England’s Justin Rose fired a flawless 63 to claim a share of the lead after the third round of the WGC-Bridgestone Invitational at Firestone Country Club.
Rose had carded 17 pars and one bogey in a second round of 71 in Akron, extending an unwelcome streak without a birdie to 30 holes to start the day six shots off the lead.
However, the Ryder Cup star made amends in brilliant fashion with seven birdies - four of the them in the last six holes - to finish nine under par alongside halfway leader Jim Furyk, who returned a 69.
“If I go back to (Friday) I was really pleased with the way I played. I drove the ball phenomenally well and had wedges in my hand all day,” Rose, who won the Zurich Classic of New Orleans a fortnight after finishing joint second behind Jordan Spieth in the Masters, told Sky Sports 4.
“I felt like I could have birdied most of the holes out there and it just didn’t happen. It would have been easy to get frustrated (on Friday) and go backwards, but I think (Saturday) was a product of staying patient (on Friday) and still believing I was playing well.”
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Asked if his form was pointing toward a second major title ahead of next week’s USPGA Championship, the 2013 US Open winner added: “I would say yes.
“If I look at the Masters, that was huge shot in the arm in terms of confidence as I had not played any good golf before then. Jordan was incredibly hard to beat that week, but take him out and I felt I put in a major-winning performance.
“Going into the final round at St Andrews (at the Open Championship) I was nine under par - the same mark as Marc Leishman and Zach Johnson, who made the play-off, so I just needed that hot Sunday. At least I am knocking on that door a little bit again, which is nice.”
Furyk has recorded nine top-10 finishes at this tournament, including five in a row from its inception in 1999, and memorably lost a seven-hole play-off to Tiger Woods in 2001.
The world number six also squandered a one-shot lead with one hole to play in 2012, carding a double bogey from the middle of the 18th fairway to lose out by a shot to Keegan Bradley.
Consecutive rounds of 66 meant Furyk began the third round with a four-shot lead and he briefly enjoyed that cushion again following his third birdie of the day on the 11th.
However, the 45-year-old bogeyed the next and was unable to find any more birdies on the closing stretch to end the day tied with Rose, two shots ahead of playing partner Shane Lowry.
Lowry was within a shot of the lead after his fourth birdie of the day on the 12th, but bogeyed the next two holes before a birdie on the 16th helped the 28-year-old card a third-round 67.
“Obviously this is a massive tournament and it’s going to be a big day for me tomorrow,” Lowry told Sky Sports 4.
“Going out here in contention is a lot different than going out in contention in a smaller event back home, but we’re going to try and hit the first tee shot down the middle of the fairway and take it from there.”
Australia’s Steven Bowditch had set the early clubhouse target after a superb 63 and was joined on five under by Ian Poulter, Henrik Stenson and double Masters champion Bubba Watson.
Poulter carded seven birdies and two bogeys in his 65 and said: “It feels pretty good. I have not played my best golf over the last couple of months but got off to a nice start today which was what I needed.
“I did some good putting practice last week at Woburn and had a little swing change two weeks ago at my brother’s centre in Newport Pagnell and am hitting it better and putting better as well.”
World number two Jordan Spieth has his work cut out to replace Rory McIlroy at the top of the rankings with a victory on Sunday, the 22-year-old carding a double bogey on the 18th to shoot 72 and lie nine shots off the lead.
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Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
The specs: 2019 Mercedes-Benz C200 Coupe
Price, base: Dh201,153
Engine: 2.0-litre turbocharged four-cylinder
Transmission: Nine-speed automatic
Power: 204hp @ 5,800rpm
Torque: 300Nm @ 1,600rpm
Fuel economy, combined: 6.7L / 100km
hall of shame
SUNDERLAND 2002-03
No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.
SUNDERLAND 2005-06
Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.
HUDDERSFIELD 2018-19
Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.
ASTON VILLA 2015-16
Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.
FULHAM 2018-19
Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.
LA LIGA: Sporting Gijon, 13 points in 1997-98.
BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66
UAE Tour 2020
Stage 1: The Pointe Palm Jumeirah - Dubai Silicon Oasis, 148km
Stage 2: Hatta - Hatta Dam, 168km
Stage 3: Al Qudra Cycle Track - Jebel Hafeet, 184km
Stage 4: Zabeel Park - Dubai City Walk, 173km
Stage 5: Al Ain - Jebel Hafeet, 162km
Stage 6: Al Ruwais - Al Mirfa, 158km
Stage 7: Al Maryah Island - Abu Dhabi Breakwater, 127km
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
