Azarenka groans to a halt in Brisbane while Murray tries to shoulder on in Perth

BRISBANE, AUSTRALIA // The decibel readings were not needed for Victoria Azarenka yesterday as the groans from the crowd at the Brisbane International almost drowned out her infamous shrieks.

Still struggling to get back to her best, the former world No 1 was beaten 4-6, 7-6, 6-4 in the first round by the Czech Karolina Pliskova.

The crowd at the Pat Rafter Arena, aware of the injuries and personal problems the Belarussian has endured during the past year, urged her on, but their vocal backing was not enough.

Azarenka was the architect of her own defeat. She failed to convert two match points in the second set and made nine double faults and 44 unforced errors in a match that lasted three hours and 15 minutes.

At 25, time is still on Azarenka’s side, and there were enough positive signs to show she can get back towards the top, but the road to a full recovery looks likely to be a slow one.

A year ago, Azarenka arrived in Brisbane hoping to successfully defend the Australian Open title she won in 2012 and 2013 but bowed out in the quarter-finals.

She suffered a foot injury that led to her missing most of the first six months of the year and then had a knee problem.

Azarenka finally abandoned the season in September after playing just 24 matches without winning a title.

She plummeted down the rankings and split up with her boyfriend Stefan Gordy, better known as Redfoo, one half of LMFAO, the US pop duo behind the hit single, I’m Sexy and I Know It.

On her return, it seemed fitting that Azarenka began her season at the venue where she played her last tour final.

Azarenka started the Brisbane International ranked 42nd in the world but not without hope. She is healthy again, physically and emotionally, and determined to get back to where she was.

Monday’s match was her first since September and Pliskova was a difficult and dangerous first-round opponent, ranked 23rd in the world after winning two WTA titles last year.

Azarenka jumped to a 5-1 lead in the opening set before the first signs of trouble arrived.

Pliskova reeled off the next three games, and although Azarenka took the set, she squandered her chances in the second before running out of energy in the decider.

“It was definitely one of the biggest wins of my career, and I’m looking forward to the second round of Brisbane,” Pliskova said, also paying tribute to a supportive Pat Rafter Arena crowd.

Both players went toe-to-toe in some cracking ground-stroke rallies, with neither keen to surrender their position on top of the baseline.

Azarenka’s defeat means she will not be seeded at the Australian Open.

Fourth-seeded Slovakian Dominika Cibulkova had earlier crashed out to American Madison Keys 7-5, 6-2, joining fellow seeds Andrea Petkovic and Jelena Jankovic as first-round losers.

At the Hopman Cup in Perth, Andy Murray said he was still troubled by a lingering shoulder problem after beating Benoit Paire 6-2, 7-5 as Great Britain won 2-1 over defending champions France.

“It is still quite sore,” Murray said. “I do not feel it on my groundstrokes as much, but I feel it when I am serving.”

Earlier, the United States opened their account with a 3-0 victory over Italy.

Sheer grandeur

The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.

A clear distinction between the residences and the Raffles hotel with the amenities operated separately.

BUNDESLIGA FIXTURES

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

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