Keny, Mehak Thakur, Michelle Botha, Rinitha Rajith, Samaira Dharnidharka, Siya Gokhale, Sashikala Silva, Suraksha Kotte, Theertha Satish (wicketkeeper) Udeni Kuruppuarachchige, Vaishnave Mahesh.

UAE tour of Zimbabwe

All matches in Bulawayo
Friday, Sept 26 – First ODI
Sunday, Sept 28 – Second ODI
Tuesday, Sept 30 – Third ODI
Thursday, Oct 2 – Fourth ODI
Sunday, Oct 5 – First T20I
Monday, Oct 6 – Second T20I

US tops drug cost charts

The study of 13 essential drugs showed costs in the United States were about 300 per cent higher than the global average, followed by Germany at 126 per cent and 122 per cent in the UAE.

Thailand, Kenya and Malaysia were rated as nations with the lowest costs, about 90 per cent cheaper.

In the case of insulin, diabetic patients in the US paid five and a half times the global average, while in the UAE the costs are about 50 per cent higher than the median price of branded and generic drugs.

Some of the costliest drugs worldwide include Lipitor for high cholesterol. 

The study’s price index placed the US at an exorbitant 2,170 per cent higher for Lipitor than the average global price and the UAE at the eighth spot globally with costs 252 per cent higher.

High blood pressure medication Zestril was also more than 2,680 per cent higher in the US and the UAE price was 187 per cent higher than the global price.

Updated: May 28, 2024, 2:55 PM