• Tiger Woods reacts to his putt during the third round of the PGA Championship at the Southern Hills Country Club in Oklahoma on Saturday, May 21, 2022. AFP
    Tiger Woods reacts to his putt during the third round of the PGA Championship at the Southern Hills Country Club in Oklahoma on Saturday, May 21, 2022. AFP
  • Tiger Woods plays his shot from the 15th tee during the third round of the PGA Championship in Tulsa, Oklahoma. AFP
    Tiger Woods plays his shot from the 15th tee during the third round of the PGA Championship in Tulsa, Oklahoma. AFP
  • TULSA, OKLAHOMA - MAY 21: Tiger Woods of the United States plays his shot from the 13th tee during the third round of the 2022 PGA Championship at Southern Hills Country Club on May 21, 2022 in Tulsa, Oklahoma. Christian Petersen / Getty Images / AFP
    TULSA, OKLAHOMA - MAY 21: Tiger Woods of the United States plays his shot from the 13th tee during the third round of the 2022 PGA Championship at Southern Hills Country Club on May 21, 2022 in Tulsa, Oklahoma. Christian Petersen / Getty Images / AFP
  • Tiger Woods withdrew from the PGA Championship after the third round at the Southern Hills Country Club in Tulsa, Oklahoma. EPA
    Tiger Woods withdrew from the PGA Championship after the third round at the Southern Hills Country Club in Tulsa, Oklahoma. EPA
  • Tiger Woods on the ninth hole during the third round of the PGA Championship in Tulsa, Oklahoma. EPA
    Tiger Woods on the ninth hole during the third round of the PGA Championship in Tulsa, Oklahoma. EPA
  • Tiger Woods with a rules official on the ninth hole at Southern Hills Country Club. AFP
    Tiger Woods with a rules official on the ninth hole at Southern Hills Country Club. AFP
  • Tiger Woods plays his shot from the eighth tee. AFP
    Tiger Woods plays his shot from the eighth tee. AFP
  • Tiger Woods at the Southern Hills Country Club on Saturday. AFP
    Tiger Woods at the Southern Hills Country Club on Saturday. AFP
  • Tiger Woods waves after making a putt on the 18th hole on Saturday. AP
    Tiger Woods waves after making a putt on the 18th hole on Saturday. AP
  • Tiger Woods plays his shot from the seventh tee during the third round of the PGA Championship. AFP
    Tiger Woods plays his shot from the seventh tee during the third round of the PGA Championship. AFP
  • Fans watch as Tiger Woods plays a shot on the 17th hole. AFP
    Fans watch as Tiger Woods plays a shot on the 17th hole. AFP

Tiger Woods withdraws from PGA Championship after horror round


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Tiger Woods had a weekend to forget as he carded one of his worst rounds at a major tournament and subsequently withdrew from the PGA Championship on Saturday.

Woods had suffered severe leg injuries in a February 2021 car crash before making an incredible return last month at the Masters. But the former world No 1 was clearly struggling on Saturday, limping through the third round on his right leg after carding nine-over 79.

The 46-year-old shot 69 on Friday to make the cut after an opening 74 at the Southern Hills Country Club.

Woods announced his withdrawal five hours after his finish.

“Tiger Woods has informed us that he is withdrawing from the 2022 PGA Championship," PGA of America president Jim Richerson said in a statement. "We admire Tiger’s valiant effort to compete here at Southern Hills and wish him the best as he continues to recover from his injuries.”

Woods made five consecutive bogeys at a major for the first time in his career from the ninth through 13th holes and stood on 12-over 222 after 54 holes when he pulled the plug.

"I didn't do anything right," Woods said. "I didn't hit many good shots. Consequently I ended up with a pretty high score."

Woods struggled to his worst-ever score in 79 PGA Championship rounds and his only worse major scores were a 10-over 81 in the third round of the 2002 British Open and a 10-over 80 in the first round of the 2015 US Open.

"I just didn't play well," Woods said. "I didn't hit the ball very well and got off to not the start I needed to get off to."

The last time Woods withdrew from a tournament was in 2019 prior to the second round of the Northern Trust. It is the first time he has pulled out of a major since the US Open in 1995.

Meanwhile, Mito Pereira became the first Chilean to lead a major, surging three shots clear at the top of the PGA Championship.

Playing in just his second major, Pereira carded a one-under 69 to get to nine-under 201 and a three-shot lead on Britain's Matt Fitzpatrick and American Will Zalatoris going into Sunday's final round.

"It's by far the biggest tournament I played, the biggest round of golf and tomorrow is going to be even bigger," said Pereira, who missed the cut in his only other major the 2019 US Open. "I just try to keep it simple, try to do the same things that I've been doing, try to not even look at the people that's around me."

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%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.8-litre%204-cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E190hp%20at%205%2C200rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20320Nm%20from%201%2C800-5%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESeven-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%3C%2Fstrong%3E%206.7L%2F100km%0D%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh111%2C195%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

Turkish Ladies

Various artists, Sony Music Turkey 

SERIE A FIXTURES

Saturday (All UAE kick-off times)

Cagliari v AC Milan (6pm)

Lazio v Napoli (9pm)

Inter Milan v Atalanta (11.45pm)

Sunday

Udinese v Sassuolo (3.30pm)

Sampdoria v Brescia (6pm)

Fiorentina v SPAL (6pm)

Torino v Bologna (6pm)

Verona v Genoa (9pm)

Roma V Juventus (11.45pm)

Parma v Lecce (11.45pm)

 

 

Teams

Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq

Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi

Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag

Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC

Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC

Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan

Venue Sharjah Cricket Stadium

Format 10 overs per side, matches last for 90 minutes

Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals

Most sought after workplace benefits in the UAE
  • Flexible work arrangements
  • Pension support
  • Mental well-being assistance
  • Insurance coverage for optical, dental, alternative medicine, cancer screening
  • Financial well-being incentives 
Springsteen: Deliver Me from Nowhere

Director: Scott Cooper

Starring: Jeremy Allen White, Odessa Young, Jeremy Strong

Rating: 4/5

'The worst thing you can eat'

Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.

Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines: 

Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.

Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.

Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.

Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.

Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.

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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Updated: May 22, 2022, 5:28 AM