Roger Federer pulled out of the French Open on Sunday to give his 39-year-old body time to recover for Wimbledon.
The Swiss great was forced to cut his Roland Garros stint short after he was stretched to his limits during a 7-6, 6-7, 7-6, 7-5 win over Germany's Dominik Koepfer on Saturday night.
"After discussions with my team, I've decided I will need to pull out of Roland Garros today," Federer said in a statement on Twitter.
"After two knee surgeries and over a year of rehabilitation it's important that I listen to my body and make sure I don't push myself too quickly on my road to recovery."
The game against Koepfer lasted over three-and-a-half hours and was played on an empty Court Philippe Chatrier, finishing well past midnight. Federer, who will turn 40 in August, has decided to thus concentrate on preserving his body.
Federer was set to take on Matteo Berrettini on Monday for a place in the quarter-finals.
"I don't know if I am going to play," Federer had said after his late finish on Saturday. "I have to decide whether or not to continue. Is it too risky to keep putting pressure on the knee? Is it a good time to rest?
"Every match I have to reassess the situation and see the next morning in what state I wake up and how my knee is doing.
"It may be even more true after a match as long as the one tonight."
Federer was playing only his third tournament since last year's Australian Open and has always stated Wimbledon is his main target. He is chasing a ninth title at Wimbledon, which starts on June 28.
The Swiss great is also scheduled to play the warm-up grass court tournament in Halle beginning on June 14, the day after the French Open ends.
Federer said: "These are all stepping stones to something that is really important to me.
"We go through these matches, we analyse them highly and look on what's next. Because I need to decide if I keep on playing or not or is it not too much risk at this moment to keep on pushing or is this just a perfect way to just take a rest.
"Because I don't have the week in between here and [the grass-court tournament in] Halle like normal, to see what's best now if you count back from Wimbledon."
Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
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
Company%20profile
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Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
more from Janine di Giovanni
COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
