Having won five professional titles between the other two regular events in the city, it was no surprise Rory McIlroy made a flying start to the newest Dubai event on Thursday.
Not for everyone else, at least. But the man himself acknowledged his opening round 9-under-par 62 in the first round of the Dubai Invitational exceeded his own expectations.
The world No 2 arrived in the emirate this week ahead of what he expected to be a “gentle” tune up ahead of the new DP World Tour season.
Instead, he burned up a course which has been a stranger to Tour golf for over two decades. The Dubai Creek and Yacht Club hosted the Dubai Desert Classic for two seasons, in 1999 and 2000, when it was briefly relocated from the Emirates Golf Club.
It looks a picture on its return to top billing, with a new event that takes the form of a pro-am event with 60 professionals and, for the first three rounds, the same number of amateurs.
It was decorated, too, by a classy round by the tournament’s most recognisable figure.
Playing in a four-ball that also had Abdullah Al Naboodah, the tournament host, McIlroy picked up two birdies in his opening six holes, after starting at the 10th.
He later fired five more in six holes from the 17th to the fourth, and finished with birdies at the seventh and ninth.
“I didn’t expect that,” said McIlroy, who will next week aim to defend a Desert Classic title he has already won three times before.
“It didn't feel quite as good as that the first couple of days when I was here and hitting balls and playing the course. But it was nice to get a card in the hand again and feel the competitive juices flowing.
“I surprised myself a little bit but hopefully there will be more of the same over the next few days.”
The Northern Irishman holds a two-shot lead after round one, ahead of Yannick Paul. The German’s 7-under opening round is one better than Thriston Lawrence, with Tommy Fleetwood and Thorbjorn Olesen a shot further back.
“I think when the wind gets up, it can get a little bit tricky when the wind starts coming off the water,” McIlroy said of the playing conditions at The Creek.
“We played the first 12 or 13 holes basically without any wind and then there was a little wind. I think around the Creek you have to miss it in the right spots.
“There’s some water here and there. I think I did a good job today of managing my misses and missing on the right side, and when I did make a shot, I managed to take advantage of it.”
Fleetwood said the course provided a challenge, despite it being shorter than many of the courses the players are used to on tour.
“It doesn't play that long but it’s one of those that I just think you can get impatient on, or you can feel like you should be doing better than you are,” Fleetwood said.
“I think the scoring was pretty good today but even then, I think, what, 3-under was probably in the top 10 or something like that. I know Rory shot 9-under. Whatever, Rory.
“It’s a course that you can't force it too much just with the way it’s playing. Play well, play sensibly and see where you are at the end of the week.”
Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
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UAE currency: the story behind the money in your pockets
more from Janine di Giovanni
The candidates
Dr Ayham Ammora, scientist and business executive
Ali Azeem, business leader
Tony Booth, professor of education
Lord Browne, former BP chief executive
Dr Mohamed El-Erian, economist
Professor Wyn Evans, astrophysicist
Dr Mark Mann, scientist
Gina MIller, anti-Brexit campaigner
Lord Smith, former Cabinet minister
Sandi Toksvig, broadcaster
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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
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BIG SPENDERS
Premier League clubs spent £230 million (Dh1.15 billion) on January transfers, the second-highest total for the mid-season window, the Sports Business Group at Deloitte said in a report.
Takreem Awards winners 2021
Corporate Leadership: Carl Bistany (Lebanon)
Cultural Excellence: Hoor Al Qasimi (UAE)
Environmental Development and Sustainability: Bkerzay (Lebanon)
Environmental Development and Sustainability: Raya Ani (Iraq)
Humanitarian and Civic Services: Women’s Programs Association (Lebanon)
Humanitarian and Civic Services: Osamah Al Thini (Libya)
Excellence in Education: World Innovation Summit for Education (WISE) (Qatar)
Outstanding Arab Woman: Balghis Badri (Sudan)
Scientific and Technological Achievement: Mohamed Slim Alouini (KSA)
Young Entrepreneur: Omar Itani (Lebanon)
Lifetime Achievement: Suad Al Amiry (Palestine)
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
More from Neighbourhood Watch
More on Quran memorisation:
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
The specs
Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now
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The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
CONCRETE COWBOY
Directed by: Ricky Staub
Starring: Idris Elba, Caleb McLaughlin, Jharrel Jerome
3.5/5 stars