Ons Jabeur has said playing on the Roland Garros clay courts at the Paris Olympics could have risked the rest of her season as the Tunisian returns to action at the Mubadala Citi DC Open on Wednesday.
Jabeur, 29, has been troubled for much of this season by a recurring knee injury, forcing her to withdraw from representing her country at the Games due to the toll clay courts take on her body.
Instead, the three-time Grand Slam finalist is competing at a hard-court event on the WTA Tour this week alongside players who either chose to skip the Olympics or did not qualify for their nations, including world No 2 Aryna Sabalenka and former US Open champions Emma Raducanu and Sloane Stephens.
"I am not at the Olympic Games due to the surface change and the issues I have with my knee," Jabeur said. "Still, it has been a very difficult decision to make. Being there, probably, would have meant missing the rest of the season for me; people have no idea what I am going through with my knee.
"It was a very tough decision not to be in Paris, but I am happy to be here. I haven't played many matches this year; I skipped practically the entire first part, so I didn't want to make the same mistake of going without being at 100 per cent.
"The positive side is that I am back in Washington; a couple of years ago, I really enjoyed it, and I hope to do well here for the fans."
Jabeur's knee issue also forced her to pull out of the Dubai Duty Free Tennis Championships earlier this year and she missed one month of the season between February and March.
Given her fitness concerns, it made the transition from grass to clay courts a risk not worth taking, even for the Olympics, and the Tunisian is not the only player in the field in Washington DC to make the same decision. Raducanu, who would have represented Great Britain, also prioritised her health over competing in the Games.
"With my injury, I think I need much more time to prepare for clay. In general, within surface changes, the hardest is transitioning from grass to clay," the world No 16 said. "The schedule where the time between the Olympic Games and Toronto is very tight; honestly, I don't think this season's schedule suits any professional player.
"I know there are many other players who had different injuries and also decided not to risk it. To compete on clay and participate in a major event like the Olympics, you need to be at 100 per cent to give your best. I'm not so young anymore, so I try to win all the time I can to stay as long as possible on this beautiful tour."
Fourth seed Jabeur, who plays American Robin Montgomery in her first match having received a bye into the second round, hopes the Mubadala Citi DC Open can help her preparations for the US Open, where she reached the final in 2022.
"I hope this serves as a springboard for what comes next; I want to prepare well for the US Open," she said. "Tennis is a bit tough; you have to decide where to play every week. I feel the calendar is getting very tough over the years, but I try to handle it as best as I can. Right now, what I want is to enjoy my time here in Washington."
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
Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
Desert Warrior
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Director: Rupert Wyatt
Rating: 3/5