Nick Watney holds his nerve to win WGC-Cadillac at Doral


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DORAL, FLORIDA // Nick Watney kept his cool to win the WGC-Cadillac Championship by two strokes over his American compatriot Dustin Johnson for the biggest win of his career.

Watney, who finished second at Doral two years ago, birdied the 18th to make sure of victory with a five-under-par round of 67, securing his third PGA Tour win.

"This means so much, it is the biggest day of my golfing career," said Watney, who in 2009 was in contention until the final hole before losing to Phil Mickelson. "With the way it ended two years ago ... I'm very proud."

Johnson had eased the pressure on Watney with a bogey on the 16th but the winner showed his steel with an aggressive approach to the final hole where he found water on Saturday.

"The tournament wasn't over and I wanted to give myself a putt. I putted the best I've ever putted under pressure today and it worked out," said Watney.

The Dane Anders Hansen and the Italian Francesco Molinari were tied for third place while Britain's Luke Donald, who began the day two shots off the lead, had to settle for a share of sixth place with Australian Adam Scott.

Watney's putting was particularly impressive with him saving par with long efforts on the par three 13th and 15th holes.

"I feel like that is what happens when you win a golf tournament — you make some putts that you need to," he said.

Martin Kaymer, the World No 1, had a disappointing day, fading out of contention with three bogeys before slumping to a tie for 24th after finding the water on the 18th and making a double bogey.

Tiger Woods equalled the best round of the day with a six-under-par 66, earning him his first top-10 finish in a PGA Tour event since the US Open in June.

Woods's performance will give him a real boost ahead of his final pre-Masters tournament at Bay Hill later this month.

"It's definitely getting better, there's no doubt. I'm putting the pieces together. Everything is kind of shaping up and heading in the right direction and peaking at the right time," said Woods.

American Rickie Fowler offered a reminder of his promise, the 22-year-old shooting Sunday's other 66, to finish eighth.

Lee Westwood, the World No 2, enjoyed a good final round, shooting a four under 68 to finish tied for 18th but Northern Ireland's Rory McIlroy, who found water on the final hole, will be disappointed with his two-over-par final round.

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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

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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

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Babumoshai Bandookbaaz

Director: Kushan Nandy

Starring: Nawazuddin Siddiqui, Bidita Bag, Jatin Goswami

Three stars

The specs: 2018 Infiniti QX80

Price: base / as tested: Dh335,000

Engine: 5.6-litre V8

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The BIO:

He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal

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By 2015, he had completed the Explorers Grand Slam

Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border

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UAE cricket captain

Age: 31

Born: Sharjah

Role: Left-arm spinner

One-day internationals: 31 matches, 35 wickets, average 31.4, economy rate 3.95

T20 internationals: 41 matches, 29 wickets, average 30.3, economy rate 6.28

How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

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