For the first time this season someone other than Novak Djokovic will claim a Masters event as the Serb misses out in Madrid after winning in Indian Wells, Miami and Monte Carlo.
Djokovic also claimed the opening major of the season in Australia, but has opted for extra rest to aid his bid to land a first French Open title in June.
The absence of the world number one could prove a big boost for defending champion Rafael Nadal as he tries to get his season going on home soil after a poor start to the campaign by his standards.
Nadal has won just one tournament this year in Buenos Aires back in February and has only one win against a top 10 opponent in a 19-7 record on the year.
The 14-time Grand Slam champion described his performance as “awful” in crashing out to Fabio Fognini at the Barcelona Open last week.
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But he recovered from a similarly unsettling start on the clay last season to go onto claim his fourth title in Madrid before securing a ninth French Open.
Three-time winner Roger Federer returns after missing last year’s event due to the birth of his second set of twins, whilst Andy Murray will be confident of improving on his best ever showing in Madrid since the tournament moved onto clay having not progressed past the quarter-finals in five previous attempts.
However, the biggest threat to Nadal could come from last year’s finalist Kei Nishikori, who looked in fine form as he retained his title in Barcelona.
Serena Williams ‘not ready’
On the women’s side, Serena Williams will be aiming to continue her imperious 20-0 start to the season.
Williams also hasn’t lost in Madrid since 2010, winning the tournament in 2012 and 2013 before injury forced her to pull out at the quarter-final stage last year.
Amazingly, though, the American claimed she was “not as ready for the clay-court season as I thought I was” in being taken to a deciding set before beating Italy’s Sara Errani on Fed Cup duty two weeks ago.
The 19-time Grand Slam champion also faces a tough draw with Sloane Stephens a potential second round opponent and a meeting with sister Venus or Victoria Azarenka lying in wait in the third round.
Defending champion Maria Sharapova is on the other side of the draw along with Simona Halep, who the Russian overcame to win last year’s final.
“I enjoy playing here a lot. I got to the final in 2013 and lost to Serena then last year I managed to go a step further and win. The objective this year is to defend my title,” said Sharapova.
After reaching the Australian Open final, Sharapova has had a poor couple of months, losing her first match in Miami and Stuttgart in her last two tournaments and being surpassed by Halep in the rankings.
“At this stage of my career I don’t take the ranking as seriously. I was number one in the world and it is something that comes and goes,” she added.
“I doesn’t matter, the important thing is that I continue have the chance to win matches and tournaments.”
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Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
Zayed Sustainability Prize
The biog
Favourite food: Tabbouleh, greek salad and sushi
Favourite TV show: That 70s Show
Favourite animal: Ferrets, they are smart, sensitive, playful and loving
Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can
Name of first pet: Eddy, a Persian cat that showed up at our home
Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big
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
