No 1 - Par 4, 458 yards
Despite the dogleg left, from the elevated tee there may seem to be too much fairway to miss, but bunkers within range on the left and right are waiting to swallow up wayward drives.
No 2 - Par 4, 351 yards
With trees to the left and water to the right, the tee shot provides a stern test. Big hitters may try to get close to the green, which is well guarded by sand, to set up an early birdie chance.
No 3 - Par 5, 568 yards
Realistic birdie hopes can be buried in the fairway bunker to the left or lost among the thick clumps of desert grass to the right, which continue to the fringe of the green.
No 4 - Par 3, 188 yards
A downhill tee shot makes it easy to over hit and find the deep bunker behind the green. It is also not difficult to cause a splash in the lake to the right, particularly when the flag is placed close to the water.
No 5 - Par 4, 436 yards
Considered the hardest hole on the course, it always commands respect, even though many professionals cannot resist the urge to go for a big drive.
No 6 - Par 4, 485 yards
It can be tempting to try to cut too much off the dogleg and fall into the sand trap. Set at an angle to the fairway, the long, narrow green is the biggest on the course.
No 7 - Par 3, 186 yards
A beautiful but treacherous short hole. Tee shots just reaching the front of the green can slip back into the water, and over hitting with safety in mind will bury your ball in sand or on a steep, grassed bank.
No 8- Par 4, 459 yards
From the fairway, only the front edge of the well-bunkered green is visible, and the slope and wind further complicate club selection.
No 9 - Par 4, 463 yards
From a tee perched near the highest part of the course, the biggest of the four lakes is a serious threat. The ensuing approach shot is one of the most testing on the course.
No 10 - Par 5, 549 yards
A helping breeze means most of the field will get up in two but tee shots must be placed with care to avoid the desert shrubbery and trees hugging the fairways.
No 11 - Par 3, 169 yards
Under-hit tee shots are common here, especially when the flag is positioned well back on the threetier green. The line of trees to the right will seem much closer when the wind is blowing from the left.
No 12 - Par 4, 467 yards
This tee shot is probably the most demanding of all, with the slim fairway fading from view close to the landing area. Even a perfect drive still leaves a long and challenging approach shot to the elevated green.
No 13 - Par 5, 550 yards
A long and accurate drive is required to create an opportunity to go for the low-lying green in two, at the risk of finding water on the right of the green.
No 14 - Par 4, 434 yards
Picking the right line for the tee shot is all-important and big hitters can take off most of the corner to shorten their approach towards a birdie chance.
No 15 - Par 3, 190 yards
With the tee set at an angle to the green and pointing away to the right, shots drift in that direction with surprising regularity, often transforming a birdie opportunity into a scramble for par.
No 16 - Par 4, 425 yards
A good tee shot will set up the chance to attack the pin, but one slipping right or left will bring trouble among the sand, trees and desert grass.
No 17 - Par 4, 359 yards
Attempting to go straight for the target can lead to an excellent birdie opportunity - or all sorts of trouble. Keeping left opens up the green.
No 18 - Par 5, 564 yards
A birdie here can mean a big finish, but a par is always satisfying. With the fairway turning left 90 degrees, cutting the corner from the tee is a temptation difficult to resist.
* Courtesy Emirates Golf Club
Coverage of the Dubai Desert Classic
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
Asia Cup 2018 Qualifier
Sunday's results:
- UAE beat Malaysia by eight wickets
- Nepal beat Singapore by four wickets
- Oman v Hong Kong, no result
Tuesday fixtures:
- Malaysia v Singapore
- UAE v Oman
- Nepal v Hong Kong
COMPANY%20PROFILE
%3Cp%3ECompany%20name%3A%20CarbonSifr%3Cbr%3EStarted%3A%202022%3Cbr%3EBased%3A%20Dubai%3Cbr%3EFounders%3A%20Onur%20Elgun%2C%20Mustafa%20Bosca%20and%20Muhammed%20Yildirim%3Cbr%3ESector%3A%20Climate%20tech%3Cbr%3EInvestment%20stage%3A%20%241%20million%20raised%20in%20seed%20funding%3Cbr%3E%3C%2Fp%3E%0A
ICC men's cricketer of the year
2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
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%3Cp%3EDungeons%20%26amp%3B%20Dragons%20began%20as%20an%20interactive%20game%20which%20would%20be%20set%20up%20on%20a%20table%20in%201974.%20One%20player%20takes%20on%20the%20role%20of%20dungeon%20master%2C%20who%20directs%20the%20game%2C%20while%20the%20other%20players%20each%20portray%20a%20character%2C%20determining%20its%20species%2C%20occupation%20and%20moral%20and%20ethical%20outlook.%20They%20can%20choose%20the%20character%E2%80%99s%20abilities%2C%20such%20as%20strength%2C%20constitution%2C%20dexterity%2C%20intelligence%2C%20wisdom%20and%20charisma.%20In%20layman%E2%80%99s%20terms%2C%20the%20winner%20is%20the%20one%20who%20amasses%20the%20highest%20score.%3C%2Fp%3E%0A
When is VAR used?
• Goals
• Penalty decisions
• Direct red-card incidents
• Mistaken identity
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
Gothia Cup 2025
4,872 matches
1,942 teams
116 pitches
76 nations
26 UAE teams
15 Lebanese teams
2 Kuwaiti teams
