Top seeds Jannik Sinner and Iga Swiatek made comfortable progress through to the US Open Round of 16 on Saturday as the men's world No 1 easily avoided a similar fate to Novak Djokovic and Carlos Alcaraz.
Australian Open champion Sinner raced past 87th-ranked Christopher O'Connell 6-1, 6-4, 6-2. The 23-year-old Italian's win came a day after four-time and defending champion Djokovic was sent spinning to his earliest loss in New York in 18 years by Alexei Popyrin.
One day earlier, 2022 winner Alcaraz was defeated in the second round by Dutch journeyman Botic van de Zandschulp.
"I knew I had to play very solid. My serve worked well so I am happy with my performance," said Sinner after firing 15 aces in his 46 winners past outclassed O'Connell of Australia.
Sinner did not face a single break point in his one-hour 53-minute victory which took him into the last 16 for a fourth successive year.
"There have been some upsets in the tournament so let's see what's coming. I'm happy to still be here and play as many matches as possible," added Sinner whose comfortable afternoon on Arthur Ashe Stadium saw tennis legend Serena Williams amongst the spectators.
Sinner, who entered the US Open amid a doping controversy having escaped a suspension earlier in the year, will take on 14th seed Tommy Paul for a quarter-final place after the American defeated Canadian qualifier Gabriel Diallo in four sets.
There were 14 breaks of serve in that tie with Diallo, ranked a lowly 143 in the world, undone by 77 unforced errors.
Swiatek stays on course for second US Open title
Four-time French Open champion Swiatek was equally dominant as Sinner as the top-seeded Pole eased into the fourth round with a 6-4, 6-2 victory over Russia's Anastasia Pavlyuchenkova.
The 23-year-old will face another Russian, Liudmila Samsonova, for a quarter-final place.
"I like the night sessions but it's noisy so I need to focus on my job and stay inside my bubble," said Swiatek, who shot a long hard stare at her opponent when a ball was speared towards her early in the second set.
With Djokovic and Alcaraz heading home to Europe, Daniil Medvedev finds himself as the only former champion left in the men's tournament.
The Russian, seeded fifth, swept past Flavio Cobolli, the world No 31 from Italy, 6-3, 6-4, 6-3.
Medvedev famously shattered Djokovic's bid for a rare calendar Grand Slam when he captured the 2021 title in New York.
"I said before the match that for me the upsets don't matter. The conditions here are tricky and the favourites have fewer margins," said Medvedev after making the fourth round for the sixth straight year.
He will next face unseeded Nuno Borges of Portugal, who saved three match points in a five-set triumph over Czech teenager Jakub Mensik.
Britain's Jack Draper reached the last 16 for a second successive year by defeating Alcaraz's conqueror Van de Zandschulp 6-3, 6-4, 6-2.
There will be at least one Australian man in the quarter-finals with Alex de Minaur and Jordan Thompson setting up a fourth-round clash.
De Minaur defeated an ailing Dan Evans 6-3, 6-7, 6-0, 6-0 with the Briton hardly able to walk in the closing stages, a legacy of playing the longest match in US Open history in the first round.
Thompson defeated Italy's Matteo Arnaldi in straight sets.
Paolini extends Grand Slam form
Meanwhile, 2023 semi-finalist Karolina Muchova, who knocked out two-time champion Naomi Osaka in the second round, cruised through by beating Anastasia Potapova 6-4, 6-2.
She next faces French Open and Wimbledon runner-up Jasmine Paolini, the fifth-seeded Italian, who beat Yulia Putintseva 6-3, 6-4.
Paolini has now made the fourth round of all four Slams this year having previously never got beyond the second round in 16 attempts.
"I'm a fan of her (Muchova). I really love how she plays. She can play every shot, slice, volleys, serve and volleys. She's a very complete player," said Paolini.
US sixth seed Jessica Pegula made the second week for a third successive season by defeating Jessica Bouzas Maneiro 6-3, 6-3.
Pegula next faces Diana Shnaider, the 18th-seeded Russian who made the fourth round of a Slam for the first time by seeing off 37-year-old Sara Errani in straight sets.
Caroline Wozniacki, the runner-up to Serena Williams 10 years ago, defeated French qualifier Jessika Ponchet for the loss of just five games.
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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MATCH INFO
Barcelona v Real Madrid, 11pm UAE
Match is on BeIN Sports
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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