Graeme McDowell wants Ryder Cup eligibility for LIV's European players

Graeme McDowell said the DP World Tour would look "foolish" if European players from the LIV Golf circuit are not considered for this year's Ryder Cup as their American counterparts remain eligible.

Sergio Garcia, Ian Poulter and Lee Westwood, who have played 28 Ryder Cups between them and are now with the LIV Series, are ineligible for this year's edition of the biennial competition after resigning from the DP World Tour in May.

However, American players who joined the LIV circuit can still qualify for the US team given they are members of the PGA of America.

"To ignore LIV because of politics when the US have those players in their side doesn't make any sense," former Europe vice-captain McDowell, who plays for the Saudi-backed circuit, told the BBC. "It makes Europe's tour look foolish.

"I hope that if one of the European players at LIV puts in a summer deserving of a spot on the Ryder Cup side that the landscape would be available for that to happen."

The PGA Tour, DP World Tour and Saudi-backed LIV circuit announced a shock merger in early June to to form a for-profit entity.

Northern Ireland's McDowell, a former US Open champion who was on the winning team in three of his four Ryder Cup appearances, also called for Europe's all-time record points scorer Garcia to be reinstated.

"I think Sergio Garcia is probably the lead guy right now and the European team room would be better with a Sergio Garcia in it," McDowell said.

"I read the stuff with him and Rory McIlroy [resolving their differences] and I'm super happy that those guys have moved on from stuff that shouldn't have come between them – politics and business.

"I'd love to see them walking down a fairway in Rome, winning a foursomes match together. I think that's what every European Ryder Cup fan wants."

The Ryder Cup runs from September 29 to October 1 at the Marco Simone Golf and Country Club near Rome.

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

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MATCH INFO

Champions League quarter-final, first leg

Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports

World Cup final

Who: France v Croatia
When: Sunday, July 15, 7pm (UAE)
TV: Game will be shown live on BeIN Sports for viewers in the Mena region

Golden Shoe top five (as of March 1):

Harry Kane, Tottenham, Premier League, 24 goals, 48 points
Edinson Cavani, PSG, Ligue 1, 24 goals, 48 points
Ciro Immobile, Lazio, Serie A, 23 goals, 46 points
Mohamed Salah, Liverpool, Premier League, 23 goals, 46 points
Lionel Messi, Barcelona, La Liga, 22 goals, 44 points

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

LILO & STITCH

Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders

Director: Dean Fleischer Camp

Rating: 4.5/5

Packages which the US Secret Service said contained possible explosive devices were sent to:

Former first lady Hillary Clinton
Former US president Barack Obama
Philanthropist and businessman George Soros
Former CIA director John Brennan at CNN's New York bureau
Former Attorney General Eric Holder (delivered to former DNC chair Debbie Wasserman Schultz)
California Congresswoman Maxine Waters (two devices)