Americans Dustin Johnson and Jordan Spieth, Australian Jason Day and Branden Grace of South Africa will share the lead going into Sunday’s final round of the US Open.
It will be just the second time in the history of the US Open that four players have been tied at the top with one round to go after Oakmont in 1973.
The international quartet emerged ahead from a day of all-out attrition on the unforgiving links of Chambers Bay golf course that saw just eight players still under par by the time the dust had settled.
The round of the day though came from Day, who came close several times to abandoning due to vertigo sickness, only to battle back against the odds with four birdies down the back nine.
His 68 put him at four under 206 and he was soon joined by Johnson, who had a 70, Spieth with a 71 and Grace who signed for a 70.
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They were three shots clear of the field with four players tied on one under — Louis Oosthuizen of South Africa, who had the round of the day with a 66, Cameron Smith of Australia (69), Shane Lowry of Ireland (70) and JB Holmes of the United States (71).
In a day of dramas, Day’s heroic effort was the most dramatic of all.
He collapsed playing the final hole of his second round on Friday, struck down by another attack of the vertigo which he has been suffering from for the last year.
He had to be helped onto the green to finish his round and then needed extensive medical treatment before waking up on Saturday and deciding to step onto the tee in the early afternoon despite still feeling unwell.
At times he struggled to stay on his feet, looked distressed throughout, and even had difficulty glancing up to follow his ball flight.
But somehow he kept his game together as others around him came to grief on a golf course that takes no prisoners. Day on the contrary picked up shots.
“I didn’t feel that great coming out early, and then I felt pretty groggy on the front nine just from the drugs that I had in my system, then kind of flushed that out on the back nine,” Day said.
Johnson, who has come close in the past in all four of the majors but has yet to win one, stained his round with three bogeys and a double.
But his length was always going to be a godsend on this monster course as he also rattled in five birdies to keep himself on par for the day.
“I’ve been in the situation a few times so I know how to handle myself,” he said.
“I know what it takes to get it done. And tomorrow just need to go out there and focus on one shot at a time. And we’ll see what happens.
Masters champion Jordan Spieth was three strokes clear after just three holes before his magical putting touch left him.
But he finished strongly to climb into the four-way tie boosting his hopes of becoming the first players since Tiger Woods in 2002 to win the Masters and the US Open in the same year.
“Four three-putts today, two of them I could not do much about them. The other two were unforced. All in all it was just a little bit off. But plenty of birdies. Just need to limit the mistakes tomorrow,” the 21-year-old Texan said.
Grace, at 27 the latest ace to emerge from the golfing academies of South Africa, grappled with the lead all day before bogeys at 12 and 13 pegged him back.
But he rallied again with a birdie at 15 to join the leaders and keep alive his hopes of winning a first major title.
“I’m stoked. I can’t wait. Tomorrow is going to be a good one. Like I said, this is what we play golf for. So it’s my dream to lead a tournament or tying the lead,” he said of the challenge ahead of him on Sunday.
World number one Rory McIlroy hit an array of superb shots, but at the end of the day his 70 meant he was still four over for the tournament and needing a minor miracle on Sunday to win a fifth major title from eight strokes back.
Phil Mickelson’s chances of finally winning a US Open, after a record six runner-up finishes, were wrecked when a 77 left him a distant 10 over.
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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
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
UAE currency: the story behind the money in your pockets
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Starring: Alia Bhatt, Vedang Raina, Manoj Pahwa, Harsh Singh
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
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