• Croatia's Marin Cilic hits a return during a practise session in Melbourne on January 25, 2021, with players allowed to train while serving quarantine for two weeks ahead of the Australian Open. AFP
    Croatia's Marin Cilic hits a return during a practise session in Melbourne on January 25, 2021, with players allowed to train while serving quarantine for two weeks ahead of the Australian Open. AFP
  • Romania's Ana-Maria Constantinescu walks to a practise session in Melbourne. AFP
    Romania's Ana-Maria Constantinescu walks to a practise session in Melbourne. AFP
  • Croatia's Ivan Dodig walks to a practise session in Melbourne. AFP
    Croatia's Ivan Dodig walks to a practise session in Melbourne. AFP
  • A cleaner wipes down the net after a player's practise session in Melbourne. AFP
    A cleaner wipes down the net after a player's practise session in Melbourne. AFP
  • Tennis players walk to a practise session in Melbourne. AFP
    Tennis players walk to a practise session in Melbourne. AFP
  • Marie Bouzkova of the Czech Republic serves during a practise session. AFP
    Marie Bouzkova of the Czech Republic serves during a practise session. AFP

Australian Open: Safety first, but officials look to get Paula Badosa training equipment


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Spain's Paula Badosa has not received training equipment to help her prepare for the Australian Open because of safety concerns but discussions are taking place on finding a way to get her some, health officials said on Tuesday.

Badosa was the first player to reveal she had tested positive for Covid-19 in quarantine in Melbourne ahead of the Grand Slam tennis tournament and was moved to a "health hotel" last Thursday to begin two more weeks of lockdown.

The 23-year-old on Monday described her extended period of quarantine as the "worst experience" of her career, adding that she was suffering from anxiety and claustrophobia.

The world No 67 complained that she had not received any training equipment and had been limited to doing sit-ups and using water bottles for weights in a windowless room she is sharing with her coach Javier Marti.

"Our priority is supporting the health and wellbeing of those in our care and reducing the risk of transmission to protect staff and community safety," a Covid-19 Quarantine Victoria (CQV) spokesperson said.

"We are supporting the delivery of exercise equipment wherever possible and safe to do so from both a health and IPC (infection prevention and control) perspective.

"CQV is in ongoing discussions with Tennis Australia about suitable equipment that can be delivered to positive and symptomatic residents, given that the equipment can’t be reused and would need to be safely destroyed."

The Grand Slam, which has been delayed by three weeks due to the disruption caused by the pandemic, takes place from February 8-21.

Badosa arrived in Melbourne after playing in Abu Dhabi earlier this month and was on her seventh day in quarantine when her test came back positive.

The Spanish player said if she was confirmed to have the more transmissible coronavirus variant first detected in the United Kingdom, she would not be let out until February 5 when it would be "impossible" to get ready to play.

Seventy-two players have been confined to hotel rooms for two weeks after passengers on three charter flights taking them to Australia tested positive.

CQV said earlier there were no further positive tests among the 970-strong Australian Open contingent to report on Tuesday, leaving just the nine already confirmed cases.

Last week, Kazakhstan's world No 28 Yulia Putintseva complained she had been struggling to sleep in her hotel room due to rodents scurrying around.

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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

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