Hands up if back in December 2013 you thought there was no way Boris Becker and Novak Djokovic would still be a thing right now. Hands up if you also thought there was little chance Djokovic would improve as a player because of Becker's presence.
I count myself among those who put their hand up, and I admit that as someone who grew up thinking there was no higher purpose to life than emulating Becker diving at the net to reach a volley.
He did that, he once joked, because he was too slow in getting to the right positions; more seriously, he added, he did it to send a signal to the opponent – the body will be sacrificed if it means winning a point.
At the time, the appointment seemed like it was merely an early mover to the bandwagon on which Andy Murray was the true trendsetter.
Murray had hired Ivan Lendl and was ascendant, having won a couple of majors and Olympic gold. And when a host of players, including Roger Federer, started hiring former players around the same time, Djokovic-Becker began to look a little faddish.
How difficult was it to see it ending in tears?
Djokovic perhaps unleashing the anger that you just know is burrowed deep inside him somewhere but which peeps out ever so occasionally, clashing with headstrong, limelight-loving Boris who maybe does not want tennis to get in the way of a good life anymore?
Or that there may come no discernible improvement in Djokovic’s game. Becker was a fun broadcaster but a coach?
Online poll: Novak Djokovic? Rafa Nadal? Andy Murray? Who is French Open favourite?
Ahmed Rizvi: Andy Murray, late clay bloomer, has usurped French Open favourite tag from Rafa Nadal and Novak Djokovic
When Djokovic lost in the quarter-finals at the 2014 Australian Open and finished runner-up at Roland Garros, Becker was, to some minds, a celebrity accessory.
Djokovic even accepted early on that it was a “risk” hiring Becker, though, in context, he meant any change to coaching staff is a risk at some level.
So, wow – not only that they have outlasted Lendl-Murray and Stefan Edberg-Federer among others, but also that Djokovic has significantly improved.
Since Becker coming on, Djokovic has won five out of the seven grand slam finals he has played; before him he had won six out of 12. In the immediate run-up to reaching out to Becker he had won just one out of five slam finals.
Now admittedly all manner of factors outside the control of both could, and probably, have played a part. The injury-ridden decline of Rafael Nadal, especially given his form in 2013, cannot be ignored. But Djokovic's game has clearly grown with Becker. For one there is a more incisive serve, the first, but specifically his second which now actually means something other than being a vehicle to start a point.
Over the past two years, he has hit a greater percentage of first serves than any previous year, at least from 2008, when he won his first major.
In 2015, he won a greater percentage of points off his second serve than he had ever done before. Becker was one of the game’s great servers and to imagine no correlation would be delusional.
That germ of passivity that had implanted itself in Djokovic’s game around 2012 and 2013 has also gone.
Over the past year he has played points more decisively, looking to end them quicker. On his way to winning Wimbledon last year, he even started approaching the net more than before.
Yet he has lost none of his relentlessness, his willingness, as with Becker, to put his body on the line every point.
In the early months of their relationship, Djokovic has said, Becker was a distant observer, gradually immersing himself in Djokovic’s world, his game and life.
Becker likely needed that time to understand his own role, one that required him to subsume his personality to that of his project. Two full seasons together now, the first of which was very good and the second so great it is among the best men’s tennis has seen.
Still, this season is important – in fact, the next two weeks.
From Sunday begins the one slam to elude Djokovic, as it did Becker. Win the French Open, complete the career slam and their partnership will have more than just worked – it will have been transformational.
osamiuddin@thenational.ae
Follow us on Twitter @NatSportUAE
Like us on Facebook at facebook.com/TheNationalSport
The five pillars of Islam
Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Belong%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Michael%20Askew%20and%20Matthew%20Gaziano%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Technology%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%3C%2Fstrong%3E%20%243.5%20million%20from%20crowd%20funding%20and%20angel%20investors%3Cstrong%3E%3Cbr%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2012%3C%2Fp%3E%0A
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Alaan%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Parthi%20Duraisamy%20and%20Karun%20Kurien%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20FinTech%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20%247%20million%20raised%20in%20total%20%E2%80%94%20%242.5%20million%20in%20a%20seed%20round%20and%20%244.5%20million%20in%20a%20pre-series%20A%20round%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
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
The biog
Hometown: Birchgrove, Sydney Australia
Age: 59
Favourite TV series: Outlander Netflix series
Favourite place in the UAE: Sheikh Zayed Grand Mosque / desert / Louvre Abu Dhabi
Favourite book: Father of our Nation: Collected Quotes of Sheikh Zayed bin Sultan Al Nahyan
Thing you will miss most about the UAE: My friends and family, Formula 1, having Friday's off, desert adventures, and Arabic culture and people
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
Sinopharm vaccine explained
The Sinopharm vaccine was created using techniques that have been around for decades.
“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.
"What is left is a skeleton of the virus so it looks like a virus, but it is not live."
This is then injected into the body.
"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.
"You have to be exposed more than one time to what we call the antigen."
The vaccine should offer protection for at least months, but no one knows how long beyond that.
Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.
“Since it is inactivated, it will not last forever," she said.