Garbine Muguruza said her ability to “stay in the fight” made a big difference after the ninth seed continued her return to form by reaching the Dubai Duty Free Tennis Championships quarter-finals on Wednesday.
Muguruza, 26, came through a tough contest against Russia’s Veronika Kudermetova 7-5, 4-6, 6-4 in two hours and 25 minutes and will face American Jennifer Brady for a place in the semi-finals.
“There are a lot of things that I could have done better, but I'm excited that I gave myself another opportunity to be in the quarter-finals,” Muguruza said. “I was just staying in the fight, not giving up until the last point, because she was playing great.”
The start to this season has seen a welcome return to form for Muguruza, who began the year ranked No 36. A run to the Australian Open final has helped the former world No 1 and two-time Grand Slam champion returned to the top 20, and she remains on course for her first title since April last year.
She will need to maintain her form when she takes on a player who has so far reserved her best tennis for the top players this year. Brady has already eliminated two-time Dubai champion and third seed Elina Svitolina and French Open finalist Marketa Vondrousova this week, having defeated world No 1 Ashleigh Barty in Brisbane last month.
“When you're in the quarter-finals, you're playing girls that are progressing through the tournament,” Muguruza said. [Brady] is playing good and I’m excited to play her for the first time to get to know her tennis.”
Second seed Karolina Pliskova also booked her place in the quarter-finals on Wednesday, but in far more comfortable fashion.
The Czech world No 3 was too strong for French qualifier Kristina Mladenovic in the first match on Centre Court, racing to a 6-1, 6-2 victory in just one hour and six minutes.
Reflecting on the biggest positives from her match, Pliskova said: “My attitude because I think I was not playing amazing but still, even when I didn’t win points or made some mistakes, I was still there. I didn’t give up.
“Although the score was easy, I could easily let myself think it’s already done. But she was still fighting in the second set. I think it was positive that I really stayed [focused] because she could make it difficult for me if I didn’t stay in the match.”
Pliskova will face the red-hot Elena Rybakina in the quarter-finals after the world No 19 from Kazakhstan claimed a tour-leading 17th win of the season by beating Czech qualifier Katerina Siniakova 6-3, 6-3.
Croatian eighth seed Petra Martic also reached the last-eight with a 6-3, 6-3 win over another Czech, Barbora Strycova, which lasted one hour and 45 minutes.
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
Need to know
The flights: Flydubai flies from Dubai to Kilimanjaro airport via Dar es Salaam from Dh1,619 return including taxes. The trip takes 8 hours.
The trek: Make sure that whatever tour company you select to climb Kilimanjaro, that it is a reputable one. The way to climb successfully would be with experienced guides and porters, from a company committed to quality, safety and an ethical approach to the mountain and its staff. Sonia Nazareth booked a VIP package through Safari Africa. The tour works out to $4,775 (Dh17,538) per person, based on a 4-person booking scheme, for 9 nights on the mountain (including one night before and after the trek at Arusha). The price includes all meals, a head guide, an assistant guide for every 2 trekkers, porters to carry the luggage, a cook and kitchen staff, a dining and mess tent, a sleeping tent set up for 2 persons, a chemical toilet and park entrance fees. The tiny ration of heated water provided for our bath in our makeshift private bathroom stall was the greatest luxury. A standard package, also based on a 4-person booking, works out to $3,050 (Dh11,202) per person.
When to go: You can climb Kili at any time of year, but the best months to ascend are January-February and September-October. Also good are July and August, if you’re tolerant of the colder weather that winter brings.
Do not underestimate the importance of kit. Even if you’re travelling at a relatively pleasant time, be geared up for the cold and the rain.
Indika
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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
