Former US Open finalist Kei Nishikori reaches quarter-finals

Kei Nishikori, vying to improve on his US Open runner-up finish in 2014, cruised into the quarter-finals at Flushing Meadows on Monday with a 6-3, 6-2, 7-5 victory over German Philipp Kohlschreiber.

Japan's Nishikori could find himself up against Marin Cilic for a place in the semi-finals in a rematch of the 2014 championship match won by the Croatian.

Seventh-seeded Cilic, who survived a five-set marathon against Australian teenager Alex de Minaur that went into the early hours of Sunday morning, faced 10th-seeded Belgian David Goffin later on Monday.

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Nishikori reached a career-high fourth in the world in 2015, but tumbled down the rankings as he was sidelined for six months by a wrist injury that kept him out of last year's US Open and eventually required surgery.

But he has made brisk progress to the quarter-finals, dropping just one set and benefitting from Gael Monfils's injury retirement in the second round.

After rolling through the first two sets against Kohlschreiber he hit a speed bump as he served for the match at 5-4 in the third.

"That was the toughest moment in the match, serving for the match at 5-4 had a 30-0 lead and he came back really strong," Nishikori said.

"It was a hard situation but I did refocus again after the service break and really played great in the last two games."

THE SPECS

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Fixture and table

UAE finals day: Friday, April 13 at Rugby Park, Dubai Sports City

3pm, UAE Conference: Dubai Tigers v Sharjah Wanderers
6.30pm, UAE Premiership: Dubai Exiles v Abu Dhabi Harlequins

UAE Premiership – final standings

Dubai Exiles
Abu Dhabi Harlequins
Jebel Ali Dragons
Dubai Hurricanes
Dubai Sports City Eagles
Abu Dhabi Saracens

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

NBA Finals results

Game 1: Warriors 124, Cavaliers 114
Game 2: Warriors 122, Cavaliers 103
Game 3: Cavaliers 102, Warriors 110
Game 4: In Cleveland, Sunday (Monday morning UAE)

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

Investing in the future

Crown Prince reveals Tomorrow 2021 plan for Abu Dhabi's future

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The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

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Concrete and Gold
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MATCH INFO

CAF Champions League semi-finals first-leg fixtures

Tuesday:

Primeiro Agosto (ANG) v Esperance (TUN) (8pm UAE)
Al Ahly (EGY) v Entente Setif (ALG) (11PM)

Second legs:

October 23