Marco Cecchinato and two other Italian players were handed 18 month suspensions by the Italian tennis federation for match fixing. Peter Parks / AFP
Marco Cecchinato and two other Italian players were handed 18 month suspensions by the Italian tennis federation for match fixing. Peter Parks / AFP
Marco Cecchinato and two other Italian players were handed 18 month suspensions by the Italian tennis federation for match fixing. Peter Parks / AFP
Marco Cecchinato and two other Italian players were handed 18 month suspensions by the Italian tennis federation for match fixing. Peter Parks / AFP

Tennis authorities need to make changes to protect sport’s integrity


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The dark, ominous clouds of match-fixing hovering over tennis since the start of the year simply refuse to blow away.

In January, on the opening day of the Australian Open, we saw a BBC and BuzzFeed News investigation make shocking claims about 16 top-50 players who “have been repeatedly flagged to the Tennis Integrity Unit (TIU) over suspicions they have thrown matches” over the past decade.

Speaking to BBC and BuzzFeed News as part of their investigation into match-fixing in tennis, Roberto di Martino, an Italian prosecutor who has carried out a two-year investigation into alleged match-fixing in tennis, claimed “evidence” against some of the world’s top players had been sent to the authorities, but it has been ignored. Now, the latest quarterly “Integrity Report” of the European Sport Security Association (Essa) has added to the suspicions.

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In the second quarter of 2016, Essa and its members reported “41 cases of suspicious betting patterns to the relevant sporting and regulatory authorities for further investigation”, and 34 of these cases — or an overwhelming 83 per cent — were tennis, four in football and one each in handball, snooker and beach volleyball.

Of course, a suspicious betting pattern is not a smoking gun and, as Mark Harrison, the Tennis Integrity Unit’s head of communications, rightfully pointed out in the same report, there can be many valid reasons for these unusual patters, including “incorrect odds-setting, player fitness, fatigue and form, playing conditions and personal circumstances”.

It is true, as Harrison pointed out, that the 48 alerts reported to the TIU in the first quarter of the year, were a tiny “0.2 per cent for all matches” played during that period, but still, tennis’ continuous presence at the top of Essa’s integrity figures is a cause for concern and the powers that be should be doing more to address these concerns.

The authorities have already set up an independent review panel “to test the effectiveness of the sport’s existing anti-corruption practices and procedures”, according to Harrison, following the BBC and BuzzFeed News investigations earlier in the year.

But, as Mike O’Kane, the chairman of Essa said in the report, “changes are clearly needed” in tennis’ integrity procedures and the sooner the better for us all.

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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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