Ons Jabeur's Australian Open dreams are over for another year after the Tunisian fell to a three-set defeat against eighth seed Emma Navarro in the third round on Saturday.
The three-time Grand Slam finalist, now No 39 in the world and unseeded at Melbourne Park after an injury-ravaged 2024, was beaten 6-4, 3-6, 6-4 on Margaret Court Arena.
A tearful Jabeur needed medical treatment during her second-round win over Camila Osorio after suffering breathing problems due to asthma.
Jabeur admitted after that match that she is not yet at the levels required to be a top-10 player again.
And the 30-year-old fell short against the American who came through her third three-set match in a row.
“I love three sets! I love tennis so much I can't resist, I gotta play three sets,” Navarro, whose first appearance in the fourth round sees her take on Daria Kasatkina, joked post-match.
“I came out playing really well, maybe she wasn't playing her best, and then she played a really great four games to get it to 5-4 and a really good second set.
“I just wanted to stick in there, keep believing in myself and know that if I put myself in the best position to do what I want to do, that maybe I'd come out on top, and I was able to do that.
“She's tough because she'll pull out the slice and go either short or deep … so it's tough to try to cover both, but I just tried to be ready for anything, put an extra ball back in play, and make her play one more.”
Russian ninth seed Kastakina won 13 of the last 16 games to defeat Yulia Putintseva 7-5, 6-1, having trailed 3-0 at start the match.
Second seed Iga Swiatek brutally disposed of British hope Emma Raducanu, losing just one game in a 6-1, 6-0 thrashing on Rod Laver Arena.
“I felt like the ball is listening to me,” Swiatek said after rattling off 11 straight games in a statement display Down Under.
“All the tactics and everything I wanted to do, I was able to. So I just kept going. This match was kind of perfect for me.”
Five-time Grand Slam champion Swiatek has not dropped a set or even a service game in her first three rounds in Melbourne and faces world No 128 Eva Lys of Germany for a place in the quarter-finals.
“It was a match going into it I knew I had to play really well,” said Raducanu, who is yet to win a set in four matches against Swiatek.
“Credit to Iga, she played good tennis, but I think it was a little bit of her playing well and me not playing so well. That combination is probably not good and resulted in today.
“The scoreline was obviously quite harsh. I feel like I look back and know exactly what I need to do, and I take it as feedback.”
Former Wimbledon champion Elena Rybakina needed a medical timeout to treat a back spasm before winning 6-3, 6-4 against Dayana Yastremska of Ukraine.
Asked if her back would be OK, the Kazakhstani replied: “Not really. So I will see my physio and hopefully he does some magic.”
Elina Svitolina emulated her husband Gael Monfils in knocking out a world No 4 in the third round of the Australian Open on Saturday.
Svitolina beat Jasmine Paolini 2-6, 6-4, 6-0 in the women's draw just hours after Monfils stunned Taylor Fritz on the same Margaret Court Arena.
Svitolina sets up a clash against unseeded Russian Veronika Kudermetova, who earlier beat Brazil's Beatriz Haddad Maia 6-4, 6-2.
In the men's draw, world No 1 and defending Jannik Sinner powered into the last 16 with a straight-sets thrashing of American Marcos Giron.
The Italian world No 1 dropped a set for the first time in 14 matches in his second-round win over Australian wildcard Tristan Schoolkate.
But there were no such wobbles against the unseeded Giron on Rod Laver Arena as he emphatically sprinted home 6-3, 6-4, 6-2 in just over two hours, slamming 35 winners and eight aces.
Unseeded Frenchman Monfils rolled back the years with a fabulous performance to earn a 3-6, 7-5, 7-6, 6-4 win over Fritz.
The 38-year-old is enjoying a late-career flourish after becoming the oldest singles champion in ATP Tour history when he swept to victory at the Auckland Classic.
American qualifier Learner Tien, 19, became the youngest man to reach the fourth round since Rafael Nadal in 2005 when he overcame injured Frenchman Corentin Moutet 7-6, 6-3, 6-3.
Tien stunned three-time runner-up Daniil Medvedev in a five-set epic in the previous round.
Monday's results
- UAE beat Bahrain by 51 runs
- Qatar beat Maldives by 44 runs
- Saudi Arabia beat Kuwait by seven wickets
UAE currency: the story behind the money in your pockets
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 biog
Family: Parents and four sisters
Education: Bachelor’s degree in business management and marketing at American University of Sharjah
A self-confessed foodie, she enjoys trying out new cuisines, her current favourite is the poke superfood bowls
Likes reading: autobiographies and fiction
Favourite holiday destination: Italy
Posts information about challenges, events, runs in other emirates on the group's Instagram account @Anagowrunning
Has created a database of Emirati and GCC sportspeople on Instagram @abeermk, highlight: Athletes
Apart from training, also talks to women about nutrition, healthy lifestyle, diabetes, cholesterol, blood pressure
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