In times of stress, it is always good to have someone to lean on. If they happen to be an ex-Open champion, a Ryder Cup hero, and one of the most popular players on tour, all the better.
Josh Hill endured a subdued end to an otherwise sparkling fortnight with a troubled final round at the Slync.io Dubai Desert Classic.
The Dubai-born and -raised teenager signed for a 6-over par 78 to finish the tournament on 3-over, giving him a share of 55th place.
His round started in ignominious fashion, with a shanked tee-shot into the trees with his first shot of the day. He double-bogeyed, before closing his front-nine with five bogeys in succession.
It was at that point Shane Lowry, his celebrated playing partner, took him aside and imparted some words of wisdom.
“After a really bad front nine, he put his arm around me and said, ‘It is a tough game, just keep fighting’,” Hill said.
“That was nice. Then on 18, he said, ‘See you in a few years’. It was great playing with him, and even Romain [Langasque, the third player in their group] was great support out there, so it was a really fun day.”
Hill’s final-day troubles did not diminish his achievements over the past two weeks. Two cuts made in consecutive Rolex Series events is a remarkable effort for a 17-year-old amateur player whose career remains embryonic.
Neither did it diminish the spirit of his brigade of supporters, all of whom were wearing the red of his scratch team at his club, Trump International Dubai.
“It was probably one of the worst rounds of golf I’ve played in a while but I still had fun out there playing with Shane, an Open champ, and all these guys supporting me,” Hill said.
“Even though it was a bad day, it was nice to have all that support. For them to come out here and spend five hours watching me rather than the likes of Rory [McIlroy] and [Collin] Morikawa is unbelievable.”
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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Emirates launched a new daily service to Mexico City this week, flying via Barcelona from Dh3,995.
Emirati citizens are among 67 nationalities who do not require a visa to Mexico. Entry is granted on arrival for stays of up to 180 days.
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MATCH INFO
Southampton 0
Manchester City 1 (Sterling 16')
Man of the match: Kevin de Bruyne (Manchester City)
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
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Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)
