Andy Murray, who last month became the second grown man to burst into tears in successive years after losing an Australian Open final, is convinced that his time will come sooner rather than later as he pursues a burning desire to bring a grand slam title to Great Britain.
The talented Briton, third in the world and confident of going over (he was briefly ranked number two last year), is hoping that it is third time lucky after losing the US and Australian Open finals to the imperious Roger Federer, who had been turned into an emotional wreck after the 2009 final by his own nemesis Rafael Nadal.
"I've now been in two grand slam finals and lost on both occasions to the best player of all time," said Murray who this week seeks to add the Dubai Championship to the two titles he has won in neighbouring Qatar.
"That's tough, but I think I'm going to have more chances and I believe that next time I get to a grand slam final I'll win and that's the most important thing. It may not happen, but I believe it will and that's what's important."
Asked whether the fulfilment of that dream will come sooner rather than later, Murray responded with a bemused grin: "I don't know. I hope it happens at the French Open, but if it doesn't happen at the French Open I'll try again at Wimbledon. If it doesn't happen there I'll try again at the US Open. I'll just keep trying and give my best."
Murray who has a decent record against Federer apart from in the matches that really matter, had been looking forward to renewing his rivalry with the Swiss at the Aviation Club this week when he was scheduled to meet Federer in the semi-finals.
He was regretful that Federer will not be able to keep that appointment because of a lung infection. "Yes, I love playing against him," he remarked. "I said from the first time I played him, that it's always great fun and a challenge for me. I would like to have had the chance to play against him, but it's not to be.
"It's disappointing for the tournament," added Murray, who himself was forced to withdraw midway through last year's event through illness. "Obviously, if he's sick and not feeling well then there is nothing that you can do.
"He had an illness a couple of years ago and kind of played through it, which didn't help him that much. You don't want to let those sort of things drag on. I'm sure he made the right decision for himself."
Like Federer, Murray has tried to take things easily since the emotionally charged finale at Melbourne Park. "I've not done a lot since the final," said Murray, who upset organisers of the recent tournament in Marseille by making a late decision to withdraw when top seeded. "I took 10 days off and didn't train, didn't go to the gym. I didn't really do anything. Body and mind were a bit sore and tired after five weeks over in Australia and I just relaxed.
"I started hitting a little bit after 10 days or so. I still felt a little bit jaded, a little bit tired. I just needed to try to stay fresh. Mentally I feel good. I think the whole period I had in Australia was the best I've had there for a while.
"I played some of the best tennis of my life there and it was just unfortunate that I couldn't win the final. I still think it was a very positive five weeks and I definitely feel a lot more confident as a player since then."
Winning a grand slam is more of a priority for Murray at the moment than achieving his other career objective - the world No 1 ranking. "You need to focus on the grand slams and the Masters Series and the ranking then takes care of itself," he said. "Last year my results in slams were fine but they could have been better. That's the difference between being ranked No 4 at the end of the year and being ranked No 1 or No 2. If I can perform like I did in Australia in all of the slams there's a good chance my ranking will move up. I've been as high as No 2. I would like to try to go higher than that."
Murray, 22, who won six of his 14 titles during a productive 2009, is confident of adding to his haul here, especially after his two Doha triumphs.
"Yes, I enjoy playing over here," he enthused. "The courts are normally a little bit quicker than over in the [United] States.
"This one here is one of the quickest and the balls get a lot faster as the match goes on, rather than slower like in Australia or in the States. The courts normally play quick and I like that. I'll try to play well and get back to playing matches again. I think that outside the Masters Series and the grand slams, this tournament and Queen's [London] are my two favourites to come to. They treat the players really well and this place is very different to a lot of the world.
"They've got some of the biggest and best things over here. It's all happened so quickly. It's very different. They put on a really good tournament. You get to stay in a hotel like this [the Burj Al Arab], which doesn't happen every week. That's why they get so many of the top players here."
l:wjohnson@thenational.ae
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
RESULTS
Women:
55kg brown-black belt: Amal Amjahid (BEL) bt Amanda Monteiro (BRA) via choke
62kg brown-black belt: Bianca Basilio (BRA) bt Ffion Davies (GBR) via referee’s decision (0-0, 2-2 adv)
70kg brown-black belt: Ana Carolina Vieira (BRA) bt Jessica Swanson (USA), 9-0
90kg brown-black belt: Angelica Galvao (USA) bt Marta Szarecka (POL) 8-2
Men:
62kg black belt: Joao Miyao (BRA) bt Wan Ki-chae (KOR), 7-2
69kg black belt: Paulo Miyao (BRA) bt Gianni Grippo (USA), 2-2 (1-0 adv)
77kg black belt: Espen Mathiesen (NOR) bt Jake Mackenzie (CAN)
85kg black belt: Isaque Braz (BRA) bt Faisal Al Ketbi (UAE), 2-0
94kg black belt: Felipe Pena (BRA) bt Adam Wardzinski (POL), 4-0
110kg black belt final: Erberth Santos (BRA) bt Lucio Rodrigues (GBR) via rear naked choke
RESULTS
2pm: Maiden Dh 60,000 (Dirt) 1,400m. Winner: Masaali, Pat Dobbs (jockey), Doug Watson (trainer).
2.30pm: Handicap Dh 76,000 (D) 1,400m. Winner: Almoreb, Dane O’Neill, Ali Rashid Al Raihe.
3pm: Handicap Dh 64,000 (D) 1,200m. Winner: Imprison, Fabrice Veron, Rashed Bouresly.
3.30pm: Shadwell Farm Conditions Dh 100,000 (D) 1,000m. Winner: Raahy, Adrie de Vries, Jaber Ramadhan.
4pm: Maiden Dh 60,000 (D) 1,000m. Winner: Cross The Ocean, Richard Mullen, Satish Seemar.
4.30pm: Handicap 64,000 (D) 1,950m. Winner: Sa’Ada, Fernando Jara, Ahmad bin Harmash.
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
UAE SQUAD
Khalid Essa, Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Bandar Al Ahbabi, Mohammad Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoon Al Zaabi, Ali Saleh, Caio Canedo, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
Starring: Jamie Foxx, Angela Bassett, Tina Fey
Directed by: Pete Doctor
Rating: 4 stars
SPEC%20SHEET%3A%20APPLE%20IPAD%20(2022)
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COMPANY%20PROFILE
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MATCH INFO
Uefa Champions League semi-final, first leg
Barcelona v Liverpool, Wednesday, 11pm (UAE).
Second leg
Liverpool v Barcelona, Tuesday, May 7, 11pm
Games on BeIN Sports
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
The Kites
Romain Gary
Penguin Modern Classics
Mohammed bin Zayed Majlis
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 consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
AS%20WE%20EXIST
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US tops drug cost charts
The study of 13 essential drugs showed costs in the United States were about 300 per cent higher than the global average, followed by Germany at 126 per cent and 122 per cent in the UAE.
Thailand, Kenya and Malaysia were rated as nations with the lowest costs, about 90 per cent cheaper.
In the case of insulin, diabetic patients in the US paid five and a half times the global average, while in the UAE the costs are about 50 per cent higher than the median price of branded and generic drugs.
Some of the costliest drugs worldwide include Lipitor for high cholesterol.
The study’s price index placed the US at an exorbitant 2,170 per cent higher for Lipitor than the average global price and the UAE at the eighth spot globally with costs 252 per cent higher.
High blood pressure medication Zestril was also more than 2,680 per cent higher in the US and the UAE price was 187 per cent higher than the global price.
MATCH INFO
Crawley Town 3 (Tsaroulla 50', Nadesan 53', Tunnicliffe 70')
Leeds United 0