Rory McIlroy thinks a compromise can be reached between LIV Golf and the established tours, but only if Greg Norman departs as head of the controversial series.
The Northern Irishman is in Dubai as he attempts to finish the season as the European No 1 at this week’s DP World Tour Championship – coincidentally on a course designed by Norman.
His progress to the season-ending event at the Earth Course has been remarkably serene, given how frequently he has had to address the turmoil away from the fairways.
Most recently, Norman, the chief executive and commissioner of the breakaway series, said: “Every PGA Tour player should be thanking LIV, including Tiger Woods and Rory McIlroy.”
The Australian cited the increases to the prize money and player impact programme funding on the PGA Tour as reactions to LIV, for which the players should be grateful.
McIlroy countered by saying Woods “is the reason that we are playing for as much as we are,” and that “everyone else in the game should be thankful” to the American great.
“Tiger is the reason the stature of our game is where it is,” McIlroy said.
“The generation of Tiger, and the generation coming after Tiger, have all benefited from him and his achievements and what he's done for the game of golf.
“I don't think Tiger should be thankful to anyone for anything.”
The world No 1 has said the sport can move past the antagonism that has divided it this season, which has seen a number of player suspensions from both the PGA and DP World Tours.
However, he says it cannot happen before resolutions are found to the legal cases that are ongoing.
He also thinks a change in personnel at the top is necessary to ending the “stalemate”.
“There's a few things that I would like to see on the LIV side that need to happen,” McIlroy said.
“I think Greg needs to go. I think he just needs to exit stage left.
“He's made his mark but I think now is the right time to sort of say, look, you've got this thing off the ground but no one is going to talk unless there's an adult in the room that can actually try to mend fences.”
McIlroy is not confident of there being an end to the impasse any time soon.
“Right now, I think the separate entities – the PGA Tour, European Tour and LIV – are going to be very different products to [each] other,” McIlroy said.
I think Greg needs to go. I think he just needs to exit stage left.
World No 1 Rory McIlroy
“They are just going to keep going until something happens. Whether that's in the hands of a court or a judge or something else happens along the way, no one really knows. But right now it seems like it's a bit of a stalemate.”
Heading into the season finale, McIlroy leads the Race to Dubai rankings after an extraordinarily consistent season.
Of the nine DP World Tour events he has played to this point, his worst finish was 12th in the season-opening HSBC Abu Dhabi Championship.
Since then, his finishing positions have been third, second, eighth, fifth, third, second, fourth and fourth.
And yet he only holds a slender advantage coming in to the final event. Ryan Fox is just over 100 points behind, following his runner up finish behind Tommy Fleetwood at the Nedbank Golf Challenge in South Africa last week.
“He's had an amazing season,” McIlroy said of the New Zealander.
“It's great to see. I don't know him well but he seems like a lovely guy, and I'm looking forward to playing with him on Thursday.”
McIlroy and Fox will be the last match off at Jumeirah Golf Estates on Thursday, when they start at 12.45pm.
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
'Operation Mincemeat'
Director: John Madden
Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton
Rating: 4/5
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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.”
THE SPECS
Engine: 3.5-litre V6
Transmission: six-speed manual
Power: 325bhp
Torque: 370Nm
Speed: 0-100km/h 3.9 seconds
Price: Dh230,000
On sale: now
How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
