Donald Trump used his speech to the UN General Assembly to claim that immigrants want to establish Sharia in London.
Addressing the world body, the President railed against “illegal aliens” changing the make-up of countries in the West, saying leaders needed to take control.
European countries were “going to hell” because of migration, he said. Each nation has its own uniqueness which needs protecting and they have the right to defend their borders, he added. “You’re doing it because you want to be nice," he said. "You want to be politically correct and you’re destroying your heritage. It's time to end the failed experiment of open borders. Your countries are going to hell."
He claimed the UN was "funding an assault on western countries and their borders". He added: "Europe is in serious trouble. They have been invaded by a force of illegal aliens like nobody's ever seen before."
After saying he would not name anywhere in particular, he then singled out London and its “terrible” mayor for failing to tackle the issue, referring to Sadiq Khan, the first Muslim mayor of a western capital.
“I look at London, where you have a terrible mayor, terrible, terrible mayor, and it has been so changed. So changed. Now they want to go to Sharia law,” he said, just days after visiting the UK capital on his second state visit. "But you’re in a different country, you can’t do that."
About 15 per cent of London's population is Muslim.
Mr Trump has repeatedly attacked Mr Khan since 2015, when the Labour politician condemned the then presidential hopeful’s suggestion that Muslims should be banned from travelling to the US.
Mr Khan’s office said it would not “dignify” Mr Trump’s “appalling and bigoted comments” by responding.
A representative for the London mayor said: “London is the greatest city in the world, safer than major US cities, and we’re delighted to welcome the record number of US citizens moving here.”
Before Mr Trump’s visit, Mr Khan said the President was boosting “divisive, far-right politics”.
“President Donald Trump and his coterie have perhaps done the most to fan the flames of divisive, far-right politics around the world in recent years,” he wrote in an opinion piece. “When he came to the UK on his first state visit, I highlighted how the President had deliberately used xenophobia, racism and ‘otherness’ as an electoral tactic.”
Mr Trump has launched his own crackdown on immigration at the US-Mexico border and pushed hardline domestic immigration policies.
“Once we started detaining and deporting everyone who crossed the border – and removing illegal aliens from the United States – they simply stopped coming,” he said.
The President called his efforts a “humanitarian act”, arguing that it saved people who might have otherwise died trying to cross the US border illegally.
Mr Trump accused the UN of “funding an assault” on western countries’ borders. The best example, he said, was “the number one political issue of our time, the crisis of uncontrolled migration”.
Second term
Mr Trump boasted of his second-term foreign policy achievements and lashed out at the world body as a feckless institution.
In his wide-ranging speech:
- He trumpeted himself as a peacemaker who had stopped seven “unstoppable” wars.
- He threatened to hit Russia with “a very strong round of powerful tariffs” if President Vladimir Putin does not come to the table to end the war in Ukraine.
- He demanded Hamas immediately release all hostages living and dead that it is holding in Gaza, saying the time for partial releases is over.
- He said after he returned to office, he sent Iran’s supreme leader, Ayatollah Ali Khamenei, a letter pledging “full co-operation” in exchange for Iran suspending its nuclear programme. “The regime’s answer was to continue their constant threats to their neighbours and US interests throughout the region, and some great countries that are right nearby,” he said.
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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