• Carlos Alcaraz of Spain celebrates his five-set victory against Jannik Sinner of Italy in their French Open semi-final at Roland Garros on June 7, 2024. Getty Images
    Carlos Alcaraz of Spain celebrates his five-set victory against Jannik Sinner of Italy in their French Open semi-final at Roland Garros on June 7, 2024. Getty Images
  • Carlos Alcaraz of Spain celebrates after beating Jannik Sinner. Getty Images
    Carlos Alcaraz of Spain celebrates after beating Jannik Sinner. Getty Images
  • Carlos Alcaraz and Jannik Sinner at the end of the match. Reuters
    Carlos Alcaraz and Jannik Sinner at the end of the match. Reuters
  • Carlos Alcaraz celebrates winning a point against Jannik Sinner. Reuters
    Carlos Alcaraz celebrates winning a point against Jannik Sinner. Reuters
  • Jannik Sinner serves against Carlos Alcaraz. Reuters
    Jannik Sinner serves against Carlos Alcaraz. Reuters
  • Carlos Alcaraz reacts during the semi-final on Court Philippe-Chatrier. AFP
    Carlos Alcaraz reacts during the semi-final on Court Philippe-Chatrier. AFP
  • Italy's Jannik Sinner in action. AFP
    Italy's Jannik Sinner in action. AFP
  • Jannik Sinner after winning a point against Carlos Alcaraz. AFP
    Jannik Sinner after winning a point against Carlos Alcaraz. AFP
  • Carlos Alcaraz serves to Jannik Sinner. AFP
    Carlos Alcaraz serves to Jannik Sinner. AFP
  • Carlos Alcaraz reacts during his semi-final against Jannik Sinner. Reuters
    Carlos Alcaraz reacts during his semi-final against Jannik Sinner. Reuters
  • Carlos Alcaraz plays a forehand return. AFP
    Carlos Alcaraz plays a forehand return. AFP
  • Carlos Alcaraz plays a backhand against Jannik Sinner. Getty Images
    Carlos Alcaraz plays a backhand against Jannik Sinner. Getty Images

Carlos Alcaraz battles back to beat Jannick Sinner and reach first French Open final


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Spain's Carlos Alcaraz recovered from a poor start to beat an inconsistent Jannik Sinner 2-6, 6-3, 3-6, 6-4, 6-3 and reach his first French Open final after a see-saw encounter on Friday.

The third seed was a shadow of his brilliant self in the opening set before making the most of his Italian opponent's premature cramps to level before the bizarre match went into a decider.

Australian Open champion Sinner, who will take over as world No 1 next week, bowed out when he returned a massive forehand down the line wide on the third match point on court Philippe Chatrier.

Double Grand Slam champion Alcaraz, who is hoping to add to his Wimbledon and US open titles, will face German Alexander Zverev in the final on Sunday after the German defeated Casper Ruud 2-6, 6-2, 6-4, 6-2.

"You have to find the joy in suffering, I think that's the key, even more here on clay, here at Roland Garros, long rallies, four-hour matches, five sets, you have to fight, you have to suffer," said Alcaraz.

"Probably, the toughest matches that I've played in my short career have been against Jannik, the US Open 2022, this one, it shows the great player Jannik is ... and I hope to play many, many more matches like this one against Jannik, but yes it's one of the toughest matches that I've played, for sure."

Sinner got off to an explosive start and his poise, pace and precision were too much to handle for an out-of-sorts Alcaraz as the Italian raced to a 4-0 lead.

The Spaniard, however, reacted and pulled a break back as Sinner's first-serve percentage took a dip.

But Alcaraz still could not find his stride and Sinner won another two games in a row to bag the opening set when his opponent netted an ill-timed drop shot.

Yet another unforced error handed Sinner the early break in the second set, but the Italian, who before the French Open had not played for almost a month because of a hip injury, suddenly lost his stride, allowing Alcaraz to use his forehand to devastating effect and level the match.

The Spaniard broke for 2-1 in the third set with a gravity-defying crosscourt passing shot as Sinner's freefall continued, but despite suffering from apparent hand cramps, the Italian clawed his way back and saved break points in the fifth game to stay in the contest.

Sinner then broke twice more to take the set – a scenario that seemed highly unlikely when he was barely able to hold his racket a few minutes earlier.

The match finally lived up to its billing in the fourth set with both players trading impressive blows. Leading 5-4, Alcaraz rallied from 30-0 down on Sinner's serve to win four points in a row, forcing a decider with a crosscourt backhand winner at the end of a spectacular point.

He snatched the early break by wrongfooting Sinner in the second game of the fifth set and did not look back, despite some nerves on the first two match points.

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Januzaj's club record

Manchester United 50 appearances, 5 goals

Borussia Dortmund (loan) 6 appearances, 0 goals

Sunderland (loan) 25 appearances, 0 goals

Company Profile

Name: JustClean

Based: Kuwait with offices in other GCC countries

Launch year: 2016

Number of employees: 130

Sector: online laundry service

Funding: $12.9m from Kuwait-based Faith Capital Holding

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
Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Belong%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Michael%20Askew%20and%20Matthew%20Gaziano%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Technology%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20%243.5%20million%20from%20crowd%20funding%20and%20angel%20investors%3Cstrong%3E%3Cbr%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Brief scoreline:

Liverpool 2

Mane 51', Salah 53'

Chelsea 0

Man of the Match: Mohamed Salah (Liverpool)

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The biog

Name: Mohammed Imtiaz

From: Gujranwala, Pakistan

Arrived in the UAE: 1976

Favourite clothes to make: Suit

Cost of a hand-made suit: From Dh550

 

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

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

The Saga Continues

Wu-Tang Clan

(36 Chambers / Entertainment One)

Dunki
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MATCH INFO

Europa League final

Who: Marseille v Atletico Madrid
Where: Parc OL, Lyon, France
When: Wednesday, 10.45pm kick off (UAE)
TV: BeIN Sports

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Updated: June 08, 2024, 9:55 AM