Australia’s Bernard Tomic opened his 2015 grass-court season with a straight-sets victory in Stuttgart on Tuesday, while Marcos Baghdatis set up a second-round clash with Rafael Nadal.
Tomic, the fifth seed at the ATP tournament in Stuttgart, enjoyed a 6-3, 7-6 win over Germany’s Jan-Lennard Struff.
The 22-year-old Australian, who reached the quarter-finals of Wimbledon in 2011, converted three of his five break points for victory in 71 minutes.
“It’s very exciting for me to be back here,” said Tomic, who was born in Stuttgart before his family immigrated to Australia.
“My first match on grass was pretty good. I served and returned well in the first set.
“It’s all about finding your movement on the grass in the first match and I felt like it was pretty solid.”
He will face former world No 2 Tommy Haas of Germany in the second round.
Fourteen-time grand slam title winner Nadal will be looking to kick-start his season after dropping to 10th in the latest world rankings – his worst position in more than a decade.
Having lost to world No 1 Novak Djokovic in the quarter-finals of the French Open last week, it is the 29-year-old Spaniard’s lowest ranking since reaching 11th as a teenager in April 2005.
Having had a bye to the second round, Nadal will play Baghdatis after the Cypriot beat Lukas Rosol 6-3, 6-4 in their first-round clash, with the Cypriot looking to add to his lone win over Nadal from five years ago in Cincinnati.
In other action on Tuesday, at the Nottingham Open in England, top seed Agnieszka Radwanska made comfortable progress into the second round.
The 26-year-old Pole dropped just three games against Russia’s Alla Kudryavtseva 6-0, 6-3 to advance.
Joining her was Britain’s Johanna Konta, who gave the home fans reason to celebrate with a 6-3, 6-3 win over seventh seed Magdalena Rybarikova.
Katy Dunne was unable to follow suit, though, with Konta’s compatriot losing 6-1, 6-2 to Olga Govortsova.
Monica Puig went through beating Lucie Hradecka 7-6, 7-6, with Christina McHale also going through as she got the better of Jarmila Gajdosova 6-4, 6-3.
Second-seeded Zarina Diyas dumped out Francesca Schiavone 7-6, 7-6, while there were also victories for Sophia Vickery, Magda Linette and Casey Dellacqua.
Third seed Varvara Lepchenko bowed out, though, beaten 4-6, 6-3, 6-1 by Monica Niculescu of Romania.
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
MATCH INFO:
Second Test
Pakistan v Australia, Tuesday-Saturday, 10am daily at Zayed Cricket Stadium, Abu Dhabi
Entrance is free
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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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More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal
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Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
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HIV on the rise in the region
A 2019 United Nations special analysis on Aids reveals 37 per cent of new HIV infections in the Mena region are from people injecting drugs.
New HIV infections have also risen by 29 per cent in western Europe and Asia, and by 7 per cent in Latin America, but declined elsewhere.
Egypt has shown the highest increase in recorded cases of HIV since 2010, up by 196 per cent.
Access to HIV testing, treatment and care in the region is well below the global average.
Few statistics have been published on the number of cases in the UAE, although a UNAIDS report said 1.5 per cent of the prison population has the virus.
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