Henrik Stenson said he "played like a captain" to win the LIV Golf Invitational Bedminster on his debut, 10 days after being stripped of the Ryder Cup captaincy over his decision to join the new series.
Stenson, 44, turned back the clock to win the third LIV Golf tournament, taking the title by two shots on Sunday after an 11-under par 202. After an opening-round 64, Stenson shot back-to-back 69s to hold off the field at Trump National Bedminster.
Stenson beat Matthew Wolff (final-round 64) and Dustin Johnson (68) by two shots. Mexico's Carlos Ortiz (68) was fourth at eight-under and Patrick Reed (69) placed fifth at seven-under.
Stenson was stripped of his captaincy for the European Ryder Cup team this month as a consequence of joining the breakaway LIV series, which aims to compete with the PGA Tour and DP World Tour.
"I guess we can agree," Stenson told the LIV broadcast, "I played like a captain."
Stenson's last professional victory came nearly five years ago at the PGA Tour's Wyndham Championship in August 2017.
"It's been a good first week, obviously. Nice to be here with the guys and getting a feel for it," said Stenson, who collected the $4 million winner's cheque. "It's been a busy 10 days and I'm extremely proud that I managed to focus as well as I did. It was a bit wobbly coming home. We haven't finished the deal in a couple of years with any wins, so it's always a little added pressure when you're up in contention."
LIV utilises a scramble format that allows all players to be on the course simultaneously, but as the overnight leader, Stenson began his round at the first hole and finished at No 18. He birdied the par-4 first and fifth holes and added a third birdie at the par-3 14th before his lone bogey at the par-5 15th.
Stenson made a par save at the par-4 17th hole that he called "massive to keep the cushion coming up the last."
Wolff's bogey-free 64 was the round of the day, highlighted by an eagle at No 10. He drove the green at the short par 4 and sank a short eagle putt. He added five birdies, including a chip-in at No. 17.
Stenson's victory wasn't enough to lift his team, Majesticks GC, to the team victory. Instead, 4 Aces GC ran away with the team title thanks to captain Johnson, Reed, Talor Gooch and Pat Perez combining to shoot 25-under par. Majesticks were a distant second, as captain Lee Westwood, Stenson and Ian Poulter and Sam Horsfield combined to go 17-under.
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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
Read more about the coronavirus
Sheikh Zayed's poem
When it is unveiled at Abu Dhabi Art, the Standing Tall exhibition will appear as an interplay of poetry and art. The 100 scarves are 100 fragments surrounding five, figurative, female sculptures, and both sculptures and scarves are hand-embroidered by a group of refugee women artisans, who used the Palestinian cross-stitch embroidery art of tatreez. Fragments of Sheikh Zayed’s poem Your Love is Ruling My Heart, written in Arabic as a love poem to his nation, are embroidered onto both the sculptures and the scarves. Here is the English translation.
Your love is ruling over my heart
Your love is ruling over my heart, even a mountain can’t bear all of it
Woe for my heart of such a love, if it befell it and made it its home
You came on me like a gleaming sun, you are the cure for my soul of its sickness
Be lenient on me, oh tender one, and have mercy on who because of you is in ruins
You are like the Ajeed Al-reem [leader of the gazelle herd] for my country, the source of all of its knowledge
You waddle even when you stand still, with feet white like the blooming of the dates of the palm
Oh, who wishes to deprive me of sleep, the night has ended and I still have not seen you
You are the cure for my sickness and my support, you dried my throat up let me go and damp it
Help me, oh children of mine, for in his love my life will pass me by.
The biog
Full name: Aisha Abdulqader Saeed
Age: 34
Emirate: Dubai
Favourite quote: "No one has ever become poor by giving"
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
RESULT
Brazil 2 Croatia 0
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