Jabeur makes quick progress
Ons Jabeur wasted little time in booking her place in the Dubai Duty Free Tennis Championships second round after cruising past Katerina Siniakova 6-2, 6-3.
The Tunisian world No 31 was up against a potentially tricky opponent, but once she claimed her first break of serve for a 3-1 lead, it was largely smooth-sailing. Jabeur then extended her first set advantage with a second break in the eighth game to close out the set.
Jabeur, 26, broke at the first opportunity of the second set for her fourth game in a row, but Siniakova managed to halt her slump with an immediate break back. After exchanging service holds, Jabeur reclaimed the advantage to take a 4-2 lead before serving out the victory in just 65 minutes.
Jabeur will face either 14th Elena Rybakina or China's Saisai Zheng in the second round.
Kudermetova wins all-Russian clash
Veronika Kudermetova emerged victorious from an all-Russian encounter after beating Anastasia Pavlyuchenkova 7-6, 6-2 to reach the second round of the Dubai Duty Free Tennis Championships on Sunday.
After early break exchanges in the second and third games, the first set went the rest of the way with serve and it was Kudermetova who played the better tiebreak to claim the opener.
After a tightly-contested first set, the second was controlled by the world No 34, who broke in the first and fifth games while remaining firm on her own serve.
Trailing 4-1, world No 41 Pavlyuchenkova dug deep to claim one of the breaks back at the fourth attempt, but her hopes of an unlikely comeback were short-lived as Kudermetova broke again to give herself the chance to serve for the match. She did so comfortably and claimed the win in one hour and 45 minutes when Pavlyuchenkova sent a return wide.
Kudermetova, who recently enjoyed success in the UAE with a run to the Abu Dhabi WTA Women's Tennis Open final in January, will take on 2019 Dubai champion Belinda Bencic in the second round.
Kuznetsova books Svitolina showdown
Svetlana Kuznetsova overcame a mid-match wobble to defeat Qiang Wang 6-4, 1-6, 7-5 in the first round of the Dubai Duty Free Tennis Championships.
Kuznetsova, 35, started the match slowly and fell behind 0-3 after failing to take any of the six break points she created. However, the Russian reeled off five games in a row to take control of the first set before ultimately closing it out.
Qiang, 29, quickly regrouped to dominate the second set, racing into a 5-0 lead as the Chinese world No 35 became far more solid on serve.
It was Qiang who took the early initiative in the decider when she broke for a 2-1 lead, but Kuznetsova responded immediately to level. The next four games went with serve until Qiang broke to lead 5-4.
Kuznetsova, a two-time Grand Slam champion and three-times finalist in Dubai, once again fought straight back to level at 5-5. The former world No 2 used that momentum to apply pressure with Qiang serving to stay in the match, and after moving into a 0-40 lead, sealed victory on her second match point after two hours and 21 minutes.
Kuznetsova will take on top seed and former two-times champion Elina Svitolina in the second round. The Ukrainian world No 5 has received a first round bye.
Order of play
Centre Court
Svetlana Kuznetsova bt Qiang Wang 6-4, 1-6, 7-5
Veronika Kudermetova bt Anastasia Pavlyuchenkova 7-6, 6-2
Ons Jabeur bt Katerina Siniakova 6-2, 6-3
Cori Gauff v Ekaterina Alexandrova
Barbora Krejcikova v Maria Sakkari (16)
Court 1
Alize Cornet bt Daria Kasatkina 6-4, 3-6, 6-1
Anastasija Sevastova bt Bernarda Pera 6-0, 6-3
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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
Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)
The specs
Engine: Long-range single or dual motor with 200kW or 400kW battery
Transmission: Single-speed automatic
Max touring range: 620km / 590km
Price: From Dh250,000 (estimated)
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
Innotech Profile
Date started: 2013
Founder/CEO: Othman Al Mandhari
Based: Muscat, Oman
Sector: Additive manufacturing, 3D printing technologies
Size: 15 full-time employees
Stage: Seed stage and seeking Series A round of financing
Investors: Oman Technology Fund from 2017 to 2019, exited through an agreement with a new investor to secure new funding that it under negotiation right now.
UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
