Rory McIlroy Inc — The perception that Rory McIlroy is a tax exile in Dubai is wrong, a spokesperson for his management company has claimed.

The Sunday Times reported that recently filed documents with the Companies Registrations Office showed that McIlroy's primary address is a building on the Palm Jumeirah in Dubai.

A spokesperson told the Irish Independent's Karl MacGinty that "Rory's personal tax residency in Dubai makes perfect sense," as prize-money, tour win-bonuses and appearance fees are classed as income "and are taxed under regulations in the country in which they are won and, of course, where the individual resides."

However, the fact that McIlroy's management company Rory McIlroy Inc is based in Ireland, meaning he will pay 12.5pc company tax on royalty payments from his multiple endorsement deals, is a "good news story for Ireland, without any catches, " according to a member of his "backroom team."

McIlroy's spokesperson said that the world No 1 "doesn't fulfil any of the Irish, UK or US tax residency requirements."

Understanding tax is a challenge at the best of times, especially in the US. Deciding whether you a Resident and Nonresident Alien means looking at the "substantial presence test". You can be "treated as a nonresident alien if you are present in the United States for fewer than 183 days during the current calendar year." 

Munster Strokeplay — Royal Dublin's Barry Anderson will be back to defend his title against the likes of former Irish Close and South of Ireland Champion Pat Murray, three-time winner Niall Gorey and Cork’s Gary O’Flaherty from May 2-3 

Over the past few years, the Munster Stroke Play Championship has replaced the Cork Scratch Cup, the oldest tournament of its kind in Ireland, having been founded in 1923 and which became the centrepiece of the early stage of the amateur season in the south of the country.

The 72 hole strokeplay championship will see a field of 75 play four rounds over today days with the leading 39 competitors plus ties after 36 holes qualifying for the last two rounds. 

The closing date for entries has been extended to Wednesday, 15 April. 

Players can enter on line at https://www.golfnet.ie/events/event-details?Id=113&areaId=248

College golf — Greystones' Paul Dunne was celebrating the University of Birmingham, Alabama's first win of the season on Sunday.

UAB won The Goodwin Old Waverly Collegiate Championship in Palo Alto in California with a school record 817 (-23), shooting 276 (-4) in the final round to edge SMU by one stroke in a scorecard playoff.

"It was really tight between us and SMU all day," head coach Alan Murray, a Greystones native, told the UAB Blazers website. "We were fortunate to win. It was nice to come out on the good side of a tight situation. There have been a couple of times this year that we were a shot away from a really good finish." 

Junior Will Cannon tied for first individually to earn co-medalist honors with a 13-under 197 while Dunne crucially birdied his last hole of the day for a three under 67 and 33rd place on one over.

"Hopefully we can continue this good form going forward," Murray remarked. "We will head to Mississippi State's tournament next week."