• Novak Djokovic tends to a line judge he hit with the ball during his fourth-round match against Pablo Carreno Busta at the 2020 US Open. The Serb was subsequently disqualified. AFP
    Novak Djokovic tends to a line judge he hit with the ball during his fourth-round match against Pablo Carreno Busta at the 2020 US Open. The Serb was subsequently disqualified. AFP
  • Novak Djokovic smashes his racquet in frustration during his match against Marcos Baghdatis of Cyprus in their third round match at Wimbledon in 2011. EPA
    Novak Djokovic smashes his racquet in frustration during his match against Marcos Baghdatis of Cyprus in their third round match at Wimbledon in 2011. EPA
  • Novak Djokovic smashes his racquet to the ground after losing a point during his men's second round singles match against Marco Chiudinelli at the Australian Open in 2010. EPA
    Novak Djokovic smashes his racquet to the ground after losing a point during his men's second round singles match against Marco Chiudinelli at the Australian Open in 2010. EPA
  • Serbia's Novak Djokovic holds his broken racquet during the Tennis Davis Cup World final match against France's Gael Monfils at the Belgrade Arena, Belgrade, Serbia in 2010. EPA
    Serbia's Novak Djokovic holds his broken racquet during the Tennis Davis Cup World final match against France's Gael Monfils at the Belgrade Arena, Belgrade, Serbia in 2010. EPA
  • Novak Djokovic smashes his racquet as he plays Roberto Bautista Agut of Spain during their men's third round match during the French Open in 2018. EPA
    Novak Djokovic smashes his racquet as he plays Roberto Bautista Agut of Spain during their men's third round match during the French Open in 2018. EPA
  • Novak Djokovic tosses his raCquet as he takes on Victor Hanescu during their third round match for the French Open in 2010. EPA
    Novak Djokovic tosses his raCquet as he takes on Victor Hanescu during their third round match for the French Open in 2010. EPA
  • Novak Djokovic kicks at a ball in frustration during his match against Tommy Robredo in their third round match of the Western & Southern Open tennis tournament at the Linder Tennis Center in Mason, Ohio, USA in 2014. EPA
    Novak Djokovic kicks at a ball in frustration during his match against Tommy Robredo in their third round match of the Western & Southern Open tennis tournament at the Linder Tennis Center in Mason, Ohio, USA in 2014. EPA
  • Novak Djokovic smashes his racquet after losing a game against Milos Raonic during the Western and Southern Open in 2018. EPA
    Novak Djokovic smashes his racquet after losing a game against Milos Raonic during the Western and Southern Open in 2018. EPA
  • Novak Djokovic throws his racquet as he plays against Dominic Thiem during their quarter final match at the the French Open in 2017. EPA
    Novak Djokovic throws his racquet as he plays against Dominic Thiem during their quarter final match at the the French Open in 2017. EPA

Novak Djokovic: 9 times the world No 1 lost his temper during matches


Steve Luckings
  • English
  • Arabic

World No 1 Novak Djokovic was disqualified in the US Open fourth round on Sunday after hitting a female line judge in the throat with a ball in the first set of his match against Spain's Pablo Carreno Busta.

Djokovic was becoming frustrated after failing to take the opening set, suffering a fall and having dropped serve to trail 5-6.

The Serb has a history of on-court flare-ups, most usually ending with his racquet being smashed to smithereens.

Above is a picture gallery of times the 17-time Grand Slam champion lost his cool. Simply click on the arrows or swipe.

Essentials

The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours 
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.

Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket

Nancy 9 (Hassa Beek)

Nancy Ajram

(In2Musica)

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: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)

The Breadwinner

Director: Nora Twomey

Starring: Saara Chaudry,  Soma Chhaya,  Laara Sadiq 

Three stars