Sergio Garcia of Spain in action during the pro-am event prior to the Omega Dubai Desert Classic at Emirates Golf Club in Dubai. Getty
Sergio Garcia of Spain in action during the pro-am event prior to the Omega Dubai Desert Classic at Emirates Golf Club in Dubai. Getty
Sergio Garcia of Spain in action during the pro-am event prior to the Omega Dubai Desert Classic at Emirates Golf Club in Dubai. Getty
Sergio Garcia of Spain in action during the pro-am event prior to the Omega Dubai Desert Classic at Emirates Golf Club in Dubai. Getty

Sergio Garcia a picture of calm as he prepares for the Omega Dubai Desert Classic


John McAuley
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As having somewhat of a reputation for being among the feistier golfers on the European Tour, Sergio Garcia seemed a rather obvious candidate for the circuit’s latest social-media hit.

“Angry Golfers” became another viral success upon its release last week, a comedy sketch that tackled how to keep emotions in check while competing at the elite end of one of the most mentally demanding sports around.

Tommy Fleetwood played the role of host in the group therapy session, and starred alongside Henrik Stenson, Ian Poulter, Eddie Pepperell, Matt Wallace and Tyrrell Hatton. Even Martin Kaymer, hamming up his “Mr Nice Guy” tag, got a cameo appearance.

Garcia, though, was nowhere to be seen. Most probably, because he wasn’t on location. The skit was shot in Abu Dhabi, at the tour’s season-opening event, and Garcia begins his 2021 European Tour campaign this week at the Omega Dubai Desert Classic.

Just a week too late, then.

“I'm actually surprised that I didn't make [the video],” Garcia joked on Wednesday. “I guess I've been quite calm for the last year, year and a half. So that probably helped me miss that spot.”

The topic was broached in relation to the European team’s famous camaraderie and how that serves as a real advantage in the Ryder Cup.

Collin Morikawa, speaking not long before Garcia at Emirates Golf Club, had referenced that kinship, too. The American, the world No 4, is this week making only his second regular-event appearance on the tour, and was suitably impressed at last month's DP World Tour Championship by the closeness of his European counterparts.

“That chemistry is huge,” Garcia said. “It's probably one of our biggest, strongest weapons when it comes down to Ryder Cup. But the most important thing about it is it's a natural chemistry, because we don't really have to work hard for it. We enjoy each other's company.”

Garcia sits proudly as the Ryder Cup's record scorer – he climbed to 25.5 points during the demolition of the United States in France in 2018 – and is patently eager to increase that tally. Europe's defence, to take place at Whistling Straits in September, was postponed last year because of the pandemic.

“Obviously it's something I would love to be a part of, and not so much to add to my total, but to add to Europe. At the end of the day, you all know how much I love the Ryder Cup and I would love to be a part of a few more. That's obviously one of the biggest goals for the year."

A strong performance this week would certainly go some way to achieving that target. Garcia won the Desert Classic in 2017, a victory that provided the platform a few months later for his major breakthrough: he won the Masters to finally embroider an already glittering CV.

Collin Morikawa in action ahead of the Omega Dubai Desert Classic. Getty
Collin Morikawa in action ahead of the Omega Dubai Desert Classic. Getty

However, Garcia sat out November's rearranged event having contracted Covid-19. Thankfully, the symptoms weren’t too bad, but it meant his run of 84 consecutive majors – the game’s longest active streak – came to an end.

“Yeah, it was a little frustrating, I'm not going to lie,” Garcia said. “Obviously I had a good run going on majors in a row and to miss the Masters the way we missed it, obviously was a little bit disappointing.

“But once I tested positive, I had to get my head around it because I knew that that's what was going to happen. And it didn't matter how frustrated I got or whatever, it wasn't going to change.

“It was unfortunate, but it happens. We know that by coming out here and playing tournaments, we put ourselves at risk. Anyone can get it any time.”

On that, Morikawa praised the tour’s safety protocols, which helped ease any anxieties he had about taking the trip over from the States.

“I'm excited to be back,” said last year’s PGA Championship winner. “It's obviously a long trip over here from the West Coast, 12-hour time difference. But for me it's exciting, come out here and compete with some guys that I know and some guys that I've obviously seen a lot.

“This week is going to be a great test. The course is in great shape for the most part - greens are a little iffy – but you have to hit some really good tee shots and you have to keep it in the fairway.

“Done some pretty good prep. I look forward to having a solid week here.”

It helps that he’s now familiarised himself with the stunning surroundings at Emirates Golf Club – and that memorable Dubai Marina backdrop.

“The 8th hole is a beautiful tee shot,” Morikawa said. “I need to stop getting too lost in the background and actually hit a good tee shot. I haven't hit one yet. Hopefully that starts tomorrow."

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Gallery: Hatton wins in Abu Dhabi

  • Tyrrell Hatton of England with the trophy following victory at the 2021 Abu Dhabi HSBC Championship at Abu Dhabi Golf Club. Getty
    Tyrrell Hatton of England with the trophy following victory at the 2021 Abu Dhabi HSBC Championship at Abu Dhabi Golf Club. Getty
  • Tyrrell Hatton celebrates with girlfriend Emily Braisher following victory at the Abu Dhabi HSBC Championship. Getty
    Tyrrell Hatton celebrates with girlfriend Emily Braisher following victory at the Abu Dhabi HSBC Championship. Getty
  • Tyrrell Hatton fist bumps caddie Mick Donaghy following his four-shot victory at the Abu Dhabi Golf Club. Getty
    Tyrrell Hatton fist bumps caddie Mick Donaghy following his four-shot victory at the Abu Dhabi Golf Club. Getty
  • Tyrrell Hatton on the 17th hole during Day 4 of the Abu Dhabi HSBC Championship. Getty
    Tyrrell Hatton on the 17th hole during Day 4 of the Abu Dhabi HSBC Championship. Getty
  • General view on the 18th green as Tyrrell Hatton celebrates his victory. Getty
    General view on the 18th green as Tyrrell Hatton celebrates his victory. Getty
  • Rory McIlroy of Northern Ireland tees off on the 17th hole. Getty
    Rory McIlroy of Northern Ireland tees off on the 17th hole. Getty
  • Tyrrell Hatton is congratulated by Rory McIlroy. Getty
    Tyrrell Hatton is congratulated by Rory McIlroy. Getty
  • Jason Scrivener of Australia at the Abu Dhabi Golf Club. Getty
    Jason Scrivener of Australia at the Abu Dhabi Golf Club. Getty
  • Tommy Fleetwood of England and Marc Warren of Scotland. Getty
    Tommy Fleetwood of England and Marc Warren of Scotland. Getty
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