Novak Djokovic admitted he was feeling the pressure after opening his Australian Open title defence with a four-set win over Jan-Lennard Struff, while Roger Federer and Serena Williams also made safe passage into the second round.
Seven-time champion Djokovic was made to sweat before beating Germany's Struff 7-6, 6-2, 2-6, 6-1 on the first day, when fears over air pollution were replaced by disruption caused by rain, which caused chaos and forced organisers to postpone a swathe of matches.
While play continued at the three stadiums courts with retractable roofs, half of the 64 scheduled matches were postponed, ensuring a big backlog for Tuesday.
Wet conditions are unusual for the Australian Open, which is more used to extreme heat and was plagued by smog from bushfires during qualifying, when players suffered coughing fits and breathing problems.
Air quality was rated 'good' as the first round started on Monday but about four hours later play was suspended on outside courts when the heavens opened in Melbourne.
World No 3 Federer was briefly hauled off court while the roof was closed on Rod Laver Arena before returning to complete a routine 6-3, 6-2, 6-2 victory over American Steve Johnson.
Williams, on the hunt for a record-equalling 24th Grand Slam title, won the first set against Anastasia Potapova in just 19 minutes as she cruised to a 6-0, 6-3 win in less than an hour.
"I feel like I can still improve and get better throughout this tournament, for sure. This is a good stepping stone for right now," Williams said.
However, Williams' elder sister Venus was ousted in stunning fashion by 15-year-old Coco Gauff, who won 7-6, 6-3 in a repeat of her first-round upset at Wimbledon last year.
Competing in the last match of the first day at Melbourne Park, Djokovic appeared to be cruising to victory before an uncharacteristic lapse saw him drop the third set. The Serbian second seed roared back in the fourth, though, to move into the second round.
"There is a lot of pressure and a lot of different emotions involved. I definitely try to remind myself to stay present and really enjoy," said the seven-time Melbourne winner, who brought up his 900th Tour-level victory.
Former US Open champion Sloane Stephens was the biggest women's casualty on day one when she crashed out in three sets to Zhang Shuai of China - her fourth first-round exit in Melbourne.
Defending champion Naomi Osaka completed her match well before the downpour as she dismissed Marie Bouzkova of the Czech Republic 6-2, 6-4 in 80 minutes, smashing one powerful serve that broke a net fastening.
"It was really tough for me trying to control my nerves," said Osaka. "It's tough to play someone you've never played before in the first round of a Grand Slam."
Later on the covered centre court, Australian world No 1 Ashleigh Barty recovered strongly from a set down to beat Lesia Tsurenko 5-7, 6-1, 6-1.
In the men's draw, Greek sixth seed Stefanos Tsitsipas, who beat Federer en route to last year's semis, crushed Salvatore Caruso 6-0, 6-2, 6-3.
Player anger over smog dominated the final days before the tournament, which is taking place after bushfires ravaged large parts of Australia, destroying thousands of homes and killing 29 people.
Tournament officials are closely monitoring pollution and will halt play and close the three main stadiums' roofs if particulate matter suspended in the air hits PM2.5 200.
In other results, Canadian 13th seed Denis Shapovalov argued furiously with the umpire over a code violation for throwing his racquet as he lost in four sets to Marton Fucsovics.
Croatian 25th seed Borna Coric was another first-round loser as he went down to experienced American Sam Querrey, while Australia's Sam Stosur bombed out against Caty McNally.
But former champion Caroline Wozniacki, playing her last tournament before retiring, safely reached the second round as she beat Kristie Ahn 6-1, 6-3.
Brave CF 27 fight card
Welterweight:
Abdoul Abdouraguimov (champion, FRA) v Jarrah Al Selawe (JOR)
Lightweight:
Anas Siraj Mounir (TUN) v Alex Martinez (CAN)
Welterweight:
Mzwandile Hlongwa (RSA) v Khamzat Chimaev (SWE)
Middleweight:
Tarek Suleiman (SYR) v Rustam Chsiev (RUS)
Mohammad Fakhreddine (LEB) v Christofer Silva (BRA)
Super lightweight:
Alex Nacfur (BRA) v Dwight Brooks (USA)
Bantamweight:
Jalal Al Daaja (JOR) v Tariq Ismail (CAN)
Chris Corton (PHI) v Zia Mashwani (PAK)
Featherweight:
Sulaiman (KUW) v Abdullatip (RUS)
Super lightweight:
Flavio Serafin (BRA) v Mohammad Al Katib (JOR)
Meydan racecard:
6.30pm: Al Maktoum Challenge Round 2 (PA) Group 1 | US$75,000 (Dirt) | 2,200 metres
7.05pm: UAE 1000 Guineas (TB) Listed | $250,000 (D) | 1,600m
7.40pm: Meydan Classic Trial (TB) Conditions | $100,000 (Turf) | 1,400m
8.15pm: Al Shindagha Sprint (TB) Group 3 | $200,000 (D) | 1,200m
8.50pm: Handicap (TB) | $175,000 (D) | 1,600m
9.25pm: Handicap (TB) | $175,000 (T) | 2,000m
10pm: Handicap (TB) | $135,000 (T) | 1,600m
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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The%20US%20Congress%20explained
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SHAITTAN
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The specs
Engine: 77.4kW all-wheel-drive dual motor
Power: 320bhp
Torque: 605Nm
Transmission: Single-speed automatic
Price: From Dh219,000
On sale: Now
UAE v United States, T20 International Series
Both matches at ICC Academy, Dubai. Admission is free.
1st match: Friday, 2pm
2nd match: Saturday, 2pm
UAE squad: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Rameez Shahzad, Amjad Gul, CP Rizwan, Mohammed Boota, Abdul Shakoor, Ahmed Raza, Imran Haider, Sultan Ahmed, Zahoor Khan, Amir Hayat
USA squad: Saurabh Netravalkar (captain), Jaskaran Malhotra, Elmore Hutchinson, Aaron Jones, Nosthush Kenjige, Ali Khan, Jannisar Khan, Xavier Marshall, Monank Patel, Timil Patel, Roy Silva, Jessy Singh, Steven Taylor, Hayden Walsh
Poacher
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Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHayvn%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EChristopher%20Flinos%2C%20Ahmed%20Ismail%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EAbu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3Efinancial%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3Eundisclosed%3Cbr%3E%3Cstrong%3ESize%3A%3C%2Fstrong%3E%2044%20employees%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Eseries%20B%20in%20the%20second%20half%20of%202023%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EHilbert%20Capital%2C%20Red%20Acre%20Ventures%3C%2Fp%3E%0A
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
Aston martin DBX specs
Engine: 4.0-litre twin-turbo V8
Transmission: nine-speed automatic
Power: 542bhp
Torque: 700Nm
Top speed: 291kph
Price: Dh848,000
On sale: Q2, 2020
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Tree of Hell
Starring: Raed Zeno, Hadi Awada, Dr Mohammad Abdalla
Director: Raed Zeno
Rating: 4/5
'Ashkal'
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