la tour kpmg

600 de Maisonneuve Ouest (Tour KPMG)

Building description.

La Tour KPMG est stratégiquement localisée au cœur du quartier financier du centre-ville de Montréal. L’immeuble ressort du paysage urbain grâce à ses quatre murs rideaux et rosés d’un lustre intemporel. Immeuble de catégorie double A, muni de finis de qualités supérieures et luxueux ainsi que des systèmes mécaniques/électriques à la fine pointe de la technologie offrant un confort et une qualité d’air exceptionnels et reliée au réseau sous-terrain et à la station de métro McGill. La Tour offre une aire de détente extérieure unique et apaisante grâce à son parc doté d’un superbe aménagement paysager et d’une fontaine d’eau. Un oasis en plein centre-ville! La Tour KPMG vous offre un environnement professionnel, sécuritaire et des étages efficaces pour y aménager vos bureaux.

KPMG Tower is strategically located in the heart of the financial district of downtown Montreal. The building distinguishes itself from the urban landscape by its pink colored curtain walls and timeless brightness. Double “A” category building, equipped with superior finishes and luxurious qualities and mechanical / electrical systems on the cutting edge of technology with exceptional comfort and air quality and is connected to the underground pedestrian network and to the McGill metro station. The Tower offers a unique and soothing outdoor relaxation area with its surrounding park and gorgeous landscaping blessed with a water fountain. An oasis in the city center! KPMG Tower offers a professional and safe environment and can accommodate all the necessities of your future offices.

Galerie commerciale, Promenades Cathédrale connectée à l'immeuble. Avec sees 35 boutiques, restaurants et services, cette galerie commerciale située au coeur du centre-ville de Montréal est une destination de choix.

Shopping mall, Promenades Cathédrale connected to the building. With its 35 stores, restaurants and services, this shopping mall located in the heart of downtown Montreal is a prime destination.

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Modern Family Home

123 Smith Dr, Annapolis, MD

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Christ Church

Centre-ville.

Située en plein centre-ville, cette église détonne par son emplacement tout en contraste avec la tour KPMG. La photo montrant le gratte-ciel en arrière-plan avec une symétrie parfaite est deve...

Références - plus de renseignements

Cet édifice à remporté les prix d'architecture suivant :

2013 - BOMA Québec - Édifice à bureau de l'année catégorie 500 000 à 1 million de pied carrés

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Même quartier / typologie, les gratte-ciel, postmodernisme à montréal, les édifices sur maisonneuve, gratte-ciel - centre-ville, gratte-ciel suivant »  , coordonnées & adresse.

WZMH Architects   Menkès Shooner Dagenais LeTourneux  

Les plus populaire du mois

M9 phase IV

888, rue Wellington / Rue Duke

Tour Deloitte

115, rue Saint-Antoine

21e Arrondissement phase I

Rue King / Rue William / Saint-Paul

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• Le Jardin des Merveilles ferme ses portes

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Official Name

600 Boulevard de Maisonneuve Ouest

Structural Material

All-Concrete

146 m / 479 ft

Floors Above Ground

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This complex is considered one of the most prestigious in downtown Montreal, its construction being a real tour de force. At 146 m high, it is one of the tallest buildings in Montreal, with 34 floors of office space and a 2-storey underground shopping centre, Promenades de la Cathédrale, connected to the underground pedestrian network and the McGill metro station.

unique construction work

The construction involved suspending the 18th century church on temporary stilts while the shopping centre was being built below it.

With a reinforced concrete structure and an aluminum and glass structure, the building features a system of curtain walls offering the occupants an exceptional view and maximum light. It features a unique postmodern architectural style, with vertical mullions on the tower's pink curtain wall that replicates the cathedral's bell tower, and the twin pyramids on the top of the tower in reference to the twin bell towers on the façade opposite the belfry.

The building also has 11 lifts and 441 underground parking spaces.

This project unites the KPMG office tower and the underground shopping centre Les Promenades de la Cathédrale. It is exceptional because of the unique construction work carried out under the presbytery and the Anglican Church "Christ Church Cathedral" with its neo-gothic signature. The church is listed in the repertoire of Quebec's cultural heritage. Through the application of innovative structural strategies, the church was given a new support slab, which acts as a huge platform then supported by temporary columns allowing access below.

Due to the project's program, this technique was not chosen for the presbytery, especially since the statements of the Ministry of Culture required a complete upgrade. Each component of the presbytery was indexed in anticipation of careful dismantling. The stones, all numbered, were transported off-site. The crowning sandstones showed several signs of fatigue: split edges, shear and crumbling, which the epoxy compounds were able to repair. The original work did not take into account the distinct physical characteristics of the two types of stone that make up the envelope, which were joined by the same mortar. The forces acting on the base stones overworked the detail stones. When the structure was reconstructed on new foundations, the mortar mixes varied according to the junctions. The old rubble stone foundations were replaced by concrete and bush-hammered St-Marc stone to match the original structure as closely as possible. These structures are now a popular tourist destination in Montreal.

Similar Projects

Place montreal trust, scotia bank tower, uptown shopping centre.

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600, boul. Maisonneuve Ouest, Montréal, H3A 3J2, Québec

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Promenades Cathédrale

Major acquisition .

In the heart of downtown, one of the most prestigious buildings in Montreal.

The KPMG Tower is one of Montreal's iconic buildings. Located in the heart of downtown Montreal, overlooks Christ Church Cathedral and houses a two-story underground shopping mall. The 34-storey, 516,724 ft², "AA" class office building features magnificent architectural details and a spectacular 47-foot-high lobby. Its modern and well-appointed office spaces offer a magnificent view of the city and its surroundings. The building has just received BOMA Best Gold certification.

One of its main features is its exceptional accessibility. With interior access to the McGill metro station and the future REM station, it is connected to the RESO (Montreal Underground Pedestrian Network) and is a few minutes’ walk, and sheltered from the weather, from the main shopping complexes. downtown business and shopping.

Montreal's business district has been experiencing a real renaissance in recent years. The redevelopment of Sainte-Catherine Street and the construction, over the next three years of more than 2,500 residential units within a radius of 1 km from the KPMG Tower make it both a prestigious and strategic address!

Main tenants: KPMG, CIBC, Gildan Activewear

Total surface area

Construction year, surface area by floor, renovation year, number of parking spaces, number of floors, type of building, services and features.

Direct access to the metro

Secured access

Surveillance system

Spaces - Office

Contact information, representative, phone number.

Category : Tour KPMG

Media in category "tour kpmg".

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• High-rise office buildings in Montreal
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• 1980s architecture in Montreal
• Postmodern architecture in Quebec
• Built in Canada in 1987
• 146-meter-tall buildings in Canada
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• De Maisonneuve Boulevard, Montreal
• Downtown Montreal
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31 May 2024

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Gabriel Poirier

2021-12-07 13:15:00

Groupe MACH et Groupe Petra mettent la main sur le 600, boulevard De Maisonneuve Ouest. Et les avocats sont ?

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Tour KPMG (Q3533104)

• Maison des Coopérants
• Place de la Cathédrale
• Maison des Cooperants
• Place de la Cathedrale

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Input VAT claimable on fund-raising share sale

In HMRC v Hotel La Tour Ltd [2023] UKUT 178 , the Upper Tribunal (UT) agreed with the First Tier Tribunal (FTT) that Input VAT can be reclaimed on professional services fees incurred during a share sale, where the ultimate economic purpose was fundraising.

• Hotel La Tour Ltd (HLT) owned a 100% subsidiary Hotel La Tour Birmingham (HLTB), which owned and operated a luxury hotel.
• HLT provided Management services to HLTB and both formed a VAT group .
• HLT wished to build a new hotel in Milton Keynes and separately a decision was taken that the Birmingham hotel could not be grown as a business any further within the group. 
• The shares in HLTB were subsequently sold and the proceeds used to fund the Milton Keynes build.
• Professional fees of approximately £383,000 were incurred, along with approximately £77,000 of Input VAT , that HLT reclaimed.
• HMRC refused the claim on the basis that as the sale of shares was exempt from VAT, it broke the direct and immediate link to taxable supplies.
• HLT Appealed to the FTT , who upheld the appeal on the basis that the direct and immediate link was not broken by the exempt transaction.
• HMRC appealed to the UT.

The UT considered the leading CJEU case, Skatteverket v AB SKF (Case C-29/08) [2010] STC 419 , which in turn was interpreted by the Supreme Court in the leading UK case, Frank A Smart & Son Ltd v HMRC [2019] UKSC 39 .  It held that the established principle in relation to the recoverability of Input VAT is now:

• There is a direct and immediate link between goods and services received and the goods and services provided by the business as part of its trade.
• There is a direct and immediate link between goods and services received and transactions that are outside of the scope of VAT. This was extended by the principle of fiscal neutrality to transactions that are exempt for VAT.
• The Input VAT is part of costs constituting general overheads when the transaction is part of the ultimate economic purpose of the business.

The UT held:

• HLT's purpose for the transactions were fundraising.
• The funds raised were later used for taxable supplies.
• The costs incurred were components of taxable downstream activities, not part of the price of the shares (which would rarely be the case).
• The direct and immediate link was not broken.
• The Input VAT was recoverable.

The appeal was dismissed.

As of September 2023, HMRC have been granted permission to take this to the Court of Appeal.

Useful guides on this topic

Share sale was actually a fundraising activity for taxable supplies In  Hotel La Tour Ltd v HMRC [2021] TC08335 , the First Tier Tribunal (FTT) found that the sale of a subsidiary was a means of fundraising that could be directly linked to future trading activities. This allowed the input VAT on associated professional fees to be reclaimed.

Input VAT: What constitutes a valid claim (& VAT invoice) What is Input VAT? Who can claim it? What is needed for a valid claim? What needs to be included on a VAT invoice and can you make a claim without one?

Management re-charges (holding companies) When are intercompany charges subject to VAT? What rate of VAT applies to an intercompany charge? Is an intercompany charge a supply for VAT? Is there VAT on an intercompany payment for group relief?

Groups What are the conditions for forming a VAT group? What rules apply once a VAT group is in place?

External links

HMRC v Hotel La Tour Ltd [2023] UKUT 178

Hotel La Tour Ltd v HMRC [2021] TC08335

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• VAT and Indirect Taxes

VAT recovery on deal costs – selling shares to fund ‘downstream’ taxable activity

VAT recovery on professional fees relating to raising funds for a business has been a much-debated topic over the years. There are many ways in which a business can raise funds, from raising business loans to selling assets, which could include shares in subsidiaries. There have been numerous cases taken to the VAT Courts on the VAT recovery of costs associated with this topic. The Court of Appeal has now released its judgement in the VAT case of Hotel La Tour which addresses the question of whether VAT on the costs of selling shares in a subsidiary to fund future development of the business elsewhere is recoverable.

Hotel La Tour Ltd (HLT) was the parent company operating a subsidiary Hotel La Tour Birmingham Ltd (HLTB). HLT had formed a VAT group with HLTB and acted as the representative member. HLTB owned and operated a luxury hotel in Birmingham under the name “Hotel La Tour”. HLT provided HLTB with management services and owned the right to the name “Hotel La Tour” together with other intellectual property (the domain name for the Hotel La Tour website, the Hotel La Tour logo, and agreements with two online booking agencies). In 2015, HLT decided to construct and develop a new hotel in Milton Keynes at an estimated cost of £34m. Various options were considered to raise funds but ultimately the preference was to sell the shares in HLTB and to borrow the remainder from a bank (clear from board meeting minutes): the FTT accepted as fact that the whole of the net proceeds received from the sale of the shares in HLTB were used or are planned to be used towards the Milton Keynes hotel. HLT claimed the VAT on its costs of selling HLTB, but HMRC denied the recovery on the basis that the sale of the shares was an exempt supply, and one cannot look beyond this immediate supply (based on precedent authority of the European Court of Justice in a case BLP from 1995).

The FTT decision

The key issue in the case was whether the services and the professional fees on which VAT was paid were directly and immediately linked to HLT’s exempt supply of shares or instead related to its downstream taxable activities. The FTT held that more recent caselaw including the 2019 Supreme Court decision of Frank A Smart had indicated a different approach should be applied to fundraising costs, which requires an objective assessment of the intended use of the funds. The means of how those funds are obtained, whether it be a loan or by disposing of shares, should not impact the VAT recovery. However, this is not the case when the costs of the professional services are cost components of the share price (and the VAT then would be irrecoverable). In this case, the FTT held, looking at objective evidence, that the purpose of the share sale was to fund HLT’s taxable downstream business activities - building, development and management of the Milton Keynes Development and evidence showed that the funds had been used wholly for this purpose. Additionally, the FTT held the costs were not cost components of the price of the shares but were business overheads. Therefore, the VAT incurred on fees related to selling the shares was recoverable. Alternative arguments put forward by HLT to support VAT recovery (around VAT grouping and a potential transfer of a going concern (TOGC)) were dismissed by the FTT. HMRC then sought and received permission to appeal the FTT decision to the Upper Tribunal (UTT).  

The UTT decision

In July 2023, the UTT dismissed HMRC’s appeal, rejecting HMRC’s arguments on the approach to attributing input tax and deciding that the FTT was correct to find a modified approach should be applied in fundraising transactions and could be applied to benefit HLT.  HMRC were given permission to appeal the UTT to the Court of Appeal (COA).

The COA decision

On 21 May 2024, the COA handed down its decision in the case in favour of HMRC. The COA ruling follows the long-established position that there needs to a "direct and immediate link” between the fundraising costs and the use of the funds in the business. The judgement states that the costs were “directly and immediately linked with, the exempt share sale.”  This is unwelcome news to HLT (and those who have filed claims to HMRC in light of the UTT decision) whose only option now is to seek leave to appeal to The Supreme Court. We wait to hear whether HLT would want to litigate further and whether permission to appeal would be granted. Those who have filed claims based on the UTT ruling will no doubt await HMRC’s formal response to the COA decision.   

Get in touch

For help and advice on all VAT issues related to raising finance for your business please get it touch with your local VAT contact or Martyne Pearson or Lyndon Firth .

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Featured Groups: 2024 U.S. Women’s Open presented by Ally

Past champion saso shoots 68 in first round of u.s. women’s open.

• us womens open
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LANCASTER, Pa. — The 79th playing of the U.S. Women’s Open presented by Ally is this week, held for the first time since 2015 at Lancaster Country Club in Lancaster, Pa. Per the usual, the field is stacked top to bottom with some of golf’s strongest talent, and with nine of the top 10 in the Rolex Women’s World Golf Rankings set to compete and $12 million on the line, this major championship is sure to produce plenty of drama coming down the stretch.

Take a look at just some of the featured groups this week at the U.S. Women’s Open:

Thursday, 8:13 a.m.* – Nelly Korda/Nasa Hataoka/Megan Khang

Nelly Korda has been the talk of the golf world this season after winning in five consecutive starts on the LPGA Tour from February to April and then picking up a sixth 2024 victory at the Mizuho Americas Open nearly two weeks ago at Liberty National Golf Club. The Rolex Rankings No. 1 has been unstoppable in 2024, becoming just the second player since the early 1950s to win six tournaments before June 1 and becoming the first player to win six or more times in a single season since Inbee Park last did so in 2013. Statistically, Korda’s game is by far the strongest of anyone teeing it up on the LPGA Tour at the moment. The 25-year-old leads the Tour in strokes gained total (+2.90) and strokes gained tee to green (+2.20), according to KPMG Performance Insights, and is also at the front of the pack in scoring average (69.26), rounds in the 60s (20), eagles (6) and greens in regulation (75.99%). Korda ranks second in both strokes gained driving (+0.81) and strokes gained around the green (+0.66), additionally ranking third in putts per green in regulation (1.74) and eighth in rounds under par (23). This is her 10th start in the U.S. Women’s Open, and in her nine previous appearances, Korda hasn’t finished better than a tie for eighth, something she’ll be looking to rectify this week. And considering the form that she’s in and the kind of elite ball striking this venue requires, it wouldn’t be a stretch to say that Korda seems primed to pick up her seventh 2024 victory at Lancaster Country Club, a result that would stun the golf world on Sunday in Pennsylvania.

Nasa Hataoka is making her seventh start in the U.S. Women’s Open this week, and the Japan native has had some close calls in this major championship in recent years. She tied for 10th in her tournament debut in 2018 and then finished runner-up to Yuka Saso at The Olympic Club in 2021. She had another near-miss last year at Pebble Beach Golf Links, ultimately tying for fourth at the iconic venue after leading the tournament through 54 holes. While she’s yet to find victory lane this season, Hataoka has been playing some consistent golf so far in 2024, earning six top-15 finishes in 11 total starts, the best of which was a tie for third at the HSBC Women’s World Championship, and she currently sits at 16th in the Race to the CME Globe based off those performances. The 25-year-old ranks second in rounds under par (27), seventh in rounds in the 60s (13), 10th in birdies (145) and 10th in sub-par holes (146) on the LPGA Tour this season. Hataoka is also 12th in strokes gained approach (+0.91) and 13th in strokes gained tee to green (+1.18), according to KPMG Performance Insights.

Megan Khang became a Rolex First-Time Winner at the 2023 CPKC Women’s Open at Shaughnessy Golf and Country Club, defeating Jin Young Ko in a playoff to collect her first Tour title since joining the organization in 2016. Since that life-changing moment in Canada, the 26-year-old Massachusetts native has earned seven top-15 finishes, the most notable of which was a solo third that came at the LPGA Drive On Championship at Bradenton Country Club earlier this season. On paper, Khang looks more than ready to contend for her first major title in Pennsylvania, ranking second in strokes gained tee to green, fifth in strokes gained approach and 15th in both strokes gained total (+1.06) and strokes gained around the green (+0.39), according to KPMG Performance Insights. Additionally, Khang has led the LPGA Tour in strokes gained ball striking in majors over the last two seasons, picking up +1.88 shots per round on the field with her long game. Her average proximity to the hole in majors over the last two years has been 31 feet 9 inches, also the best of anyone in those fields. This is her 12th start in the U.S. Women’s Open, and in her 11 previous appearances, Khang has finished in the top 10 on four separate occasions – tying for 10th in 2018, finishing fifth in 2020, tying for fourth in 2021 and tying for eighth in 2022.

Thursday, 1:58 p.m. – Lexi Thompson/Rose Zhang/Minjee Lee

Lexi Thompson announced on Tuesday in Lancaster, Pa., that she intends to step away from a full-time professional golf schedule at the end of the 2024 season, making this week’s event her 18th and final time playing in the U.S. Women’s Open. While it’s a bittersweet time for the 11-time LPGA Tour winner, the 29-year-old will be fighting tooth and nail at Lancaster Country Club for a chance to hoist the Harton S. Semple trophy, one that she’s come close to claiming more than a few times during her career. She has finished in the top 15 seven different times in this major championship, the best of which was a tie for second that came in 2019 at the Country Club of Charleston in South Carolina, and the most recent of which was in 2021, when Thompson took third at The Olympic Club. The 2024 season hasn’t been super kind to Thompson thus far as she’s been dealing with a lingering hand injury, but the LPGA Tour veteran has battled through and continued playing, earning two top-20 finishes after tying for 16th at the LPGA Drive On Championship and tying for third at the Ford Championship presented by KCC. This week marks her seventh start of the year.

Rose Zhang collected her second LPGA Tour victory a couple of weeks ago at the Cognizant Founders Cup, defeating Madelene Sagstrom by two shots at Upper Montclair Country Club to pick up her second win just 343 days after capturing the 2023 Mizuho Americas Open in her professional debut. Outside of her win, Zhang has been playing some consistent golf this season, even after taking a brief hiatus to continue her studies at Stanford University, and has recorded three top-25 finishes, including a tie for seventh at the season-opening Hilton Grand Vacations Tournament of Champions and a tie for fifth at the T-Mobile Match Play presented by MGM Rewards. The recently turned 21-year-old’s recent form is even more evidenced by her ranking in several statistical categories on the LPGA Tour. According to KPMG Performance Insights, Zhang is second in both strokes gained total (+2.21) and strokes gained approach (+1.50), also ranking third in strokes gained tee to green (+1.60). She is also fourth in scoring average (70.13) and fifth in greens in regulation (72.22%). This is Zhang’s sixth U.S. Women’s Open and just her second as a professional, as the amateur standout made her professional debut in the major championship last year at Pebble Beach Golf Links, ultimately finishing in a tie for ninth.

Minjee Lee knows what it’s like to win the U.S. Women’s Open, having done so in 2022 at Pine Needles Lodge and Golf Club in Southern Pines, N.C., and will be looking to rekindle that magic this week at Lancaster Country Club. This is her 11th time teeing it up in this major championship, and in addition to her win, the Australian has recorded three other top-15 finishes, the most recent of which came last year at Pebble Beach Golf Links, where Lee finished in a tie for 13th. This is her ninth start of the 2024 season, and she has earned four top-25 results so far this year, the best of which was a tie for fourth that came at the Blue Bay LPGA in the People’s Republic of China in March. According to KPMG Performance Insights, Lee ranks first in strokes gained approach (+1.69) and fifth in strokes gained tee to green (+1.48), two statistics that should be assets this week in Lancaster, Pa.

Thursday, 2:09 p.m. – Brooke Henderson/Yuka Saso/Hannah Green

Brooke Henderson is making her 12th U.S. Women’s Open start at Lancaster Country Club, and in her 11 prior appearances in this major championship, she has never missed the cut, only withdrawing in 2018 at Shoal Creek. She has earned an impressive six top-15 results, the best of which was a tie for fifth that came in 2015 when the U.S. Women’s Open was last held at this venue. So far this season, Henderson has been the picture of consistency, missing no cuts, earning three T3 or better results and recording two additional top-10 finishes. The 13-time LPGA Tour winner ranks in the top 15 in three strokes gained categories, including strokes gained total (+1.58), strokes gained driving (+0.57) and strokes gained tee to green (+1.17), and is third in rounds under par (26), fourth in birdies (153), fifth in sub-par holes (155) and fifth in rounds in the 60s (13). Henderson is a two-time major champion, winning the KPMG Women’s PGA Championship in 2016 and The Amundi Evian Championship in 2022, and will be looking to add to her major trophy collection this week at a place that holds plenty of positive memories for the 26-year-old.

Yuka Saso won the U.S. Women’s Open as a non-member in 2021 at The Olympic Club, accepting the immediate LPGA Tour membership offered as part of her non-member victory and becoming a 2021 LPGA Tour rookie. Since that historic win, the 22-year-old has earned 15 other top-10 results, one of which came earlier this year at the T-Mobile Match Play presented by MGM Rewards, where she finished in a tie for ninth. Besides that top 10, Saso has collected three other top-20 results in 2024, tying for 16th at the Honda LPGA Thailand, tying for 17th at the HSBC Women’s World Championship and tying for 13th Ford Championship presented by KCC. Statistically, Saso ranks 12th in strokes gained total (+1.27), 13th in strokes gained putting (+0.75) and 16th in strokes gained driving (+0.49). She’s also 10th in rounds in the 60s on the LPGA Tour.

Hannah Green is the only other multiple-time winner on the LPGA Tour this season alongside Nelly Korda. She earned her fourth Tour victory at the HSBC Women’s World Championship earlier this season in Singapore and then successfully defended her title at the JM Eagle LA Championship presented by Plastpro at Wilshire Country Club in Los Angeles. The Australian nearly won again at the Mizuho Americas Open, ultimately losing to Nelly Korda on the last hole after making a closing bogey at Liberty National Golf Club. This is Green’s sixth U.S. Women’s Open start, and she will be working to improve upon a career-best finish of T13 this week at Lancaster Country Club. According to KPMG Performance Insights, Green is sixth on the LPGA Tour in strokes gained total (+1.58) and is 11th in strokes gained approach (+0.93). Additionally, she ranks first in putts per green in regulation (1.73), second in scoring average (69.89) and fourth in greens in regulation (73.21%). Green is currently second in both Rolex Player of the Year points and Race to the CME Globe. 

*Off No. 10

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U.S. Women’s Open power rankings: Everyone is chasing Nelly Korda

The biggest week in women’s professional golf — 156 players on a 124-year-old golf course with $12 million in prize money at stake — is here, the 79th U.S. Women’s Open. The top female golfers in the world have touched down at Lancaster Country Club in Lancaster, Pa., to face one of the toughest tests in the sport and compete for the second major championship title of the calendar year.

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All eyes are on world No. 1 Nelly Korda as she chases her third major and seventh win in eight starts. Simply put, Korda has dominated the LPGA this year and based on rankings and points, no one is even close to catching up with the 25-year-old. But the talent pool around Korda remains impressively and perhaps underratedly deep. The field includes eight past champions, 87 exempt players, 62 qualifiers, and 21 amateurs, with the group representing 27 countries.

As the longest-running major in women’s golf gets underway, here are the top 10 players in the stacked U.S. Women’s Open field, ranked:

1. Nelly Korda

At this point in the year of Nelly Korda, it’s appropriate to wonder what it would take for the world No. 1 not to win. Korda matched history earlier this season when she won five consecutive tournaments, tying Annika Sorenstam and Nancy Lopez’s record. The run ended in New Jersey just a week after Korda shined as an invitee at the Met Gala. Swapping her Oscar de la Renta gown for her Nike golf clothes, Korda went on to place T7 at the Cognizant Founders Cup. But it didn’t take long for the Florida native to spring right back into the winner’s circle. The very next tournament Korda won again, this time at the Mizuho Americas Classic, hosted at Liberty National. With six wins before June 1, Korda joins Hall of Famers Babe Zaharias, Louise Suggs and Lorena Ochoa as the only players to accomplish the feat. Korda is teeing it up in her 10th U.S. Women’s Open this week at just 25 years old, and will look to string together the second leg of a potential grand slam. One of Korda’s six wins this season included the first major of the LPGA season, the Chevron Championship. If Korda pulls this one off, the possibility of a “Nelly Slam” will provide a summer thrill for the LPGA.

2. Rose Zhang

The 20-year-old Stanford product could be Korda’s fiercest challenger at the moment. Zhang won the Cognizant Founders Cup to end Korda’s win streak, and she seems to be fully back in form after battling some inconsistent play during her first full year as a professional. Widely known as one of the greatest amateurs in the women’s game, Zhang threw the sport into a frenzy when she won in her maiden start on the LPGA Tour one year ago. Zhang proceeded to place in the top 10 of three major championships during her rookie summer, but an overwhelming off-course schedule and some putting woes kept her from finding the top of the leaderboard again — until the Founders Cup, where she won by birdieing four of her final five holes. Still pursuing her communications degree at Stanford, Zhang is done with classes for the summer, and her sights are solely set on a major championship trophy.

3. Hannah Green

Green has been silently and rapidly climbing up the women’s world rankings. Besides Korda, Green is the only other multiple LPGA winner this season. She won in Singapore in February and again in Los Angeles in March, rising to a career-best No. 5 in the world. Since January, Green has jumped more than 20 spots in the rankings. The 27-year-old has five career victories, including a major championship. She captured her first win on tour at the KPMG Women’s PGA Championship in 2019. Green’s approach play and putting have been headlining her success this season. Per LPGA.com, the Australian is ranked fourth in greens in regulation and first in putts per greens in regulation. Those skills will be key at Lancaster, known as a “second-shot” golf course.

4. Lydia Ko

Teeing it up in her 13th U.S. Women’s Open, Lydia Ko is eyeing her third major victory and has the LPGA Hall of Fame as an additional source of motivation. Ko is one point away from achieving the prestigious accolade and Lancaster presents the perfect opportunity for her to do it in grand fashion. Nine years ago when Ko competed at the 2015 U.S. Women’s Open at Lancaster, she finished tied for 12th. Ko won her first major just a few months later at the Evian Championship. Now, as she puts together a strong season to bounce back from her uncharacteristic slump in 2023, Ko looks to translate her momentum into her 21st career victory on tour. Ko won the first tournament of the calendar year at the Tournament of Champions. She then lost to Korda in a playoff at the Drive On Championship. Ko is third in the LPGA’s season-long points race, behind Korda and Green.

5. Brooke Henderson

Of the current top LPGA players, Brooke Henderson might have some of the best Lancaster memories. The last time the William Flynn design hosted the U.S. Women’s Open, Henderson shot a final-round 66 to snag a tie for fifth place. It was her best major finish to date, and the following season she went on to win one. Now Henderson has 20 professional victories, including the 2022 Evian Championship — her second major. The Canadian has been trending for a win this season, consistently floating around the top 10. Henderson has three top-three finishes in 2024, including one at the Chevron Championship. A win is surely on the horizon for the 26-year-old

6. Charley Hull

The Englishwoman has been knocking on the door of major championships, and it’s about time she gets the job done. Hull, the No. 8 ranked player in the world, finished second at both the U.S. Women’s Open and the Women’s Open last summer, and she posted two other runner-up finishes in the regular LPGA season. Standing on the 18th fairway at Pebble Beach at last year’s U.S. Women’s Open, Hull told her caddie, “Shy kids don’t get sweets,” before launching a fairway wood at the green in an attempt to catch the eventual champion, Allisen Corpuz. Hull’s aggressive approach to the game and swift pace on the course make her style of play perfect for major championship golf, and it’s only a matter of time before she converts those strengths into a victory.

Shy kids don't get sweets. 🍭 A shot and a conversation to remember from @HullCharley at Pebble Beach. #USWomensOpen pic.twitter.com/SVFijjyYee — U.S. Women's Open (@uswomensopen) July 10, 2023

7. Gabriela Ruffels

Gabriela Ruffels wasn’t exempt for the U.S. Women’s Open, but the rookie went ahead and played her way into the tournament through qualifying. Then the USGA announced that Ruffels had also earned a spot via world ranking: Her rank has improved from No. 146 to No. 40 this season with three top-3 finishes, two of which happened in her last two starts. Ruffels’ journey to this point wasn’t without its hurdles. In 2022, the Australian missed the deadline to sign up for Q-School — the qualifying series to earn a spot on the LPGA Tour — and was forced to compete an additional full season on the Epson Tour. She dominated the developmental circuit and finally earned LPGA rookie status ahead of the 2024 season. The USC product and former U.S. Amateur champion has solidified herself as one of the game’s next big stars, and the U.S. Women’s Open will be the perfect opportunity for her to prove she is exactly where she belongs.

8. Maja Stark

Maja Stark is inching closer and closer to her maiden major championship victory. The 24-year-old Swede has been trending this season in particular, coming off back-to-back solo second finishes at the Chevron Championship and the JM Eagle LA Championship. Since competing in the 2023 Solheim Cup alongside Team Europe, Stark has experienced a newfound sense of competitive ease on the course, citing the team environment as a training ground for coping with pressure. With that mindset, Stark could be a force at future major championships.

Hello, Lancaster! 😍 pic.twitter.com/dqZulDFkNO — U.S. Women's Open (@uswomensopen) May 27, 2024

9. Celine Boutier

Of last year’s major winners on the LPGA, Boutier has the best shot at winning another one this season. World No. 2 Lilia Vu is still out with a back injury, Corpuz is having a below-average season, and Ruoning Yin is battling a hurt wrist. Boutier isn’t doing anything particularly noteworthy in terms of results — she’s posted one solo second-place finish and three top 20s, but she’s hanging in there and could emerge at any moment. If anyone knows how to perform under pressure, it’s Boutier. Last season she won four times, including at the Evian Championship where she became the first French winner of her home country’s major.

10. Minjee Lee

Never underestimate the potential of a two-time major champion. Minjee Lee hasn’t had her best season on tour so far this year, but the Australia native is locked in heading into her 11th U.S Women’s Open. With four top-20 finishes and three missed cuts this year, Lee declined media availability ahead of Lancaster to hone in on getting her game ready for the week. The sister of PGA Tour player Min Woo Lee, the 28-year-old is known for her consistent iron play, a strength that has already proven to be pivotal on USGA tests. In addition to her win in 2022 USWO, Lee has three top-15 finishes at the U.S. Women’s Open.

(Photos of, left to right, Rose Zhang, Nelly Korda and Hannah Green: Sarah Stier, Mike Strobe and Andrew Redington / Getty Images)

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Gabby Herzig is a Staff Writer for The Athletic covering golf. Before joining The Athletic, she worked as a breaking news writer for Sports Illustrated’s golf vertical and a contributing editor at Golf Digest. She is a graduate of Pomona College, where she captained the varsity women’s golf team.

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Combien gagne Chloé Paquet, 136e joueuse mondiale à la WTA ?

31 mai 2024 à 15:50 par Thomas

Qualifiée pour la première fois de sa carrière au troisième tour de Roland-Garros 2024, Chloé Paquet est en progression ces derniers mois . Classée 136e mondiale à la WTA, elle s’est distinguée sur Roland-Garros par son talent, sa détermination et son esprit combatif. Mais combien gagne-t-elle réellement ?

Des gains triplés grâce à Roland-Garros 2024

En 2024, avant le Majeur parisien, Chloé Paquet a cumulé un total de 60 795 dollars de gains (56 018 euros). Cette somme provient principalement de sa participation à des tournois professionnels, où elle empoche des prize money en fonction de ses performances. Avec Roland-Garros 2024, elle va multiplier par presque trois ses gains de la saison , un troisième tour payant 158 000 euros à celles et ceux qui y parviennent.

Une carrière à 1,2 M€ pour Chloé Paquet

Au cours de sa carrière, la joueuse française et hors Roland-Garros 2024, a totalisé 1 312 533 dollars de gains (1 209 732 euros). Un montant non négligeable, mais qui reste loin des sommes astronomiques touchées par les stars du tennis féminin. Il est important de noter que les revenus d’une joueuse de tennis ne se limitent pas aux prize money. Chloé Paquet peut également percevoir des revenus issus de sponsors, de partenariats avec des marques, ou de contrats publicitaires.

Chloé Paquet a 29 ans, elle n’a pas encore gagné de titres majeurs dans sa carrière, mais avec sa performance sur la terre-battue parisienne, elle devrait logiquement progresser au classement mondial et peu-être faire mieux que sa 101 place du 25 avril 2022, à ce jour son meilleur classement en carrière.

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Hacienda se enfrenta a "cientos" de devoluciones en el Impuesto de Hidrocarburos tras la sentencia del TJUE

La Justicia europea tumbó este jueves el tramo autonómico del impuesto, que estuvo vigente ente 2013 y 2018 con Cristóbal Montoro al frente del Ministerio

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Classement des clubs les plus valorisés: l'OM en forte progression, l'OL chute et le PSG se stabilise

Comme chaque année, Football Benchmark s’est penché sur la valorisation des clubs de football européen. La division du groupe KPMG, un réseau international de cabinets d’audit, a dévoilé ce jeudi son rapport intitulé "The European Elite 24" (le neuvième du genre). Une étude menée à partir de cinq grands critères: la rentabilité (masse salariale et revenus d’un club sur deux ans), la popularité (communautés digitales), le potentiel sportif (valorisation de l’effectif) et les droits de diffusion et la propriété du stade.

Et pour cette promo 2024, c’est le Real Madrid qui arrive en tête du classement, avec une valorisation estimée à 5,097 milliards d’euros (c’est la première fois qu’un club dépasse les 5 milliards). Soit une augmentation de 27% par rapport à l’an passé. Le club merengue prend la première place à Manchester City, qui se retrouve deuxième, avec une valorisation à 4,933 milliards d’euros (+21%). Malgré ses résultats sportifs décevants depuis plusieurs saisons, Manchester United reste sur le podium avec une valorisation à 4,861 milliards d’euros.

Le PSG augmente sa valeur mais reste 8e

Le Bayern Munich (4,255 milliards), Liverpool (4,189 milliards), le FC Barcelone 4,115 milliards) et Tottenham (3,505 milliards) complètent le haut du classement. A l'heure de voir partir Kylian Mbappé, le PSG conserve sa 8e place avec 3,493 milliards (soit une augmentation de 22%), devant Chelsea (3,264 milliards) et Arsenal (3,108 milliards).

Plus bas dans le tableau, l’OM enregistre une forte progression et gagne cinq rangs au terme de sa saison décevante en Ligue 1 (sans qualification européenne). Désormais 27e, le club phocéen est aujourd’hui valorisé à 480 millions d’euros, un montant supérieur de 27% par rapport à l’an passé. Marseille se retrouve devant l’Atalanta Bergame (28e), son bourreau en demi-finale de la Ligue Europa, qui perd six places (-18,9%).

L'OL enregistre une baisse notable

L’OM est juste derrière l’OL, qui connaît un net recul après sa saison renversante. Les Gones, 26es, perdent trois places au classement. Leur valorisation est estimée à 492 millions d’euros, soit 13,3% de moins qu’en 2023. Au global, les 32 premiers clubs du classement pèsent 59,1 milliards d’euros, ce qui correspond à une croissance de 124% par rapport à l’édition précédente.

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