• Tunisia's Ons Jabeur on her way to a straight-sets win over Katerina Siniakova of the Czech Republic at the Dubai Duty Free Tennis Championships on Sunday, March 7. Getty
    Tunisia's Ons Jabeur on her way to a straight-sets win over Katerina Siniakova of the Czech Republic at the Dubai Duty Free Tennis Championships on Sunday, March 7. Getty
  • Ons Jabeur of Tunisia celebrates after her 6-2, 6-3 victory against Katerina Siniakova. Getty
    Ons Jabeur of Tunisia celebrates after her 6-2, 6-3 victory against Katerina Siniakova. Getty
  • Katerina Siniakova during her defeat to Ons Jabeur. Getty
    Katerina Siniakova during her defeat to Ons Jabeur. Getty
  • Russia's Veronika Kudermetova on her way to a 7-6, 6-2 win over countrywoman Anastasia Pavlyuchenkova. Getty
    Russia's Veronika Kudermetova on her way to a 7-6, 6-2 win over countrywoman Anastasia Pavlyuchenkova. Getty
  • Anastasia Pavlyuchenkova during her defeat against Veronika Kudermetova. Getty
    Anastasia Pavlyuchenkova during her defeat against Veronika Kudermetova. Getty
  • Russia's Svetlana Kuznetsova on her way to a 6-4, 1-6, 7-5 win over Qiang Wang of China. Getty
    Russia's Svetlana Kuznetsova on her way to a 6-4, 1-6, 7-5 win over Qiang Wang of China. Getty
  • Qiang Wang during her defeat against Svetlana Kuznetsova. Getty
    Qiang Wang during her defeat against Svetlana Kuznetsova. Getty
  • United States' Coco Gauff during her 7-6, 2-6, 7-6 win against Ekaterina Alexandrova of Russia.
    United States' Coco Gauff during her 7-6, 2-6, 7-6 win against Ekaterina Alexandrova of Russia.
  • Ekaterina Alexandrova serves during her defeat to Coco Gauff. Getty
    Ekaterina Alexandrova serves during her defeat to Coco Gauff. Getty

Dubai Tennis Championships: Ons Jabeur aims to convert fast start into deep run


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Ons Jabeur made straightforward progress to the second round of the Dubai Duty Free Tennis Championships on Sunday – and now the Tunisian star is aiming to convert her latest encouraging start into a deep run.

Jabeur, 26, faced few problems during a 6-2, 6-3 win over the Czech Republic's Katerina Siniakova that lasted just 65 minutes.

It is not the first time this season the world No 31 has started a tournament brightly, although encounters with some sizeable obstacles have previously prevented her from advancing too much further.

At the season-opening Abu Dhabi WTA Women's Tennis Open, Jabeur ran into eventual champion Aryna Sabalenka; likewise when she faced Naomi Osaka at the Australian Open.

Then at the Qatar Open last week, she narrowly went down to tournament second seed Karolina Pliskova in the second round.

It's fair to say Jabeur has not exactly had the rub of the green so far this year.

"If you look at the results without seeing any of the matches, you might think it’s bad, but I’ve been playing good lately," she said after her win over Siniakova.

"I played Sabalenka who won the tournament and Osaka who won the tournament, so it’s tough to be too hard on myself. But I always want to play better.

"You could see I was getting quite angry with myself on court today because I see myself playing well and producing good results, but in the end its second and third rounds and I see myself in finals and winning titles.

"I want to use that anger to play well and to show the player I am and hopefully the season can be better now."

To break free of her perpetual second- and third-round showings, Jabeur might well need a combination of luck and skill this week in Dubai. Her potential second round opponent is 14th seed Elena Rybakina – last year's finalist and one of the brightest young stars on the WTA Tour – unless Chinese world No 48 Saisai Zheng can spring a surprise.

Get beyond that and fourth seed Petra Kvitova could lie in wait in the third round. Navigating such a potential minefield demonstrates just how competitive the Dubai lineup is and how challenging it can be to reach the latter stages of tournaments on the WTA Tour, even for a player as talented as Jabeur.

However, while she expresses her burning desire to reach finals and titles, Jabeur is adopting a more philosophical approach to achieving those goals, especially during this period on the calendar where, as the leading light of Arab tennis, the Tunisian shoulders the hopes and expectations of the region.

"I felt it more last week in Doha [where fans were in attendance] but no one is putting any extra pressure on me, it’s more me putting pressure on myself because I want to win so bad," Jabeur said.

"But I’ve learned from the past week that I’m trying to take it easy. Whatever happens, happens. Sometimes it can be tough going from one tournament to another. I’m just trying to take it one day at a time and it’s going well right now."

As Jabeur strives to reach her first Dubai final, two players who know exactly what it takes to make the title match met over on Court 1 in a first round clash.

France's Alize Cornet, who lost to Venus Williams in the 2014 final, faced 2018 finalist Daria Kasatkina of Russia, with Cornet emerging victorious 6-4, 3-6, 6-1. She will take on 13th seed Sabalenka in the second round.

Meanwhile, few players have more experience of Dubai finals than Svetlana Kuznetsova and the 35-year-old Russian opened her 2021 campaign with a hard-fought 6-4, 1-6, 7-5 victory over China's Qiang Wang.

Victory for Kuznetsova – a finalist in 2004, 2008, and 2011 – set up a showdown with top seed and two-time champion Elina Svitolina.

Elsewhere on the opening day in Dubai, Abu Dhabi finalist Veronika Kudermetova defeated Anastasia Pavlyuchenkova 7-6, 6-2 in an all-Russian match, and Anastasija Sevastova eased past Bernarda Pera 6-0, 6-3.

Empire of Enchantment: The Story of Indian Magic

John Zubrzycki, Hurst Publishers

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Medicus AI

Started: 2016

Founder(s): Dr Baher Al Hakim, Dr Nadine Nehme and Makram Saleh

Based: Vienna, Austria; started in Dubai

Sector: Health Tech

Staff: 119

Funding: €7.7 million (Dh31m)

 

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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