INDIAN WELLS // Victoria Azarenka stunned world No 1 Serena Williams 6-4, 6-4 on Sunday to capture her second Indian Wells crown and a 19th career singles title.
Azarenka blasted five aces while Williams was undone by 33 unforced errors and five double faults in the 88-minute championship game.
“Definitely not the game plan,” Williams said. “I think I probably was trying to hit through nerves.
“I was talking to Patrick [Mouratoglou, her coach] and he said he’s never seen me play that flat.”
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Azarenka, a former world No 1 now ranked 15th after battling injuries, has been a thorn in the side of Williams over the years and she became the first player to deny the 34-year-old American a trophy on four occasions.
Heading into the contest Azarenka and Serena’s sister, Venus, were the only players to have beaten Williams three times in finals.
The 13th-seeded Azarenka also thwarted Williams’s bid to become the first three-time winner of the Indian Wells women’s title.
Azarenka got two early breaks at the beginning of both sets against Williams before closing out the match in front of a crowd of about 15,000 on the main stadium court when Williams sailed yet another forehand long.
Azarenka held serve in the first set to take a 2-0 lead that the erratic American couldn’t dent.
Williams even got caught standing still and admiring a shot at game point in the eighth game, allowing Azarenka to hit a slow forehand winner into the open court.
Out of sorts to start the second set, Williams quickly found herself in an 0-3 hole, smashing her racquet on the ground after dropping serve in the third game before tossing it backwards over her shoulder.
She briefly came to life to regain one break, but was unable to mount a charge.
Azarenka duly served out the match, adding a second title to the Indian Wells crown she captured in 2012 and earning US$1.02 million (Dh3.7m) for the victory.
“Feels good just to see the work that I have put in and it’s paying off,” Azarenka said. “Just everything that I have been through in the last years, it makes it more special.
“I was more aggressive. I started to use my serve the way I wanted to use my serve.
“Having that big goal in mind and going after it, that’s something that makes the momentum shift on the big stages.”
With the victory Azarenka will also return to the top 10 in the world for the first time since 2014, moving up to No 8.
Runner-up Williams collected $500,000. But she was unable to close the book on the darkest chapter in her tennis career which took place when she beat Kim Clijsters in the 2001 Indian Wells final.
Last year’s semi-final injury withdrawal cut short Williams’s first Indian Wells campaign since the Clijsters’s match, when spectators booed her during the final and jeered her sister, Venus, and father Richard Williams after the pair arrived to watch the match. Richard Williams said he heard racial comments.
That sparked a lengthy boycott by both Williams sisters with Serena returning in 2015 and Venus making her long-awaited return this year but losing to a qualifier in her opening match.
“Obviously the last time I was there was probably the worst moment of my whole career. Not probably. Sure,” Williams said.
“To be back out there, which I never thought I would be, you know, was really different and special.”
Williams also had to deal with sexist comments made to reporters before the final from the chief executive of the tournament, Raymond Moore, who said female players ride on the coattails of men, and commented on the physical attractiveness of a couple of the tour’s best young athletes.
“You know, it was just, I was overwhelmed with, I think, emotions and nerves. Obviously I think everything kind of played a part,” Williams said.
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The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
The five pillars of Islam
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Eminem
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The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
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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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Name: Tharb
Started: December 2016
Founder: Eisa Alsubousi
Based: Abu Dhabi
Sector: Luxury leather goods
Initial investment: Dh150,000 from personal savings
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Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
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MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
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Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
The biog
Favourite book: Homegoing by Yaa Gyasi
Favourite holiday destination: Spain
Favourite film: Bohemian Rhapsody
Favourite place to visit in the UAE: The beach or Satwa
Children: Stepdaughter Tyler 27, daughter Quito 22 and son Dali 19
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Transmission: eight-speed automatic
Power: 390bhp
Torque: 400Nm
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Total funding: Self funded
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Stars: Matthew McConaughey, Isla Fisher, Snoop Dogg
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Uefa Champions League semi-finals, second leg:
Liverpool (0) v Barcelona (3), Tuesday, 11pm UAE
Game is on BeIN Sports
Our family matters legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.