US Vice President Kamala Harris is well on her way to securing the Democratic Party's nomination to challenge Republican Donald Trump in November, after President Joe Biden dropped out of the race.
Momentum was quickly building on Monday for Ms Harris, making her nomination all but inevitable as donors poured money into her campaign, big-name Democrats endorsed her and no one came forward to challenge her.
“One day down. 105 to go. Together, we're going to win this,” Ms Harris said on X on Monday, one day after Mr Biden said he was no longer running and endorsed his deputy to succeed him.
If Ms Harris, whose parents are from India and Jamaica, were to be nominated and then beat Mr Trump in the November 5 election, she would become the first woman, the first black woman and the first person of Asian descent to occupy the White House.
During this year's primary elections, Mr Biden won easily in every state, with Ms Harris on the ticket as his running mate.
She must formally secure the nomination from about 4,700 Democratic convention delegates and superdelegates, but this now appears to be a formality and some state delegates have already thrown their support behind Ms Harris.
In Pennsylvania, the state's 159 Democratic delegates voted unanimously to support Ms Harris during an online meeting on Monday.
Adam Bonin, a Democratic election lawyer in Pennsylvania, predicted other delegates would soon follow suit.
"Within a day or two, it will be clear that she will be the nominee," Mr Bonin told The National.
"I am hearing so much enthusiasm and we are seeing it in volunteer sign-ups, we are seeing it in fundraising. Everyone is thrilled having Kamala Harris as our presumptive nominee."
Delegates are expected to vote in an online roll call on or soon after August 1, Mr Bonin said, clearing the way for Ms Harris to formally accept the Democratic nomination during the party's convention in Chicago from August 19-22.
In her first public comments since Mr Biden's announcement, Ms Harris stood outside the White House on Monday and praised her boss in an upbeat tribute that was a contrast to recent appearances by an exhausted-looking Mr Biden.
The President stepped down from his re-election bid weeks after he appeared confused and incoherent at a debate against Mr Trump.
“I have seen every day in our President his honesty, his integrity, his commitment to his faith and his family, his big heart and his deep love of our country,” Ms Harris said.
“We are deeply, deeply grateful for his service to our nation.”
Ms Harris said on Sunday that she would fight to “earn and win this nomination” and do “everything in my power to unite the Democratic Party – and unite our nation – to defeat Donald Trump”.
At her official campaign launch on Monday, Ms Harris took direct aim at her Republican rival: "I was a courtroom prosecutor. In those roles, I took on perpetrators of all kinds. Predators who abused women. Fraudsters who ripped off consumers. Cheaters who broke the rules for their own gain. So hear me when I say I know Donald Trump's type."
Mr Trump has been found liable for sexual abuse and fraud, and was convicted of 34 felony counts of falsified business records.
Apart from Mr Biden's endorsement, Ms Harris has been gathering support from several high-profile Democrats including Bill and Hillary Clinton, who said they would “fight with everything we've got to elect her”.
Former House speaker Nancy Pelosi said she had “full confidence” that Ms Harris would win the general election.
Crucially, Ms Harris also won support from California Governor Gavin Newsom, Pennsylvania Governor Josh Shapiro and New Jersey Governor Phil Murphy, all of whom had been floated as possible candidates to run against Mr Trump.
Other prominent Democrats including Transport Secretary Pete Buttigieg and progressive Congresswoman Alexandria Ocasio-Cortez also offered support.
But former president Barack Obama did not make an immediate endorsement, saying he wanted Democrats to create a nominating process from which an “outstanding nominee emerges”.
In another vital sign of Democratic enthusiasm for Ms Harris, her campaign said on Monday that she had raised more than $81 million in less than 24 hours after Mr Biden said he was stepping aside.
Politico reported that her political action committee received $150 million in new commitments from major donors in the same time.
The money will play a huge role in boosting Ms Harris's national profile and counters some of the big-ticket donations Mr Trump is enjoying, including $45 million a month from billionaire Elon Musk.
PROFILE
Name: Enhance Fitness
Year started: 2018
Based: UAE
Employees: 200
Amount raised: $3m
Investors: Global Ventures and angel investors
Nayanthara: Beyond The Fairy Tale
Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni
Director: Amith Krishnan
Rating: 3.5/5
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
Read more about the coronavirus
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
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Common%20symptoms%20of%20MS
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Countries offering golden visas
UK
Innovator Founder Visa is aimed at those who can demonstrate relevant experience in business and sufficient investment funds to set up and scale up a new business in the UK. It offers permanent residence after three years.
Germany
Investing or establishing a business in Germany offers you a residence permit, which eventually leads to citizenship. The investment must meet an economic need and you have to have lived in Germany for five years to become a citizen.
Italy
The scheme is designed for foreign investors committed to making a significant contribution to the economy. Requires a minimum investment of €250,000 which can rise to €2 million.
Switzerland
Residence Programme offers residence to applicants and their families through economic contributions. The applicant must agree to pay an annual lump sum in tax.
Canada
Start-Up Visa Programme allows foreign entrepreneurs the opportunity to create a business in Canada and apply for permanent residence.
Dirham Stretcher tips for having a baby in the UAE
Selma Abdelhamid, the group's moderator, offers her guide to guide the cost of having a young family:
• Buy second hand stuff
They grow so fast. Don't get a second hand car seat though, unless you 100 per cent know it's not expired and hasn't been in an accident.
• Get a health card and vaccinate your child for free at government health centres
Ms Ma says she discovered this after spending thousands on vaccinations at private clinics.
• Join mum and baby coffee mornings provided by clinics, babysitting companies or nurseries.
Before joining baby classes ask for a free trial session. This way you will know if it's for you or not. You'll be surprised how great some classes are and how bad others are.
• Once baby is ready for solids, cook at home
Take the food with you in reusable pouches or jars. You'll save a fortune and you'll know exactly what you're feeding your child.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Skewed figures
In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458.
