The pairs and tee times (UAE) for the third round of the 2016 Masters at Augusta National.
5.50pm: Bubba Watson (USA)
7.00pm: Justin Thomas (USA), Kevin Kisner (USA)
6.10pm: Louis Oosthuizen (RSA), Patrick Reed (USA)
6.20pm: Victor Dubuisson (FRA), Webb Simpson (USA)
6.30pm: Bill Haas (USA), Larry Mize (USA)
6.40pm: Anirban Lahiri (IND), Martin Kaymer (GER)
6.50pm: Charley Hoffman (USA), Adam Scott (AUS)
7.00pm: Matt Kuchar (USA), Thongchai Jaidee (THA)
7.10pm: Henrik Stenson (SWE), Hunter Mahan (USA)
7.20pm: Romain Langasque (FRA), Harris English (USA)
7.30pm: OPEN
7.40pm: Rafael Cabrera-Bello (ESP), Ian Poulter (ENG)
7.50pm: Matthew Fitzpatrick (ENG), Keegan Bradley (USA)
8pm: Cameron Smith (AUS), Billy Horschel (USA)
8.10pm: Justin Rose (ENG), Jamie Donaldson (WAL)
8.20pm: Emiliano Grillo (ARG), Kevin Na (USA)
8.30pm: Lee Westwood (ENG), Paul Casey (ENG)
8.40pm: Angel Cabrera (ARG), Kevin Streelman (USA)
8.50pm: Davis Love (USA), Jimmy Walker (USA)
9pm: Chris Woods (ENG), Brooks Koepka (USA)
9.10pm: JB Holmes (USA), Bernd Wiesberger (AUT)
9.20pm: OPEN
9.30pm: Bernhard Langer (GER), Jason Day (AUS)
9.40pm: Troy Merritt (USA), Smylie Kaufman (USA)
9.50pm: Dustin Johnson (USA), Daniel Berger (USA)
10pm: Shane Lowry (IRL), Bryson DeChambeau (USA)
10.10pm: Danny Willett (ENG), Sergio Garcia (ESP)
10.20pm: Hideki Matsuyama (JPN), Kiradech Aphibarnrat (THA)
10.30pm: Brandt Snedeker (USA), Soren Kjeldsen (DEN)
10.40pm: Danny Lee (NZL), Scott Piercy (USA)
10.50pm: Jordan Spieth (USA), Rory McIlroy (NIR)
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While you're here
The National Editorial: Fawzia Koofi's shooting reminds us who the Taliban really are
Ruchi Kumar: In Afghanistan, Taliban gives with one hand and takes away with the other
Sulaiman Hakemy: 'Afghan' is now a globalised identity, whether the Taliban likes it or not
Scoreline:
Everton 4
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Manchester United 0
Man of the match: Gylfi Sigurdsson (Everton)
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Ten tax points to be aware of in 2026
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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.
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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.
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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.
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8. Pillar 2 implementation
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