In-form and highly marketable Garbine Muguruza says she is flattered and not burdened by talk that she has what it takes to succeed Serena Williams as the next big star of women’s tennis.
Spaniard Muguruza, 22, has steadily risen through the rankings since 2010 to a career-high No 3, and gets her Australian Open underway on Tuesday against Estonia’s Anett Kontaveit.
She is searching for her grand slam breakthrough after making the final of Wimbledon last year, her best showing at a major, but lost to Williams.
At 34, the long-time queen of tennis cannot keep going forever and Muguruza appears to have all the attributes to take on the role as world No 1.
"Every time I hear I'm like 'puhhhhh, yeah, whatever'. I really don't know what to say. I feel good when people think that I can do it, but I'm like, 'yeah, we'll see'," she told Sunday's Melbourne Age newspaper.
“For sure everybody has a lot of expectations, but I think it’s good, I think it’s a great position to be where people believe that you can actually do it.
“It’s also difficult to deal with it, but it’s part of the game, it’s part of the job, so I would not change it, for sure.”
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After claiming her first WTA title at Hobart in 2014, last year was a watershed for Muguruza. She not only reached the final at Wimbledon but also in Wuhan while winning the title at Beijing before making the semis of the WTA Tour Finals.
At the start 2015 she was ranked 24 and cannot believe she is now No 3, behind only her hero Williams and Romanian Simona Halep.
“Well, for sure it would be like, ‘Wow!’,” she said when asked how she would have reacted if told a year ago that she would now be so high in the rankings.
“It’s great. It shows you that you can, if you want something, really get it. I proved that.”
Muguruza is now under the guidance of coach Sam Sumyk, who guided Belarusian Victoria Azarenka to the top of the women’s game and to successive Australian Open titles in 2012 and 2013.
Podcast: Azarenka and Muguruza in title contention in wide open women's draw
She told reporters on Saturday that the Frenchman had so far not imparted any specific tips on what it would take to land a first grand slam title on the Melbourne Park hardcourts.
“There is no recipe. I mean, I come here as prepared as possible,” she said. “After the pre-season, everybody’s fit here. So nothing different.”
Muguruza had an early season injury scare at the Brisbane International, pulling out mid-match against Varvara Lepchenko with blisters on her feet. But she said all was now fine.
“My foot is good,” she said. “I had time to recover from Brisbane. I needed a couple of days to rest. It’s improving.”
Asked by The Age whether she feels this could be her year to win a major, she replied: "I don't know.
“I’ve been working and practising for that. I was motivated to do it. That’s my dream, obviously, but there is 128 players that want the same, so let’s see how far I can get.”
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First-round leaderbaord
-5 C Conners (Can)
-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);
-2 C Morikawa (US), M Laird (Sco), C Tringale (US)
Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)
Level B DeChambeau (US), J Rose (Eng)
1 L Westwood (Eng), J Spieth (US)
3 R McIlroy (NI)
4 D Johnson (US)
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
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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.
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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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France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra