Seven-time champion Serena Williams survived a second round scare at Wimbledon on Thursday before progressing past teenage qualifier Kaja Juvan 2-6, 6-2, 6-4.
Competing in her first match against Williams, and on a stadium court at Wimbledon no less, Juvan displayed few nerves in an opening set that last just 26 minutes.
However, Williams came roaring back in the second set, twice breaking the 18-year-old Slovenian's serve to level the match. The former world No 1 then took a commanding 5-2 lead in the decider, only for Juvan to claim a break back.
Williams then served out the match at the second time of asking to set up a third round encounter with German 18th seed Julia Goerges in a rematch of last year's semi-final.
"She played well and then I started out a little slow," said Williams, who was watched by close friend, Britain's Meghan, the Duchess of Sussex.
"It brings the best out of me the pressure. I play best when I am down sometimes. I am a fighter I never give up."
Earlier on Thursday, defending champion Angelique Kerber was dumped out as she suffered a stunning 2-6, 6-2, 6-1 second-round defeat by American world No 95 Lauren Davis.
In the men's draw, Roger Federer dashed home hopes of an outlandish upset by easing into the third round with a 6-1, 7-6, 6-2 win over Britain's world No 169 Jay Clarke.
Federer had never lost a grand slam match to somebody as low as Clarke in the rankings and, despite the Briton putting up a brave fight in the second set, the huge gulf in class ensured the Swiss never had to get out of second gear.
Chasing a ninth Wimbledon title, Federer blasted out of the blocks, winning the opening set in double quick time, before Clarke got a foothold in the contest, holding serve throughout the second set to force a tiebreak.
The home crowd began to sense the beginnings of an upset when Clarke secured a mini-break on the Federer serve, but it was a fleeting advantage, with the Swiss taking the set and breaking early in the third.
The 20-year-old Clarke handed Federer matchpoint with a double fault and the 20-times grand slam champion wrapped up the contest when the Briton sent a backhand wide.
"I really enjoyed myself. The tank is full. I came here with a lot of confidence, the first few matches haven't been very taxing physically. You try to win your matches regardless of the score, if you win them in straights that's better," Federer said.
"This first week has been going well and I know the opponents in terms of ranking will now get better."
The Swiss will next face Frenchman Lucas Pouille, who defeated compatriot Gregoire Barrere 6-1, 7-6, 6-4.
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
RACECARD
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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
Global state-owned investor ranking by size
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United States
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2.
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China
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3.
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UAE
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4.
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Japan
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5
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Norway
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Canada
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Singapore
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Australia
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Saudi Arabia
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South Korea
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
What are the main cyber security threats?
Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.
