• Sergio Garcia celebrates after beating Justin Rose in a play-off to win the Masters at Augusta in 2017. AFP
    Sergio Garcia celebrates after beating Justin Rose in a play-off to win the Masters at Augusta in 2017. AFP
  • Sergio Garcia of Spain plays his shot from the 15th tee during a practice round prior to the start of the 2017 Masters. AFP
    Sergio Garcia of Spain plays his shot from the 15th tee during a practice round prior to the start of the 2017 Masters. AFP
  • Sergio Garcia with his caddie Glen Murray during a practice round. AFP
    Sergio Garcia with his caddie Glen Murray during a practice round. AFP
  • Sergio Garcia plays his second shot on the fifth hole during the first round at Augusta. AFP
    Sergio Garcia plays his second shot on the fifth hole during the first round at Augusta. AFP
  • Sergio Garcia on the ninth tee during the second round. AFP
    Sergio Garcia on the ninth tee during the second round. AFP
  • Sergio Garcia of Spain putts on the second green during the second round. AFP
    Sergio Garcia of Spain putts on the second green during the second round. AFP
  • Sergio Garcia of Spain celebrates after a successful putt on the 18th hole during the second round. AFP
    Sergio Garcia of Spain celebrates after a successful putt on the 18th hole during the second round. AFP
  • Sergio Garcia heads to the 18th green during the second round. AFP
    Sergio Garcia heads to the 18th green during the second round. AFP
  • Sergio Garcia after missing putt for birdie on the 12th hole during the third round. AFP
    Sergio Garcia after missing putt for birdie on the 12th hole during the third round. AFP
  • Sergio Garcia of Spain plays a shot on the 13th hole during the third round. AFP
    Sergio Garcia of Spain plays a shot on the 13th hole during the third round. AFP
  • Sergio Garcia of Spain reacts to his putt on the 18th hole during the third round. AFP
    Sergio Garcia of Spain reacts to his putt on the 18th hole during the third round. AFP
  • Sergio Garcia of Spain embraces fiancee Angela Akins after defeating Rose on the first play-off hole. AFP
    Sergio Garcia of Spain embraces fiancee Angela Akins after defeating Rose on the first play-off hole. AFP
  • Previous year's Masters winner, Danny Willett, presents Sergio Garcia the famous Green Jacket. AFP
    Previous year's Masters winner, Danny Willett, presents Sergio Garcia the famous Green Jacket. AFP

On this day, April 9, 2017: Sergio Garcia wins Major at 74th attempt


  • English
  • Arabic

It was a case of 74th time lucky for Sergio Garcia when he finally ended his Major drought by winning the 2017 Masters.

The nearly man was no more. Seventy-three appearances on golf’s biggest stages, four times a runner-up, twelve top fives, 22 top tens … the wait was over.

In 2012, at the same Augusta National course, the despairing Spaniard had seemed resigned to his fate. "I'm not good enough,” he said after seeing his victory hopes ended after a third-round 75.

“I don't have the thing I need to have. I've come to the conclusion that I need to play for second or third place … I have my chances and my opportunities and I waste them."

Fast forward five years, and Garcia found that “thing” as the 37-year-old overcame a two-shot deficit with six holes to play to beat Justin Rose in a sudden-death play-off.

"If there's anyone to lose to, it's Sergio. He deserves it," Englishman Rose said afterwards. "He's had his fair share of heartbreak.”

Garcia had been one of the finest players of his generation, a Ryder Cup great who seemed destined never to win a Major crown.

He had come agonisingly close at the 2007 British Open at Carnoustie in Scotland, leading after each of the first three rounds before shooting a 73 to throw away a three-shot lead, then losing a play-off to Padraig Harrington.

A three shot lead would also disappear in the final round at Augusta a decade later, as Rose overtook the stumbling Spaniard and took a two-shot lead of his own.

Garcia, though, showed his new-found Major mettle after fighting back to tie with Rose and then missing a five-foot putt on the last which would have won him the championship.

There would be no play-off heartache this time round. On the par four 18th as Rose drove into the trees from the tee and Garcia found the fairway.

With two putts to win the title, Garcia, who carded 71-69-70-69 during the tournament, nailed the first. In his 19th Masters appearance and 74th Major, the most by any player before their first title, the wait was over.

He became the third Spanish player to win the Masters, after Seve Ballesteros and Jose Maria Olazabal. Nearly six years after Ballesteros died of brain cancer, on what would have been his 60th birthday, Garcia had reached his Holy Grail.

“It definitely popped in my mind a few times,” said García of the Ballesteros anniversary. “There’s no doubt about it. Obviously today a couple of times here and there. And I’m sure he helped a little bit with some of those shots or some of those putts.

"It has been such a long time coming. I knew I was playing well. I felt the calmest I ever felt in a Major. Even after a couple of bogeys I was still positive that there were a lot of holes I could get to. I am so happy.

"It is amazing. To do it on his [Seve's] 60th birthday and to join him and Jose Maria Olazabal, my two idols in golf, it is something amazing. Jose Maria texted on Thursday saying how much he believed in me and to believe in myself.

“This is something I wanted to do for a long time. But, you know, it never felt like a horror movie. It felt like a little bit of a drama, but obviously with a happy ending.”

THE SIXTH SENSE

Starring: Bruce Willis, Toni Collette, Hayley Joel Osment

Director: M. Night Shyamalan

Rating: 5/5

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

The biog

Family: He is the youngest of five brothers, of whom two are dentists. 

Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.

Where he works: Liberty Dental Clinic 

Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
MATCH INFO

Everton v Tottenham, Sunday, 8.30pm (UAE)

Match is live on BeIN Sports

RESULT

Arsenal 1 Chelsea 2
Arsenal:
Aubameyang (13')
Chelsea: Jorginho (83'), Abraham (87') 

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

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Friday's schedule in Madrid

Men's quarter-finals

Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time

Roger Federer (4) v Dominic Thiem (5) from 7pm

Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm

Stan Wawrinka v Rafael Nadal (2) from 11.30pm

Women's semi-finals

Belinda Bencic v Simona Halep (3) from 4.30pm

Sloane Stephens (8) v Kiki Bertens (7) from 10pm

TOURNAMENT INFO

Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia

UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri