US Vice President Kamala Harris gained early momentum against Donald Trump on Tuesday as the Democrats' presumptive nominee sharpened attack lines against her Republican rival, a convicted felon.
Just two days after President Joe Biden dropped out of the race, Ms Harris opened a two-percentage-point lead over Mr Trump in a Reuters/Ipsos poll conducted on Monday and Tuesday.
Her advantage of 44 per cent to 42 per cent over Mr Trump is within the poll's margin of error, but it nonetheless marks a notable turnaround in recent polls, most of which have shown Mr Trump on course to easily prevail in November.
Democrats have reacted enthusiastically to Ms Harris's sudden emergence as presidential candidate, pouring hundreds of millions of dollars into her campaign and political action groups that support it.
In a preview of how she will take on Mr Trump, Ms Harris, who was California's attorney general from 2011-2017, is highlighting the former president's legal woes.
“I was a courtroom prosecutor. In those roles, I took on perpetrators of all kinds," she said on Monday to enthusiastic applause.
"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."
She repeated the lines at a rally in Wisconsin on Tuesday, to loud chants of "Kamala, Kamala".
Ms Harris also criticised Republicans for pushing Project 2025, a far-right proposal to reshape the federal government, and said Mr Trump would further erode America's frayed social safety net.
"We are not going back," she said.
Mr Trump has been found liable for sexual abuse and fraud, and was convicted of 34 felony counts of falsified business records. He has pleaded not guilty in other criminal cases against him.
Ms Harris, 59, quickly emerged as the Democratic candidate after Mr Biden, 81, announced on Sunday he would no longer seek a second term.
It came after weeks of pressure and grim polling, which showed Mr Biden had almost no path to victory after concerns about this age were highlighted during a debate against Mr Trump last month.
Within 36 hours of Mr Biden's endorsement of his deputy, she secured her party's nomination on Monday night by winning pledges from a majority of the delegates who will vote in the Democratic National Convention next month.
“I am proud to have secured the broad support needed to become our party's nominee,” Ms Harris said.
“I look forward to formally accepting the nomination soon.”
Ms Harris's rise dramatically reshapes an election in which many voters were unhappy with their options and offers Democrats a chance to reset their prospects after Mr Trump outperformed Mr Biden in poll after poll.
Saddled with concerns about his health and persistent high prices for goods ranging from petrol to housing, Mr Biden was behind in the competitive swing states that are likely to decide the election.
They include the Rust Belt states of Wisconsin, Michigan and Pennsylvania, and the Sun Belt states of Arizona and Nevada.
Mr Biden withdrew from the race after weeks of mounting pressure from Democrats who feared he lacked the stamina to take on Mr Trump.
The President disappeared from public view on July 17 after testing positive for Covid-19.
On Tuesday, he announced he would deliver a speech on Wednesday night from the Oval Office explaining his decision to end his campaign.
His exit followed Mr Trump's narrow survival of an assassination attempt that raised questions about security failures in the US Secret Service.
The agency director, Kimberly Cheatle, resigned on Tuesday, after numerous politicians called for her to step down.
Ms Harris's ascendancy to become the presumptive nominee has upended Mr Trump's campaign strategy.
After spending months attacking Mr Biden's physical and mental state, the 78-year-old former president is now the oldest person ever to seek the presidency and will face more scrutiny about his own health.
So far, Mr Trump and his allies have moved quickly to try to blame Mr Harris for some of Biden's more unpopular policies, including his administration's handling of the surge of migrants at the southern border with Mexico.
“Kamala Harris's dismal record is one of complete failure and utter incompetence. Her policies are Biden's policies, and vice versa,” Trump spokesman Steven Cheung said.
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
Specs
Engine: Duel electric motors
Power: 659hp
Torque: 1075Nm
On sale: Available for pre-order now
Price: On request
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
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Founders: Ines Mena, Claudia Ribas, Simona Agolini, Nourhan Hassan and Therese Hundt
Date started: January 2017, app launched November 2017
Based: Dubai, UAE
Sector: Private/Retail/Leisure
Number of Employees: 18 employees, including full-time and flexible workers
Funding stage and size: Seed round completed Q4 2019 - $1m raised
Funders: Oman Technology Fund, 500 Startups, Vision Ventures, Seedstars, Mindshift Capital, Delta Partners Ventures, with support from the OQAL Angel Investor Network and UAE Business Angels
