Stefanos Tsitsipas to face Andrey Rublev in Monte Carlo Masters final

Fourth-seed Stefanos Tsitsipas eased past unseeded Dan Evans 6-2, 6-1 on Saturday to reach the Monte Carlo Masters final for the first time and stay on course for a first title this year.

The big-serving Greek’s opponent will be sixth-seed Russian Andrey Rublev, who beat unseeded Norwegian Casper Ruud 6-3, 7-5. He aims for his second title of the year and ninth overall.

"I am indeed pleased with the performance," said Tsitsipas after his win. "I found ways to play at my best. It was really difficult to maintain my level of consistency and I am really happy I managed to deal with all the different moments during the match."

"It's a dream of mine to be playing in the final," he added.

Rublev advanced to his first Masters 1000 final, ensuring there was no letdown after his elimination of 11-time champion Rafael Nadal in the quarter-finals.

"It is an amazing feeling. It is my first [ATP Masters 1000] final, so I am really happy," said Rublev.

"We will see what is going to happen. I will try to do my best."

Evans beat top-ranked Novak Djokovic in the third round. But he failed to threaten Tsitsipas in the same way and the match quickly slid away when he was serving at 3-2 down.

Tsitsipas, a French Open semifinalist last year, broke his serve five times and remains on track for a sixth career title.

He won his previous one in February last year at the Open 13 indoor tournament in Marseille — just weeks before France went into lockdown for the first time because of the coronavirus pandemic.

Nevertheless it has been a superb week for Evans, who will equal his career-high ranking of 26 on Monday having proved to himself and the rest of the tennis world that he can be a threat to the best on clay.

Evans said: "It's been a good week. It's been pretty long. It's been mentally pretty draining. Obviously you can't say it's bad to beat the world number one, but it was a lot.

"Today was difficult. Obviously it doesn't help the way he plays. He's very aggressive. So there's still work to be done. I can't be negative about today. Just have to park that and go again really.

"It's been a great week. I won't ever forget beating Novak, world number one. Yesterday to back it up in a great match was good as well."

The 23-year-old Rublev produced an audacious display to defeat record 11-time champion Nadal on Friday, and further confirm why he is one of the rising stars of tennis.

The 22-year-old Ruud, who has just one career title, also beat a former champion by knocking out 2019 winner Fabio Fognini.

But after breaking Rublev to love to lead 2-1 he then lost four straight games before finally holding in the eighth game to stop the Russian’s momentum.

Rublev clinched the set on serve and broke Ruud at the start of the second set to take control, improving to 4-0 against him in their career.

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

Stefanos Tsitsipas to face Andrey Rublev in Monte Carlo Masters final

Dan Evans's brilliant run comes to an end with comprehensive defeat by Tsitsipas

Ten tax points to be aware of in 2026