Ons Jabeur celebrates after beating Camila Osorio in the second round of the French Open at Roland Garros on May 29, 2024. AFP
Ons Jabeur celebrates after beating Camila Osorio in the second round of the French Open at Roland Garros on May 29, 2024. AFP
Ons Jabeur celebrates after beating Camila Osorio in the second round of the French Open at Roland Garros on May 29, 2024. AFP
Ons Jabeur celebrates after beating Camila Osorio in the second round of the French Open at Roland Garros on May 29, 2024. AFP

French Open: Jabeur relief after difficult win and Alcaraz through despite sudden slump


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Ons Jabeur recovered from a second-set collapse to defeat Camila Osorio in a rollercoaster second-round match at the French Open on Wednesday.

The Tunisian eighth seed appeared to be in control after breaking her Colombian opponent three times on the way to taking the opening set 6-3 under the roof on Court Suzanne Lenglen with heavy rain falling yet again in Paris.

Jabeur hardly put a foot wrong, combining power and finesse to put 22-year-old Osorio on the back foot, but a fall in the second set upset her rhythm.

And any thoughts Jabeur had of following up her comfortable first-round victory over Sachia Vickery with another easy win were quickly banished when the world No 77 raced into a 4-1 lead before seeing out the second set in just 30 minutes.

Jabeur, who reached the quarter-finals at Roland Garros last year, seemed to have regained her composure with an early break in the decider only to miss out on a 3-0 advantage, despite leading 40-0 on serve.

The three-time Grand Slam finalist then broke again to take a commanding 4-1 lead only for her seemingly fragile confidence to be shaken again with Osario pulling it back to 4-3.

But, after yet another break, Jabeur held her serve, and her nerve, to secure a 6-3, 1-6, 6-3 victory and a spot in Round 3 where she will face either 2021 US Open finalist Leylah Fernandez of Canada or China's Wang Xiyu.

Meanwhile, home hope Caroline Garcia's French Open dreams are over for another year after she was beaten 6-3, 6-3 by Sofia Kenin on Court Philippe-Chatrier.

“Her game annihilates my strong points. She takes the ball early. She changes directions. She returns quite well,” Garcia said. “That actually makes her difficult to outplay.”

American Kenin has struggled in recent years due to injuries after winning the 2020 Australian Open and reaching the final in Paris later that year before losing to Iga Swiatek. She is now No 56 in the rankings, after once being as high as No 4, and has bowed out in the first or second round at six of the past seven Grand Slam tournaments.

The 25-year-old's 2024 season so far has not been great, with seven losses coming in opening matches with a 4-13 overall record. But that did not stop her beating 21st seed Garcia in 85 minutes.

“This is the place where you want everything to come together,” said Kenin, who will now take on Jelena Ostapenko or Clara Tauson. “At the start of the year, I wasn’t playing as I am playing right now. I feel like I’m definitely more fitter, doing the right things from my end: fitness, diet, everything. Obviously it’s paying off.”

In the men's draw, third seed Carlos Alcaraz is through to Round 3 but only after suffering a sudden drop in form midway through his match against Dutch qualifier Jesper de Jong.

The Spaniard was forced to work hard for a two-set lead under the Court Philippe-Chatrier roof but 176th-ranked De Jong refused to be intimidated and extended the match as Alcaraz suffered a third-set slump.

An error-strewn Alcaraz continued to struggle as the first four games of the fourth set all went against serve with the 21-year-old becoming increasingly frustrated on court.

He regained some control in the nick of time to hold serve for a 3-2 lead and broke De Jong in the next game before eventually accelerating to a 6-3, 6-4, 2-6, 6-2 win.

“In this kind of tournament, every player can give you trouble,” said the two-time Grand Slam champion. “You have to be focused in every game, every point, every match. You have to play at your best if you want to get through.

“I want to be in good shape for the next round but every match is different. It's good for me to get the rhythm but I prefer to spend less hours on court.”

Ninth seed Stefanos Tsitsipas is through after also being taken to four sets, with the Greek eventually beating Germany's Daniel Altmaier 6-3, 6-2, 6-7, 6-4.

“Fighting yourself. This is something that will happen during a match. You have to fight your emotions and feelings,” Tsitsipas said of his loss of concentration after racing through the first two sets in less than an hour.

“The biggest war you have is with yourself. You have to figure that out and get it out of the way. I was down in the score. I didn’t give up. I’ve had plenty of comebacks in the past and I’ve learnt from those.”

THE SPECS

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Power: 310hp

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Fixture and table

UAE finals day: Friday, April 13 at Rugby Park, Dubai Sports City

  • 3pm, UAE Conference: Dubai Tigers v Sharjah Wanderers
  • 6.30pm, UAE Premiership: Dubai Exiles v Abu Dhabi Harlequins

 

UAE Premiership – final standings

  1. Dubai Exiles
  2. Abu Dhabi Harlequins
  3. Jebel Ali Dragons
  4. Dubai Hurricanes
  5. Dubai Sports City Eagles
  6. Abu Dhabi Saracens
Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

NBA Finals results

Game 1: Warriors 124, Cavaliers 114
Game 2: Warriors 122, Cavaliers 103
Game 3: Cavaliers 102, Warriors 110
Game 4: In Cleveland, Sunday (Monday morning UAE)

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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Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

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Concrete and Gold
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MATCH INFO

CAF Champions League semi-finals first-leg fixtures

Tuesday:

Primeiro Agosto (ANG) v Esperance (TUN) (8pm UAE)
Al Ahly (EGY) v Entente Setif (ALG) (11PM)

Second legs:

October 23

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UAE-Russia ties stretch back 48 years

Trade between the UAE and Russia reached Dh12.5 bn in 2018

More than 3,000 Russian companies are registered in the UAE

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The number of Russian tourists travelling to the UAE will increase to 12 percent to reach 1.6 million in 2023

Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics

 

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Silkhaus%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Aahan%20Bhojani%20and%20Ashmin%20Varma%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Property%20technology%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%247.75%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Nuwa%20Capital%2C%20VentureSouq%2C%20Nordstar%2C%20Global%20Founders%20Capital%2C%20Yuj%20Ventures%20and%20Whiteboard%20Capital%3C%2Fp%3E%0A
Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
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Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

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Updated: May 29, 2024, 4:28 PM