Tiger Woods predicted golf’s return to the Olympics will be a hit even without Rory McIlroy and other top stars, and lamented the messy penalty issue at the US Open.
Speaking on the eve of his charity foundation’s US PGA event at Congressional Country Club, the 14-time major champion, whose recovery from back surgery has kept him off the tour for nearly 11 months, weighed in on the sport’s latest issues.
Just hours earlier, world No 4 Rory McIlroy said he would not compete at the Rio Olympics, when golf returns after a 112-year absence, because of health concerns over the Zika virus, which has been linked to birth defects and severe illness.
McIlroy joined an absentee list for Brazil that includes world No 8 Adam Scott of Australia, South Africans Louis Oosthuizen and Charl Schwartzel, Fiji’s Vijay Singh and Australian Marc Leishman.
In addition, top-ranked Jason Day, No 2 Jordan Spieth and sixth-ranked Rickie Fowler have said they are still looking at what conditions will be like in Rio.
“It will be a spectacular event just because it’s the Olympics,” Woods said. “It would be better if we had a more top-heavy field.”
More golf:
• Poll: Is Rory McIlroy right to miss the Rio Olympics due to the Zika virus?
• Rio Olympics: Jet-setting Bubba Watson wants to play at Rio Olympic Games
• Latest rankings: US Open triumph sees Dustin Johnson claim Rory McIlroy's place in top three
Woods said he would have preferred a top-50 line-up rather than up to four players for a nation from the top 15 and no more than two players for any country beyond that.
“I know they have to try to have each country participate, but I just wish they would have had more quality of a field similar to what we face in major championships or the World Golf Championships or the Players,” Woods said.
“I think the Olympics deserve that.”
But Woods said he understood the idea of growing the sport and lesser-ranked players in the field, giving non-dominant golf nations a chance to cheer heroes as well.
“To have players that aren’t ranked very high still being able to compete in the Olympics, I think it’s great for Brazil,” he said.
Olympic teams will be set based on world rankings two weeks from Monday, with only 20 of the world’s current top 50 set to compete. The lowest ranked player in the field of 60 would be Italy’s Nino Bertasio at 332, with 26 players from outside the top 100.
US Open ‘frustrating’
Woods watched on television as Dustin Johnson won the US Open last Sunday despite being told on the 12th tee he might be assessed a penalty for a ball movement issue on the fifth green.
“It was frustrating to watch how it was handled,” Woods said. “That being our national championship and the history behind it, it deserved a better handling of the situation.
“If you have a rules official there, I thought it was binding, his decision. I just didn’t understand how they can say that we’re going to take you in, we may or may not assess you a penalty, you still have six holes to go. I just don’t see how that was appropriate.”
Woods was as upset for the contenders having to guess at whether they needed to take risks or play safely on certain holes as US Golf Association (USGA) officials botched their chance to get the call correct and timely, something for which they later apologised.
“No one understood where they were in the tournament so that determines what you are going to do. Am I going to challenge the flag? Am I going to play conservative? So much depends on scenarios and where you stand to dictate how you play,” Woods said.
“I just saw guys were making a lot of mistakes coming in. I think it was because it became such an unnerving situation. It just wasn’t fair to anyone.
“It was awful. DJ didn’t know how he stood. The rest of the guys didn’t know what was going on. No one had a clue. Am I one ahead, am I tied, am I down by one?
“I’m a little bit feistier than Dustin, so I think I probably would have said a few more things during the round.”
Follow us on Twitter @NatSportUAE
Like us on Facebook at facebook.com/TheNationalSport
SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
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
