Younes El Hassani sits one shot off the leader at the Sheikh Maktoum Dubai Open at Al Badia Golf Club. Courtesy Mena Tour
Younes El Hassani sits one shot off the leader at the Sheikh Maktoum Dubai Open at Al Badia Golf Club. Courtesy Mena Tour
Younes El Hassani sits one shot off the leader at the Sheikh Maktoum Dubai Open at Al Badia Golf Club. Courtesy Mena Tour
Younes El Hassani sits one shot off the leader at the Sheikh Maktoum Dubai Open at Al Badia Golf Club. Courtesy Mena Tour

Fredrik Lindblom holds one-shot lead after opening round of Sheikh Maktoum Dubai Open


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Sweden’s Fredrik Lindblom took the lead after Day 1 of the Mena Golf Tour’s Sheikh Maktoum Dubai Open at Al Badia Golf Club on Monday after shooting an opening round five-under par 67.

Four players sit one shot back from Lindblom, Morocco’s Younes El Hassani joins the three Englishmen of Joshua White, Andrew Marshall and Adam Sagar on four-under.

“I played very solid golf, missed just two greens. I have been working really hard on my putting. It was nice to see putts falling in,” Lindlom said. “I could have done even better, but you can’t complain after a shooting in mid-sixties.

“Overall, it was a pretty satisfying day.”

El Hassani, 42, produced five birdies and an eagle against three bogeys to play himself into contention, while Indian teenager Rayhan Thomas continued his fine form following his Dubai Creek Open victory by carding an opening round three-under par to occupy sixth place. Tiago Lobo, a Dubai-based amateur from Brazil, was in a three-man group a further shot back on two under alongside Spain's Antonio Costa and Shafiq Masih of Pakistan.

“I missed two greens, but had great fun playing on this course even though the blazing sun made things a bit difficult,” El Hassani said.

“I missed shorts putts at third and sixth, on both from two feet which was a shame,”

Elsewhere, defending champion Per Barth of Sweden, Danny Poulter, brother of Ryder Cup hero Ian, carded 71s while Zane Scotland, an 11-time winner on the MENA Golf Tour, settled for 73 along with his compatriot Luke Joy.

Joy, who finished runner-up to India’s Thomas, looked in cruise control, going five-under par after 15 holes, but six dropped six shots on his last three holes.

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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 

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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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Wins: 28
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Losses: 4

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Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf

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