Woods: Winning another major is my main focus

LANCASHIRE, UK // Tiger Woods continued his climb up the world rankings after finishing joint third in British Open - but insists his focus is on adding to his tally of 14 majors.

The American briefly threatened to make a challenge on the final day before unravelling with a triple-bogey seven at the sixth.

Woods has not won a major since 2008 but insists it is not a worry.

"It's part of golf. We all go through these phases - some people it lasts entire careers, others are a little bit shorter," he said.

"Even the greatest players to ever play have all gone through little stretches like this.

"When your playing careers last 40 and 50 years you're going to have stretches like this.

"I was right there, the game plan was to shoot under par going out so I was in position to do what I wanted to do and then turn home and shoot maybe one or two under on the back nine.

"I would have posted an eight or nine under par and I thought that was going to be the number to win the golf tournament.

"Unfortunately I just didn't do it."

Woods had some sympathy for Scott after his late collapse as his bid for a first major ended in failure.

"It's happened to all of us at one point or another," he added.

"We've all been in positions to win golf tournaments and sometimes people go ahead and win them and take them away from you, other times we make mistakes.

"That's just the way it goes."

sports@thenational.ae

@SprtNationalUAE

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UJDA CHAMAN

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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

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