Ana Ivanovic will face women's world No 1 Serena Williams in the fourth round. Saeed Khan / AFP
Ana Ivanovic will face women's world No 1 Serena Williams in the fourth round. Saeed Khan / AFP
Ana Ivanovic will face women's world No 1 Serena Williams in the fourth round. Saeed Khan / AFP
Ana Ivanovic will face women's world No 1 Serena Williams in the fourth round. Saeed Khan / AFP

Ana Ivanovic tops Sam Stosur in ‘match of the highest quality’ at Australian Open


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Former world No 1 Ana Ivanovic set up a fourth-round clash with Serena Williams Friday after coming from a set down to crush local hope Samantha Stosur.

The glamorous Serb, who won the warm-up Auckland International, showed glimpses of her former best to beat the Australian 6-7 (8/10), 6-4, 6-2 and ruin Stosur’s home Grand Slam.

Stosur has gained a reputation for choking under the pressure of playing in front of her home crowd, and she once again threw away a lead.

She has never gone beyond the fourth round at Melbourne Park in 12 attempts.

“It was a match of the highest quality. She is a very tough opponent and I just hung in there,” said Ivanovic, who has never revisited the highs of 2008 when she won the French Open and made the Australian Open final.

“The conditions were hot and I am very happy and thrilled to get through. Winning in Auckland gave me a lot of confidence and I’m looking forward to the challenge of playing Serena.”

Now working under a Serbian coach in Nemanja Kontic, 14th seed Ivanovic, in her 10th straight Australian Open appearance, proved too hot to handle for Stosur.

The first six games went to serve as they traded shots from the baseline.

The match was finely poised until Stosur worked her way to a break point in the seventh, drawing Ivanovic to the net where she miscued a volley.

The Australian then held to love, with her booming 185 kilometre (115 miles) per hour serve proving a handful.

Stosur, backed by a vocal home crowd, was starting to push the equally popular Ivanovic around the court, creating openings.

The gutsy Serb, who was enjoying playing a night match on Rod Laver Arena, was forced to save a set point in the ninth and recovered to hold serve.

She saved another four sets points on Stosur’s next serve then silenced the crowd by breaking back to level the match at 5-5 with a deft shot down the line.

It went to a tiebreak and Ivanovic had a 6-3 lead but lost the next four points and eventually the set, after the players came back following a rain break when the roof was closed.

An Ivanovic forehand down the line gave her a break to take a 3-2 lead in the second and she held on to take the set and even up the match.

The Serb was on fire and immediately broke Stosur again in the deciding set, holding off an assault from the Australian to break again and serve out for the win.

Earlier on Friday, Williams continued to advance with little trouble, beating 31st-seeded Slovak Daniela Hantuchova 6-3, 6-3.

Emerging local favourite Casey Dellacqua continued her wild card run. The Australian beat Zheng Jie 6-2, 6-4 to advance to the fourth round, where she’ll face Canadian Eugenie Bouchard. The 30th-seeded Bouchard beat American Lauren Davis 6-2, 6-2.

Chinese world No 4 Li Na also moved on, avoiding an upset after dropping her first set to 26th-seeded Czech Lucie Safarova 1-6 by winning the next two 7-6 (7/2), 6-3 to advance. She’ll see 22nd-seeded Russian Ekaterina Makarova, who beat Romanian Monica Niculescu 6-4, 6-4.

And the final fourth-round match from the top half of the bracket will see German No 9 seed Angelique Kerber, who defeated American Alison Riske in straight sets, take on Italian No 28 seed Flavia Pannetta, who also won in straight sets over German Mona Barthel.

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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 Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

The UN General Assembly President in quotes:

YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”

PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”

OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”

REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

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Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

VEZEETA PROFILE

Date started: 2012

Founder: Amir Barsoum

Based: Dubai, UAE

Sector: HealthTech / MedTech

Size: 300 employees

Funding: $22.6 million (as of September 2018)

Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

Company profile

Date started: December 24, 2018

Founders: Omer Gurel, chief executive and co-founder and Edebali Sener, co-founder and chief technology officer

Based: Dubai Media City

Number of employees: 42 (34 in Dubai and a tech team of eight in Ankara, Turkey)

Sector: ConsumerTech and FinTech

Cashflow: Almost $1 million a year

Funding: Series A funding of $2.5m with Series B plans for May 2020