Rory McIlroy put himself in a strong position to complete a hat-trick of DP World Tour Championship titles, as well as complete the formalities of tying up a sixth order of merit crown, on Day 1 at Jumeirah Golf Estates.
The Northern Irishman holds a tie for the lead with Tyrrell Hatton at 5-under par after the opening round on the Earth Course.
Although McIlroy has regularly received silverware at the end of this tournament in the past, most often that has been the Harry Vardon Trophy as the leader of the tour rankings.
He has won the Tour Championship itself twice, too, in 2012 and 2015, and is focused on making it three on Sunday.
If he does that, it would confirm him as the winner of the Race to Dubai yet again, although his only competitor is a long way off contending anyway after a tough opening day.
Thriston Lawrence, who is second in the standings, is tied for 37th following a 1-over-par 73 in his first round.
“I want to go on from here and win the golf tournament,” McIlroy said, after signing for his opening round 67.
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Rory McIlroy has a share of the lead at the end of Day 1 of the DP World Tour Championship on the Earth Course at Jumeirah Golf Estates in Dubai. Getty Images -
Tyrrell Hatton tees-off on the first hole on his way to an opening round 67. He shares the lead with Rory McIlroy at five-under par. Getty Images -

Paul Waring, who won the Abu Dhabi HSBC Championship last weekend, carded an opening round 68 in Dubai, leaving him one shot off the lead. Getty Images -
Keita Nakajima carded a first-round 69, leaving the Japanese player two shots off the lead. Getty Images -
Rory McIlroy of Northern Ireland plays his second shot on the 14th hole. Getty Images -

Tyrrell Hatton looks across the 16th green during his opening round five-under par 67. Getty Images -
Tommy Fleetwood prepares to play a shot from a bunker on the third hole. The Englishman carded a first-round 71. Getty Images -
Rory McIlroy tees-off on the first hole on on his way to an opening round 67. Getty Images -

Niklas Norgaard on the 18th hole alongside his caddie on his way to an opening round 69. Getty Images -

Billy Horschel plays his second shot on the 12th hole. The American carded a first-round 69. Getty Images
“I’ve opened up with a really good score but I need to go out and play similarly over these next three days, not just to try to win the tournament but also to try to get the job done in the Race to Dubai.
“I'm under no illusions that that was probably Thriston’s worst day. If he goes out and has three good ones, I still need to go out there and play some very solid golf.”
On McIlroy’s two previous wins at this tournament, he ended with scores of 21 and 23-under par. Nicolai Hojgaard, who is absent from defending his title having finished 59th in the Race to Dubai, won in 21-under last year.
Whether this year’s champion can get quite so low this time around remains to be seen, on the evidence of a tricky opening day.
“The course is playing a little bit more difficult than in previous years because of how thick the rough is,” McIlroy said.
“We are going to have to just keep an eye on that and get the ball in play as much as possible over these next three days.”
McIlroy and Hatton will go out in the last match out on Friday, starting at 12.45pm.
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Entrance is free
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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.
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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
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1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
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HIV on the rise in the region
A 2019 United Nations special analysis on Aids reveals 37 per cent of new HIV infections in the Mena region are from people injecting drugs.
New HIV infections have also risen by 29 per cent in western Europe and Asia, and by 7 per cent in Latin America, but declined elsewhere.
Egypt has shown the highest increase in recorded cases of HIV since 2010, up by 196 per cent.
Access to HIV testing, treatment and care in the region is well below the global average.
Few statistics have been published on the number of cases in the UAE, although a UNAIDS report said 1.5 per cent of the prison population has the virus.
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Price, base: Dh105,900 (Premium); Dh115,900 (Sport)
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