NEW YORK // Always eager to entertain fans at the US Open with more than his tennis skills, Novak Djokovic dusted off some dance moves this time.
Djokovic cut a rug on court while music blared over the Arthur Ashe Stadium loudspeakers last night after he improved his 2011 win/loss record to 60-2 by beating the world No 39 Nikolay Davydenko 6-4, 6-4, 6-2 to reach the fourth round at Flushing Meadows.
During his post-match interview, Djokovic decided to change the subject and make note of someone in the stands who had been grooving to songs played during changeovers.
"Need to congratulate the dancer up there. He was amazing. Let's just talk about him. Leave tennis aside. You, man, you can dance. Really. Unbelievable," Djokovic said.
And that's when the 24-year-old Serb requested some music so he could dance a bit, too.
It's the sort of extroverted display that Djokovic has engaged in during past US Opens. After one match, he demonstrated his spot on impersonations of other top players, including Maria Sharapova and Rafael Nadal. After another, he played some points for fun with the seven-time major champion John McEnroe.
"A New York crowd, especially in the night matches, is very special. They really get involved. They have a lot of fun. They're very loud," Djokovic said. "Every grand slam has something special about it. Wimbledon is very quiet. Here it's all about entertainment."
Djokovic is nothing but serious when it comes to his tennis, though. Especially this season.
The world No 1 Djokovic is trying to win his third grand slam championship of the year and fourth of his career.
He is seeking his first title at the US Open, where he was the runner-up to Roger Federer in 2007 and to Nadal last year.
"I know most people expect top players to get to the late stages of the tournament, so there's extra pressure on us," Djokovic said. "But it's a challenge we're ready to accept. This is what we work all our lives for, to be on this court."
Davydenko is a four-time major semi-finalist, including twice at the US Open, but he was not able to provide too much resistance against Djokovic.
"Today, he was not only better physically but had the better concentration," Davydenko said. "He fought better."
Next up for Djokovic is a match against the No 22 seed Alexandr Dolgopolov of Ukraine, who beat Ivo Karlovic of Croatia 6-7, 6-2, 6-4, 6-4.
"Now we are in the second week," Djokovic said, "and we are expecting tough matches."
Elsewhere, Roger Federer needed four sets to reach the fourth round, showing the kind of fight that he finds curiously lacking in too many other players at this tournament.
The No 3 seeded Federer won 6-3, 4-6, 6-4, 6-2 against Croatia's Marin Cilic, progressing to the fourth round in a men's draw that saw two other players quit when trailing.
Tomas Berdych, the No 9 seed, retired with a shoulder injury and the No 31 Marcel Granollers through a pulled abdominal muscle, raising the total retirements in men's and women's singles to a record 14 by the third round.
Never before had more than 12 players stopped during a match throughout the course of any entire grand slam tournament in the Open era.
"For me, it is shocking to see so many retirements. I have never retired in my whole life, except once when I played against [James] Blake in Paris, but I didn't even walk onto the court. For me it doesn't matter how bad I'm feeling, I will be out there and giving it a try, because you never know what's gonna happen," the 16-time major champion Roger Federer said.
"Look, every player feels different," he added. "It's unfortunate it happens."
Federer's next opponent will be the unseeded Argentine Juan Monaco, who came from a set down to beat Tommy Haas 6-7, 6-3, 6-2, 6-3.
American Mardy Fish, seeded eighth, also moved into the fourth round with a 6-4, 7-6, 7-6 win over the South African Kevin Anderson. Fish's next task will be Jo-Wilfried Tsonga, who beat Fernando Verdasco 6-3, 7-5, 6-4.
In the women's draw, the No 7 seed Francesca Schiavone defeated Chanelle Scheepers of South Africa, 5-7, 7-6, 6-3 to set up a clash with Russian Anastasia Pavlyuchenkova; a 6-4, 6-4 winner over the former world No 1 Jelena Jankovic.
No 10 seed Andrea Petkovic also moved into the round of 16 with a 6-4, 6-0 thrashing of Roberta Vinci, and in the fourth round will take on Carla Suarez Navarro, who took an all-Spanish match against Silva Soler-Espinosa 6-0, 6-4.
Also progressing was Serena Williams, who was dominant early and closed out a straight sets win over No 4 seed Viktoria Azarenka 6-1, 7-6.
That set up an intriguing fourth-round match with Ana Ivanovic. The Serb appears to belatedly be getting back to the form that once carried her to the No 1 ranking, beating the American teenager Sloane Stephens 6-3, 6-4.
Williams may be seeded an unfamiliar No 28 but she showed why so many still regard her as the title favourite, racing to a 5-0 lead inside 17 minutes against an accomplished player like Azarenka.
"What's it like? It's painful," said Azarenka, who won eight points in those opening five games. "To have somebody just going at you like that, it's a little bit painful."
The 29-year-old already owns 13 major championships, including three at the US Open, which is why, when she was asked how she can play so well now, Williams replied: "I was a pretty good player before. So just trying to get back into that rhythm and feel it again."
Ivanovic was looking forward to being back in the grand slam spotlight for the big match against Williams.
"It's exciting, at least for me. She's the hottest player out there at the moment. She's been playing so well lately. It is going to be a good challenge," Ivanovic said.
Ivanovic acknowledged that Williams will be the "favourite, that's for sure" but also said: "I know I can give her a tough match. She beat me in the past, but maybe I can go for revenge on Monday."
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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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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hall of shame
SUNDERLAND 2002-03
No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.
SUNDERLAND 2005-06
Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.
HUDDERSFIELD 2018-19
Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.
ASTON VILLA 2015-16
Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.
FULHAM 2018-19
Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.
LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66