• Dustin Johnson hits his tee shot on the seventh hole during round two of the LIV Golf Invitational - Portland at Pumpkin Ridge Golf Club on July 01, 2022. Getty
    Dustin Johnson hits his tee shot on the seventh hole during round two of the LIV Golf Invitational - Portland at Pumpkin Ridge Golf Club on July 01, 2022. Getty
  • Dustin Johnson sinks a birdie putt on the fourth hole during round two of the LIV Golf Invitational - Portland. Getty
    Dustin Johnson sinks a birdie putt on the fourth hole during round two of the LIV Golf Invitational - Portland. Getty
  • Dustin Johnson and his caddie wait to hit on the seventh hole during round two of the LIV Golf Invitational - Portland. Getty
    Dustin Johnson and his caddie wait to hit on the seventh hole during round two of the LIV Golf Invitational - Portland. Getty
  • Dustin Johnson walks up to the tee box on the fourth hole during round two of the LIV Golf Invitational - Portland. AFP
    Dustin Johnson walks up to the tee box on the fourth hole during round two of the LIV Golf Invitational - Portland. AFP
  • Carlos Ortiz hits his tee shot on the fifth hole during round two of the LIV Golf Invitational - Portland. AFP
    Carlos Ortiz hits his tee shot on the fifth hole during round two of the LIV Golf Invitational - Portland. AFP
  • Carlos Ortiz checks the wind on the seventh hole during round two of the LIV Golf Invitational - Portland. Getty
    Carlos Ortiz checks the wind on the seventh hole during round two of the LIV Golf Invitational - Portland. Getty
  • Carlos Ortiz hits his tee shot on the fifth hole during round two of the LIV Golf Invitational - Portland. Getty
    Carlos Ortiz hits his tee shot on the fifth hole during round two of the LIV Golf Invitational - Portland. Getty
  • Brooks Koepka watches his tee shot on the fourth hole during round two of the LIV Golf Invitational - Portland. Getty
    Brooks Koepka watches his tee shot on the fourth hole during round two of the LIV Golf Invitational - Portland. Getty
  • Brooks Koepka watches his tee shot on the seventh hole during the second round. AP
    Brooks Koepka watches his tee shot on the seventh hole during the second round. AP
  • Phil Mickelson watches his putt on the 16th hole during round two of the LIV Golf Invitational - Portland. Getty
    Phil Mickelson watches his putt on the 16th hole during round two of the LIV Golf Invitational - Portland. Getty
  • Phil Mickelson putts on the 16th hole during round two of the LIV Golf Invitational - Portland. AFP
    Phil Mickelson putts on the 16th hole during round two of the LIV Golf Invitational - Portland. AFP

Golf

Dustin Johnson takes share of lead after second round at LIV Golf Portland

American shoots four under-par 68 to join overnight leader Ortiz at eight-under at Pumpkin Ridge

The National

July 02, 2022

  • English
  • Arabic

Dustin Johnson moved into a share of the lead with Carlos Ortiz after the second round of the LIV Golf Series stop in Portland on Friday.

Johnson, the former world No 1 whose two major titles include the 2020 Masters, briefly threatened to make it a runaway before three late bogeys saw him settle for a four-under par 68 and an eight-under total at Pumpkin Ridge.

The American, 38, goes into the final round of the 54-hole, shotgun start event level with overnight leader Ortiz, who birdied the final hole to cap a 69. They are two strokes ahead of South African Branden Grace, who also signed for a 69.

"I'm really happy with the way I'm swinging it," said Johnson, who at 17th in the world is the highest-ranked player to make the jump to the lucrative new circuit. "Tomorrow I just need to go and do the same thing, just drive in the fairway."

Johnson made his LIV debut in the inaugural event in the UK last month while Mexico's Ortiz is playing for the first time.

Ortiz, who won his lone PGA Tour title at the Houston Open in 2020, joined the list of players suspended by the US circuit after teeing off in the upstart Saudi Arabia-backed series.

The DP World Tour has also sanctioned members lured by the massive paydays on offer that included signing bonus and a $20 million purse for this week's 48-player field with an additional $5m prize money on offer in a team competition.

DP World Tour chief executive Keith Pelley launched a scathing attack Friday on players who threatened the tour with legal action unless their sanctions – fines and suspensions – for competing in LIV Golf were rescinded.

Pelley called their demands, made in a letter that was published in The Telegraph, contained inaccuracies and that the players knew "there would be consequences if they chose money over competition."

Golf Digest reported on Friday that the series has accelerated growth plans for 2023 with 14 events rather than 10 and plans a name change to the LIV Golf League.

The report, citing an unnamed LIV Golf official, said the expansion is a product of signing several top players ahead of this week's event, including Americans Bryson DeChambeau, Patrick Reed, Brooks Koepka, and Matthew Wolff.

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

Results:

First Test: New Zealand 30 British & Irish Lions 15

Second Test: New Zealand 21 British & Irish Lions 24

Third Test: New Zealand 15 British & Irish Lions 15

THE BIO

Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.

Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.

Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.

 

 

The specs

Engine: 5.0-litre V8

Power: 480hp at 7,250rpm

Torque: 566Nm at 4,600rpm

Transmission: 10-speed auto

Fuel consumption: L/100km

Price: Dh306,495

On sale: now

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

Our commentary on Brexit
Our commentary on Brexit
Mohammed bin Zayed Majlis
Zayed Sustainability Prize
Plastic tipping points
EVIL%20DEAD%20RISE
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ELee%20Cronin%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EAlyssa%20Sutherland%2C%20Morgan%20Davies%2C%20Lily%20Sullivan%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A
Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Updated: June 10, 2023, 11:44 AM
Golf