Nick Kyrgios of Australia talks to the umpire during his match against Diego Schwartzman of Argentina at the Wimbledon Tennis Championships in London, June 29, 2015. REUTERS/Stefan Wermuth
Nick Kyrgios of Australia talks to the umpire during his match against Diego Schwartzman of Argentina at the Wimbledon Tennis Championships in London, June 29, 2015. REUTERS/Stefan Wermuth
Nick Kyrgios of Australia talks to the umpire during his match against Diego Schwartzman of Argentina at the Wimbledon Tennis Championships in London, June 29, 2015. REUTERS/Stefan Wermuth
Nick Kyrgios of Australia talks to the umpire during his match against Diego Schwartzman of Argentina at the Wimbledon Tennis Championships in London, June 29, 2015. REUTERS/Stefan Wermuth

Nick Kyrgios plays down ‘dirty scum’ remark and does not care about possible fine


  • English
  • Arabic

Nick Kyrgios has maintained he was calling himself “dirty scum” and not the umpire in his routine Wimbledon victory over Diego Schwartzman.

Colourful Australian Kyrgios dispatched Argentina’s Schwartzman 6-0, 6-2, 7-6 to progress to the second round, but he risked a fine for his on-court outburst.

Kyrgios denied directing his outburst at umpire Mohamed Lahyani, after threatening to stop play when contesting a call in the third set.

“Wouldn’t bother me one bit,” Kyrgios said when asked if he feared receiving a fine for his behaviour. “I wasn’t referring to the ref at all there, it was towards myself. But, yeah, obviously I knew you guys were going to ask me about that.”

Read more:

When quizzed on why he called himself “dirty scum”, Kyrgios said: “Why are you so caught up about the question? Because I can.”

Kyrgios burst on to the tennis world’s major consciousness by dumping Rafael Nadal out of the fourth round at Wimbledon last year, and he has improved rapidly since.

The world No 29 attempted to explain away the on-court delay by claiming questionable calls “shouldn’t be something that can be taken lightly”.

“I just wanted to get the guy that was in charge of the referees,” he said.

“He was already sitting out there. I’m not too fussed about the call, to be honest, but if it was more a crucial time in the match, or deeper in the tournament, that could swing things.

“It shouldn’t be something that can be taken lightly. You’ve got to make the right call there.

“He knew it was a replay, the guy sitting off the court. He ultimately said, ‘it’s the ref’s call’. I really couldn’t do anything about it.”

Follow us on Twitter at NatSportUAE

War

Director: Siddharth Anand

Cast: Hrithik Roshan, Tiger Shroff, Ashutosh Rana, Vaani Kapoor

Rating: Two out of five stars 

The biog

Favourite car: Ferrari

Likes the colour: Black

Best movie: Avatar

Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy

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

Gulf Under 19s final

Dubai College A 50-12 Dubai College B