DOHA // Denmark's Thomas Bjorn shot a bogey-free 66 on Saturday to take a one shot lead into the last round of the Qatar Masters.
In a late surge, Bjorn, who is a 10-time winner on the European Tour, birdied four of the last five holes to finish on 11-under-par.
He leads from overnight leader Markus Brier, with defending champion Robert Karlsson another two shots back.
Germany's Martin Kaymer lies at one-under for the tournament after a round of 68 on Saturday, but he needs a miracle in Sunday's final round if he is to overtake Lee Westwood at the top of the world rankings.
Needing to finish in the top two, Kaymer is 10 shots off the lead.
Bjorn, who shot a 74 on the opening day before coming back with a 65 on Friday, continued where he had left off and picked up shots at the first and seventh during a front nine of 34.
A further birdie at the 14th was followed by his late birdie spree at the Doha Golf Club which gave him the lead.
"When you finish a round with four birdies in the last five, you have to walk off very happy," Bjorn said. "I played fantastic yesterday and felt comfortable this morning and felt good with the way my golf is."
Austria's Brier was level with Bjorn with a hole to play, but leaked his drive right, took four to reach the green and two-putted for a bogey on the par five 18th.
"It was a lot of good things, except the par 5s which I had two bogeys and two pars, which is not normally what you want to have," Brier said. "But the rest was really good. I hit a few really good shots and really good putts.
"Still up there. Not in the lead but no, the rest was pretty good, and so I'm looking forward to tomorrow."
Karlsson is on eight-under par after a superb inward nine of 31 included five birdies in six holes.
"I didn't play particularly bad on the front and I didn't really get it going," he said. "I was just a little bit off and when I was off, it would just got wrong way and when I got a better chance, I missed it. So there we go."
In fourth place is South Africa's Thomas Aiken. who shot a three-under-par 69 for an aggregate of seven-under 216.
Both England's Richard Finch and 2009 champion Alvaro Quiros of Spain, who also shot a 66 on Saturday, are tied for fifth at six-under.
RESULTS
Lightweight (female)
Sara El Bakkali bt Anisha Kadka
Bantamweight
Mohammed Adil Al Debi bt Moaz Abdelgawad
Welterweight
Amir Boureslan bt Mahmoud Zanouny
Featherweight
Mohammed Al Katheeri bt Abrorbek Madaminbekov
Super featherweight
Ibrahem Bilal bt Emad Arafa
Middleweight
Ahmed Abdolaziz bt Imad Essassi
Bantamweight (female)
Ilham Bourakkadi bt Milena Martinou
Welterweight
Mohamed Mardi bt Noureddine El Agouti
Middleweight
Nabil Ouach bt Ymad Atrous
Welterweight
Nouredine Samir bt Marlon Ribeiro
Super welterweight
Brad Stanton bt Mohamed El Boukhari
UAE%20v%20West%20Indies
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Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
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MATCH INFO
Uefa Champions League quarter-final, second leg (first-leg score)
Porto (0) v Liverpool (2), Wednesday, 11pm UAE
Match is on BeIN Sports
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
