A new law in Louisiana requires every state school classroom to display the Bible's 10 Commandments.
Jeff Landry, the Governor of the ultraconservative southern US state, signed the law on Wednesday in a move that has reignited the debate over separation of church and state.
“If you want to respect the rule of law, you've got to start from the original law given – which was Moses,” said Mr Landry, referring to the figure who, according to the Bible's Old Testament, received the directives from God.
The legislation, the first of its kind in the US, mandates that the biblical text be on display starting in 2025 in all public classrooms from kindergarten to state-funded universities.
The law requires the 10 Commandments to be displayed as a poster or framed document “and shall be printed in a large, easily readable font”, the bill's text reads.
The American Civil Liberties Union (ACLU) responded to the legislation by indicating it would take the case to court.
“The law violates the separation of church and state and is blatantly unconstitutional,” the organisation said in a statement.
The First Amendment of the US Constitution forbids the establishment of a national religion or the preference of one religion over another.
Louisiana's controversial new law, in a state deep within the US “Bible Belt”, comes during a new era of conservative leadership under Mr Landry.
Republicans hold a supermajority in the legislature, as well as every statewide elected position, paving the way for lawmakers to push through a conservative agenda.

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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Bio
Born in Dibba, Sharjah in 1972.
He is the eldest among 11 brothers and sisters.
He was educated in Sharjah schools and is a graduate of UAE University in Al Ain.
He has written poetry for 30 years and has had work published in local newspapers.
He likes all kinds of adventure movies that relate to his work.
His dream is a safe and preserved environment for all humankind.
His favourite book is The Quran, and 'Maze of Innovation and Creativity', written by his brother.
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
The specs: 2018 Mazda CX-5
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The Uefa Awards winners
Uefa Men's Player of the Year: Virgil van Dijk (Liverpool)
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Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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The Florida Project
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Four stars
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Arsenal 3
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Southampton 2
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Red cards: Stephens (90' 2)
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