Midway through the Hero Dubai Desert Classic, and Michael Thorbjornsen is already in pinch-yourself territory.
The world No 2 amateur is ahead of the world No 1 golfer, in a share of the lead at a DP World Tour Rolex Series event.
On Saturday, in the Classic’s delayed second round, Thorbjornsen went out in 30, reeling off five birdies and an eagle, the latter in front of the hefty gallery on 18. The American, who began on the back nine, came home in 34, signing for 8-under par to climb alongside early leader Richard Bland at the summit.
By the time play concluded, the pair had Thomas Pieters for company. The trio sit on 10-under for the tournament, one ahead of another threesome containing Adri Arnaus, Marcus Kinhult and Connor Syme.
One shot further behind? An eight-strong group containing four-time major champion Rory McIlroy - the current world No 1 - 2018 Masters winner Patrick Reed and Ryder Cup lightning bolt Ian Poulter.
Little wonder Thorbjornsen, debuting in Dubai aged 21, is loving life.
“I enjoy playing professional golf a lot and I'm still an amateur, but just the golf courses that we play, the crowd out there, it's what I'm dreaming of ever since I was five- or six years-old,” he said. “It just feels good to be out there.”
It turns out it helps, too, to have the only amateur higher ranked than him in the game competing this week also. Sweden’s Ludvig Aberg, the world No 1, was one of the stars of the opening round, but followed his superb 65 with a more modest 73.
“Always you want to beat your fellow Ams, but I definitely feel like Ludvig and I push each other,” Thorbjornsen said. “In college we played a lot of golf recently together the past year, and I'm happy to see he's doing well, and I hope he's happy to see I'm doing well.”
Pieters seems in fine nick, as well. The Belgian, winner last year at the Abu Dhabi HSBC Championship, is well placed for a UAE double, courtesy of a birdie blitz coming home on Saturday.
A six-time winner on tour, Pieters birdied seven of his closing nine holes to move alongside Thorbjornsen and Bland. It more than made up for his front nine, which included a single birdie and three bogeys.
“I was just really angry after nine,” Pieters said, laying the blame at the door of his driver. “I was just trying to get back into my round. But it's nice to see your name up at the top.”
Asked how he turned around his mood, Pieters replied: “Make birdies. That makes me happy. Sometimes that works.”
At nearly 50, Bland presumably has mellowed to the point where emotions can be more easily managed. To be fair, he hasn’t had much cause for consternation this week: in 36 holes, he has dropped one shot, offset handsomely with 11 birdies.
It’s made it successive 67s for the Englishman, a LIV Golf member with one career win on Europe’s lead circuit.
On only posting a lone bogey thus far, Bland said: “Just kind of not doing an awful lot wrong. Every part of my game is in pretty good shape. The only dropped shot was at six this morning, where second hole of the day [Bland began his second round late on Friday] and I kind of misjudged the temperature and chipped to three feet and missed.
“So other than that, it's been pretty stress-free, which is kind of nice.”
Meanwhile, the DP World Tour confirmed on Saturday there would be a further cut after Sunday's third round. With 87 players making the cut on 2-under, the field will then be reduced to the leading 72 players and those in a tie for 72nd.
For the first time in its 34-year history, the Classic will finish on a Monday.
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
Tips from the expert
Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
- Sellers should focus on providing high-quality used goods at attractive prices to buyers.
- It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
- Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
- Be creative and look around your home for valuable items that you no longer need but might be useful to others.
The specs: 2018 Audi Q5/SQ5
Price, base: Dh183,900 / Dh249,000
Engine: 2.0L, turbocharged in-line four-cylinder / 3.0L, turbocharged V6
Gearbox: Seven-speed automatic / Eight-speed automatic
Power: 252hp @ 5,000rpm / 354hp @ 5,400rpm
Torque: 370Nm @ 1,600rpm / 500Nm @ 1,370rpm
Fuel economy: combined 7.2L / 100km / 8.3L / 100km
MATCH INFO
Manchester United 1 (Fernandes pen 2') Tottenham Hotspur 6 (Ndombele 4', Son 7' & 37' Kane (30' & pen 79, Aurier 51')
Man of the match Son Heung-min (Tottenham)
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MATCH DETAILS
Barcelona 0
Slavia Prague 0
Match info
Bournemouth 0
Liverpool 4 (Salah 25', 48', 76', Cook 68' OG)
Man of the match: Andrew Robertson (Liverpool)
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