OTTAWA, ONTARIO // In a startling ending to a Davis Cup match, Canada lost to Britain on Sunday when a 17-year-old player, frustrated by missing an easy shot, suddenly launched a spare ball that hit the chair umpire in the left eye.
Britain advanced to the World Group quarter-finals with Kyle Edmund’s 6-3, 6-4, 2-1 default victory over Denis Shapovalov in the decisive fifth match.
Shapovalov had just been broken by Edmund, hitting wide on a simple backhand, when he took a ball out of his pocket and wildly smacked it.
The ball struck umpire Arnaud Gabas of France in the face, and the contact resulted in an automatic default. Gabas put ice under his eye as swelling and bruising began and was taken to Ottawa General Hospital for a precautionary evaluation.
__________________________________
Read more
■ Video: Roger Federer 'can't wait' to return to Dubai Duty Free Tennis Championships
__________________________________
Shapovalov immediately came over to check on Gabas after the accident and appeared to be shaken, holding his head in a towel.
“Obviously this is unacceptable behaviour from me,” Shapovalov said. “I just feel awful for letting my team down, for letting my country down, for acting a way that I would never want to act.”
“I can promise that’s the last time I will do anything like that,” he said.
The crowd of 7,497 at TD Place was stunned by the turn of events. Team Canada captain Martin Laurendeau had never dealt with a similar situation.
“He’s not that kind of guy. It’s just the beginning of his career, so he’ll draw a big lesson out of this,” Laurendeau said. “Curbing your emotions on the court is probably something that he’ll need to make a living out of this sport. You can’t compete if you don’t have emotional control and this lesson can serve him for the rest of his career and the rest of his life.”
Denis Shapovalov hits umpire in the eye:
The first-round victory moved Britain into a meeting with France in the quarters. Britain are assured a spot in the World Group next year while Canada must win a World Group play-off tie to keep their spot for 2018.
Vasek Pospisil defeated Britain’s Daniel Evans 7-6, 6-4, 3-6, 7-6 earlier Sunday, tying the matchup at 2-2.
Pospisil said Shapovalov’s action was out of character.
“No one is nicer or carries themselves better for a 17 y/o than Shapovalov. Everyone can see that today was an accident. Can happen to anyone,” Pospisil tweeted.
Britain team captain Leon Smith called the turn of events “a shame”.
“I feel sorry for Denis. He’s gotten a harsh lesson,” Smith said. “He’ll learn, I’m sure. But firstly I hope the umpire’s OK. That can be really dangerous.”
* Associated Press
Follow us on Twitter @NatSportUAE
Like us on Facebook at facebook.com/TheNationalSport
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
THREE
%3Cp%3EDirector%3A%20Nayla%20Al%20Khaja%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Jefferson%20Hall%2C%20Faten%20Ahmed%2C%20Noura%20Alabed%2C%20Saud%20Alzarooni%3C%2Fp%3E%0A%3Cp%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Fifa Club World Cup quarter-final
Kashima Antlers 3 (Nagaki 49’, Serginho 69’, Abe 84’)
Guadalajara 2 (Zaldivar 03’, Pulido 90')
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%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3ESingle%20front-axle%20electric%20motor%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E218hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E330Nm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20automatic%3Cbr%3E%3Cstrong%3EMax%20touring%20range%3A%20%3C%2Fstrong%3E402km%20(claimed)%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh215%2C000%20(estimate)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ESeptember%3C%2Fp%3E%0A
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
The BIO:
He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal
He ascended Mount Everest the next year from the more treacherous north Tibetan side
By 2015, he had completed the Explorers Grand Slam
Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border
He carries dried camel meat, dried dates and a wheat mixture for the final summit push
His new goal is to climb 14 peaks that are more than 8,000 metres above sea level
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
The five pillars of Islam
