After one of his poorest years on the tour ever, this year looms larger for Rafael Nadal than it does for almost any other top player.
On Friday evening, he began the year as he often does, at the Mubadala World Tennis Championships (MWTC) in Abu Dhabi, where he is a two-time winner. And he gave himself the chance to become a three-time winner on Saturday, by beginning his season with a victory.
Standing in his way will be the big-serving, evolving Milos Raonic. The Canadian beat Stan Wawrinka 7-5 7-5 in the evening’s second semi-final.
Last year was the first in eleven years where Nadal did not win a single grand slam title; he did not even go beyond the quarter-finals of the four majors. Amid continuing scrutiny of his form and future, a major title this year would go a long way to dampening those doubters who feel the end of one of the greatest players ever is nigh.
Analysis: Rafael Nadal, out to end doubts over future, displays signs of 2016 gameplan in Abu Dhabi
And his Friday win was a good early obstacle to overcome: the win did not come easy at all, but come it did in front of a cheery and sizeable New Year’s Day crowd at the Zayed Sports City. The victim was a familiar one, his fellow Spaniard, Davis Cup teammate and a regular opponent over the years, David Ferrer.
Nadal triumphed in three sets 6-3 6-7 6-3 and at two hours and 23 minutes, it was the second-longest match in the history of the event.
It was an intense, but immensely entertaining match: clearly no one had sent the memo to the protagonists that this was an exhibition tournament season-opener, and it marked Nadal’s first win in three matches against Ferrer at Mubadala.
“The season has started very well,” Nadal said. “The first match of the season and the rhythm and intensity of the game was like after six months of the season. We played a great match, and both were happy about how we played.
“Happy with the way we moved, the way we competed, we tried our best. The people enjoyed and for me it is important to start with a victory and tomorrow a chance to play again.”
Analysis: Stan Wawrinka's hot and cold tennis on show in all its glory at Mubadala
His form, he said, was as much a result of his off-season work as it was, simply, a continuation of the upswing in his performances during the second half of last year (a run which brought him back to No 5 in the rankings).
In stark contrast, Raonic’s match with Wawrinka was a much flatter affair. Wawrinka imploded suddenly, while serving for the first set at 5-2. He proceeded to lose 12 of the next 17 games, to be knocked out in an hour and a half.
Raonic, on his MWTC debut and another player whom many will keep an eye on this year, beat the South African Kevin Anderson on Thursday and was impressive again against Wawrinka.
“It’s been great so far [in Abu Dhabi],” Raonic said. “It’s a great way to start the new year and getting to play two top five guys on two days is all you can ask for at the start.”
Nadal, though, will be a different beast altogether and given his circumstance, likely a far more focused opponent. It will be his first final here since January 2011.
“I’m ready to play the final,” Nadal said. “Now it’s time to enjoy the [semi-final] win. After a few years of not winning these semi-final matches, it’s great to be back in final. I’m going to try my best to be ready for tomorrow.”
Wawrinka and Ferrer will play off for the third and fourth places first on Saturday.
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World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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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
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What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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