• A pond emerged between the 17th tee box and the start of the fairway on Tuesday morning, after heavy overnight rain. Paul Radley / The National
    A pond emerged between the 17th tee box and the start of the fairway on Tuesday morning, after heavy overnight rain. Paul Radley / The National
  • Flooding opposite the Emirates Golf Club.
    Flooding opposite the Emirates Golf Club.
  • Part of the bunker beside the first fairway on the Majlis Course had collapsed due to heavy overnight rain. Paul Radley / The National
    Part of the bunker beside the first fairway on the Majlis Course had collapsed due to heavy overnight rain. Paul Radley / The National
  • Rain has affected many parts of the Emirates Golf Club. Photo: Paul Radley / The National
    Rain has affected many parts of the Emirates Golf Club. Photo: Paul Radley / The National
  • The Emirates Golf Club staff have rectified the issue, though the area will be deemed ground under repair when play starts. photo: Paul Radley / The National
    The Emirates Golf Club staff have rectified the issue, though the area will be deemed ground under repair when play starts. photo: Paul Radley / The National
  • The Emirates Golf Club staff have rectified the issue, though the area will be deemed ground under repair when play starts. photo: Paul Radley / The National
    The Emirates Golf Club staff have rectified the issue, though the area will be deemed ground under repair when play starts. photo: Paul Radley / The National
  • Severe weather hampers the start of the 2023 Dubai Desert Classic golf tournament. Paul Radley / The National
    Severe weather hampers the start of the 2023 Dubai Desert Classic golf tournament. Paul Radley / The National
  • Members of staff attempt to clear standing water from a bunker beside the first fairway. Paul Radley / The National
    Members of staff attempt to clear standing water from a bunker beside the first fairway. Paul Radley / The National
  • A member of staff attempts to clear standing water from a bunker beside the first fairway. Paul Radley / The National
    A member of staff attempts to clear standing water from a bunker beside the first fairway. Paul Radley / The National
  • Overnight rain meant the opening round of the 2023 Hero Dubai Desert Classic at Emirates Golf Club was delayed. Photo: Paul Radley / The National
    Overnight rain meant the opening round of the 2023 Hero Dubai Desert Classic at Emirates Golf Club was delayed. Photo: Paul Radley / The National
  • Severe overnight rain hampers preparations for the start of the 2023 Dubai Desert Classic golf tournament. Photo: Paul Radley / The National
    Severe overnight rain hampers preparations for the start of the 2023 Dubai Desert Classic golf tournament. Photo: Paul Radley / The National
  • Sheikh Zayed Road near the Al Khail Metro Station where the Emirates Golf Club is. Photo: Paul Radley / The National
    Sheikh Zayed Road near the Al Khail Metro Station where the Emirates Golf Club is. Photo: Paul Radley / The National
  • Severe overnight rain hit most of Dubai. Photo: Paul Radley / The National
    Severe overnight rain hit most of Dubai. Photo: Paul Radley / The National

Ground staff ensure Hero Dubai Desert Classic first round goes ahead after heavy rain


Paul Radley
  • English
  • Arabic

Rory McIlroy will begin his bid to reclaim the Hero Dubai Desert Classic title at 1.45pm after the opening round was rescheduled due to adverse weather.

Heavy overnight rain led to a delay of six hours and five minutes, as staff at Emirates Golf Club got to work trying to make the course playable.

The DP World Tour announced a suspension to play early on Thursday morning, with the course being inaccessible due to various areas of flooding.

Day 1 will be closed to the public, but play is due to commence at 1.15pm. McIlroy, the two-time champion at the Majlis Course, is set to start 30 minutes later, at the 10th tee.

Greens-keeping crew had plenty of work to do after the showers of Wednesday night, which included a thunder storm in the early hours of Thursday morning.

At the time of the scheduled Round 1 start of 7.10am, the forecast showers were only light and brief, but the effect of the previous hours was still significant.

Part of the bunker beside the first fairway on the Majlis Course had collapsed due to heavy overnight rain. Paul Radley / The National
Part of the bunker beside the first fairway on the Majlis Course had collapsed due to heavy overnight rain. Paul Radley / The National

Outside of the ropes, many areas of the course were impassable. Inside the playing area, there were vast areas of standing water, including in almost all bunkers.

Most notably, there was a substantial puddle beside the first fairway, while a pond appeared to have emerged just before the fairway on the par-4 17th.

Staff were also busy attempting to rectify damage to a bunker on the right-hand side of the first fairway, some of which had caved in because of the rain.

The Emirates Golf Club staff have rectified the issue, though the area will be deemed ground under repair when play starts. photo: Paul Radley / The National
The Emirates Golf Club staff have rectified the issue, though the area will be deemed ground under repair when play starts. photo: Paul Radley / The National
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

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

Updated: January 27, 2023, 5:11 AM