Rafael Nadal said his back is still "not great" despite opening his Australian Open campaign with a routine straight-sets win.
The world No 2 pulled out of the ATP Cup last week with the niggle and said ahead of the Australian Open that he was "suffering".
He motored through his first-round clash against valiant Serb Laslo Djere with little drama, racing to a 6-3, 6-4, 6-1, victory under blue skies on Rod Laver Arena, but admitted he was still struggling.
"My back is not perfect, as I said a couple of days ago," said the Spaniard, whose only appearance this year had been an exhibition against Dominic Thiem in Adelaide 12 days ago, where he first experienced stiffness in his back.
"Every day that I'm able to go through, probably there are more chances to be better. That's the thing now.
"There is always a chance to improve, and that's why I'm here playing and fighting to try to get better and then give myself a chance."
The injury forced him to make changes in his service action against Djere, who didn't have the weapons to trouble the second seed despite Nadal being below par.
"Today it's not great. I needed to change a little bit the motion of my serve," he said.
"I need to go day-to-day and just try to stay positive. I'm trying to do all the things possible to be ready for compete - that's what I came here for."
It was his first competitive match since the semi-finals of the ATP Finals in London on November 21.
Nadal, bidding for a record 21st Grand Slam title, raced to a 3-0 first-set lead and wrapped it up before a tougher set two as Djere raised his first serve percentage and got himself in the rallies, with Nadal saving three break points.
But the unrelenting Spaniard was never in jeopardy, dominating off his first serve and outlasting the 56th-ranked Serb on the long rallies.
"I wish him all the best for the rest of the season," Nadal said. "Laslo has a great story. I wish him the best of luck."
Teenager Gauff eyes Svitolina scalp
A relaxed Coco Gauff said a carefree attitude had unlocked her precocious talent after the teenage sensation booked a second round Australian Open showdown with world No 5 Elina Svitolina.
The 16-year-old showed the form that fuelled her dazzling run last year at Melbourne Park during a crushing 6-3, 6-2 victory over Swiss Jil Teichmann in 56 minutes.
It was a commanding performance from the strong-serving American, who needed almost three hours to beat 58th-ranked Teichmann last week at the warm-up Gippsland Trophy.
"I put way less pressure on myself than I did last week and you can kind of see how the match played that I kind of played a little bit more free than last week," she said.
"I learned a lot from the summer series here, and I'm happy to take what I learned into this week."
The world No 48 was one of the best stories in Melbourne last year, where she upset reigning champion Naomi Osaka in straight sets in the third round.
Gauff quickly emerged as a fan favourite and became a vocal leader in the movement for racial justice in United States, where a speech she delivered in Florida went viral on social media.
Touted as the heir apparent to 23-time Grand Slam champion Serena Williams, her heady rise was tempered with early exits at the US Open and French Open last year.
Gauff said she had learned to cope with the high expectations.
"I don't feel any pressure," she said. "You want to do as well or even better than the year before, but I try not to think about it and just take it one match at a time."
She faces a difficult task to match last year's run, having to play consistent top-10 performer Svitolina on Thursday.
"She's a great player and I know it's going to be a tough match, but I'm just going to embrace the opportunity and try to play well under the pressure," Gauff said.
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
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
HOW%20TO%20ACTIVATE%20THE%20GEMINI%20SHORTCUT%20ON%20CHROME%20CANARY
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Scoreline
Man Utd 2 Pogba 27', Martial 49'
Everton 1 Sigurdsson 77'
Ferrari 12Cilindri specs
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Conflict, drought, famine
Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024.
It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine.
Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages].
The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.
Band Aid
Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts.
With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians.
Following the single’s success, the idea to stage a rock concert evolved.
Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world.
The combined event was broadcast to an estimated worldwide audience of 1.5 billion.
