Japan's Naomi Osaka came from a set down to beat Victoria Azarenka of Belarus to win the US Open on Saturday and clinch her third Grand Slam title.
Ms Osaka, the fourth seed, overcame her unseeded opponent 1-6, 6-3, 6-3 inside a near-empty Arthur Ashe Stadium at Flushing Meadows.
It brought the 22-year-old's haul of tennis major trophies to three after her victories at the 2018 US Open and 2019 Australian Open.
"I didn't really enjoy that. It was a really tough match for me," Osaka said following her 1hr 53min victory.
Ms Azarenka, 31, sprinted to the first set in just 26 minutes, dominating Osaka with an 88 percent success rate on her first serve.
The Japanese was uncharacteristically sloppy, hitting a whopping 13 unforced errors.
The Belarusian then went 2-0 ahead in the second set before Osaka fought back to break her opponent's serve twice and take a 4-3 lead.
The momentum had quickly swung in Osaka's favour and she broke a third time to take the match to a deciding set.
Osaka enjoyed the first breakthrough of set three in game four when she broke Azarenka's serve to take a 3-1 lead.
Azarenka then blew a golden opportunity to get back into the match, wasting three break points as Osaka recovered from 0-40 to hold for a 4-1 lead.
Azarenka saved four break points to make it 4-2 as she battled to keep the contest alive and when she broke Osaka in game seven, the set was back on serve.
But Osaka immediately broke back after Azarenka pushed a forehand wide to leave herself the opportunity of serving for the match and title.#
On Osaka's second championship point, Azarenka found the net.
After touching racquets with her opponent, Osaka lay down in the middle of the court and looked up at the sky in celebration.
"I always see everyone sort of collapse after match point. But I always think you may injure yourself so I wanted to do it safely," Osaka said.
The match was watched by just a few dozen people, mostly officials, journalists and event staff after the coronavirus pandemic forced the tournament to be held behind closed doors.
Osaka had walked onto the court wearing a mask bearing the name of Tamir Rice, a 12-year-old African-American boy who was shot dead by a white police officer in Cleveland, Ohio in 2014.
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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