Spanish great Rafael Nadal drew the curtains on one of the greatest careers in tennis as the 22-time Grand Slam champion bowed out with defeat in the Davis Cup on an emotional night in Malaga.
Nadal, 38, could not conjure the same magic that had powered him to superstardom as he lost 6-4, 6-4 to Dutchman Botic van de Zandschulp in what turned out to be his final competitive match.
Compatriot Carlos Alcaraz levelled the quarter-final tie after defeating Tallon Griekspoor 7-6, 6-3. Had Alcaraz and Marcel Granollers then beaten Wesley Koolhof and Van de Zandschulp, Nadal would have got another chance in a semi-final on Friday.
But it was not to be as Koolhof, also playing the last event of his career, inspired the Dutch to a 7-6, 7-6 victory.
As the result was finalised, Nadal looked crestfallen as the reality that it was all over began to sink in.
After a long speech on court in front of his adoring fans, family, friends and teammates, Nadal could not hold back his tears as a video montage of his great career was played.
Nadal's stunning career in numbers
Nadal was just 18, and yet to win a Grand Slam title, when he first moved into the top 10 of the ATP rankings on April 25, 2005.
He remained there for 912 consecutive weeks, until March 19, 2023, nearly 18 full years, the longest run of appearances in the top 10 in the half-century-plus history of the computerised rankings in men's tennis.
His 22 Grand Slam titles is the second best tally among men after Novak Djokovic's 24.
Nadal won 14 championships at the French Open, the most at any Grand Slam tournament by a man or woman. His overall win-loss record at Roland Garros stands at 112-4.
Nadal lost two singles matches in his long Davis Cup history – against Jiri Novak on his debut in 2004 and against Van de Zandschulp on Tuesday, prompting this remark from Nadal: “I lost my first match in the Davis Cup, and I lost my last one. So we close the circle.”
His career record of 1,080-228 in tour-level singles matches is the fourth best effort among men in the Open era, behind Jimmy Connors (1,274), Roger Federer (1,251) and Djokovic (1,124)
In all, Nadal won 92 titles, the fifth most among men in the Open era, and spent 209 weeks at No 1 in the ATP rankings.
Apart from Grand Slam success, Nadal also has two Olympic gold medals, in singles in 2008 and doubles in 2016.
Nadal's most memorable Grand Slam finals
2005 French Open: Nadal beat Mariano Puerta 6-7, 6-3, 6-1, 7-5
The one that started it all. Nadal came in as an 18-year-old left-hander on the rise, with a huge top-spin forehand.
He won all three clay-court lead-up tournaments, in Monte Carlo, Barcelona and Rome and there was a buzz growing around Nadal as he took to court in a sleeveless shirt, prowling like a young matador.
He blasted through the draw, taking out Richard Gasquet, Sebastien Grosjean and David Ferrer.
But the real test came in the semi-final against world No 1 Roger Federer. It was Nadal's 19th birthday and he won in four sets.
Little-known Puerta of Argentina, ranked 37, was dispatched in a four-set final and Nadal would not lose another match on the Paris clay until 2009.
2008 Wimbledon: beat Federer 6-4, 6-4, 6-7, 6-7, 9-7
A match that is widely regarded as the greatest tennis match of all time went to Nadal after an incredible four hours, 48 minutes of action.
Scheduled for a 2pm start, the final began late because of rain, had two more rain delays, and ended in light so bad that the Hawk-Eye line-calling system had ceased to work.
Federer clawed back a two-set deficit and saved two match points in the fourth set to take it the distance.
The sheer quality of tennis was like nothing seen before until Federer finally erred, finding the net at 9.21pm to hand Nadal, who fell on his back onto the grass in relief, his first Wimbledon triumph.
2009 Australian Open: beat Federer 7-5, 3-6, 7-6, 3-6, 6-2
Nadal again came out on top against Federer in a five-set, four-and-a-half-hour thriller.
The match started less than 24 hours after Nadal had played for five hours and 14 minutes to beat countryman Fernando Verdasco in a five-set semi-final.
Nadal's incredible recovery and stamina delayed Federer from tying Pete Sampras' then record of 14 Grand Slam titles, and gave Nadal his first Australian Open.
2013 US Open: beat Noval Djokovic 6-2, 3-6, 6-4, 6-1
Nadal had seven months out to rest his creaking, injured knees, missing the 2012 US Open and 2013 Australian Open. But he took the world by storm on his return.
The Spaniard won 60 of 64 matches, 22 of them on hard courts, lifted 10 titles, two of them Grand Slams (French Open, US Open) and registered his sixth win over Djokovic in seven matches.
In the final, one rally lasted for 54 shots as Nadal won in three hours and 21 minutes of pulsating action. “This season is probably the most emotional one in my career,” he said later.
2022 Australian Open: beat Daniil Medvedev 2-6, 6-7, 6-4, 6-4, 7-5
Then 35, Nadal claimed a 21st Grand Slam title with a stunning comeback against Medvedev.
He became the first man in the Open era to win the Australian Open from two sets down, and also saved three break points in the third set.
Medvedev said Nadal's performance was "unreal" after coming out second-best in a gruelling match which lasted five hours and 24 minutes.
It was the second time Nadal had defeated Medvedev in a major final, after another five-set epic went his way in New York in 2019.
Our legal consultants
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Pakistan v New Zealand Test series
Pakistan: Sarfraz (c), Hafeez, Imam, Azhar, Sohail, Shafiq, Azam, Saad, Yasir, Asif, Abbas, Hassan, Afridi, Ashraf, Hamza
New Zealand: Williamson (c), Blundell, Boult, De Grandhomme, Henry, Latham, Nicholls, Ajaz, Raval, Sodhi, Somerville, Southee, Taylor, Wagner
Umpires: Bruce Oxerford (AUS) and Ian Gould (ENG); TV umpire: Paul Reiffel (AUS); Match referee: David Boon (AUS)
Tickets and schedule: Entry is free for all spectators. Gates open at 9am. Play commences at 10am
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Miss Granny
Director: Joyce Bernal
Starring: Sarah Geronimo, James Reid, Xian Lim, Nova Villa
3/5
(Tagalog with Eng/Ar subtitles)
THE BIO
Bio Box
Role Model: Sheikh Zayed, God bless his soul
Favorite book: Zayed Biography of the leader
Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet
Favorite food: seafood
Favorite place to travel: Lebanon
Favorite movie: Braveheart
THREE
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FIGHT CARD
Bantamweight Hamza Bougamza (MAR) v Jalal Al Daaja (JOR)
Catchweight 67kg Mohamed El Mesbahi (MAR) v Fouad Mesdari (ALG)
Lighweight Abdullah Mohammed Ali (UAE) v Abdelhak Amhidra (MAR)
Catchweight 73kg Mostafa Ibrahim Radi (PAL) v Yazid Chouchane (ALG)
Middleweight Yousri Belgaroui (TUN) v Badreddine Diani (MAR)
Catchweight 78kg Rashed Dawood (UAE) v Adnan Bushashy (ALG)
Middleweight Sallaheddine Dekhissi (MAR) v Abdel Emam (EGY)
Catchweight 65kg Rachid Hazoume (MAR) v Yanis Ghemmouri (ALG)
Lighweight Mohammed Yahya (UAE) v Azouz Anwar (EGY)
Catchweight 79kg Omar Hussein (PAL) v Souhil Tahiri (ALG)
Middleweight Tarek Suleiman (SYR) v Laid Zerhouni (ALG)
UAE currency: the story behind the money in your pockets
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
The Land between Two Rivers: Writing in an Age of Refugees
Tom Sleigh, Graywolf Press
More from Rashmee Roshan Lall
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A
The five pillars of Islam
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
UAE v IRELAND
All matches start at 10am, and will be played in Abu Dhabi
1st ODI, Friday, January 8
2nd ODI, Sunday, January 10
3rd ODI, Tuesday, January 12
4th ODI, Thursday, January 14
Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20myZoi%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Syed%20Ali%2C%20Christian%20Buchholz%2C%20Shanawaz%20Rouf%2C%20Arsalan%20Siddiqui%2C%20Nabid%20Hassan%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2037%3Cbr%3E%3Cstrong%3EInvestment%3A%3C%2Fstrong%3E%20Initial%20undisclosed%20funding%20from%20SC%20Ventures%3B%20second%20round%20of%20funding%20totalling%20%2414%20million%20from%20a%20consortium%20of%20SBI%2C%20a%20Japanese%20VC%20firm%2C%20and%20SC%20Venture%3C%2Fp%3E%0A
UAE currency: the story behind the money in your pockets
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
If you go…
Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
MATCH INFO
Everton v Tottenham, Sunday, 8.30pm (UAE)
Match is live on BeIN Sports
MEYDAN RESULTS
6.30pm Baniyas (PA) Group 2 Dh125,000 (Dirt) 1,400m
Winner ES Ajeeb, Sam Hitchcock (jockey), Ibrahim Aseel (trainer).
7.05pm Maiden (TB) Dh165,000 (D) 1,200m
Winner Galaxy Road, Antonio Fresu, Musabah Al Muhairi.
7.40pm Maiden (TB) Dh165,000 (D) 1,400m
Winner Al Modayar, Fernando Jara, Ali Rashid Al Raihe.
8.15pm Handicap (TB) Dh170,000 (D) 1,900m
Winner Gundogdu, Xavier Ziani, Salem bin Ghadayer.
8.50pm Rated Conditions (TB) Dh240,000 (D) 1,600m
Winner George Villiers, Tadhg O’Shea, Satish Seemar.
9.25pm Handicap (TB) Dh175,000 (D)1,200m
Winner Lady Parma, Connor Beasley, Satish Seemar
10pm Handicap (TB) Dh165,000 (D) 1,400m
Winner Zaajer, Fernando Jara, Ali Rashid Al Raihe