• Aryna Sabalenka of Belarus celebrates victory over Russia's Veronika Kudermetova after winning the final of the Abu Dhabi WTA Women's Tennis Open at Zayed Sports City, on Wednesday, January 13. Getty
    Aryna Sabalenka of Belarus celebrates victory over Russia's Veronika Kudermetova after winning the final of the Abu Dhabi WTA Women's Tennis Open at Zayed Sports City, on Wednesday, January 13. Getty
  • Runner-up Veronika Kudermetova of Russia during the presentation after her defeat in the final. Getty
    Runner-up Veronika Kudermetova of Russia during the presentation after her defeat in the final. Getty
  • Aryna Sabalenka celebrates victory over Veronika Kudermetova. Getty
    Aryna Sabalenka celebrates victory over Veronika Kudermetova. Getty
  • Runner-up Veronika Kudermetova and Aryna Sabalenka during the presentation after the final. Getty
    Runner-up Veronika Kudermetova and Aryna Sabalenka during the presentation after the final. Getty
  • Veronika Kudermetova in action against Aryna Sabalenka. Getty
    Veronika Kudermetova in action against Aryna Sabalenka. Getty
  • Aryna Sabalenkaduring the final. Getty
    Aryna Sabalenkaduring the final. Getty
  • Veronika Kudermetova during the final. Getty Images
    Veronika Kudermetova during the final. Getty Images
  • Veronika Kudermetova during her defeat against Aryna Sabalenka. Getty
    Veronika Kudermetova during her defeat against Aryna Sabalenka. Getty
  • Aryna Sabalenka of Belarus. Getty
    Aryna Sabalenka of Belarus. Getty
  • Veronika Kudermetova of Russia. Getty
    Veronika Kudermetova of Russia. Getty
  • Aryna Sabalenka of Belarus. Getty
    Aryna Sabalenka of Belarus. Getty

Aryna Sabalenka crushes Veronika Kudermetova to win Abu Dhabi WTA Women's Tennis Open title


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Confidence and momentum can be powerful forces in tennis and Aryna Sabalenka has both in droves. The Belarusian extended her winning streak to 15 matches on Wednesday when she won the Abu Dhabi WTA Women's Tennis Open title – her third tournament triumph in a row, stretching back to the end of last season.

It's not only that Sabalenka is winning so many matches but doing so emphatically. Since embarking on the longest unbeaten run of her career, the 22-year-old has lost just four sets.

As such, Veronika Kudermetova – competing in her first ever WTA final – was given little chance of halting the Sabalenka stampede and the contest at the Zayed Sports City International Tennis Centre went pretty much as expected.

The fourth seed needed just one hour and five minutes to wrap up a 6-2, 6-2 victory, and while Kudermetova had her moments – most notably twice breaking the Sabalenka serve in the second set – it was about as convincing a performance as any WTA final will witness this season.

"I am really proud that I was fighting no matter what," Sabalenka said as she reflected on her week in Abu Dhabi. "Some matches I didn’t feel my serve, some matches I didn’t feel my backhand or forehand, but I told myself to keep fighting and I’m really happy with this title."

From the capital, Sabalenka will make her way to Melbourne where she will be one of the favourites for next month's Australian Open.

For a player with nine WTA titles already in her short career, and now up to a career-high No 7 in the world rankings, a Grand Slam breakthrough is the one thing still missing, with a fourth round at the 2018 US Open her best effort so far.

Sabalenka has been quick to downplay her Australian Open chances all week, and she struck a similar tone following her final victory.

"I came here to play matches after one month of preparations and I played six matches, so it was great that I could play that many and win this title," she said. "I’m going to Australia confident that I will do everything I can to win matches and that is the only confidence I have right now."

Before all of that, though, a two-week quarantine period awaits Sabalenka on arrival. During that time, she will be allowed out of her room within the Melbourne Park bubble for five hours each day to practice. Despite Sabalenka's fine form that has shown few weaknesses in her game, the new champion insists there is still plenty of work to be done.

"I will have a few days to recover from this week and then I will keep improving my game and working on some things," she said. "There’s always something to improve. When you stop working to improve then you will start losing."

As for Kudermetova, her week may have ended in a one-sided defeat but the rest of her tournament should be considered an unbridled success.

Ranked world No 46 ahead of Abu Dhabi, the Russian will climb to her own career-high spot of 36, which puts her right in contention for one of the 32 seeded places at the Australian Open with another warm-up event still to play.

With wins this past week over world No 23 Annet Kontaveit and, more significantly, world No 5 Elina Svitolina, Kudermetova has plenty reason to be satisfied with her campaign.

"I’m still staying positive, it’s the first week and my first final so it’s a great feeling and now I have good confidence," she said. "I beat good players here in Abu Dhabi and I feel good before Australia."

Ultimately, Sabalenka proved a challenge too far, but that has become an increasingly common theme on the WTA Tour.

The specs
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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.

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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.

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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

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

THE BIO

Favourite book: ‘Purpose Driven Life’ by Rick Warren

Favourite travel destination: Switzerland

Hobbies: Travelling and following motivational speeches and speakers

Favourite place in UAE: Dubai Museum

PSA DUBAI WORLD SERIES FINALS LINE-UP

Men’s:
Mohamed El Shorbagy (EGY)
Ali Farag (EGY)
Simon Rosner (GER)
Tarek Momen (EGY)
Miguel Angel Rodriguez (COL)
Gregory Gaultier (FRA)
Karim Abdel Gawad (EGY)
Nick Matthew (ENG)

Women's:
Nour El Sherbini (EGY)
Raneem El Welily (EGY)
Nour El Tayeb (EGY)
Laura Massaro (ENG)
Joelle King (NZE)
Camille Serme (FRA)
Nouran Gohar (EGY)
Sarah-Jane Perry (ENG)