DUBAI // The inflatable scarlet hearts scream and the scribbled pink chalkboards shriek. Today, for one day only, there is no escaping it: Love.
Be it players' feelings towards the city, spectators' emotional attachment to their partners or simply a one-sided tennis match, the famous four-letter word will be on the lips of all those at the Aviation Club.
Valentine's Day is adored and abhorred almost in equal measure, depending on the person in question's Facebook status.
Fortunately for the majority of the 56 females competing in this week's WTA Dubai Duty Free Tennis Championships, this afternoon provides a valid distraction from Cupid's glare as they take part in the first round proper.
With the eight top seeds from the field being gifted byes (a more appropriate offering than a red-ribboned cuddly toy, one would imagine), players such as Caroline Wozniaki, the world No 2, and Li Na, last month's Australian Open finalist, can enjoy the first couple of days however they choose.
Yet for the likes of Flavia Pennetta - seeded 11th, ranked 16th and facing wild card Jelena Dokic - and Ana Ivanovic - three places below the Italian in both the seedings and the rankings and meeting Patty Schnyder - the next two days are a chance to find early form and set themselves up as best as possible for a successful second round tie.
France, long recognised as the most romantic of romantic countries, has provided a finalist in five of the tournament's 10 years, with Amelie Mauresmo lifting the silver vase in 2002.
Yet this year, the sole French flag flyer is Marion Bartoli, who was quick to utter that cursed little quartet of letters during Saturday's draw.
"I love being in Dubai," she said. "I'm going to try my hardest to get further than in previous years and I'm just really looking forward to getting started now."
It could be argued Bartoli's quest for the lion's share of the US$2 million (Dh7.34m) prize purse has been made easier by the late withdrawals of Venus Williams and Maria Sharapova.
But while the billboards surrounding the 5,000-seat Dubai Tennis Stadium - proclaiming "The Stars Are Back" alongside images of some of the tournament's biggest draws - have lost a little pizzazz with each late injury-forced withdrawal, the week-long competition continues to boast eight of the game's top 10 women players.
And with the event guaranteed to produce a new winner, the motivation to triumph from such a strong field will be stronger than ever.
Wozniacki can regain the No 1 ranking with an impressive week in Dubai. She fell last year in the second round to Israel's Shahar Peer, who played all of her matches under heavy security on a tree-lined sidecourt.
Peer returns this week after being granted a visa. She meets Maria Jose Martinez-Sanchez and will be motivated to go one better than her semi-final finish of last year and finally grace the Aviation Club's Centre Court.
gmeenaghan@thenational.ae
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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How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Ovo's tips to find extra heat
- Open your curtains when it’s sunny
- Keep your oven open after cooking
- Have a cuddle with pets and loved ones to help stay cosy
- Eat ginger but avoid chilli as it makes you sweat
- Put on extra layers
- Do a few star jumps
- Avoid alcohol
SPECS
Engine: 4-litre V8 twin-turbo
Power: 630hp
Torque: 850Nm
Transmission: 8-speed Tiptronic automatic
Price: From Dh599,000
On sale: Now
SRI LANKS ODI SQUAD
Perera (capt), Mendis, Gunathilaka, de Silva, Nissanka, Shanaka, Bandara, Hasaranga, Udana, Dananjaya, Dickwella, Chameera, Mendis, Fernando, Sandakan, Karunaratne, Fernando, Fernando.
Gran Gala del Calcio 2019 winners
Best Player: Cristiano Ronaldo (Juventus)
Best Coach: Gian Piero Gasperini (Atalanta)
Best Referee: Gianluca Rocchi
Best Goal: Fabio Quagliarella (Sampdoria vs Napoli)
Best Team: Atalanta
Best XI: Samir Handanovic (Inter); Aleksandar Kolarov (Roma), Giorgio Chiellini (Juventus), Kalidou Koulibaly (Napoli), Joao Cancelo (Juventus*); Miralem Pjanic (Juventus), Josip Ilicic (Atalanta), Nicolo Barella (Cagliari*); Fabio Quagliarella (Sampdoria), Cristiano Ronaldo (Juventus), Duvan Zapata (Atalanta)
Serie B Best Young Player: Sandro Tonali (Brescia)
Best Women’s Goal: Thaisa (Milan vs Juventus)
Best Women’s Player: Manuela Giugliano (Milan)
Best Women’s XI: Laura Giuliani (Milan); Alia Guagni (Fiorentina), Sara Gama (Juventus), Cecilia Salvai (Juventus), Elisa Bartoli (Roma); Aurora Galli (Juventus), Manuela Giugliano (Roma), Valentina Cernoia (Juventus); Valentina Giacinti (Milan), Ilaria Mauro (Fiorentina), Barbara Bonansea (Juventus)
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
MATCH INFO
Sheffield United 0 Wolves 2 (Jimenez 3', Saiss 6)
Man of the Match Romain Saiss (Wolves)
More from Neighbourhood Watch:
The specs
Engine: 3.8-litre twin-turbo flat-six
Power: 650hp at 6,750rpm
Torque: 800Nm from 2,500-4,000rpm
Transmission: 8-speed dual-clutch auto
Fuel consumption: 11.12L/100km
Price: From Dh796,600
On sale: now