Novak Djokovic set up a blockbuster French Open title showdown with Rafael Nadal after a dramatic five-set semi-final victory over Stefanos Tsitsipas.
World No 1 Djokovic, the 2016 champion at Roland Garros, reached his fifth final in Paris, defeating Greek fifth seed Tsitsipas 6-3, 6-2, 5-7, 4-6, 6-1 in a roller-coaster of a contest where he had held a match point in the third set.
Nadal, the 12-time champion, eased past Diego Schwartzman 6-3, 6-3, 7-6 (7/0) to make a 13th final at the tournament.
On Sunday, Djokovic can win an 18th major and become the first man in half a century to win all four Slams twice.
Nadal, the world No 2, can equal Roger Federer's all-time record of 20 Grand Slam title wins.
Djokovic is one of only two men to have defeated Nadal at Roland Garros in 15 years.
"This is the house of Rafa," said Djokovic ahead of the pair's 56th career clash and his 27th appearance in a slam final.
"I will have the motivation to win. I beat him in the quarter-finals in 2015 but this will be the biggest challenge - playing Nadal on clay."
However, the Serb insisted that he has played far more significant finals and pointed to his first win over Nadal at a Slam at Wimbledon in 2011.
"I don't think it's the biggest match that I have ever played in my life. I think there were some bigger ones," Djokovic said as he attempted to ease some of the expectations ahead of Sunday.
"In terms of importance, probably the first Wimbledon final that I actually played against him.
"Wimbledon was always the one that I wanted to win as a kid and dreamed of winning. That's probably the one that stands out."
Djokovic also put his 2016 Paris final win over Andy Murray, which allowed him to celebrate a career Grand Slam, above Sunday's latest instalment of his Nadal rivalry.
"Every French Open final that I played was the match of my life before I actually won it."
On Friday, Djokovic showed no sign of the neck and shoulder injuries which blighted his performance against Pablo Carreno Busta in the last eight as he stormed into a comfortable two-set lead.
Tsitsipas had seen 10 break points come and go and his first Roland Garros semi-final looked to be heading for an early finish until he staged a stunning comeback.
In the 10th game of the third set, Djokovic was unable to convert a match point.
He then picked up a time violation and the Greek exploited the top seed's sudden unease to claim the third set.
Djokovic squandered a huge 10 break points in the fourth set as Tsitsipas, who had also been two sets down in his opening match against Jaume Munar, levelled the tie.
However, Tsitsipas, feeling a thigh injury picked up in Rome, faded away in the decider, dropping serve twice to hand Djokovic a 4-1 lead.
He saved another match point but was powerless on the third as Djokovic fired a clean winner.
"I think Novak is one of the most difficult opponents I've faced in my entire life," said Tsitsipas.
For 34-year-old Nadal, his win over Schwartzman was his 99th at Roland Garros.
He is into his 28th final at the majors and has not dropped a set in the tournament this year.
Nadal has a 6-1 career edge of Djokovic at Roland Garros although their last meeting was in 2015 when Djokovic won in straight sets in the quarter-finals.
Amongst their five other meetings in the French capital were wins for Nadal in the 2012 and 2014 finals.
"Novak is one of the toughest opponents possible. But I am here to keep trying my best. I like to play in this scenario," said Nadal.
"I know I have to make a step forward. I think I did one today against Diego. But for Sunday it is not enough.
"I need to make another one. That's what I'm looking for. I going to work hard to try to make that happen."
RESULTS
Tottenham 1
Jan Vertonghen 13'
Norwich 1
Josip Drmic 78'
2-3 on penalties
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
Heavily-sugared soft drinks slip through the tax net
Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.
Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.
A 680ml can of Arizona Iced Tea costs just Dh6.
Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
The distance learning plan
Spring break will be from March 8 - 19
Public school pupils will undergo distance learning from March 22 - April 2. School hours will be 8.30am to 1.30pm
Staff will be trained in distance learning programmes from March 15 - 19
Teaching hours will be 8am to 2pm during distance learning
Pupils will return to school for normal lessons from April 5
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
Biog
Mr Kandhari is legally authorised to conduct marriages in the gurdwara
He has officiated weddings of Sikhs and people of different faiths from Malaysia, Sri Lanka, Russia, the US and Canada
Father of two sons, grandfather of six
Plays golf once a week
Enjoys trying new holiday destinations with his wife and family
Walks for an hour every morning
Completed a Bachelor of Commerce degree in Loyola College, Chennai, India
2019 is a milestone because he completes 50 years in business
Notable groups (UAE time)
Jordan Spieth, Si Woo Kim, Henrik Stenson (12.47pm)
Justin Thomas, Justin Rose, Louis Oosthuizen (12.58pm)
Hideki Matsuyama, Brooks Koepka, Tommy Fleetwood (1.09pm)
Sergio Garcia, Jason Day, Zach Johnson (4.04pm)
Rickie Fowler, Paul Casey, Adam Scott (4.26pm)
Dustin Johnson, Charl Schwartzel, Rory McIlroy (5.48pm)
