• Collin Morikawa celebrates with the Race To Dubai trophy after winning the DP World Tour Championship at Jumeirah Golf Estates on Sunday, November 21, 2021. Getty
    Collin Morikawa celebrates with the Race To Dubai trophy after winning the DP World Tour Championship at Jumeirah Golf Estates on Sunday, November 21, 2021. Getty
  • United States Collin Morikawa on the first tee ahead of the final round of the DP World Tour Championship at Jumeirah Golf Estates in Dubai. Getty
    United States Collin Morikawa on the first tee ahead of the final round of the DP World Tour Championship at Jumeirah Golf Estates in Dubai. Getty
  • Collin Morikawa celebrates after his birdie putt on the 17th green on his way to a final round 66 that saw him win the tournament by three shots. Getty
    Collin Morikawa celebrates after his birdie putt on the 17th green on his way to a final round 66 that saw him win the tournament by three shots. Getty
  • Collin Morikawa hits a shot from bunker during the final round. EPA
    Collin Morikawa hits a shot from bunker during the final round. EPA
  • England's Matthew Fitzpatrick tees-off on the 17th hole on his way to a final round 66. Getty
    England's Matthew Fitzpatrick tees-off on the 17th hole on his way to a final round 66. Getty
  • Northern Ireland's Rory McIlroy after a missed putt on the first hole on his way to a final round 74. Getty
    Northern Ireland's Rory McIlroy after a missed putt on the first hole on his way to a final round 74. Getty
  • Scotland's Robert MacIntyre plays his second shot on the 12th hole on his way to a final round 71. Getty
    Scotland's Robert MacIntyre plays his second shot on the 12th hole on his way to a final round 71. Getty
  • Rory McIlroy finished joint sixth in Dubai. AFP
    Rory McIlroy finished joint sixth in Dubai. AFP
  • Collin Morikawa tees-off on the 18th hole. The American finished 17 under par in Dubai. Getty
    Collin Morikawa tees-off on the 18th hole. The American finished 17 under par in Dubai. Getty
  • England's Ian Poulter carded a final round 67. Getty
    England's Ian Poulter carded a final round 67. Getty
  • England's Paul Casey carries his golf bag on the third hole during his final round of 68. Getty
    England's Paul Casey carries his golf bag on the third hole during his final round of 68. Getty

Late moment of misfortune derails Rory McIlroy's bid for third DP World Tour Championship


John McAuley
  • English
  • Arabic

Rory McIlroy’s short wedge to 15 caromed off the pin and careered back into the bunker that guards the green.

Looking forlornly at caddie Harry Diamond, the two-time winner’s heavy sigh said it all. McIlroy’s tournament had turned on a moment of misfortune.

Perhaps still flustered, his recovery nestled on the fringe and the resultant par putt did not find the cup. Suddenly, the DP World Tour Championship’s overnight leader had relinquished his spot at the summit.

On the very next hole, McIlroy three-putted from distance and his hopes of an unprecedented third triumph around the Earth Course disappeared into the desert evening.

Up ahead, Collin Morikawa had birdied 17, moving three ahead of the pack and practically sealing the tournament title to go along with his soon-to-be-rubber-stamped Race to Dubai crown.

McIlroy’s last throw of the dice – a chipped attempt at birdie on the penultimate hole of the European Tour’s season finale – came up agonisingly short. Just like his tournament on the whole.

The four-time major champion, bidding to win for a second successive competitive outing, would drop another shot on 18, when his drive found the wood-chipping well right of the fairway and his second, hooked around the trees that enveloped him, plonking in the creek just short of the green.

By then, in the grand scheme of things, the closing bogey did not really matter. In the end, McIlroy signed for a two-over-par 74 and fell into a tie for sixth.

And so the late-season resurgence was checked somewhat. The former world No 1, DP World Tour Championship winner in 2012 and 2015, came into the week at Jumeirah Golf Estates on the back of victory at the CJ Cup in Las Vegas last month. Through the first three days’ play in Dubai, for the most part his form suggested his game was very much back, those recent Ryder Cup woes well and truly left behind.

But McIlroy never capitalised on his one-shot advantage going into Sunday. To be fair, he did birdie the second, but gave back the shot on the par-3 4th. A birdie on 10 lifted him clear once more of a surging Matt Fitzpatrick, the defending champion who had temporarily pulled level at the top. Then, with six holes of the European Tour’s 2021 campaign to play, McIlroy held a two-shot lead.

Not long after, Morikawa birdied 15 – his third birdie in four holes – and McIlroy had company. Soon, he tackled the same hole, but his approach struck the flagstick and McIlroy came unstuck.

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Europe wide
Some of French groups are threatening Friday to continue their journey to Brussels, the capital of Belgium and the European Union, and to meet up with drivers from other countries on Monday.

Belgian authorities joined French police in banning the threatened blockade. A similar lorry cavalcade was planned for Friday in Vienna but cancelled after authorities prohibited it.

Ireland v Denmark: The last two years

Denmark 1-1 Ireland 

7/06/19, Euro 2020 qualifier 

Denmark 0-0 Ireland

19/11/2018, Nations League

Ireland 0-0 Denmark

13/10/2018, Nations League

Ireland 1 Denmark 5

14/11/2017, World Cup qualifier

Denmark 0-0 Ireland

11/11/2017, World Cup qualifier

 

 

 

Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

The biog

Favourite food: Tabbouleh, greek salad and sushi

Favourite TV show: That 70s Show

Favourite animal: Ferrets, they are smart, sensitive, playful and loving

Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can

Name of first pet: Eddy, a Persian cat that showed up at our home

Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big

The%20pillars%20of%20the%20Dubai%20Metaverse%20Strategy
%3Cp%3EEncourage%20innovation%20in%20the%20metaverse%20field%20and%20boost%20economic%20contribution%3C%2Fp%3E%0A%3Cp%3EDevelop%20outstanding%20talents%20through%20education%20and%20training%3C%2Fp%3E%0A%3Cp%3EDevelop%20applications%20and%20the%20way%20they%20are%20used%20in%20Dubai's%20government%20institutions%3C%2Fp%3E%0A%3Cp%3EAdopt%2C%20expand%20and%20promote%20secure%20platforms%20globally%3C%2Fp%3E%0A%3Cp%3EDevelop%20the%20infrastructure%20and%20regulations%3C%2Fp%3E%0A
'Moonshot'

Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

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
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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

The specs: 2018 Mercedes-Benz S 450

Price, base / as tested Dh525,000 / Dh559,000

Engine: 3.0L V6 biturbo

Transmission: Nine-speed automatic

Power: 369hp at 5,500rpm

Torque: 500Nm at 1,800rpm

Fuel economy, combined: 8.0L / 100km

The%20Specs%20
%3Cp%3E%3Cstrong%3ELamborghini%20LM002%3C%2Fstrong%3E%3Cbr%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%205.2-litre%20V12%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20450hp%20at%206%2C800rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E500Nm%20at%204%2C500rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3EFive-speed%20manual%3Cbr%3E%3Cstrong%3E0-100kph%3A%3C%2Fstrong%3E%209%20seconds%20(approx)%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20210kph%20(approx)%3Cbr%3E%3Cstrong%3EYears%20built%3A%3C%2Fstrong%3E%201986-93%3Cbr%3E%3Cstrong%3ETotal%20vehicles%20built%3A%3C%2Fstrong%3E%20328%3Cbr%3E%3Cstrong%3EValue%20today%3A%3C%2Fstrong%3E%20%24300%2C000%2B%3Cbr%3E%3C%2Fp%3E%0A
The bio:

Favourite holiday destination: I really enjoyed Sri Lanka and Vietnam but my dream destination is the Maldives.

Favourite food: My mum’s Chinese cooking.

Favourite film: Robocop, followed by The Terminator.

Hobbies: Off-roading, scuba diving, playing squash and going to the gym.

 

The%20Specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E3.6-litre%20twin%20turbocharged%20V6%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E10-speed%20automatic%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20472hp%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20603Nm%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20Dh290%2C000%20(%2478%2C9500)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
Updated: November 21, 2021, 1:53 PM