Bad weather stops play in the fourth set of the French Open semi-final between Novak Djokovic and Andy Murray on Friday at Roland Garros in Paris. Julian Finney / Getty Images / June 5, 2015
Bad weather stops play in the fourth set of the French Open semi-final between Novak Djokovic and Andy Murray on Friday at Roland Garros in Paris. Julian Finney / Getty Images / June 5, 2015
Bad weather stops play in the fourth set of the French Open semi-final between Novak Djokovic and Andy Murray on Friday at Roland Garros in Paris. Julian Finney / Getty Images / June 5, 2015
Bad weather stops play in the fourth set of the French Open semi-final between Novak Djokovic and Andy Murray on Friday at Roland Garros in Paris. Julian Finney / Getty Images / June 5, 2015

Novak Djokovic-Andy Murray semi-final developing into a classic as it resumes


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What looked like a stroll into the French Open final turned into an uphill battle for Novak Djokovic as the world No 1's stranglehold on Friday's duel with Andy Murray was loosened by a determined fightback from the third seed.

The Serb, looking to win the only major missing from his collection, will resume his battle with the Scot leading 6-3, 6-3, 5-7, 3-3 in their semi-final clash on Saturday after play was suspended the previous night because of a storm after Murray had clawed his way back into contention.

The winner will face Swiss Stan Wawrinka after the eighth seed beat France’s Jo-Wilfried Tsonga in four sets in an earlier semi-final on Court Philippe Chatrier.

That match acted as an aperitif for the second semi-final that featured the two players still unbeaten on clay this season.

When it was interrupted, it was developing into a classic.

Djokovic, the man who ended nine-time champion Rafael Nadal’s reign in the quarter-finals, was never in trouble in the first two sets and did not concede a single break point against a frustrated Murray.

But the world No 3, under the watchful eye of coach Amelie Mauresmo, had studied his opponent’s tactics.

In the 11th game of the third set, on his first break chance, he perfectly anticipated yet another Djokovic drop shot and slapped away a forehand.

He then held to love to clinch the third set and shake the confidence of Djokovic, who had not conceded a set in the tournament so far.

The Serb then took a lengthy timeout off court and was booed by the crowd when he returned.

In the second game of the fourth set, Murray fell 0-40 down on his serve but after screaming in frustration, he won nine points in a row to move 2-1 ahead having broken Djokovic.

But the world No 1 broke back and it then went with serve until the interruption.

Murray was hoping to end a seven-match losing streak against Djokovic and become the first British man to reach the final at Roland Garros since Bunny Austin in 1937.

Djokovic is on course to become the eighth man to win all four grand slams.

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BULKWHIZ PROFILE

Date started: February 2017

Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)

Based: Dubai, UAE

Sector: E-commerce 

Size: 50 employees

Funding: approximately $6m

Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait

The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
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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Director: Jesse Armstrong

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UAE tour of the Netherlands

UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match

RESULT

Manchester United 2 Tottenham Hotspur 1
Man United: Sanchez (24' ), Herrera (62')
Spurs: Alli (11')

Squad

Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas) 

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

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Australia: Finch (c), Agar, Behrendorff, Carey, Coulter-Nile, Lynn, McDermott, Maxwell, Short, Stanlake, Stoinis, Tye, Zampa

India: Kohli (c), Khaleel, Bumrah, Chahal, Dhawan, Shreyas, Karthik, Kuldeep, Bhuvneshwar, Pandey, Krunal, Pant, Rahul, Sundar, Umesh

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The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE