A little comic timing - and killer instinct - to be presidential


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Years ago, there was a comedy troupe in Los Angeles with a unique gimmick. They performed existing scripts - dramas, mostly - but they did them in a funny way. They didn't change the words, or the stage directions, or any part of the existing text. They just did them … funny.

It's hard to explain, but it worked. One of their biggest hits was a condensed version of Henrik Ibsen's The Master Builder - a leaden, ultra-serious drama about a man at the end of his life, faced with his own irrelevance and impotence, who performs one final, fatal pointless gesture. It's a hard slog, watching that play.

But somehow - without changing a word - the comedy troupe made it uproarious.

It's all about attitude, I guess. There was something in the timing, the upturned eyebrow of the lead actor, the fluttery way the lead actress moved around the stage - I went expecting to hate it, and found myself laughing uncontrollably.

Attitude and expectation are the most powerful elements of any performance. Tell the audience to expect laughs, and they'll do their best to find some comedy to enjoy. Tell them it's a serious drama about love and loss, and they'll meet you more than halfway and get out their handkerchiefs.

American politics are a lot like that, too.

If I told you a story about an American president who boasted, in his campaign, to have visited "all 57 states" (there are only 50, for the record), or who got the year wrong when dating a document (he was three years off), you might expect me to be describing some humiliating antics of the recent President George W Bush. Instead, I'm talking about the current president, Barack H Obama.

When Mr Bush mangled the English language or made odd factual errors, we all chuckled sadly - even those who voted for the man - and wondered how on earth he became president of the United States.

When Mr Obama gets the year wrong, or is confused about the number of states in the union, we all chalk it up to jet lag or fatigue, and we look down at our shoes until someone changes the subject. Mr Bush was President Clown. Barack Obama is President University Professor.

We all have our political leanings, of course. But this really isn't a political matter. Instead, it's an example of how a performer's onstage attitude - the grinning and stuttering Mr Bush; the cool and collected Mr Obama - and the expectations of the audience - Mr Bush bumbles; Mr Obama glides - have more to do with how we enjoy the show than any other factor.

But all presidents end up looking stupid eventually. It's the definition, in many ways, of the job. It's impossible to keep that schedule, to face the barked questions of a dozen reporters, to have every moment recorded and sifted by a worldwide audience, without looking like an idiot at least 20 per cent of the time.

The master, of course, was Ronald Reagan, who came to office already skilled in audience management. He played the buffoon when it suited him - joking around with the press corps, making funny faces at Oval Office guests, snoozing during cabinet meetings - but it was all brilliantly crafted misdirection. His opponents were so busy laughing at him that they didn't notice his sly, cut-throat politics until it was too late.

He could also deliver a tear-jerker of a speech, without notes, and often without really knowing what the speech was about. And when he needed to look commanding and competent, he pulled that off, too.

But then, he had a lot of training. It's instructive, if you're a student of American politics to view his final film, a 1964 gangster potboiler called The Killers. Reagan, uncharacteristically, plays the bad guy. And boy, is he bad. At one crucial moment in the script, he stands up and slaps glamorous Angie Dickinson across the face with a nasty sneer.

It's weird to watch the man who became, barely 15 years later, an eye-twinkling, optimistic two-term president wallop the heck out of a woman, but there it is, in colour, up on the screen. He smacks her and then goes right back to plotting evil. It sure doesn't seem like very Ronald Reagan-ish behaviour.

But he made it work. He was always in control of the audience's expectations.

Perhaps President University Professor could use a lesson from The Killers as well.

Rob Long is a writer and producer based in Hollywood

Who was Alfred Nobel?

The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

  • In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
  • Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
  • Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE