Lightning struck twice for Kei Nishikori as the defending Japan Open champion was ambushed by “shoeless” Frenchman Benoit Paire in an explosive semi-final on Saturday.
Paire, playing in a pair of badly torn sneakers following a forlorn dash to buy some new ones, won a nail-biter 1-6, 6-4, 6-2 to prove his first-round win over Nishikori at the US Open six weeks ago was no fluke.
Top seed Stan Wawrinka awaits his close friend in Sunday’s ATP Tokyo final after the French Open champion produced a clinical 6-4, 7-6 win over Luxembourg’s Gilles Muller.
Nishikori’s bid for a third Japan Open crown in four years came to a shuddering halt as Paire roared back from dropping a whirlwind first set in just 20 minutes.
“One minute he was missing, the next he wasn’t,” shrugged Nishikori, at a loss to explain his collapse. “I started well but when he lifted his game, I didn’t seem to be able to cope.”
His tattered shoes held together with medical tape and with only one spare racquet in his kit bag, Paire levelled the match by ripping a backhand down the line, celebrating with a gunslinger’s pose as the crowd fell silent.
The bearded Frenchman broke early in the decider and the world No 32 fought off a late salvo from Nishikori to complete the coup de grace after 1 hour, 48 minutes with a massive forehand into the corner.
“He suddenly started hitting some great shots,” conceded Nishikori. “You have to give him credit for the quality of his play. He’s a very difficult opponent.”
In contrast, Wawrinka never looked troubled in his semi-final, taking the opening set with little fuss in chilly conditions, a booming serve giving the muscular Swiss the advantage.
Twice Muller double-faulted to gift Wawrinka a break in the second, only for the world No 4 to immediately surrender his own serve.
But Wawrinka, chasing a fourth title of the year and the 11th of his career, knuckled down in the tiebreaker and closed out proceedings with a crunching forehand return which Muller could only volley wide.
“Benoit is a great player and a fun player to watch,” said Wawrinka, looking ahead to the final. “He is crazy in his game and can play shots nobody else can play. The important thing is that I’m in the final. The one who is more aggressive and puts all his game on court will win.”
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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
The National in Davos
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AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
