Jon Rahm said he was inspired by the thought of his young sons back at home as he was setting the seal on his third DP World Tour Championship on Sunday.
The Spaniard completed his personal hat-trick around the Earth Course after posting a 20-under-par tournament total.
He has an extraordinary record in the season-ending event at Jumeirah Golf Estates.
He has played it just four times, with a worst finish of a tie for fourth, and has carried the trophy away on each of the other occasions.
Having won in 2019, he was prevented from returning to defend his title a year later because of Covid. He was also absent in 2021, but made up for lost time with another victory upon his return.
His wife, Kelley, had not travelled to the UAE for the tournament, and instead stayed at home in Arizona with their sons, Kepa and Eneko, the latter of whom was born in August.
It meant they missed his third title of the year, after he won in Mexico and Spain, but he said they were with him in thought.
“Hopefully people can stop telling me that it was a bad year,” Rahm said.
“Three wins worldwide, three wins in three different continents. Yeah, it wasn't a major championship but it's still a really, really good season.
“I had a second boy this year, a lot of changes at home. That also helps. I got a lot of videos from my kids back home laughing and doing things.
“I do draw from some memories. Kelley sent me a video of our youngest when he was clapping, and that's what I was thinking on the last few holes, hopefully try to make him clap a little bit more.”
Rahm dropped only one shot in his final round 67, at the par-3 fourth. That followed a blistering start, where he birdied each of the first three holes.
He made three more birdies over the remaining 14-holes, as he eased to the title, two strokes clear of Tyrrell Hatton and Alex Noren. In so doing, he became the first player to win the title three times.
“Because of Covid, I never got a chance to defend my 2019 title,” Rahm said.
“Even though I decided not to come last year, I came with the mentality that, well, nobody beat me in the last two years, so they are going to have to beat me again.
“I came in with that confidence. There were a lot of similarities to the past. I like this course, and this course likes me.”
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
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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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Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
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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.
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