PGA Tour Commissioner Jay Monahan speaks to the media during a press conference prior to The Players Championship. Getty Images
PGA Tour Commissioner Jay Monahan speaks to the media during a press conference prior to The Players Championship. Getty Images
PGA Tour Commissioner Jay Monahan speaks to the media during a press conference prior to The Players Championship. Getty Images
PGA Tour Commissioner Jay Monahan speaks to the media during a press conference prior to The Players Championship. Getty Images

PGA Tour Commissioner on Phil Mickelson controversy: 'The ball is in his court'


John McAuley
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PGA Tour commissioner Jay Monahan said he has not spoken to Phil Mickelson since his controversial comments about the tour came to light last month, but that a conversation will need to take place before the six-time major champion returns to play.

Mickelson, 51, announced two weeks ago that he was taking time away from the game "to prioritise the ones I love most and work on being the man I want to be."

That followed inflammatory comments, made late last year but publisised only last month, about the PGA Tour and the potential breakaway Super Golf League. Mickelson said then that he was using the new league as leverage against the sport’s lead circuit.

Speaking late Tuesday during a press conference ahead of this week’s Players Championship, Monahan said: "He stepped away on his own accord, and he's asked for time. He's been given that time. We don't comment on disciplinary matters, potential matters or actual matters. But every player is accountable for their actions out here.

“I think that, as it relates to Phil, you said it: The ball is in his court. He has said that he's stepping away and he wants time for reflection. That's something that I and we are going to respect and honour. When he's ready to come back to the PGA Tour, we're going to have that conversation. That's a conversation I look forward to."

The PGA Tour does not announce disciplinary measures, although some of its members, including four-time major champion Rory McIlroy, have asked for more transparency in relation to suspensions and bans.

"I would welcome a phone call from him," Monahan said of Mickelson. "But it's hard for me to talk about the different scenarios that could play out.

“Listen, he's a player that's won 45 times on the PGA Tour. He's had a Hall of Fame career. He's won here at the Players Championship. He's inspired a lot of people and helped grow this tour, his tour.

“So, as difficult as it is to read some of the things that were said, ultimately a conversation will be had when he's ready to have it, and I will be ready to have it, as well."

Mickelson has been criticised widely for his comments, including by top players such as McIlroy and Justin Thomas. One of the game’s most successful stars, the American has lost a number of long-time sponsors since his remarks were made public.

On Tuesday, Monahan pre-empted questions regarding the proposed Saudi Arabia-backed Super Golf League (SGL). In his opening remarks, the PGA Tour chief said the circuit “is moving on”.

“We have too much momentum and too much to accomplish to be consistently distracted by rumours of other golf leagues and their attempts to disrupt our players, our partners and most importantly our fans from enjoying the tour and the game we all love so much,” Monahan said.

"I am grateful for the strong support our top players have shown recently and publicly, and I'm extremely proud that we've turned the conversation around to focus on what we do best: delivering world-class golf tournaments with the best players to the best fans, all while positively impacting the communities in which we play."

In what felt a veiled rebuke of Mickelson, Monahan added: "We are and we always will be focused on legacy, not leverage."

MATCH INFO

League Cup, last 16

Manchester City v Southampton, Tuesday, 11.45pm (UAE)

SERIE A FIXTURES

Friday Sassuolo v Torino (Kick-off 10.45pm UAE)

Saturday Atalanta v Sampdoria (5pm),

Genoa v Inter Milan (8pm),

Lazio v Bologna (10.45pm)

Sunday Cagliari v Crotone (3.30pm) 

Benevento v Napoli (6pm) 

Parma v Spezia (6pm)

 Fiorentina v Udinese (9pm)

Juventus v Hellas Verona (11.45pm)

Monday AC Milan v AS Roma (11.45pm)

Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

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Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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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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Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: March 09, 2022, 7:04 AM