The Masters begins on Thursday, only 144 days since the delayed 2020 event in November.
We look at some of the main talking points heading into the season’s first major, at Augusta National.
Can world No 1 Dustin Johnson hold onto the Green Jacket?
The defending champion’s quest to go back-to-back in the shortest Masters turnaround doesn’t necessarily bode well. History doesn’t particularly favour him. Only three golfers have retained the Green Jacket – Jack Nicklaus, Nick Faldo and Tiger Woods – proving just how difficult a feat it is to hold on to that coveted garment. Maybe it’s the pressure of hosting Tuesday’s Champions Dinner. What’s more, of the past 19 defending champions, only four have recorded a top-10 finish the following year.
Johnson's win in November came on a much softer Augusta National, which suited the big-hitting world No 1 perfectly - his 20-under par represented the tournament record - while he was in red-hot form at the time. However, after reigning supreme in Saudi Arabia in January and finishing tied-8th in Los Angeles, Johnson has struggled in his past three outings: Sunday's tied-28th in Texas is his best result. He's a two-time major winner seemingly set on adding to that haul. Only perhaps not this week.
Will resurgent Jordan Spieth go back-to-back on his trusty track?
Victory on Sunday at the Texas Open ended a remarkable drought for Spieth that stretched all the way back to his Open triumph in 2017. The winless streak, which began immediately following his third major title - by age 23 - clocked in at a remarkable 1,357 days. After a missed cut at the Farmers Insurance Open in late January, the former world No 1 was ranked a wayward 92nd. However, since then he has been superb: Spieth has racked up a win and four top-five finishes in his past seven starts.
And Masters pedigree? Well, he was tied-2nd in 2014, won it the next year, then came home tied-2nd in 2016. There was tied-11th the following year, and third in 2018, before his form blew up. One, sizeable, caveat, though: only two golfers have succeeded at Augusta National after winning the week before, the most recent being Phil Mickelson, in 2006. Still, it's worth remembering, Spieth prevailed the week before the 2017 Open.
Has Rory McIlroy’s Grand Slam quest come too early amid reset?
Another trip down Magnolia Lane, another chance for McIlroy to join Gene Sarazen, Ben Hogan, Gary Player, Nicklaus and Woods in completing the career grand slam. However, the four-time major champion comes into Augusta out of form and apparently out of synch. He hasn’t won since the HSBC-Champions 17 months ago, while he has three top-10s and two missed cuts in eight starts since his tied-5th at the Masters in November. He ranks now at world No 12.
Caused in part by a Bryson DeChambeau-induced pursuit of speed and even more distance, it prompted McIlroy to begin working last month with renowned instructor Pete Cowan. Is that partnership too nascent to reap rewards this week? McIlroy has three top-fives and three more top-10s in his past seven Masters – although he disappointed in the final group in 2016 and 2018. Also, a decade has passed since he surrendered a final-round, four-shot lead, eventually shooting 80. Almost seven years without a major is too long for someone of McIlroy’s unquestionable talent.
Will trailblazing Bryson DeChambeau walk the walk this time around?
Undoubtedly, DeChambeau was the story going into the last Masters in November. He had only recently muscled his way to an awe-inducing six-shot victory at the US Open, giving golf’s great game-changer a first major and ample vindication for his unique approach. He then rocked up at Augusta, made a mockery of yardages during practice and quickly declared the course a par 67 (it’s 72). Come game-time, though, DeChambeau faltered, finishing in a tied for 34th (his best round was 69, on Saturday).
However, he remains a fascinating character, and a pretty fantastic golfer, too: DeChambeau won the last month’s Arnold Palmer Invitational, then came home third at the Players Championship after going out in the final pairing. Make no mistake, he can still overpower Augusta, while his accomplished short game often gets overlooked. In form and in possession of more tools than most, it wouldn’t surprise to see the American “scientist” squeeze his hulking frame into the Green Jacket. Whatever happens, it'll be worth the watch.
How will returning Brooks Koepka fare after recent surgery?
Last month, Koepka posted a picture on his social media on crutches with his right knee wrapped in bandages. Understandably, the four-time major champion's Masters participation appeared in serious jeopardy. Then he showed up on course on Sunday. Few players possess Koepka's self-assuredness so, not only has the former world No 1 reportedly recovered sufficiently to compete, but he's eyeing another major crown. "If I knew I was going to finish second, I wouldn't have shown up," said the American, with typical hubris.
Injury aside, Koepka has performed well at Augusta of late: he was runner-up in 2019 and then tied-7th last November. And his two most recent tour starts? A win at the Waste Management Phoenix Open in February - his first in 19 months as injuries took their toll - and second at the WGC-Workday Championship. But then he slipped and fell, dislocating his kneecap and damaging ligaments. Given his mighty mental fortitude, maybe traipsing Augusta National's rolling hills will prove Koepka’s greatest challenge this week.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
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
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Ruwais timeline
1971 Abu Dhabi National Oil Company established
1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants
1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed
1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.
1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex
2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea
2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd
2014 Ruwais 261-outlet shopping mall opens
2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies
2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export
2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.
2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery
2018 NMC Healthcare selected to manage operations of Ruwais Hospital
2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13
Source: The National
The Programme
Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
EPL's youngest
- Ethan Nwaneri (Arsenal)
15 years, 181 days old
- Max Dowman (Arsenal)
15 years, 235 days old
- Jeremy Monga (Leicester)
15 years, 271 days old
- Harvey Elliott (Fulham)
16 years, 30 days old
- Matthew Briggs (Fulham)
16 years, 68 days old
'My Son'
Director: Christian Carion
Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis
Rating: 2/5
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Ireland (15-1):
Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy
Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour
Coach: Joe Schmidt (NZL)
Teachers' pay - what you need to know
Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:
- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools
- average salary across curriculums and skill levels is about Dh10,000, recruiters say
- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance
- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs
- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills
- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month
- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5