• Naomi Osaka celebrates winning against Patricia Maria Tig of Romania during their first round match at the French Open. EPA
    Naomi Osaka celebrates winning against Patricia Maria Tig of Romania during their first round match at the French Open. EPA
  • Naomi Osaka shakes hands with Angelique Kerber of Germany after the women's singles match day one of the Toray Pan Pacific Open Tennis at Ariake Coliseum on September 18, 2017 in Tokyo, Japan. Getty
    Naomi Osaka shakes hands with Angelique Kerber of Germany after the women's singles match day one of the Toray Pan Pacific Open Tennis at Ariake Coliseum on September 18, 2017 in Tokyo, Japan. Getty
  • Naomi Osaka in action against Zhu Lin of China in a round robin match during the WTA Rising Stars Invitational at OCBC Arena on October 24, 2015 in Singapore. Getty
    Naomi Osaka in action against Zhu Lin of China in a round robin match during the WTA Rising Stars Invitational at OCBC Arena on October 24, 2015 in Singapore. Getty
  • Naomi Osaka shows appreciation to the crowd after winning her Women's Singles second round match against Saisai Zheng of China on day three of the 2020 Australian Open. Getty
    Naomi Osaka shows appreciation to the crowd after winning her Women's Singles second round match against Saisai Zheng of China on day three of the 2020 Australian Open. Getty
  • Naomi Osaka poses for a photo with the Daphne Akhurst Memorial Cup following victory in her Women's Singles Final match against Petra Kvitova of the Czech Republic at the 2019 Australian Open. Getty
    Naomi Osaka poses for a photo with the Daphne Akhurst Memorial Cup following victory in her Women's Singles Final match against Petra Kvitova of the Czech Republic at the 2019 Australian Open. Getty
  • Naomi Osaka hits a return during her Women's Singles Quarterfinals match against Zhang Shuai of China in the 2018 China Open. Getty
    Naomi Osaka hits a return during her Women's Singles Quarterfinals match against Zhang Shuai of China in the 2018 China Open. Getty
  • Naomi Osaka celebrates beating Elina Svitolina of the Ukraine in the semifinals of the 2016 Toray Pan Pacific Open. Getty
    Naomi Osaka celebrates beating Elina Svitolina of the Ukraine in the semifinals of the 2016 Toray Pan Pacific Open. Getty
  • Naomi Osaka holds the winners trophy after defeating Caroline Garcia of France during the 2015 WTA Rising Stars Final at Singapore Sports Hub. Getty
    Naomi Osaka holds the winners trophy after defeating Caroline Garcia of France during the 2015 WTA Rising Stars Final at Singapore Sports Hub. Getty
  • Naomi Osakasigns autographs for fans after winning her Women's Singles second round match against Saisai Zheng of China at the 2020 Australian Open. Getty
    Naomi Osakasigns autographs for fans after winning her Women's Singles second round match against Saisai Zheng of China at the 2020 Australian Open. Getty
  • Naomi Osaka poses with the Daphne Akhurst Memorial Cup after winning the 2019 Australian Open. Getty
    Naomi Osaka poses with the Daphne Akhurst Memorial Cup after winning the 2019 Australian Open. Getty
  • Naomi Osaka poses for photographs after beating Anastasia Pavlyuchenkova of Russia in the final of the Toray Pan Pacific Open. Getty
    Naomi Osaka poses for photographs after beating Anastasia Pavlyuchenkova of Russia in the final of the Toray Pan Pacific Open. Getty
  • Naomi Osaka celebrates during a Ladies Singles second round match against Barbora Strycova of the Czech Republic at the 2017 Wimbledon Lawn Tennis Championships. Getty
    Naomi Osaka celebrates during a Ladies Singles second round match against Barbora Strycova of the Czech Republic at the 2017 Wimbledon Lawn Tennis Championships. Getty

Serena Williams and other stars rally around Naomi Osaka after French Open withdrawal


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Fellow tennis stars and athletes have rallied to support Naomi Osaka after the world No 2 withdrew from the French Open in a row about post-match media duties after her admission she had been suffering from depression and anxiety.

Osaka stunned the tennis world when she pulled out of the second Grand Slam of the year after being fined $15,000 by organisers and threatened with expulsion for refusing to show up at a news conference on Sunday.

The Japanese, 23, had made clear her intentions on social media to renege on media duties to protect her mental well-being.

The four-time Grand Slam champion returned to Twitter on Monday to announce her withdrawal.

"I think now the best thing for the tournament, the other players and my well-being is that I withdraw so that everyone can go back to focusing on the tennis going on in Paris," she wrote.

Osaka said she would speak to ATP Tour officials "when the time is right" about how to "make things better" for the players, media and fans.

The French Tennis Federation termed her withdrawal "unfortunate".

Her withdrawal triggered a wave of support from her peers and fellow athletes.

Serena Williams was asked for her reaction to Osaka's decision following her first-round win over Romanian Irina-Camelia Begu at Roland Garros.

"Honestly I just found out before I walked into the press conference, so that's the extent of it right now for me," Williams said.

I feel like I wish I could give her a hug because I know what it's like. Like I said, I've been in those positions

"I feel like I wish I could give her a hug because I know what it's like. Like I said, I've been in those positions."

The 23-time Grand Slam champion added: "You just have to let her handle it the way she wants to, in the best way she thinks she can, and that's the only thing I can say. I think she's doing the best that she can."

Sister Venus, a seven-time Grand Slam winner, posted a tweet message to Osaka: "So proud of you. Take care of yourself and see you back winning soon!"

Billie Jean King took to social media to stress the importance of mental health.

"It's incredibly brave that Naomi Osaka has revealed her truth about her struggle with depression," King wrote on Twitter.

"Right now, the important thing is that we give her the space and time she needs. We wish her well."

Golf's Michelle Wie, American football players Russell Wilson and Tyler Lockett as well as multiple Olympic sprint champion Usain Bolt offered Osaka their backing.

"You shouldn't ever have to make a decision like this – but so damn impressive taking the high road when the powers that be don't protect their own. Major respect," wrote NBA All-Star Stephen Curry.

There was some criticism of Roland Garros organisers for their handling of the matter.

French Tennis Federation president Gilles Moretton read a prepared statement on Monday offering Osaka their support but the irony of him not taking questions, given the context of the row, was not lost on some.

"So the FFT handled the Ms Osaka mental health concerns without empathy or sensitivity. Then the FFT President refuses to take questions at a presser. An own goal," wrote former Australian tennis official Richard Ings.

Osaka, 23, concluded her statement by saying she would be taking some time away from tennis, potentially ruling her out of Wimbledon at the end of this month as well as this summer's Tokyo Olympic Games already under threat by the coronavirus pandemic.

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F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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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- Abdullah Ishnaneh, Partner, BSA Law