By now accustomed, gladly of course, to being referred to as “Champion Golfer of the Year”, Collin Morikawa was enjoying another moniker upon arrival in Abu Dhabi to begin his 2022 DP World Tour season.
Last July’s stellar Open victory - a second major championship for the American still only 24 – helped in large part seal a first Race to Dubai crown.
True to form shown since turning professional what feels a barely believable two-and-a-half years ago, Morikawa departed Jumeirah Golf Estates in November with two titles. The win in the season-concluding DP World Tour Championship secured the European No 1 spot, too.
So, just down the road as he prepares to make his bow at the Abu Dhabi HSBC Championship this week, Morikawa was understandably delighted to be back for a two-week stint in the UAE that includes the Slync.io Dubai Desert Classic.
With both Rolex Series events, these next two tournaments offer the opportunity for a statement start to his Race to Dubai defence.
On Tuesday, though, Morikawa was happy to bask in the still-fresh glow of his 2021 Order of Merit crown. Even if it carries a certain pressure.
“Feels great,” the world No 2 said regarding his return to the Emirates. “I've been announced for a handful of months now as ‘Champion Golfer of the Year’, but this is the first time someone brought up being the reigning Race to Dubai champion, and there's a lot of weight that's on your shoulders right now.
“It's a great weight to have and I want to come back as strong as ever. I want to start these first two weeks off on a real high note and hopefully come out with a couple trophies.”
It just so happens that Morikawa’s Abu Dhabi debut coincides with the tournament’s first run at Yas Links. After 16 years on the National Course at Abu Dhabi Golf Club, the event will play out across Sheikh Zayed Road on Yas Island.
Having seen the front nine for the first time on Monday, Morikawa was off to check out the second half after Tuesday's media duties. Although the game appears right where expected – last time out, at the Sentry Tournament of Champions, he finished tied-5th – Yas Links will require some adjustment.
“It's a very good golf course,” said Morikawa, the highest-ranked player in the field. “Coming from Kapalua where the fairways are about 100 yards wide, this looks pretty narrow.
“The conditions are going to prove tough. We're going to have a lot of wind this week, a lot different from Monday and Tuesday compared to what the tournament is going to be. A lot of slopes in these greens, a lot of undulations and run-offs. You've got to be sharp and you've got to know this course.
“I'm going to have to do my homework. I'm going to have to spend a little more time out there preparing and learning what to do, because if I don't know where a slope is and I somehow hit it there and I'm a little surprised, that's going to be a problem for the entire week.”
Negotiate any issues that arise, and Morikawa will be hoping to lay a sturdy platform for another standout year. It should be memorable anyway, with the defence of the Claret Jug taking place at St Andrews, the oldest major’s 150th edition staged appropriately at the "Home of Golf". Morikawa has never been.
“It's really special,” he said. “Whenever you're defending a tournament, it means you've done a great thing in the previous year, but when it's the 150th anniversary of the Open Championship, obviously there's a lot of weight on your shoulders.
"There's going to be a lot of obligations on my back for that entire week, so I'm still going to have to remember that like every other week, I've got to be ready by Thursday… really space it out to where I feel relaxed and ready to play golf. Because it is a tournament that I absolutely do want to defend.”
How The Debt Panel's advice helped readers in 2019
December 11: 'My husband died, so what happens to the Dh240,000 he owes in the UAE?'
JL, a housewife from India, wrote to us about her husband, who died earlier this month. He left behind an outstanding loan of Dh240,000 and she was hoping to pay it off with an insurance policy he had taken out. She also wanted to recover some of her husband’s end-of-service liabilities to help support her and her son.
“I have no words to thank you for helping me out,” she wrote to The Debt Panel after receiving the panellists' comments. “The advice has given me an idea of the present status of the loan and how to take it up further. I will draft a letter and send it to the email ID on the bank’s website along with the death certificate. I hope and pray to find a way out of this.”
November 26: ‘I owe Dh100,000 because my employer has not paid me for a year’
SL, a financial services employee from India, left the UAE in June after quitting his job because his employer had not paid him since November 2018. He owes Dh103,800 on four debts and was told by the panellists he may be able to use the insolvency law to solve his issue.
SL thanked the panellists for their efforts. "Indeed, I have some clarity on the consequence of the case and the next steps to take regarding my situation," he says. "Hopefully, I will be able to provide a positive testimony soon."
October 15: 'I lost my job and left the UAE owing Dh71,000. Can I return?'
MS, an energy sector employee from South Africa, left the UAE in August after losing his Dh12,000 job. He was struggling to meet the repayments while securing a new position in the UAE and feared he would be detained if he returned. He has now secured a new job and will return to the Emirates this month.
“The insolvency law is indeed a relief to hear,” he says. "I will not apply for insolvency at this stage. I have been able to pay something towards my loan and credit card. As it stands, I only have a one-month deficit, which I will be able to recover by the end of December."
'Midnights'
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First Person
Richard Flanagan
Chatto & Windus
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
