Home Blog Page 2026

More than P6B in fishport funding released

Buckets of fish are sold at the Navotas fish port in this file photo. — PHILIPPINE STAR/MICHAEL VARCAS

THE Department of Budget and Management (DBM) said it has approved the release of P6.037 billion to finance fishport infrastructure improvements.

In a statement on Monday, the DBM said it signed the special allotment release order to support the Philippine Fisheries Development Authority’s (PFDA) Fisheries Infrastructure Development Program.

Budget Secretary Amenah F. Pangandaman said in a statement that the development program helps enhance operations at Navotas, Iloilo, Zamboanga, Camaligan, Camarines Sur, Lucena, Sual, Pangasinan, Davao, General Santos, and Bulan, Sorsogon Fish Ports.

The DBM said Congress earmarked P1.1 billion for the construction, rehabilitation, and improvement of fishports and other fishery post-harvest facilities.

“Enhancing and maintaining strategic and globally competitive fishports would allow our ships and crews access to essential supplies and services, and for vessel operators to successfully bring in their catches, safeguarding the livelihood of our fishermen,” Ms. Pangandaman said.

The PFDA is an arm of the Department of Agriculture (DA), tasked with building post-harvest infrastructure and other services that streamline the handling and distribution of fish and fishery products.

The fisheries sector accounted for 1.3% of the country’s economic growth in 2023 and around 1.6 million jobs or about 4% of the labor force, according to 2023 data from the World Bank.

Fish and fishery products make up 11.68% of the country’s food intake, according to the DA’s 2022 Philippine Fisheries profile. — Beatriz Marie D. Cruz

PHL keen on Norwegian RE tie-ups — envoy

REUTERS

THE PHILIPPINES has expressed interest in working with Norwegian energy companies in developing renewable energy (RE) sources, the Philippine Embassy in Oslo said on Monday.

At a forum on the Norwegian RE industry earlier this month in Oslo, Philippine Ambassador to Norway Enrico T. Fos pitched Southeast Asia as rich in untapped renewable energy sources that can provide affordable alternatives to fossil fuels.

The Philippines aims to raise RE’s share in the power generation mix to 35% by 2030 and 50% by 2040. Renewables currently account for 22% of the mix.

More than a dozen Norwegian RE companies participated in the networking event.

Mr. Fos cited the Philippines’ recent opening up of RE to full foreign ownership, allowing such companies to explore for and develop solar, wind, biomass, ocean or tidal energy.

Norway’s electricity grid is 98% powered by renewable resources, with 92% consisting of hydropower, according to the International Energy Agency.

President Ferdinand R. Marcos, Jr. has said that his administration aims to attract more investment in RE to fast-track the Philippines’ green transition.

“The forum was an auspicious occasion for dialogue and networking on the renewable energy prospects in the Philippines and in the ASEAN region given Norway’s global leadership in the energy sector,” the Philippine Embassy in Oslo said. — John Victor D. Ordoñez

Land use bill to expedite conflict resolution, address need for resources, PIDS says

PHILSTAR FILE PHOTO

LEGISLATORS should fast-track the passage of a measure that lays down the policy for land use, according to the Philippine Institute for Development Studies (PIDS).

It said the creation of an objective plan to utilize the land will address the scarcity of land resources as well as penalize illegal and damaging uses of land.

“Land use conflicts stem from competing demands of land resources including food production, water security, housing, industry and ecological services,” PIDS President Ancieto C. Orbeta, Jr. said during the government think tank’s “State of Land Use Policy and Governance in the Philippines” forum on Monday.

Proposals for a national land use plan, which seeks to establish parameters for land use to address the unequal distribution of economic resources, have been stuck in Congress for nearly three decades.

“This legislative gap has a wide-reaching impact beyond just land use conflicts. It adversely affects watershed management, leading to environmental degradation that exacerbates soil erosion, flooding, and affects water resources and quality,” Mr. Orbeta said.

The National Economic and Development Authority (NEDA) Board-National Land Use Committee, which is the main policy-making body on land use, does not have the power to penalize public officials and private parties that misuse land.

Rex Victor O. Cruz, professor emeritus at the University of the Philippines Los Baños College of Forestry and Natural Resources, said vested interests hinder the passage of a national land use policy.

“It’s an issue of power distribution among stakeholders… that’s a barrier I think that has been there for a very long time,” Mr. Cruz said.

House Bill No. 8162, which the House of Representatives passed last year, details how land can be distributed among key sectors as well as protect critical areas.

The bill proposes the creation of a National Land Use Commission, which will be tasked to formulate the National Physical Framework Plan. The plan would have a 30-year timeline and must be updated every 10 years.

Three land use measures remain pending at the Senate environment, natural resources, and climate change committee, headed by Senator Cynthia A. Villar.

“The irony is that the sub-optimal utilization of land is happening alongside stark manifestations of unmet basic need for land such as socialized housing for the homeless,” PIDS senior research fellow Adoracion M. Navarro told the forum.

Rafael Vicente Dimalanta, research analyst at the University of the Philippines Center for Integrative and Development Studies, said pushing for a national land use plan would include inputs to urban planning and housing especially from the poor and marginalized.

He cited how residents of the urban poor community Sitio San Roque were “subjected to divisive tactics” for eviction to give way to nearby urban development plans.

As of November 2022, only 311 out of 1,634 local government units (LGUs) have shelter plans, according to the Department of Human Settlements and Urban Development.

The Philippine Statistics Authority has called land use in the Philippines between 2015 and 2020 “non-optimal.”

Ms. Navarro said passing a national land use policy will not weaken the powers of LGUs in land planning.

“We need to lay down a proposal for upgrading the technical capacity of LGUs in formulating, updating, and implementing comprehensive land use plans and provincial development and physical framework plans,” she said. — Beatriz Marie D. Cruz

LANDBANK to launch online lending channels for MSMEs, LGUs

BW FILE PHOTO

LAND BANK of the Philippines (LANDBANK) said it is planning to launch online lending platforms for local government units (LGUs) and micro, small and medium enterprises (MSMEs).

“We are heavily investing in enhancing our digital infrastructure to ensure seamless service delivery across our online banking channels and traditional touchpoints,” LANDBANK President and Chief Executive officer Lynette V. Ortiz said in a statement on Monday.

LANDBANK said this will enable more customers to make direct online payments.

The bank will also encourage customers to use the LANDBANK Mobile Banking App, the iAccess online retail banking channel, and the Link.BizPortal web-based payment channel to reduce in-branch transactions.

The bank will likewise intensify marketing efforts to institutional clients to use the LBCS electronic bulk disbursement facility, and the weAccess corporate internet banking platform.

LANDBANK’s branches will also implement an automated queuing management system with a teller interface to reduce processing time for over-the-counter transactions.

Customers will also soon be able to set appointments through an online pre-booking facility before visiting a branch.

Starting April, customers will be able to open a LANDBANK account without visiting a branch through the LANDBANK Mobile Banking App.

“This will provide customers instant access to the bank’s digital services, such as fund transfers, bills payment, e-commerce transactions, and cardless withdrawals,” LANDBANK said. — Aaron Michael C. Sy

Further clarifications on taxation of cross-border services

In our previous article, “Taxation of cross-border services,” we featured Revenue Memorandum Circular (RMC) No. 5-2024, in which the Bureau of Internal Revenue (BIR) clarified the proper tax treatment of cross-border services in light of the Supreme Court En Banc Decision in Aces Philippines Cellular Satellite Corp. vs. The Commissioner of Internal Revenue (CIR) and provided a new framework for assessing the final withholding tax and the final withholding value-added tax (VAT) on services provided by non-resident foreign corporations (NRFCs) to Philippine businesses.

Let us briefly recall the salient provisions of RMC No. 05-2024 in our previous article.

LIST OF CROSS-BORDER TRANSACTIONS AKIN TO THAT OF ACES VS CIR
The RMC defined cross-border services as those provided by service-based companies operating in various jurisdictions where income earned is allocated to the countries where the services are performed, considering factors such as time spent, resources utilized, or value created in each jurisdiction.

Cross-border services include (i) Consulting services; (ii) IT Outsourcing; (iii) Financial services; (iv) Telecommunications; (v) Engineering and Construction; (vi) Education and Training; (vii) Tourism and Hospitality; (viii) and other similar services. These are services processed or performed overseas, but the result or output is used, utilized, executed, or consumed in the Philippines.

SITUS OF TAXATION FOR CROSS-BORDER SERVICES AND THEIR TAX TREATMENT
The RMC subscribed to the “Benefit-Received Theory” approach in identifying the situs or place of taxation for cross-border services that determines the income tax and VAT treatment. This theory states that the situs of taxation for cross-border services is where the source of income (i.e., property, activity, or service that produced the income) occurs. If the revenue-generating activity occurs within the Philippine territory or if the flow of wealth proceeds from the Philippines, the situs of taxation is in the Philippines.

The RMC further discussed that under the source-based principle of taxation, the jurisdiction where the economic activity occurs should have the right to tax that income, regardless of where the payment is made or received. As such, the source of income is not necessarily determined by the location where the payment is disbursed or physically received but rather by the location where the underlying business activities that produced the income actually took place. This principle ensures that income is taxed in the jurisdiction where economic activity occurs and thus prevents tax avoidance.

It is also added in the RMC that where business transactions occur in multiple stages across different taxing jurisdictions, it is imperative to ascertain whether the particular stages occurring in the Philippines are so integral to the overall transaction that the business activity would not have been accomplished without them. If the income-generating activities in the Philippines are deemed essential, the income derived from these activities is considered, for tax purposes, as sourced within the Philippines, irrespective of where the payment is ultimately received.

Similarly, the RMC applied the same “Benefit-Received Theory” when determining the VAT treatment of such cross-border services. Accordingly, income generated from service fees paid to foreign companies or individuals is subject to VAT if the source of income is within the Philippines, regardless of where the payout is disbursed or physically received. The source of income means that even if the services are conducted or paid for abroad and the activities to be performed in the Philippines are so essential that the entire service transaction cannot be accomplished without them, then the benefit-received theory applies. Hence, revenue-generating activity occurs within the Philippines. This means that if the service provider is located outside the country, if the service is utilized, applied, executed, or consumed for a recipient within the Philippines, the income payment for such a service is considered sourced within the country, and thus, the VAT is applicable. Consequently, payment for such services is subject to final withholding VAT.

REIMBURSABLE OR ALLOCABLE EXPENSES FOR CROSS-BORDER SERVICES
The reimbursable or allocable expenses charged by a foreign corporation in the Philippines should contribute to the value or benefit received by a local company. Otherwise, it may be considered income (reduction in expenses) as it represents a financial gain or savings for the foreign company, thereby effectively increasing the latter’s net income or profit. If, however, the Philippine company derives no benefit therefrom or no income is generated through business activities conducted in the Philippines, reimbursement or the allocation of the expenses by the foreign company in the Philippines may be seen as an attempt to evade taxes or manipulate profits by funneling them to a foreign entity.

ISSUES RAISED IN RMC NO. 5-2024
The RMC attracted various inquiries from taxpayers and other stakeholders since it appears that cross-border services, as well as reimbursable or allocable expenses, albeit entirely rendered outside the Philippines, are considered income sourced within the Philippines, hence subject to final withholding tax and VAT following the “Benefit-Received Theory.”

CLARIFICATIONS ON RMC NO. 5-2024
The concerns came to the knowledge of the BIR. Hence, the BIR recently issued RMC No. 38-2024 to address and clarify the issues raised on RMC No. 05-2024. Let’s discuss the key clarifications in RMC No. 38-2024.

TAX TREATMENT IN ACES VS CIR DOES NOT AUTOMATICALLY APPLY TO CROSS-BORDER SERVICES
RMC No. 38 clarified that RMC No. 5 just listed the cross-border services and only to highlight that, like the Aces case, these services are likewise performed, rendered, delivered, or supplied by an NRFC to a domestic/resident entity in the Philippines.

The determination of the source of income involves an examination of all the components of the cross-border service agreement involving two tax jurisdictions, taking into account the services to be performed in their entirety, and not singled out or compartmentalized one particular activity as the income-producing activity.

PROPER DETERMINATION OF SOURCE OF INCOME
The guidelines in determining the source of income for cross border services is if the property, activity, or service that produces the income is in the Philippines. Crucial factors to such determination among others are:

1. Whether the cross-border services are dependent on the successful use, consumption, or utilization by the Philippine purchaser of the service for income to be accrued; or

2. Whether the performance of the service depends on the facilities located in the Philippines; or

3. Whether the particular stages occurring in the Philippines are integral to the overall transaction that the business activity would not have been accomplished without it.

AVAILMENT OF TAX TREATY RELIEF
The BIR clarified that once the source of income is established to be within the Philippines using the aforesaid guidelines, then, the affected taxpayer can invoke the application of a particular tax treaty to assert that the income derived or sourced within the Philippines is exempt from income tax for lack of permanent establishment or subject to preferential rates, as the case may be. In short, the application of the benefits of the tax treaty, such as tax exemption of business profits for lack of permanent establishment, presupposes that the situs of the source of income is in the Philippines.

If it is established that the source of income of cross-border services is within the Philippines, the income is subject to VAT (Withholding VAT). Section 105 and 108 of the Tax Code, as amended, provides that services rendered or performed in the Philippines by non-resident foreign corporations are subject to VAT (Withholding VAT).

REIMBURSABLE OR ALLOCABLE EXPENSES
The BIR clarified in RMC No. 38 that cross-border services usually involve related parties, in particular intra-group services like management, financial and administrative services; technical and support services; purchasing, marketing, and distribution services; and other commercial services provided in connection with the nature of the group’s business. As these are intra-group services, issues such as whether their pricing of such services is arm’s length, may arise. As such, it is deemed necessary to also lay down the basic rules on reimbursable or allocable expenses for services between or among related parties to have a holistic approach insofar as the determination of the proper tax treatment of cross-border services is concerned.

Like any other cross-border service agreement, the source of income of these reimbursable or allocable expenses is not determined by where income is disbursed or physically received, but rather where the business activity that produced such income is actually conducted.

TAKEAWAY
The clarifications provided by RMC No. 38-2024 are a welcome development for taxpayers to understand and apply tax laws concerning cross-border services. However, the RMC was not able to address other crucial issues raised by the general taxpayers and other stakeholders, such as, among others, the application of Section 42 (C)(3) of the Tax Code which provides that compensation for labor or personal services performed outside the Philippines are to be treated as gross income from sources outside the Philippines, and that the imposition of VAT will only warrant if the service is performed in the Philippines. Hopefully, the BIR will shed further light on these matters.

Let’s Talk Tax is a weekly newspaper column of P&A Grant Thornton that aims to keep the public informed of various developments in taxation. This article is not intended to be a substitute for competent professional advice.

 

Sharmaine Louise Sanchez-Jimenez is a manager from the Tax Advisory & Compliance division of P&A Grant Thornton, the Philippine member firm of Grant Thornton International Ltd.

pagrantthornton@ph.gt.com

Teener Canino clinches National Women’s Chess tourney crown

FROM LEFT Jose Anthony Villanueva, City of Malolos Sports Director, Ncfp President Butch Pichay, WIM Jan Jodilyn Fronda, National Women’s Chess Champ Ruelle Canino, WGM Janelle Mae Frayna, NCFP CEO Jayson Gonzales.

WHAT was supposed to be Philippine women chess’ future came rushing straight into the present.

And it came in the 16-year-old wonder teen Ruelle Canino.

Delivering a performance for the ages, Ms. Canino shook the current order and slew some of the country’s giants of the game in conquering the National Women’s Chess Championship in Malolos City, Bulacan over the weekend.

She capped her magnificence with a shock 62-move upset of Woman International Master (WIM) and 2019 national champion Jan Jodilyn Fronda in a usually timid English duel that she made some fireworks from by finding a way to snatch a pawn.

The six-time Asian age group winner then used that advantage to create a two-pawn barrage at the center that Ms. Fronda was forced to stop by sacrificing a bishop.

It turned out to be the beginning of the end for Ms. Fronda, who tried to snatch a draw by trying to force a perpetual check that Ms. Canino effortlessly quashed with a sleek, masterful endgame technique.

It completed a sensational performance by Ms. Canino, who took the tournament by storm when she led in the first eight rounds when she scored seven victories but lost it to Ms. Fronda going into the final round.

Eventually, she snatched it back with a brilliant, last-gasp victory when it mattered.

It was a historic moment for Ms. Canino, who was never given a chance to figure in the top three, much more, win it all.

But she did.

Thanks to her feat, Ms. Canino pocketed the P85,000 top purse courtesy of host Malolos City Mayor Christian Natividad, the lone seat to the Asian Indoor and Martial Arts Games in Bangkok, Thailand this November and one of three slots to the FIDE World Chess Olympiad in Budapest, Hungary this September along with Ms. Fronda and Woman Grandmaster (WGM) Janelle Mae Frayna.

And a new star is born. — Joey Villar

Philippines eyes revenge against Iraq at home turf

TOM SAINTFIET — FACEBOOK.COM/TOMSAINTFIET

Match Tuesday
(Rizal Memorial Stadium)
7 p.m. — Philippines vs Iraq

AFTER a close loss to Iraq in Basra, embattled Philippines aims to see its upset plans through on familiar grounds when it faces off with the Asian power again tonight in the FIFA World Cup Qualifiers at the Rizal Memorial Stadium.

The 139th-ranked Filipinos generally held their own against the No. 59 Iraqis in their first gig under new coach Tom Saintfiet, who is barely a month into the job, and were only undone by the 84th-minute winner of Mohanad Ali in the challenging away game in front of a 63,750-strong crowd.

“I’m impressed with my players that in a short period of time, we could be difficult opponents for Iraq. Hopefully, we get to surprise Iraq in Manila again,” said Mr. Saintfiet, whose troops are in desperate need of a win to keep their aspirations for the next round alive.

The Filipinos occupy fourth in Group F with one point off a draw against two losses and are pressed to turn things around in the last three games, beginning with the 7 p.m. home outing at Rizal.

The Lions of Mesopotamia, who opened their campaign with victories over Indonesia (5-1), Vietnam (1-0) and the Philippines (1-0) for a leading nine points, can advance with two matches to spare by taking care of business in Manila.

The Filipinos hope to get around 10,000 supporters inside the venue for added energy in their must-win predicament. Previously, 10,378 fans went to Rizal in the team’s 0-2 loss to Vietnam and another 9,880 in a 1-1 draw against Indonesia last November.

“We need the fans. We need the stadium full against Iraq. Hopefully we can fill up the stadium because it will give us the drive to push even more, to go the extra mile to win the game,” said midfielder Kevin Ingreso. — Olmin Leyba

Creamline seeks solo lead as it battles dangerous Cignal

CREAMLINE COOL SMASHERS — FACEBOOK.COM/PREMIERVOLLEYBALLLEAGUE

Games Tuesday
(PhilSports Arena)
2 p.m. — Petro Gazz vs Capital1 Solar
4 p.m. — Chery Tiggo vs Nxled
6 p.m. — Cignal vs Creamline

CREAMLINE guns for the solo lead while Cignal seeks a share of it as the two collide in a battle of the giants Tuesday in the Premier Volleyball League All-Filipino Conference at the PhilSports Arena.

The Cool Smashers routed the Capital1 Solar Spikers, 25-18, 25-14, 25-15, last Thursday to share the lead with the Choco Mucho Flying Titans and PLDT High Speed Hitters with 5-1 records.

A win would catapult the proud dynastic franchise back to No. 1.

For the HD Spikers, who smashed the Strong Group Athletics belles, 25-7, 25-16, 25-16, last week, they currently own a 4-1 card and if they could pull off a win in their 6 p.m. game, they would dislodge and replace the Cool Smashers at the helm.

Creamline skipper Alyssa Valdez said they would need to focus more on minimizing their mistakes to get that winning groove back.

“Definitely we had lapses in our last game, but one thing coach (Sherwin Meneses) has reminded us repeatedly is to stick to the system,” said Ms. Valdez. “If he sees it, it’s already a win for us.”

For Cignal mentor Shaq delos Santos, they would need to harness more of their attacking game for them to have a chance against Creamline.

Meanwhile, Petro Gazz and Chery Tiggo, who possess identical 4-2 marks, aim to bolster their semis bids as they tackle Capital1 Solar (1-5) at 2 p.m. and Nxled (1-4) at 4 p.m., respectively.

Interestingly, the Crossovers edged the Angels in a gripping 25-21, 18-25, 22-25, 25-19, 15-13 win Thursday at the Smart Araneta Coliseum that kept the former in the semis hunt. — Joey Villar

Fil-Am Nation rules NBTC juniors basketball tilt

FIL-AM NATION

GLOBAL squads stamped their class as Fil-Am Nation Select-USA and Canada’s Top Flight Sports reigned supreme in the Smart-National Basketball Training Center (NBTC) National Finals Division 1 and 2, respectively, over the weekend at the Mall of Asia Arena.

Fil-Am Nation bested UAAP juniors champion Adamson, 79-71, in the Division 1 finale while Top Flight bested Eco Green-Makati, 95-93, in a thrilling Division 2 championship.

This marked the first championship of any international team in the NBTC, the country’s top tournament for 19-and-under hoopers around the world, since including global squads in 2016.

The pair of wins by overseas squads avenged the tough 78-73 defeat of Fil-Am Nation Select Girls 1, led by MVP Naomi Panganiban’s 51 points, to champion National University-Nazareth School (NUNS) in the inaugural Manila Live U19 Tournament in partnership with Smart-NBTC.

Andy Gemao, former NCAA Finals MVP from Colegio de San Juan de Letran, fired 16 points, six rebounds and four assists as Terrence Hill chipped in 12 points, four rebounds and five assists to lead Fil-Am Nation mentored by former PBA coach Chris Gavina.

Fil-Am Nation’s dominant run included a convincing 81-64 win over three-time champion NUNS in the Supreme 16 to avenge its 75-64 loss in the finale last season.

Mr. Hill was named the Division Ato Badolato Division 1 Most Outstanding Player behind averages of 17.7 points, 4.8 rebounds and 4.9 assists.

Joining him in the Mythical Five were his teammates Mr. Gemao, Jacob Bayla, and Adamson’s Tebol Garcia and Vince Reyes, while Fil-Am Nation’s Eian Lowe won the Best Defensive Player award.

Top Flight’s Allen Vergara captured the Ato Badolato Division 2 Most Outstanding Player plum with Mythical Five members Russel Bayani (Eco Green Technology-Makati), Lauro Pronda (Philippine Christian University-Dasmariñas), Justin Cargo (St. Roberts International College-Iloilo) and Jaymark Lloren (Arellano High School).

PCU-Dasma’s John Carl Catayong was hailed the Best Defensive Player.

In the Smart-NBTC Adidas All-Star Game, Gilas Pilipinas youth and La Salle-Zobel standout Kieffer Alas had 24 points as Team Hustle drubbed Team Heart, 114-106. — John Bryan Ulanday

In tight NBA playoff chase, Mavs face spiraling Jazz

THERE are just more than 10 games remaining in the regular season for the Utah Jazz and Dallas Mavericks, but they find themselves in vastly different positions.

Heading into Monday’s game in Salt Lake City, the Jazz (29-42) hope to rebound from the struggles they’ve experienced since trading three contributors in mid-February.

The Mavericks (41-29) are embroiled in a tight playoff-positioning battle with the Phoenix Suns and Sacramento Kings. They are tied with the Kings (41-29) for the seventh and eighth spots in the play-in tournament.

Those teams are a half-game behind the Suns (42-29) and the final guaranteed playoff spot.

Dallas hasn’t played since beating Utah at home 113-97 on Thursday.

Luka Doncic led the Mavs with 34 points, nine rebounds and eight assists. Daniel Gafford had 10 dunks and scored 24 points while only missing one field-goal attempt against the Jazz. He’s shooting an NBA-best 71.4 percent from the field.

Mr. Kidd was also pleased that the Mavs dished out 33 assists in the win. They had a season-high 37 assists against Utah in a 147-97 win in Dallas on Dec. 6.

Monday’s game kicks off a five-game road trip for Dallas: at Utah, Sacramento (two games), Golden State and Houston. The Mavericks return home for three games and then finish the season with three of four on the road.

The Jazz are in the midst of a free fall, the likes of which they haven’t experienced since losing 16 of 18 near the end of the 25-win 2013-14 season. — Reuters

Jack Nicklaus Int’l Invitational returns with a new twist

THE JACK NICKLAUS International Invitational (JNII) returns and set to take place on April 15, 2024, at Sta. Elena Golf & Country Club in Santa Rosa, Laguna.

The champions will have the opportunity to enjoy leisure play at a world-renowned golf course in Columbus, Ohio.

The JNII is inviting players of all genders and proficiency levels, aged 21 and above, including Filipino citizens with valid Philippine passports (preferably with a US Visa), to partake in this tournament.

To join, simply complete the registration form upon purchasing a minimum of P10,000 in a single receipt per person at any Jack Nicklaus counter (at Rustan’s Department Stores). Registration closes on April 8, 2024, at 9:00 PM, and only the first 200 qualified registrants will secure a spot.

The winning duo will receive the champion trophy and one-day VIP access to the PGA Tour’s Memorial Tournament, hosted by Jack Nicklaus, complete with round-trip airfare to the USA and VIP accommodations for four days and three nights.

Team US blanks Mexico to win third straight CONCACAF Nations League

GOALS by Tyler Adams and Gio Reyna led the US men’s national team to a 2-0 victory over Mexico in the final of the Confederation of North, Central America and Caribbean Association Football (CONCACAF) Nations League in Arlington, Texas, for a third consecutive title.

Mr. Adams scored in the 45th minute and Reyna extended the lead in the 63rd. The US won the inaugural Nations League final 3-2 in extra time over Mexico in 2021 and took the second title in 2023, besting Mexico in the semifinal before downing Canada 2-0.

The Americans have a seven-game unbeaten streak in the series (5-0-2) since Mexico’s last victory, 3-0 in East Rutherford, N.J., on Sept. 6, 2019. Mr. Adams stunned the Mexicans with a screamer from 35 yards to the upper left corner. He has two goals in 38 US matches. The other was against Mexico on Sept. 11, 2018.

The oft-injured midfielder made his first start for the US since the loss to Netherlands in the World Cup Round of 16 on Dec. 3, 2022, a span of 475 days.

Mr. Reyna, who came off the bench Wednesday to assist a pair of extra time goals by Haji Wright in the 3-1 semifinal win over Jamaica, struck from the upper left side of the box. Christian Pulisic made a swerving dribble at the end line to send the ball in front of the goal, where it was cleared by Mexican defender Johan Vasquez to Mr. Reyna, who has two goals and five assists in his past five Nations League matches.

The match was delayed for about five minutes in the 88th minute and again briefly in the 96th minute because the pro-Mexican crowd made homophobic chants on US goal kicks. — Reuters