• Serena Williams serves to Sloane Stephens during the third round of the US Open. AP Photo
    Serena Williams serves to Sloane Stephens during the third round of the US Open. AP Photo
  • Serena Williams returns a shot to Sloane Stephens during the third round of the US Open. AP Photo
    Serena Williams returns a shot to Sloane Stephens during the third round of the US Open. AP Photo
  • Serena Williams hits a return to Sloane Stephens during their match in the US Open third round. EPA
    Serena Williams hits a return to Sloane Stephens during their match in the US Open third round. EPA
  • Serena Williams taps racquets with Sloane Stephens after their US Open third round match. EPA
    Serena Williams taps racquets with Sloane Stephens after their US Open third round match. EPA
  • Maria Sakkari serves to Amanda Anisimova oduring their US Open third round match. Reuters
    Maria Sakkari serves to Amanda Anisimova oduring their US Open third round match. Reuters
  • Maria Sakkari reacts after winning a point against Amanda Anisimova. Reuters
    Maria Sakkari reacts after winning a point against Amanda Anisimova. Reuters
  • Maria Sakkari hits a backhand to Amanda Anisimova during the US Open third round. Reuters
    Maria Sakkari hits a backhand to Amanda Anisimova during the US Open third round. Reuters
  • Maria Sakkari and Amanda Anisimova tap racquets at the net after their US Open third round match. EPA
    Maria Sakkari and Amanda Anisimova tap racquets at the net after their US Open third round match. EPA
  • Daniil Medvedev chases down the ball against JJ Wolf during the US Open third round. Reuters
    Daniil Medvedev chases down the ball against JJ Wolf during the US Open third round. Reuters
  • Daniil Medvedev serves to JJ Wolf during their US Open third round match. Reuters
    Daniil Medvedev serves to JJ Wolf during their US Open third round match. Reuters
  • Daniil Medvedev serves to JJ Wolf during their US Open third round match. AFP
    Daniil Medvedev serves to JJ Wolf during their US Open third round match. AFP
  • Daniil Medvedev greets J.J. Wolf at the net after their US Open third round match. AP Photo
    Daniil Medvedev greets J.J. Wolf at the net after their US Open third round match. AP Photo
  • Dominic Thiem reacts to winning a point against Marin Cilic during the US Open third round. AFP
    Dominic Thiem reacts to winning a point against Marin Cilic during the US Open third round. AFP
  • Dominic Thiem hits a backhand to Marin Cilic during the US Open third round. AFP
    Dominic Thiem hits a backhand to Marin Cilic during the US Open third round. AFP
  • Dominic Thiem plays against Marin Cilic during the third round of the US Open. AP Photo
    Dominic Thiem plays against Marin Cilic during the third round of the US Open. AP Photo
  • Dominic Thiem serves the ball to Marin Cilic during the third round of the US Open. Reuters
    Dominic Thiem serves the ball to Marin Cilic during the third round of the US Open. Reuters

Serena Williams battles into fourth round as fresh controversy hits US Open


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Serena Williams remains on course for a record-equalling 24th Grand Slam singles title after recovering from a slow start to beat Sloane Stephens in the US Open third round on Saturday.

But Day 6 was dominated by fresh controversy after New York health officials ordered the women's top doubles pairing be withdrawn over coronavirus restrictions.

Williams came from a set down to oust 2017 champion Sloane Stephens 2-6, 6-2, 6-2, in what she called an "intense" encounter on Arthur Ashe Stadium.

"In that first set I don't think she made any errors, honestly. She was just playing so clean and I just said, 'I don't want to lose in straight sets,'" said Williams, who will play 15th seed Maria Sakkari for a place in the quarter-finals.

The Greek player, who stunned Williams at the Western & Southern Open last month, progressed with a 6-3, 6-1 dismantling of America's 22nd seed Amanda Anisimova.

Off the court, No 1 seeds Kristina Mladenovic and Timea Babos were pulled from the women's doubles competition after Mladenovic was instructed to quarantine for coming in contact with French compatriot Benoit Paire, who tested positive for Covid-19 last weekend.

"All persons who were identified as having prolonged close contact with the infected player will quarantine in their rooms for the remainder of their quarantine period," the United States Tennis Association said in a statement.

The USTA said local public health authorities had issued the quarantine notices, which prevented the players commuting from their hotel to the USTA Billie Jean King National Tennis Center.

"The USTA is obligated to adhere to government guidance at the State, City and County level," the body said.

A spokesman for New York state's health department said the decision was "in the best interest" of health and safety.

The shock intervention came a day after government officials tried to prevent Adrian Mannarino, who had also been in contact with Paire, from playing his last-32 match.

The match got underway three hours after its scheduled start time, after authorities ruled it could go ahead following discussions with tennis officials that also included lobbying by world No 1 Novak Djokovic.

Mannarino and Mladenovic were two of 11 players put under enhanced safety protocols on Monday after Paire was withdrawn from the US Open the previous day following his positive test.

The players signed an agreement with New York City authorities that allowed them to remain in the tournament under the enhanced restrictions, which involved daily testing and barred them from communal areas in their hotel.

Following her first-round singles win on Monday, Mladenovic said she had been "living in a nightmare" following Paire's positive test result.

Players movements are tightly controlled and everyone onsite is being tested regularly to minimise the risk of infection.

Paire, who later tested negative, exited the tournament in a huff, accusing authorities of operating a "fake bubble."

The players who were in contact with him have been told they won't be allowed to fly out of New York until next week.

Back on the court on Saturday, Russian third seed Daniil Medvedev, Italy's sixth seed Matteo Berrettini and Andrey Rublev, all entered the last 16 with easy three-set wins.

Second seed Dominic Thiem also progressed to round four, overcoming 2014 champion Marin Cilic 6-2, 6-2, 3-6, 6-3.

Canada's 94th-ranked Vasek Pospisil shocked eighth-seeded Spaniard Roberto Bautista Agut and Australia's 21st seed Alex de Minaur beat 11th-seeded Russian Karen Khachanov.

In the women's draw, unranked Bulgarian Tsvetana Pironkova, playing her first tournament in three years, knocked out 18th seed Donna Vekic.

Second seed Sofia Kenin defeated Tunisia's Ons Jabeur 7-6, 6-3 to set up a match against Belgium's Elise Mertens for a quarter-final place.

And former No 1 Victoria Azarenka said she had "a great opportunity" to end her seven-year wait for a third Grand Slam after booking a last 16 berth with a straight-sets win over Poland's Iga Swiatek.

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 biog

Age: 30

Position: Senior lab superintendent at Emirates Global Aluminium

Education: Bachelor of science in chemical engineering, post graduate degree in light metal reduction technology

Favourite part of job: The challenge, because it is challenging

Favourite quote: “Be the change you wish to see in the world,” Gandi

UK-EU trade at a glance

EU fishing vessels guaranteed access to UK waters for 12 years

Co-operation on security initiatives and procurement of defence products

Youth experience scheme to work, study or volunteer in UK and EU countries

Smoother border management with use of e-gates

Cutting red tape on import and export of food

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

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UAE squad to face Ireland

Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind

SPECS
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The specs: 2018 Jaguar E-Pace First Edition

Price, base / as tested: Dh186,480 / Dh252,735

Engine: 2.0-litre four-cylinder

Power: 246hp @ 5,500rpm

Torque: 365Nm @ 1,200rpm

Transmission: Nine-speed automatic

Fuel consumption, combined: 7.7L / 100km

MATCH INFO

Tottenham Hotspur 3 (Son 1', Kane 8' & 16') West Ham United 3 (Balbuena 82', Sanchez og 85', Lanzini 90' 4)

Man of the match Harry Kane

NINE WINLESS GAMES

Arsenal 2-2 Crystal Palace (Oct 27, PL)

Liverpool 5-5 Arsenal  (Oct 30, EFL)

Arsenal 1-1 Wolves (Nov 02, PL)

Vitoria Guimaraes 1-1 Arsenal  (Nov 6, Europa)

Leicester 2-0 Arsenal (Nov 9, PL)

Arsenal 2-2 Southampton (Nov 23, PL)

Arsenal 1-2 Eintracht Frankfurt (Nov 28, Europa)

Norwich 2-2 Arsenal (Dec 01, PL)

Arsenal 1-2 Brighton (Dec 05, PL)

The%20specs%20
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