NEW YORK // Rafa Nadal has given the tennis world another look at the weapon he hopes will help him win the US Open and complete his collection of grand slam titles.
The world number has been working hard on his serve in the belief that it holds the key to his chances of finally conquering New York. If his performance on Friday night was any guide, the wait may soon be over.
Playing his second round match against Denis Istomin of Uzbekistan at the Arthur Ashe Stadium yesterday, Nadal produced an extraordinary display of serving.
It was a high-quality match of power-hitting from both players but he never once lost his serve, which flew fastest across the net at 134 mph (216kph).
"For the moment, it's working really well," Nadal said without any sense of understatement. "I going to try keep playing like this."
Nadal's victory kept him on course for a semi-final showdown with Britain's Andy Murray but the top professionals never like to talk about possible match-ups. One match at a time is their mantra.
Both are in great form and are yet to drop a set in the tournament. If either was beaten before the semi-finals it would be a surprise.
Murray's second-round opponent on Friday was an unorthodox Jamaican called Dustin Brown. The Briton knew little about him but was warned to expect the unexpected. It was good advice but not a great contest, the Scotsman winning easily, 7-5 6-3 6-0.
With his dreadlocked hair, sleeveless shirt and baggy shorts, Brown was an instant hit with the centre court crowd but apart from a few fleeting moments in the first set, he was blown away.
Murray, warned that Hurricane Earl was about to dump gallons of rain on the national tennis centre, was in such a hurry to beat the wild weather that never came, that he had to head back out to the practice courts again because he wanted another workout.
"(There were) probably two rallies in the match that went past eight, nine shots," Murray said. "So I just went out and hit for 45 minutes just to get a bit of a rhythm."
Friday was not a day for the underdogs. They gave the seeds moments of trouble but the big names in action all prevailed. It has been a tournament bereft of upsets but that has only set the stage for a crackerjack second week.
Venus Williams, wearing a sparkling evening dress that would not have been out of place at a Manhattan cocktail party, trounced qualifier Mandy Minella of Luxembourg 6-2 6-1 before hamming it up with her sister Serena in a mock interview with the host television broadcaster.
The defending women's champion Kim Clijsters reeled off 12 games in a row to win her match with the Czech Petra Kvitova while the French Open champion Francesca Schiavone and the grand slam finalists Elena Dementieva and Samantha Stosur cruised to straight-set wins.
Clijsters lost the first three games against Kvitova but quickly turned it all around and won the next 12 on the trot in her 6-3 6-0 win.
The Belgian Clijsters, who also won here in 2005, struggled with her serve in the windy conditions but still proved too much for Kvitova, the 27th seed, to handle. She has not lost a set in this year's tournament and is steadily improving aspects of her game.
"I think it's only a matter of a few little details I think in my game that I just want to improve," she said. "I'm trying to achieve the perfect match but a match like today gives me more satisfaction because I beat a good player without even playing my best tennis."
Clijsters will play the unseeded Serb Ana Ivanovic in the round of 16 with Stosur or Dementieva lurking in the quarter-finals.
Stosur, runner-up at the French Open in June and seeded fifth at Flushing Meadows, turned in an impressive display to defeat Italy's Sara Errani 6-2 6-3 in one hour 20 minutes.
The Australian Stosur came into the tournament under an injury cloud but is slowly building momentum and confidence.
"Once you get to this point, you never know what can happen," she said. "So if you keep playing well, you can find maybe the semis or finals. If I've been there once, I definitely want to try to be there again."
Dementieva, a finalist at the US Open six years ago, booked her passage into the fourth round with a 7-5 6-2 victory over Slovakia's Daniela Hantuchova.
The Russian Dementieva won the Olympic gold medal in Beijing two years ago but has never won a grand slam singles title.
"I don't put any pressure on myself. I have had a very successful career so far," she said. "I'm definitely looking for the big title, but I'm just trying to work on my game."
* Reuters
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MATCH INFO
Who: France v Italy
When: Friday, 11pm (UAE)
TV: BeIN Sports
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COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
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Sector: Online food delivery
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First Person
Richard Flanagan
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MATCH INFO
RB Leipzig 2 (Klostermann 24', Schick 68')
Hertha Berlin 2 (Grujic 9', Piatek 82' pen)
Man of the match Matheus Cunha (Hertha Berlin
Russia's Muslim Heartlands
Dominic Rubin, Oxford
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
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5. Aleksandra Morozova(RUS) 2:33:01
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Australia tour of Pakistan
March 4-8: First Test, Rawalpindi
March 12-16: Second Test, Karachi
March 21-25: Third Test, Lahore
March 29: First ODI, Rawalpindi
March 31: Second ODI, Rawalpindi
April 2: Third ODI, Rawalpindi
April 5: T20I, Rawalpindi
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Joseph E. Stiglitz
W. W. Norton & Company
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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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
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5.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 2,200m, Winners: Sharkh, Pat Cosgrave, Helal Al Alawi
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8pm: Maiden (TB) Dh80,000 (T) 1,400m, Winner: Nibras Passion, Bernardo Pinheiro, Ismail Mohammed
SPECS
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MATCH INFO
Brescia 1 (Skrinia og, 76)
Inter Milan 2 (Martinez 33, Lukaku 63)