India's Sania Mirza hits a return in her 6-3, 6-3 first-round win against Germany's Kristina Barrois.
India's Sania Mirza hits a return in her 6-3, 6-3 first-round win against Germany's Kristina Barrois.
India's Sania Mirza hits a return in her 6-3, 6-3 first-round win against Germany's Kristina Barrois.
India's Sania Mirza hits a return in her 6-3, 6-3 first-round win against Germany's Kristina Barrois.

Sania Mirza happy to put injury woes behind her at French Open


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PARIS // Sania Mirza made a winning return to the French Open today and said she was simply happy to be playing again after missing last year's event with a career-threatening wrist injury.

The 24-year-old world number 72 from India comfortably beat Germany's Kristina Barrois 6-3, 6-3 in the first-round to set up an encounter with either the Polish No 12 seed Agnieszka Radwanska or Patricia Mayr-Achleitner of Austria.

"Last year I was out for five and a half months," said Mirza. "Forget people writing me off, the doctors said I'd probably never be able to play again because the extent of the injury was so bad.

"For me to be competing again, when I thought I'd never be playing tennis again ... Winning is a bonus. Just competing at this level again and to know that I still belong here, I feel really happy.

"I love playing tennis and I enjoy competing. I missed coming here.

"It was really hard when I was at home. I hardly watched any matches last year when I was injured. It's even more depressing, because you want to be there but you can't."

Having climbed as high as 27 in the women's world rankings, Mirza's injury-enforced absence saw her slip to 166th by the end of 2010.

Now moving in the right direction again, she revealed that the thought of treading the famous clay at Roland Garros had been one of the motivating factors behind her rehabilitation.

"It's not about the glamour and the prestige," explained Mirza, who has never gone beyond the second round at the Paris grand slam.

"It's about the tennis for me. For a tennis player, when you pick up a tennis racket, you want to play Slams.

"I was written off, I'd dropped outside 150. At the start of the year I was 160, I think, and my goal was to be in the main draw at the French Open, so I've achieved one goal so far."

Elsewhere at Roland Garros, the men's No 3 seed Roger Federer advances to second-round with a 6-3, 6-4, 7-6 (7-3) win over Spain's Feliciano Lopez, while the No 6 seed Tomas Berdych makes the first shock-exit after losing to French qualifier Stephane Robert 3-6, 3-6, 6-2, 6-2, 9-7.

Berdych, who reached the French Open semi-finals last year, held a match point while leading 5-4 in the third set, but Robert saved it and then held serve. It was the 31-year-old Robert's second win at a grand slam tournament and his second victory of the season.

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The Bloomberg Billionaire Index in full

1 Jeff Bezos $140 billion
2 Bill Gates $98.3 billion
3 Bernard Arnault $83.1 billion
4 Warren Buffett $83 billion
5 Amancio Ortega $67.9 billion
6 Mark Zuckerberg $67.3 billion
7 Larry Page $56.8 billion
8 Larry Ellison $56.1 billion
9 Sergey Brin $55.2 billion
10 Carlos Slim $55.2 billion

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Age: 25

Town: Al Diqdaqah – Ras Al Khaimah

Education: Bachelors degree in mechanical engineering

Favourite colour: White

Favourite place in the UAE: Downtown Dubai

Favourite book: A Life in Administration by Ghazi Al Gosaibi.

First owned baking book: How to Be a Domestic Goddess by Nigella Lawson.

Various Artists 
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
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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

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

RESULT

Manchester United 2 Burnley 2
Man United:
 Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')

Man of the Match: Jesse Lingard (Manchester United)

Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5

PREMIER LEAGUE FIXTURES

Tuesday (UAE kick-off times)

Leicester City v Brighton (9pm)

Tottenham Hotspur v West Ham United (11.15pm)

Wednesday

Manchester United v Sheffield United (9pm)

Newcastle United v Aston Villa (9pm)

Norwich City v Everton (9pm)

Wolves v Bournemouth (9pm)

Liverpool v Crystal Palace (11.15pm)

Thursday

Burnley v Watford (9pm)

Southampton v Arsenal (9pm)

Chelsea v Manchester City (11.15pm)

About Proto21

Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group

The specs

Engine: 2.9-litre, V6 twin-turbo

Transmission: seven-speed PDK dual clutch automatic

Power: 375bhp

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The biog

Name: Abeer Al Shahi

Emirate: Sharjah – Khor Fakkan

Education: Master’s degree in special education, preparing for a PhD in philosophy.

Favourite activities: Bungee jumping

Favourite quote: “My people and I will not settle for anything less than first place” – Sheikh Mohammed bin Rashid.

In-demand jobs and monthly salaries
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  • Energy engineer: Dh25,000 to Dh30,000 
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  • HR leader: Dh40,000 to Dh60,000 
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  • Field operator: Dh5,000 to Dh7,000
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

The Bio

Amal likes watching Japanese animation movies and Manga - her favourite is The Ancient Magus Bride

She is the eldest of 11 children, and has four brothers and six sisters.

Her dream is to meet with all of her friends online from around the world who supported her work throughout the years

Her favourite meal is pizza and stuffed vine leaves

She ams to improve her English and learn Japanese, which many animated programmes originate in

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The biog

Hometown: Birchgrove, Sydney Australia
Age: 59
Favourite TV series: Outlander Netflix series
Favourite place in the UAE: Sheikh Zayed Grand Mosque / desert / Louvre Abu Dhabi
Favourite book: Father of our Nation: Collected Quotes of Sheikh Zayed bin Sultan Al Nahyan
Thing you will miss most about the UAE: My friends and family, Formula 1, having Friday's off, desert adventures, and Arabic culture and people