Ahead of the 2021 ATP Dubai Duty Free Tennis Championships, here is all you need to know about the tournament.
What is it?
The ATP Dubai Duty Free Tennis Championships is an ATP 500 tournament. The 2021 event will be the 29th edition, with the first tournament held in 1993.
When is it?
March 14-20, 2021. First round matches will take place on Sunday and Monday; second round matches on Tuesday; third round on Wednesday; quarter-finals on Thursday; semi-finals on Friday; and the final on Saturday.
Where is it?
The tournament is played at the Dubai Duty Free Tennis Stadium.
Who is playing?
Austria's world No 4 Dominic Thiem will be the tournament top seed. The US Open champion will be joined by Russian world No 8 Andrey Rublev, world No 11 Denis Shapovalov of Canada, and 2018 Dubai winner Roberto Bautista Agut.
Other notable players include three-time Grand Slam champion, and 2016 winner, Stan Wawrinka, highly-rated Italian Jannick Sinner, and former world No 4 Kei Nishikori.
Any notable absences?
Roger Federer, the tournament's most successful player with eight titles, was scheduled to compete but withdrew following his exit at the Qatar Open. The 20-time Grand Slam champion has only just returned to competition following 13 months out with injury and has opted to return to his training camp.
World No 2 Rafael Nadal was offered a wild card but the Spaniard politely declined as he deals with his own injury comeback. Three-time Grand Slam champion Andy Murray was also understood to have been offered an invite but will skip the tournament after his wife Kim gave birth.
What is the draw?
Thiem will begin his tournament against a qualifier, while second seed Rublev faces either a qualifier or Australia's Jordan Thompson. All 16 seeded players have received byes into the second round.
Some opening round ties to watch out for include the clash between Japan's former world No 4 Kei Nishikori and big-serving American Reilly Opelka, and
Get the full draw story here.
What are the points and prize money?
The 2021 winner will gain the maximum 500 points and a cheque for $149,490. The finalist will claim 300 points and $110,530. The two semi-finalists stand to earn 180 points and $78,710 each, while the four quarter-finalists will get 90 points and $53,590 each.
Players that reach the Round of 16 will get 45 points and $33,495 each, while those who make it into the second round will earn 20 points and $19,260. For players who fall in the first round, they will not accumulate any ranking points but will earn $13,300 each.
Are fans allowed to attend?
Due to stringent health and safety measures aimed at limited the spread of Covid-19, spectators will not be allowed to attend matches.
Where to watch?
All matches that take place on Centre Court can be watched live on Dubai Sports.
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
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Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
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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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