British third seed Andy Murray is confident as he prepares to launch his latest US Open campaign on Tuesday despite coach Amelie Mauresmo being absent on maternity leave.
The 28-year-old Scotsman took his fourth title of the season earlier this month at the Montreal Masters, adding to a trophy haul that included titles at Munich, the Madrid Masters and Queen’s.
He beat top-ranked Novak Djokovic in the Montreal final to break an eight-match losing streak to the Serb star over the past two years.
“I feel confident,” Murray said. “I’m hitting the ball well. I’ve played as lot of matches so my body is match tight, which is good, and I’ve also played a couple long matches the last few weeks, which is physcially good preparation for here.”
Murray, who has a high-profile opener Tuesday against Nick Kyrgios after the Australian bad-boy was sanctioned for comments in a match at Montreal to rival Stan Wawrinka, is being guided by Swede Jonas Bjorkman while France’s Mauresmo is recovering after giving birth.
“Amelie will probably be back, hopefully at Paris at the end of the year,” Murray said. “We haven’t really discussed anything yet. It’s just kind of wait and see whether she wants to continue. Things obviously changed for her and it’s really her decision. We’ll sit down and chat in a month or so and see where we are at.
“I haven’t spoken to her for the last couple of weeks. We’ve messaged. When I started working with Amelie we planned on it being a long-term thing and obviously I thought around the majors is where she could help the most, but life is a lot more important than tennis. Jonas is my coach here and he’s doing a very good job so far.”
Among the strategies outlined for Murray, who announced earlier this month that his wife was pregnant, were short workout sessions regarding specific areas.
“Like shorter, more specific work because I feel like I’ve done enough work the last few weeks, but I just need to get my game ready for the event,” Murray said.
It’s a far cry from two years ago when a back injury flared up that led to surgery and a 2014 season spent rebuilding form and confidence, one that produced his first grand slam final since the operation at this year’s Australian Open, where Murray lost to Djokovic.
“In the last couple of years I was coming in pretty stressed. I had problems with my back and was struggling to deal with that,” Murray said. “I wasn’t enjoying the practice and preparation because I was in pain. I found it difficult. But now I feel healthier, calmer, more relaxed.
“I’ve worked extremely hard to get back where I am. I had a lot of downs last year, a lot of test moments, but I came through that well and kept believing in myself. I’ve done well to get where I’m at and I’ll keep working hard to have a good run here and hopefully put myself in a position to win the event.”
Endurance work and match fitness should serve Murray well in an opening week predicted to be hot, although new roof construction has provided more shade and less wind disruption for matches at Arthur Ashe Stadium.
“It’s not as windy on the court any more with the roof,” Murray said. “On that court there is a lot of shade, which is probably not a bad thing. It’s meant to be very hot the next week.
“On the outside courts, it’s going to be tough conditions for everyone. Court temperatures get high. I feel like I’ve handled it well at times, but I’ve had some tough ones as well. I’ve had some physical issues here with those conditions so I need to make sure I’m well prepared for it.”
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About Karol Nawrocki
• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.
• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.
• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.
• Met Donald Trump at the White House and received his backing.
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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
2020 Oscars winners: in numbers
- Parasite – 4
- 1917– 3
- Ford v Ferrari – 2
- Joker – 2
- Once Upon a Time ... in Hollywood – 2
- American Factory – 1
- Bombshell – 1
- Hair Love – 1
- Jojo Rabbit – 1
- Judy – 1
- Little Women – 1
- Learning to Skateboard in a Warzone (If You're a Girl) – 1
- Marriage Story – 1
- Rocketman – 1
- The Neighbors' Window – 1
- Toy Story 4 – 1
The biog
Alwyn Stephen says much of his success is a result of taking an educated chance on business decisions.
His advice to anyone starting out in business is to have no fear as life is about taking on challenges.
“If you have the ambition and dream of something, follow that dream, be positive, determined and set goals.
"Nothing and no-one can stop you from succeeding with the right work application, and a little bit of luck along the way.”
Mr Stephen sells his luxury fragrances at selected perfumeries around the UAE, including the House of Niche Boutique in Al Seef.
He relaxes by spending time with his family at home, and enjoying his wife’s India cooking.
FFP EXPLAINED
What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.
What the rules dictate?
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.
What are the penalties?
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
COMPANY%20PROFILE
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