• Novak Djokovic in action against Viktor Troicki during their match for the Adria Tour tennis tournament in Belgrade, Serbia. EPA
    Novak Djokovic in action against Viktor Troicki during their match for the Adria Tour tennis tournament in Belgrade, Serbia. EPA
  • Bulgaria's Grigor Dimitov and Germany's Alexander Zverev at the trophy ceremony during the Adria Tour at Novak Tennis Centre in Belgrade, Serbia. Reuters
    Bulgaria's Grigor Dimitov and Germany's Alexander Zverev at the trophy ceremony during the Adria Tour at Novak Tennis Centre in Belgrade, Serbia. Reuters
  • Germany's Alexander Zverev in action during the Adria Tour. Reuters
    Germany's Alexander Zverev in action during the Adria Tour. Reuters
  • Djordje Djokovic and Goran Ivanisevic during a press conference announcing the cancellation of the Adria Tour final. Reuters
    Djordje Djokovic and Goran Ivanisevic during a press conference announcing the cancellation of the Adria Tour final. Reuters
  • Djordje Djokovic and Goran Ivanisevic announce the cancellation of the Adria Tour final after Grigor Dimitrov tested positive for the coronavirus. Reuters
    Djordje Djokovic and Goran Ivanisevic announce the cancellation of the Adria Tour final after Grigor Dimitrov tested positive for the coronavirus. Reuters
  • Novak Djokovic hugs Jelena Jankovic during a tennis doubles against Serbia's Nenad Zimonjic and Olga Danilovic at a charity exhibition hosted by Novak Djokovic, in Belgrade. AFP
    Novak Djokovic hugs Jelena Jankovic during a tennis doubles against Serbia's Nenad Zimonjic and Olga Danilovic at a charity exhibition hosted by Novak Djokovic, in Belgrade. AFP
  • Serbia's Viktor Troicki, Nenad Zimonjic, Dusan Lajovic, Novak Djokovic, Austria's Dominic Thiem and Bulgaria's Grigor Dimitrov during Adria Tour at Novak Tennis Centre in Belgrade, Serbia, June 12. Reuters
    Serbia's Viktor Troicki, Nenad Zimonjic, Dusan Lajovic, Novak Djokovic, Austria's Dominic Thiem and Bulgaria's Grigor Dimitrov during Adria Tour at Novak Tennis Centre in Belgrade, Serbia, June 12. Reuters
  • Serbia's Novak Djokovic with his wife Jelena in the stands in Belgrade. Both have contracted Covid-19. Reuters
    Serbia's Novak Djokovic with his wife Jelena in the stands in Belgrade. Both have contracted Covid-19. Reuters
  • Novak Djokovic during Adria Tour at Novak Tennis Centre in Belgrade, Serbia, June 14. Reuters
    Novak Djokovic during Adria Tour at Novak Tennis Centre in Belgrade, Serbia, June 14. Reuters
  • Serbia's Novak Djokovic poses for a picture before the match with Serbia's Pedja Krstin. Reuters
    Serbia's Novak Djokovic poses for a picture before the match with Serbia's Pedja Krstin. Reuters
  • Serbia's Novak Djokovic poses next to Biserka Petrovic during a press conference in Zadar, Croatia on June 19. Reuters
    Serbia's Novak Djokovic poses next to Biserka Petrovic during a press conference in Zadar, Croatia on June 19. Reuters
  • Serbia's Novak Djokovic poses for picture next to Croatia's Marin Cilic and Borna Coric. Reuters
    Serbia's Novak Djokovic poses for picture next to Croatia's Marin Cilic and Borna Coric. Reuters
  • Grigor Dimitrov, centre, with Alexander Zverev, left, and Novak Djokovic courtside at the Adria Tour. EPA
    Grigor Dimitrov, centre, with Alexander Zverev, left, and Novak Djokovic courtside at the Adria Tour. EPA
  • Grigor Dimitrov, centre, with Alexander Zverev, left, and Novak Djokovic at the Adria Tour. EPA
    Grigor Dimitrov, centre, with Alexander Zverev, left, and Novak Djokovic at the Adria Tour. EPA
  • Grigor Dimitrov plays basketball with Novak Djokovic in Zadar, Croatia, during the Adria Tour. AP Photo
    Grigor Dimitrov plays basketball with Novak Djokovic in Zadar, Croatia, during the Adria Tour. AP Photo
  • Spectators watch a match during the Adria Tour, an exhibition tournament, in Zadar, Croatia. AP Photo
    Spectators watch a match during the Adria Tour, an exhibition tournament, in Zadar, Croatia. AP Photo
  • Grigor Dimitrov, right, poses for photos with Borna Coric during their Adria Tour semifinal in Zadar, Croatia. AP Photo
    Grigor Dimitrov, right, poses for photos with Borna Coric during their Adria Tour semifinal in Zadar, Croatia. AP Photo
  • From left, Dusan Lajovic, Viktor Troicki, Grigor Dimitrov, Filip Krajinovic, Dominic Thiem, Alexander Zverev and Novak Djokovic during the Adria Tour. AFP
    From left, Dusan Lajovic, Viktor Troicki, Grigor Dimitrov, Filip Krajinovic, Dominic Thiem, Alexander Zverev and Novak Djokovic during the Adria Tour. AFP
  • Grigor Dimitrov, facing camera, shakes hands with Dominic Thiem at the end of their match at the Adria Tour. AFP
    Grigor Dimitrov, facing camera, shakes hands with Dominic Thiem at the end of their match at the Adria Tour. AFP
  • Grigor Dimitrov greets Dominic Thiem at the end of their match at the Adria Tour. AFP
    Grigor Dimitrov greets Dominic Thiem at the end of their match at the Adria Tour. AFP
  • Dominic Thiem serves to Grigor Dimitrov during the Adria Tour in Belgrade, Serbia. Getty Images
    Dominic Thiem serves to Grigor Dimitrov during the Adria Tour in Belgrade, Serbia. Getty Images
  • Dusan Lajovic serves to Grigor Dimitrov during a match at the Adria Tour in Belgrade. AFP
    Dusan Lajovic serves to Grigor Dimitrov during a match at the Adria Tour in Belgrade. AFP

Nick Kyrgios withdraws from US Open due to coronavirus concerns


  • English
  • Arabic

Nick Kyrgios has withdrawn from the US Open because of his concerns over the coronavirus pandemic.

Kyrgios, the world No 40, said his decision "hurts me at my core" and also criticised some of his fellow players in a video posted on social media.

"I've got no problem with the USTA putting on the US Open and if players want to go, that's up to them so long as everyone acts appropriately and acts safely," he said.

"But tennis players, you have to act in the interests of each other and work together.

"You can't be dancing on tables, money-grabbing your way around Europe or trying to make a quick buck hosting the next exhibition. That's just so selfish.

"Think of the other people for once. That's what this virus is about. It doesn't care about your world ranking or how much money you have. Act responsibly."

The US Open is scheduled to start behind closed doors at Flushing Meadow on August 31.

Fellow Australian Ashleigh Barty, the current women's world No 1, withdrew from the tournament earlier this week and Andy Murray said he expected more players to follow.

Reading an open letter on his video, Kyrgios said the global economy and tennis could rebuild, "but we can never recover lives lost".

"Dear Tennis, let us take a breath here and remember what is important, which is health and safety as a community," Kyrgios said.

"To those players that have been observing the rules and acting selflessly, I say good luck to you. Play at your own risk – and I have no problem with that.

"I will not be playing this year at the US Open. It hurts me at my core not to be out there competing at one of the sport's greatest arenas, Arthur Ashe Stadium.

"But I'm sitting out for the people, for my Aussies, for the hundreds and thousands of Americans who have lost their lives. For all of you."

Kyrgios has been outspoken over health and safety concerns throughout the coronavirus outbreak.

He was critical of Novak Djokovic after he and several other top players tested positive after playing in an exhibition tournament, the Adria Tour, which the world No 1 helped organise.

Former world No 1 Andy Murray also criticised those who took part in the ill-fated tournament. "I don't think it has been a great look for tennis," the Scot said.

Dominic Thiem, who also played in the tour, has since admitted that players who took part made "a mistake".

Another one of the players, Borna Coric, and Kyrgios have since been at loggerheads over comments made by the Australian regarding the Adria Tour.

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

LILO & STITCH

Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders

Director: Dean Fleischer Camp

Rating: 4.5/5

Blackpink World Tour [Born Pink] In Cinemas

Starring: Rose, Jisoo, Jennie, Lisa

Directors: Min Geun, Oh Yoon-Dong

Rating: 3/5

Polarised public

31% in UK say BBC is biased to left-wing views

19% in UK say BBC is biased to right-wing views

19% in UK say BBC is not biased at all

Source: YouGov

Test squad: Azhar Ali (captain), Abid Ali, Asad Shafiq, Babar Azam, Haris Sohail, Imam-ul-Haq, Imran Khan, Iftikhar Ahmed, Kashif Bhatti, Mohammad Abbas, Mohammad Rizwan(wicketkeeper), Musa Khan, Naseem Shah, Shaheen Afridi, Shan Masood, Yasir Shah

Twenty20 squad: Babar Azam (captain), Asif Ali, Fakhar Zaman, Haris Sohail, Iftikhar Ahmed, Imad Wasim, Imam-ul-Haq, Khushdil Shah, Mohammad Amir, Mohammad Hasnain, Mohammad Irfan, Mohammad Rizwan (wicketkeeper), Musa Khan, Shadab Khan, Usman Qadir, Wahab Riaz 

How%20champions%20are%20made
%3Cp%3E%0D%3Cstrong%3EDiet%3C%2Fstrong%3E%20%0D%3Cbr%3E7am%20-%20Protein%20shake%20with%20oats%20and%20fruits%0D%3Cbr%3E10am%20-%205-6%20egg%20whites%0D%3Cbr%3E1pm%20-%20White%20rice%20or%20chapati%20(Indian%20bread)%20with%20chicken%0D%3Cbr%3E4pm%20-%20Dry%20fruits%20%0D%3Cbr%3E7.30pm%20-%20Pre%20workout%20meal%20%E2%80%93%20grilled%20fish%20or%20chicken%20with%20veggies%20and%20fruits%0D%3Cbr%3E8.30pm%20to%20midnight%20workout%0D%3Cbr%3E12.30am%20%E2%80%93%20Protein%20shake%20%0D%3Cbr%3E%3Cstrong%3ETotal%20intake%3A%3C%2Fstrong%3E%204000-4500%20calories%20%0D%3Cbr%3E%3Cstrong%3ESaidu%E2%80%99s%20weight%3A%3C%2Fstrong%3E%20110%20kg%0D%3Cbr%3E%3Cstrong%3EStats%3A%3C%2Fstrong%3E%20Biceps%2019%20inches.%20Forearms%2018%20inches%3C%2Fp%3E%0A
The specs

Engine: 5.0-litre supercharged V8

Transmission: Eight-speed auto

Power: 575bhp

Torque: 700Nm

Price: Dh554,000

On sale: now

How they line up for Sunday's Australian Grand Prix

1 Lewis Hamilton, Mercedes

2 Kimi Raikkonen, Ferrari

3 Sebastian Vettel, Ferrari

4 Max Verstappen, Red Bull

5 Kevin Magnussen, Haas

6 Romain Grosjean, Haas

7 Nico Hulkenberg, Renault

*8 Daniel Ricciardo, Red Bull

9 Carlos Sainz, Renault

10 Valtteri Bottas, Mercedes

11 Fernando Alonso, McLaren

12 Stoffel Vandoorne, McLaren

13 Sergio Perez, Force India

14 Lance Stroll, Williams

15 Esteban Ocon, Force India

16 Brendon Hartley, Toro Rosso

17 Marcus Ericsson, Sauber

18 Charles Leclerc, Sauber

19 Sergey Sirotkin, Williams

20 Pierre Gasly, Toro Rosso

* Daniel Ricciardo qualified fifth but had a three-place grid penalty for speeding in red flag conditions during practice

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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

BlacKkKlansman

Director: Spike Lee

Starring: John David Washington; Adam Driver 

Five stars

The Melbourne Mercer Global Pension Index

The Melbourne Mercer Global Pension Index

Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.

The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.

“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.

“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”

Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.

Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.

“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.

While you're here
Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
TWISTERS

Director: Lee Isaac Chung

Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos

Rating: 2.5/5

MATCH INFO

Euro 2020 qualifier

Croatia v Hungary, Thursday, 10.45pm, UAE

TV: Match on BeIN Sports

The specs

BMW M8 Competition Coupe

Engine 4.4-litre twin-turbo V8

Power 625hp at 6,000rpm

Torque 750Nm from 1,800-5,800rpm

Gearbox Eight-speed paddleshift auto

Acceleration 0-100kph in 3.2 sec

Top speed 305kph

Fuel economy, combined 10.6L / 100km

Price from Dh700,000 (estimate)

On sale Jan/Feb 2020
 

UAE currency: the story behind the money in your pockets
Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

Squid Game season two

Director: Hwang Dong-hyuk 

Stars:  Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

Rating: 4.5/5

Engine: 80 kWh four-wheel-drive

Transmission: eight-speed automatic

Power: 402bhp

Torque: 760Nm

Price: From Dh280,000

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Andor
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Tony%20Gilroy%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDiego%20Luna%2C%20Genevieve%20O'Reilly%2C%20Alex%20Ferns%3Cbr%3E%3Cstrong%3ERating%3A%205%3C%2Fstrong%3E%2F5%3C%2Fp%3E%0A
MATCH INFO

Uefa Champions League final:

Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The specs

Engine: four-litre V6 and 3.5-litre V6 twin-turbo

Transmission: six-speed and 10-speed

Power: 271 and 409 horsepower

Torque: 385 and 650Nm

Price: from Dh229,900 to Dh355,000