Given the circumstances of a most peculiar year, the slogan of the final major tournament of the season - "Glory's Last Shot" - might not apply to Tiger Woods.
In some respects, the US PGA Championship is more like a fresh start. This is the seventh time in his 15 years on tour that Woods has come to the last major of the year without having made any progress toward the record that matters the most to him - the 18 professional majors won by Jack Nicklaus.
In three of those seasons, he was changing his swing. Last year, he was going through a divorce.
This year, he simply has not played.
Since closing with a 67 at the Masters, briefly sharing the lead on that Sunday until his game stalled and he tied for fourth, Woods went four months without playing a full round because of recurring pain in his left knee and Achilles tendon.
He missed only four tournaments he ordinarily would have played, but two of them were the US Open and the British Open.
Woods returned to golf only one week before the PGA Championship. His scores at the Bridgestone Invitational were not terribly impressive, but what mattered as much to him was that his left leg felt as strong as ever.
"We get four chances to peak per year and, unfortunately, I was only able to try and peak for one," Woods said.
"Obviously, my timetable isn't very long to try and peak for the last one here [at the Atlanta Athletic Club in Georgia]."
Yes, it is his last shot of the year to try to win a major.
Could this also be his last shot at restoring belief that he still can reach or even break the Nicklaus benchmark? That he could get back to No 1 in the world? That his "victory vermilion" shirt on Sunday could still mean something?
Some of these could get answered when the 93rd PGA Championship gets under way Thursday.
Woods is only 35. Nicklaus, when he was this age, went on to win five more majors, and the Golden Bear might have won more if he had not already broken the record once held by Bobby Jones.
But the trauma in Woods's life - physical and emotional - makes him an old 35.
It is more than the four surgeries on his left knee, dating back to his freshman year at Stanford.
Woods used to walk into the locker room or on to the practice range fully aware that the other players were looking at him as golf's best player, and the guy they would have to beat.
Now they look at him the way everyone else does, wondering what is going on inside his head, and curious as to what kind of scores he might post.
The swagger is gone because Woods has not won a tournament in 20 months. The aura is gone because golf looks deeper than ever.
Three of the last five major champions are in the top 10 in the world and still in their 20s - Rory McIlroy, the US Open champion; Charl Schwartzel, the Masters champion; and Martin Kaymer, the defending PGA champion. Like so many other young players, they have no reason to be afraid of Woods because they have not competed against him at his best.
And there are no guarantees they ever will.
"It would be a little intimidating if you knew, for sure, that he was going to come back, and play the way he did in 2000 or 2001," McIlroy said. "But who knows, for sure, what way the game is going to go?"
It is a question that has been asked - and not answered - since Woods first returned at the Masters last year after his image was shredded over extramarital affairs.
His "comeback" lasted one tournament - a tie for fourth in the 2010 Masters - until he missed the cut in his next tournament with his highest 36-hole score ever, then withdrew a week later from another tournament with a neck injury.
He picked up a new swing coach in Sean Foley late last summer and showed signs of immediate improvement, only to start this year with ordinary results. He came back at The Players Championship on May 12 from what was described as "minor injuries", only to quit after nine holes. Woods pledged not to return until he was 100 per cent healthy, even to the point of missing two majors.
For his part, Woods does not see the PGA Championship any differently from other years.
"It's a major championship," he said. "We get four a year and try to peak four times a year. It's as simple as that."
Even after 13 majors have come and gone without his name on the trophy? Even after not being certain for most of the summer that he could play the PGA Championship this year?
Woods shook his head.
"Feels the same," he said, then raising his eyebrow with a slight grin and added: "Looking forward to it."
So many others feel the same way.
SPECS
Mini John Cooper Works Clubman and Mini John Cooper Works Countryman
Engine: two-litre 4-cylinder turbo
Transmission: nine-speed automatic
Power: 306hp
Torque: 450Nm
Price: JCW Clubman, Dh220,500; JCW Countryman, Dh225,500
Golden Shoe top five (as of March 1):
Harry Kane, Tottenham, Premier League, 24 goals, 48 points
Edinson Cavani, PSG, Ligue 1, 24 goals, 48 points
Ciro Immobile, Lazio, Serie A, 23 goals, 46 points
Mohamed Salah, Liverpool, Premier League, 23 goals, 46 points
Lionel Messi, Barcelona, La Liga, 22 goals, 44 points
DRIVERS' CHAMPIONSHIP STANDINGS
1. Sebastian Vettel (Ferrari) 171 points
2. Lewis Hamilton (Mercedes-GP) 151
3. Valtteri Bottas (Mercedes-GP) 136
4. Daniel Ricciardo (Red Bull Racing) 107
5. Kimi Raikkonen (Ferrari) 83
6. Sergio Perez (Force India) 50
7. Max Verstappen (Red Bull Racing) 45
8. Esteban Ocon (Force India) 39
9. Carlos Sainz (Torro Rosso) 29
10. Felipe Massa (Williams) 22
Messi at the Copa America
2007 – lost 3-0 to Brazil in the final
2011 – lost to Uruguay on penalties in the quarter-finals
2015 – lost to Chile on penalties in the final
2016 – lost to Chile on penalties in the final
MATCH INFO
Liverpool 2 (Van Dijk 18', 24')
Brighton 1 (Dunk 79')
Red card: Alisson (Liverpool)
If you go
The flights
Emirates (www.emirates.com) and Etihad (www.etihad.com) both fly direct to Bengaluru, with return fares from Dh 1240. From Bengaluru airport, Coorg is a five-hour drive by car.
The hotels
The Tamara (www.thetamara.com) is located inside a working coffee plantation and offers individual villas with sprawling views of the hills (tariff from Dh1,300, including taxes and breakfast).
When to go
Coorg is an all-year destination, with the peak season for travel extending from the cooler months between October and March.
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
Nepotism is the name of the game
Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad.
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