• Defending Masters champion Dustin Johnson, right, and Rory McIlroy walk the fourth fairway during their practice round for the Masters at Augusta National Golf Club. AP
    Defending Masters champion Dustin Johnson, right, and Rory McIlroy walk the fourth fairway during their practice round for the Masters at Augusta National Golf Club. AP
  • Dustin Johnson hits his tee shot on the first hole during a practice round ahead of the Masters as hundreds of fans watch on. Reuters
    Dustin Johnson hits his tee shot on the first hole during a practice round ahead of the Masters as hundreds of fans watch on. Reuters
  • The gallery of patrons follows defending champion Dustin Johnson and Rory McIlroy down the third fairway during their practice round for the Masters. AP
    The gallery of patrons follows defending champion Dustin Johnson and Rory McIlroy down the third fairway during their practice round for the Masters. AP
  • Dustin Johnson and Rory McIlroy walk on the sixth hole during a practice round prior to the Masters at Augusta National. AFP
    Dustin Johnson and Rory McIlroy walk on the sixth hole during a practice round prior to the Masters at Augusta National. AFP
  • Dustin Johnson and Rory McIlroy walk on the seventh hole during a practice round prior to the Masters. AFP
    Dustin Johnson and Rory McIlroy walk on the seventh hole during a practice round prior to the Masters. AFP
  • Cam Smith (L) and Adam Scott (R) look for an errant ball in a tributary of Rae's Creek at the thirteenth green during a practice round for the 2021 Masters. EPA
    Cam Smith (L) and Adam Scott (R) look for an errant ball in a tributary of Rae's Creek at the thirteenth green during a practice round for the 2021 Masters. EPA
  • Paul Casey hits out of the sand on the seventh hole during a practice round at the 2021 Masters. EPA
    Paul Casey hits out of the sand on the seventh hole during a practice round at the 2021 Masters. EPA
  • Tommy Fleetwood on the 12th hole during a practice round for the 2021 Masters. EPA
    Tommy Fleetwood on the 12th hole during a practice round for the 2021 Masters. EPA
  • Brooks Koepka on the 13th green during a practice round for the 2021 Masters. EPA
    Brooks Koepka on the 13th green during a practice round for the 2021 Masters. EPA
  • Lee Westwood on the 12th hole during a practice round for the 2021 Masters . EPA
    Lee Westwood on the 12th hole during a practice round for the 2021 Masters . EPA
  • Sergio Garcia and Carlos Ortiz on the 12th green during a practice round for the 2021 Masters. EPA
    Sergio Garcia and Carlos Ortiz on the 12th green during a practice round for the 2021 Masters. EPA
  • Vijay Singh at the 13th green during a practice round for the 2021 Masters. EPA
    Vijay Singh at the 13th green during a practice round for the 2021 Masters. EPA
  • Hideki Matsuyama tees off on the fourth hole during a practice round at the 2021 Masters. EPA
    Hideki Matsuyama tees off on the fourth hole during a practice round at the 2021 Masters. EPA
  • Matt Wallace plays a shot on the 13th hole during a practice round prior to the Masters. AFP
    Matt Wallace plays a shot on the 13th hole during a practice round prior to the Masters. AFP
  • Rory McIlroy and his caddie Harry Diamond walk across the Nelson Bridge on the 13th hole during a practice round prior to the Masters. AFP
    Rory McIlroy and his caddie Harry Diamond walk across the Nelson Bridge on the 13th hole during a practice round prior to the Masters. AFP
  • Scottie Scheffler talks with his caddie on the 13th hole during a practice round prior to the Masters. AFP
    Scottie Scheffler talks with his caddie on the 13th hole during a practice round prior to the Masters. AFP

The Masters 2021: Five talking points ahead of Augusta National


John McAuley
  • English
  • Arabic

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.

  • Dustin Johnson celebrates on the 18th green after winning The Masters. Reuters
    Dustin Johnson celebrates on the 18th green after winning The Masters. Reuters
  • Dustin Johnson of the US is embraced by his fiancee Paulina Gretzky after winning the 2020 Masters at the Augusta National Golf Club in Augusta, Georgia. EPA
    Dustin Johnson of the US is embraced by his fiancee Paulina Gretzky after winning the 2020 Masters at the Augusta National Golf Club in Augusta, Georgia. EPA
  • Dustin Johnson of the US is presented his green jacket by defending champion Tiger Woods. EPA
    Dustin Johnson of the US is presented his green jacket by defending champion Tiger Woods. EPA
  • Dustin Johnson of the United States waves during the Green Jacket Ceremony after winning the Masters. AFP
    Dustin Johnson of the United States waves during the Green Jacket Ceremony after winning the Masters. AFP
  • Paulina Gretzky, fiancée of Dustin Johnson, reacts on the 18th green. AFP
    Paulina Gretzky, fiancée of Dustin Johnson, reacts on the 18th green. AFP
  • Dustin Johnson of the US reacts after sinking his putt to win on the eighteenth hole. EPA
    Dustin Johnson of the US reacts after sinking his putt to win on the eighteenth hole. EPA
  • Dustin Johnson celebrates. AFP
    Dustin Johnson celebrates. AFP
  • Dustin Johnson celebrates with partner Paulina Gretzky on the 18th green after winning The Masters. Reuters
    Dustin Johnson celebrates with partner Paulina Gretzky on the 18th green after winning The Masters. Reuters
  • The Masters Trophy in the image of the clubhouse. EPA
    The Masters Trophy in the image of the clubhouse. EPA
  • Dustin Johnson of the US with South Korea's Sungjae Im on the 18th green after winning The Masters. Reuters
    Dustin Johnson of the US with South Korea's Sungjae Im on the 18th green after winning The Masters. Reuters
  • Dustin Johnson celebrates with his green jacket. Reuters
    Dustin Johnson celebrates with his green jacket. Reuters
  • Dustin Johnson of the US hits his tee shot on the 18th hole. Reuters
    Dustin Johnson of the US hits his tee shot on the 18th hole. Reuters
  • Dustin Johnson celebrates with his partner Paulina Gretzky on the 18th green. Reuters
    Dustin Johnson celebrates with his partner Paulina Gretzky on the 18th green. Reuters

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.

Jordan Spieth. EPA
Jordan Spieth. EPA

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.

Rory McIlroy. AFP
Rory McIlroy. AFP

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).

Bryson DeChambeau. Reuters
Bryson DeChambeau. Reuters

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.

Brooks Koepka. AFP
Brooks Koepka. AFP

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.

The%20specs%3A%20Panamera%20Turbo%20E-Hybrid
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E4.0-litre%20twin-turbo%20V8%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E680hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E930Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3EEight-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh749%2C000%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%3C%2Fp%3E%0A
The%20specs%3A%202024%20Panamera
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.9-litre%20twin-turbo%20V6%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E353hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E500Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3EEight-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh408%2C200%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Director: Venkat Prabhu
Rating: 2/5
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

Blue%20Beetle
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Angel%20Manuel%20Soto%3Cbr%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EXolo%20Mariduena%2C%20Adriana%20Barraza%2C%20Damian%20Alcazar%2C%20Raoul%20Max%20Trujillo%2C%20Susan%20Sarandon%2C%20George%20Lopez%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%C2%A0%3C%2Fp%3E%0A
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

Mission%3A%20Impossible%20-%20Dead%20Reckoning%20Part%20One
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Christopher%20McQuarrie%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Tom%20Cruise%2C%20Hayley%20Atwell%2C%20Pom%20Klementieff%2C%20Simon%20Pegg%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
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