ARDMORE, PENNSYLVANIA // Tiger Woods began the final round of the US Open still in the tournament but no longer in contention for his 15th major championship.
Woods failed to tame his putter over a frustrating first three days at Merion Golf Course, and he skidded to a six-over par 76 in the third round, matching his worst round in his 17 US Open appearances.
He was tied 31st and 10 shots back of the third-round leader Phil Mickelson.
Despite leading the PGA Tour in putting in recent weeks, Woods needed 36 putts Saturday on the severely undulating greens. He blamed his inability to gauge the speed of those baffling putting surfaces for his three days of uneven play - and he was right.
Woods is tied for third in fairways hit and 22nd in reaching the greens in regulation. But he is averaging 32 putts per round, which left him tied for 53rd in the field of 73 players.
"It's certainly frustrating because I was feeling like I was playing well this week and I just didn't make the putts I needed to make," he said. "The first two days, I had, like, three three-putts and I was four shots off the lead, and I missed a boatload of putts within 10 feet. So I really wasn't that far off. If I clean up the round and don't three-putt, I'm one shot back starting [Saturday].
"Basically, I just didn't have the speed right this week and it certainly showed."
Woods's toughest stretch came at holes 3-6, where he made three bogeys. He blamed the last of those for setting the negative tone that hung over his round like the storm clouds that rolled over Merion throughout Thursday's opening round.
His troubles on the sixth included a tee shot that came to a stop in another player's divot in the fairway, as well as a delicate green-side chip that rolled back and left him facing his next shot from farther back.
"I think the bogey five really turned my round around," Woods said. "I drove it right in the middle of the fairway and I end up in a ball mark from somebody else's ball mark, so it was kind of the way it went."
This US Open marks exactly five years since Woods won his last major, the 2008 US Open at Torrey Pines, which he captured in a play-off against Rocco Mediate, despite hobbling around with ligament damage in his knee.
His pursuit of Jack Nicklaus's career record of 18 majors remains stalled at 14 because of his failure to win the past 17 majors he has entered.
Woods also shot a 76 in the final round at Shinnecock Hills in 2004, as well as two rounds of 76 at Winged Foot in 2006, when he missed the cut.
Woods's worst round ever at an Open was a 77 at Oakland Hills in 1996, when he was a 19-year-old amateur.
What made his performance here perhaps even more surprising is that Woods has already won four times this season, including The Players Championship - sometimes called golf's fifth major - and three of his past five starts.
Most recently, however, he stumbled to an eight-over-par finish and a tie for 65th at the Memorial, a tournament he had won five times.
Woods said several tough pin placements chosen by the US Golf Association's course set-up compounded his problems trying to figure out the speed of the greens.
He said: "Look at what they did at seven and eight. Couple short holes, but seven is one step and a half over the top of the ridge. Eight is on the down slope a little bit, and it's a pretty steep slope. So they got some really tough ones out there."
But he also conceded he rarely put his approach shots into those greens where he should have.
"If you put the ball in the right spots you've got uphill putts and you can be really aggressive," Woods said.
He did not suggest he could make up 10 shots and climb 30 places on the leaderboard in 18 holes yesterday. What little consolation he could muster came when someone asked, "Tough day?"
"Yeah," Woods replied, before recalling his lone birdie, on the first hole. "At least I started well."
Padmaavat
Director: Sanjay Leela Bhansali
Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh
3.5/5
Left Bank: Art, Passion and Rebirth of Paris 1940-1950
Agnes Poirer, Bloomsbury
Saturday's results
West Ham 2-3 Tottenham
Arsenal 2-2 Southampton
Bournemouth 1-2 Wolves
Brighton 0-2 Leicester City
Crystal Palace 1-2 Liverpool
Everton 0-2 Norwich City
Watford 0-3 Burnley
Manchester City v Chelsea, 9.30pm
More coverage from the Future Forum
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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
The Laughing Apple
Yusuf/Cat Stevens
(Verve Decca Crossover)
Women's Prize for Fiction shortlist
The Silence of the Girls by Pat Barker
My Sister, the Serial Killer by Oyinkan Braithwaite
Milkman by Anna Burns
Ordinary People by Diana Evans
An American Marriage by Tayari Jones
Circe by Madeline Miller
TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel
The story of Edge
Sheikh Mohamed bin Zayed, Crown Prince of Abu Dhabi and Deputy Supreme Commander of the Armed Forces, established Edge in 2019.
It brought together 25 state-owned and independent companies specialising in weapons systems, cyber protection and electronic warfare.
Edge has an annual revenue of $5 billion and employs more than 12,000 people.
Some of the companies include Nimr, a maker of armoured vehicles, Caracal, which manufactures guns and ammunitions company, Lahab
PAKISTAN v SRI LANKA
Twenty20 International series
Thu Oct 26, 1st T20I, Abu Dhabi
Fri Oct 27, 2nd T20I, Abu Dhabi
Sun Oct 29, 3rd T20I, Lahore
Tickets are available at www.q-tickets.com
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Specs
Price, base: Dhs850,000
Engine: 3.9-litre twin-turbo V8
Transmission: Seven-speed automatic
Power: 591bhp @ 7,500rpm
Torque: 760Nm @ 3,000rpm
Fuel economy, combined: 11.3L / 100km
Gully Boy
Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi
Rating: 4/5 stars
if you go
The flights
Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning.
The trains
Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.
The hotels
Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.
North Pole stats
Distance covered: 160km
Temperature: -40°C
Weight of equipment: 45kg
Altitude (metres above sea level): 0
Terrain: Ice rock
South Pole stats
Distance covered: 130km
Temperature: -50°C
Weight of equipment: 50kg
Altitude (metres above sea level): 3,300
Terrain: Flat ice
