Garbine Muguruza lays down Australian Open marker as big names pull out of warm-ups

Former world No 1 Garbine Muguruza sounded out a warning to her Australian Open rivals with a 6-1, 6-0 thrashing of Marketa Vondrousova on Saturday to set up a Yarra Valley Open final against Ash Barty.

Australian Barty, who currently tops the world rankings, got her place in Sunday's final of the warm-up tournament when Serena Williams pulled out of their semi-final on Friday.

The warm-up tournaments at Melbourne Park were hit by more withdrawals early on Saturday when former Australian Open champions Naomi Osaka and Victoria Azarenka pulled out, citing injuries.

The withdrawals all had the look of precautionary measures and it was a case of feast to famine for organisers, who had put on some 70 matches on Friday after play was postponed a day earlier because of a Covid-19 scare.

Muguruza looked in rude health in backing up Friday's 6-2, 6-2 win over Sofia Kenin, which had given her a measure of revenge for her loss to the American in last year's Australian Open final.

The former French Open and Wimbledon champion took less than an hour to blow Czech Vondrousova off the court at the Margaret Court Arena and has reached the final with the loss of only 10 games in four matches.

"I think I played well today, my serve was working well at the right moments and I was able to control the match," said Muguruza, who is seeded 14th for the Grand Slam and faces lucky loser Margarita Gasparyan in the opening round.

"I'm expecting another battle tomorrow."

Naomi Osaka in action during the quarter-final Gippsland Trophy match against Irina Begu. EPA

Osaka's withdrawal gave Belgian Elise Mertens a walkover to the final of the Gippsland Trophy against Kaia Kanepi, who beat ninth seed Ekaterina Alexandrova 6-3, 7-6 on Saturday.

US Open champion Osaka said she was struggling with a long-term shoulder "niggle".

"It kind of flared up again because I played a lot of matches back-to-back," the 23-year-old said.

"But for me, my main focus is hoping I can rest enough before the Open."

Azarenka withdrew from her Grampians Trophy quarter-final against Anett Kontaveit, giving the Estonian a walkover. The WTA said the Belarusian had a lower back problem.

Kontaveit will play Maria Sakkari in the semi-finals after the Greek ousted 2016 Australian Open champion Angelique Kerber 6-4, 6-2.

Jennifer Brady will play fellow American Ann Li or Romanian Sorana Cirstea in the other semi-final on Sunday after a 7-6, 6-4 quarter-final win over Barbora Krejcikova.

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

Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.