World No 1 Aryna Sabalenka is ramping up her preparations for the 2025 season by competing in the World Tennis League, which kicked off at Etihad Arena in Abu Dhabi this week.
The Belarusian, who was successful in both singles and doubles on the opening day of the exhibition event on Thursday, has once again chosen the UAE for her pre-season training block, and has been staying and practising at Atlantis the Royal hotel on Palm Jumeirah these last few weeks.
Sabalenka also made an appearance at the Abu Dhabi F1 Grand Prix earlier this month, where she was a guest of the Alpine team.
“I love it, it’s so cool to watch,” she told The National after defeating familiar rival Elena Rybakina in a tiebreak set on Thursday.
“I think those guys in those cars are incredibly tough people and it’s really inspiring to see them doing their thing.”
Sabalenka returned to the summit of the rankings last month, leapfrogging Iga Swiatek to secure the year-end No 1 spot.
She will start 2025 leading Swiatek by 1,121 points in the rankings but will have to work hard in order to stave off the Polish star, especially given she has 2,000 points to defend at the Australian Open next month.
“You cannot be confident on that. It’s a mental thing,” Sabalenka said of her chances of keeping the No 1 ranking.
“Of course I’d like to stay there as long as possible and I’m working really hard for that, so let’s see how next season is going to be.”
A champion in Melbourne in 2023 and 2024, Sabalenka is looking to become the first woman since Martina Hingis in 1999 to win a third consecutive Australian Open crown.
“It would mean a lot,” she said of her potential threepeat Down Under.
“I think the key is just to focus on yourself and on bringing your best each time you play, whether it’s Australia or any other country, you just have to bring your best every time and hope for the best.”
The 26-year-old assures there is still a lot more she wants to achieve in the sport and has been focused with her team on adding more weapons to her arsenal “so that whenever I have a tough situation on court, I have whatever I need to close the match”.
The three-time grand slam champion says she’s rarely short on motivation, but whenever she feels like she needs an extra push, she has her own way of sparking that inner drive.
“Sometimes when I feel like I need that drive, which is not very often, I just remember where I started and how much I wanted to be where I am right now and that drives me crazy and that’s what helps me to stay motivated and stay hungry all the time,” she explained.
Sabalenka is part of a star-studded field at the World Tennis League, which also features Swiatek, Stefanos Tsitsipas, and a returning Nick Kyrgios, who is set to make his first appearance on tour since June 2023 in Brisbane later this month.
Swiatek completed a one-month doping suspension due to contamination of melatonin she was taking as a sleep aid on December 4, and took to the court in Abu Dhabi on Thursday in both singles (against Jasmine Paolini) and doubles (alongside Paula Badosa).
Asked about her reaction to Swiatek’s positive doping test, Sabalenka said: “People are really used to overreacting before figuring stuff out, so I don’t want to leave any comments. I believe in clean sport and nothing else I can add.”
The World Tennis League, which features a combination of tennis matches and musical concerts, will continue its third season throughout the weekend in Abu Dhabi and will conclude on Sunday, December 22.
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
More coverage from the Future Forum
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
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
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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MATCH INFO
France 3
Umtiti (8'), Griezmann (29' pen), Dembele (63')
Italy 1
Bonucci (36')
Starring: Jamie Foxx, Angela Bassett, Tina Fey
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Rating: 4 stars
About Okadoc
Date started: Okadoc, 2018
Founder/CEO: Fodhil Benturquia
Based: Dubai, UAE
Sector: Healthcare
Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth
Funding stage: Series B fundraising round to conclude in February
Investors: Undisclosed
