Tiger Woods was in bullish mood after regaining the world number one ranking for the first time since his career was derailed by injury and sex scandal.
Woods' victory at the Arnold Palmer Invitational saw the 37-year-old replace Rory McIlroy atop the rankings in the latest milestone of his comeback from a spectacular fall from personal and professional grace.
The new top-ranked player was rarely stretched en route to his eighth title at Bay Hill - equalling Sam Snead's record of wins at a single PGA Tour event - and his third of the season from five starts.
"I play well here," said Woods afterwards. "That is about as simple as it gets. It is a by-product of hard work and patience."
He finished with 70 in the final round which was held over after a freak storm hit Orlando on Sunday, with his charge boosted by birdies at all par-five holes as he finished on 13 under par overall and two shots clear of Justin Rose.
There will be added expectation on Woods to add to his haul of 14 Majors when the Masters gets under way in a little over two weeks' time, and the 37-year-old talked up his chances afterwards.
"I've turned some of the weaknesses that I had last year into strengths," he said.
"I'm really excited about the rest of this year. The very beginning of the year I was excited because of how the end of last year turned. My short game came around, I thought my swing was getting better, my short irons got better, lo and behold, I won a few tournaments this year."
When asked if he would have to win at one of the four big tournaments to appease the doubters, Woods was more typically forthright.
"It's up to them. It's their opinion, I'm very pleased with the way I'm playing," he said.
Woods, who pocketed $1.08 million (Dh3.96m) for Monday's win, had previously spent a record 623 weeks on top of the world - but has not led the rankings for nearly three years, after injuries and an infamous scandal saw him stumble.
The American admitted his battle to re-establish himself amongst the world's elite had been a tough journey.
"It was a by-product of hard work, patience and getting back to playing golf tournaments," he added.
"I've won some golf tournaments in the last couple of years and consequently I've moved up."
It was also a day to remember for Rose, who will move up to number three in the world for the first time following his second place finish at Bay Hill.
The South African-born 32-year-old was the halfway leader although a third-round 72 stunted his challenge and he was never in a position to push Woods today after two bogies in his first three holes.
He then picked up four birdies to finish with 70 and 11 under par overall to end his week on a high note.It was Woods' playing partner Rickie Fowler who came closest to setting up a thrilling climax as some sensational putting helped him move to within two strokes with three holes remaining.
His challenge evaporated after a disastrous triple-bogey eight at the 16th and an ultimately disappointing round of 73 was only good enough for a tie for third alongside American compatriots Keegan Bradley and Mark Wilson and Spaniard Gonzalo Fdez-Castano.
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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
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Stormy seas
Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.
We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice.
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
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Madrid Open schedule
Men's semi-finals
Novak Djokovic (1) v Dominic Thiem (5) from 6pm
Stefanos Tsitsipas (8) v Rafael Nadal (2) from 11pm
Women's final
Simona Halep (3) v Kiki Bertens (7) from 8.30pm
MATCH INFO
What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany
Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)
Results:
5pm: Conditions (PA) Dh80,000 1,400m | Winner: AF Tahoonah, Richard Mullen (jockey), Ernst Oertel (trainer)
5.30pm: Handicap (TB) Dh90,000 1,400m | Winner: Ajwad, Gerald Avranche, Rashed Bouresly
6pm: Maiden (PA) Dh80,000 1,600m | Winner: RB Lam Tara, Fabrice Veron, Eric Lemartinel
6.30pm: Handicap (PA) Dh80,000 1,600m | Winner: Duc De Faust, Szczepan Mazur, Younis Al Kalbani
7pm: Wathba Stallions Cup (PA) Dh70,000 2,200m | Winner: Shareef KB, Fabrice Veron, Ernst Oertel
7.30pm: Handicap (PA) Dh90,000 1,500m | Winner: Bainoona, Pat Cosgrave, Eric Lemartinel
