Qatar's Mutaz Barshim turned on the style to win his third straight world high jump gold medal on Monday after clearing a world-leading 2.37 metres with ease.
Barshim, who famously shared Olympic gold with Italy's Gianmarco Tamberi last year, jumped beautifully all night at Hayward Field in Eugene, Oregon to go well beyond his own season's best of 2.30m.
The title was just about secure after he cleared 2.35m but he then eased over 2.37m looking almost in slow motion. With the gold medal then in the bag he had one attempt at a championship record 2.42m but failed.
"The target for me for today was gold medal, if even the world record is the only thing I still miss," said Barshim, whose best of 2.43m is second only to Javier Sotomayor's 2.45m set in 1993.
"Three worlds golds in a row is something that has never have been done before. I feel like I have a name in our sport, but I have been never felt like the greatest one in the field," added the modest Qatari, who also has two Olympic silvers and a world silver to his name.
World indoor champion Woo Sang-hyeok of South Korea needed three attempts to get over 2.33m but then also cleared 2.35m at the second attempt to take silver. Ukraine's Andriy Protsenko collected bronze on the back of his 2.33m clearance.
Tamberi had a nervous path into the final, twice failing at 2.25m and then twice again at 2.28m in Friday's heats. In the final he failed twice at 2.30m but then cleared 2.33m at the second attempt before bowing out at 2.35m to finish fourth.
Lyles cruises in 200m heat
Reigning world champion Noah Lyles showed he is no mood to give up his 200 metres crown after setting a red-hot pace to win his heat on Monday.
Lyles rounded the curve with ease before wagging his finger at the rest of the field down the straight to finish in 19.98 seconds and advance to Tuesday's semi-finals.
Celebrating his 25th birthday, Olympic bronze medallist Lyles said he had jitters during the three-day wait to compete in front of the home crowd in Eugene.
His rivalry with fellow American Erriyon Knighton is expected to produce fireworks. Lyles denied the 18-year-old a place on the podium at the Tokyo Olympics and ran past him down the stretch to clinch the national championship last month, prompting Knighton to storm off during a post-race interview.
Knighton got off to an explosive start on Monday before easing up near the halfway mark and cruising to victory in his heat in 20.01.
"I cannot ask for more, I am at the spot where I want to be," said Knighton. "One of my best years, if not my best and I am just happy."
Alexander Ogando, who helped the Dominican Republic pick up gold in the 4x400m mixed relay on Friday, equalled Knighton's time in his heat, cruising past the US Olympic silver medallist Kenny Bednarek down the straight.
Two days after leading an American sweep of the 100m, Fred Kerley jogged through to the finish to win his heat but said he was "still in recovery mode".
Canadian Andre De Grasse, the Olympic champion who took silver at the worlds three years ago, withdrew from the 200m after failing to qualify for the 100m final on Saturday.
In the women's event, defending champion Dina Asher-Smith qualified for the 200m semi-final after running 22.56 seconds to come second in her heat just a day after finishing fourth in the 100m final despite equalling her British record of 10.83 seconds.
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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
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Crazy Rich Asians
Director: Jon M Chu
Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan
Four stars
Schedule for show courts
Centre Court - from 4pm UAE time
Johanna Konta (6) v Donna Vekic
Andy Murray (1) v Dustin Brown
Rafael Nadal (4) v Donald Young
Court 1 - from 4pm UAE time
Kei Nishikori (9) v Sergiy Stakhovsky
Qiang Wang v Venus Williams (10)
Beatriz Haddad Maia v Simona Halep (2)
Court 2 - from 2.30pm
Heather Watson v Anastasija Sevastova (18)
Jo-Wilfried Tsonga (12) v Simone Bolelli
Florian Mayer v Marin Cilic (7)
Ireland (15-1):
Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy
Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour
Coach: Joe Schmidt (NZL)
McIlroy's struggles in 2016/17
European Tour: 6 events, 16 rounds, 5 cuts, 0 wins, 3 top-10s, 4 top-25s, 72,5567 points, ranked 16th
PGA Tour: 8 events, 26 rounds, 6 cuts, 0 wins, 4 top-10s, 5 top-25s, 526 points, ranked 71st
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
The specs: 2018 Nissan Altima
Price, base / as tested: Dh78,000 / Dh97,650
Engine: 2.5-litre in-line four-cylinder
Power: 182hp @ 6,000rpm
Torque: 244Nm @ 4,000rpm
Transmission: Continuously variable tranmission
Fuel consumption, combined: 7.6L / 100km