Serena Williams set up a blockbuster Australian Open semi-final with Naomi Osaka after producing her best performance of the tournament to defeat Simona Halep 6-3, 6-3 on Tuesday.
The 39-year-old American went toe-to-toe with the Romanian second seed over 80 engrossing minutes on Rod Laver Arena before she was finally able to move to within two victories of a record-equalling 24th Grand Slam title.
The victory serves as a measure of revenge for the last time the pair played when Halep defeated Williams in the 2019 Wimbledon final.
Williams, who mixed 24 winners with 33 unforced errors over the contest, has not won a major since her seventh Australian Open triumph in 2017, losing four successive major finals since then.
The third of those four defeats came against Osaka in the 2018 US Open final, so Williams will have another shot at revenge.
"Definitely think this is the best match I have played this tournament, for sure," said Williams after reaching her 40th Grand Slam semi-final.
"Obviously I had to be going up against the number two in the world, so I knew I had to do better, and that's what I did and I'm excited."
For Halep, who reached the semi-finals last year and was losing finalist in 2018, it was back to the drawing board as she looks to add to her two Grand Slam titles at the French Open and Wimbledon.
Williams will need to deliver a similarly impressive display when she faces Osaka, who maintained her bid for fourth major title after crushing Hsieh Su-wei 6-2, 6-2 earlier in the day.
Osaka is aiming to win the Australian Open immediately after claiming the US Open for a second time – she previously achieved the feat in 2018 and 2019 – and her win over Hsieh was markedly easier than their last meeting at Melbourne Park.
Osaka had a torrid time against Hsieh in 2019, having to come back from a set and a break down on the way to claiming the championship.
But the 23-year-old Japanese star had no such problems in Tuesday's match inside Rod Laver Arena as she dominated from start to finish to wrap up victory in 66 minutes.
"Yeah, definitely really happy," Osaka said on-court. "Really happy with how I played today. Every time I play her it's a real battle and, despite the score, this was again a real battle today."
Hsieh, 35, bowed out after a stellar tournament, having become the oldest women's player to debut in a Grand Slam quarter-final in the professional era.
The improbable angles conjured by her double-handed, double-sided game had Osaka in some trouble early, but Hsieh was unable to convert any of the three break points she raised in the opening games of the first set.
Osaka quashed the first of them in the opening game with an ace down the 'T' before smashing Hsieh's defences with a blazing backhand down the line to break to 3-1.
After holding on grimly through a 14-point game to hold serve, Osaka raised the pressure when Hsieh served to stay in the set at 5-2 and sealed it when the Taiwanese slapped a limp backhand wide.
Hsieh was soon in a tailspin, pounding a backhand well over the line to be broken to 2-0 as an emboldened Osaka raced to the finish.
While Osaka has suffered some major wobbles in the past, there was no hint of frustration despite Hsieh saving two match points. She bided her time to claim the win on the third when an overwhelmed Hsieh floated a sliced backhand long.
"I would say it makes me a bit more calm, realising that even when my back was against the wall, I still had chances," said Osaka, who saved two match points in a cliffhanger against Garbine Muguruza in her previous match.
"Even today when I had two match points and she saved them ... I was a bit more calm."
MATCH INFO
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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 specs
Engine: 3.8-litre twin-turbo V8
Power: 611bhp
Torque: 620Nm
Transmission: seven-speed automatic
Price: upon application
On sale: now
The specs: 2018 Maserati Levante S
Price, base / as tested: Dh409,000 / Dh467,000
Engine: 3.0-litre V6
Transmission: Eight-speed automatic
Power: 430hp @ 5,750rpm
Torque: 580Nm @ 4,500rpm
Fuel economy, combined: 10.9L / 100km
'Cheb%20Khaled'
%3Cp%3E%3Cstrong%3EArtist%3A%20%3C%2Fstrong%3EKhaled%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EBelieve%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Quick facts on cancer
- Cancer is the second-leading cause of death worldwide, after cardiovascular diseases
- About one in five men and one in six women will develop cancer in their lifetime
- By 2040, global cancer cases are on track to reach 30 million
- 70 per cent of cancer deaths occur in low and middle-income countries
- This rate is expected to increase to 75 per cent by 2030
- At least one third of common cancers are preventable
- Genetic mutations play a role in 5 per cent to 10 per cent of cancers
- Up to 3.7 million lives could be saved annually by implementing the right health
strategies
- The total annual economic cost of cancer is $1.16 trillion
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6.30pm Maiden Dh165,000 (Dirt) 1,200
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7.40pm Maiden Dh165,000 (D) 1,600m
8.15pm Handicap Dh190,000 (D) 1,600m
8.50pm Handicap Dh175,000 (D) 1,400m
9.25pm Handicap Dh175,000 (D) 2,000m
The National selections:
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The Bloomberg Billionaire Index in full
1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion
The biog
Name: Capt Shadia Khasif
Position: Head of the Criminal Registration Department at Hatta police
Family: Five sons and three daughters
The first female investigator in Hatta.
Role Model: Father
She believes that there is a solution to every problem
Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
The specs: 2018 BMW R nineT Scrambler
Price, base / as tested Dh57,000
Engine 1,170cc air/oil-cooled flat twin four-stroke engine
Transmission Six-speed gearbox
Power 110hp) @ 7,750rpm
Torque 116Nm @ 6,000rpm
Fuel economy, combined 5.3L / 100km
