Latest updates: Follow our full coverage on the US election
An extraordinary US presidential election campaign comes to a head on Tuesday, as millions of American voters decide if it will be Vice President Kamala Harris or former president Donald Trump who will be moving into the White House in January.
Both candidates campaigned up to the last possible minute as they offered starkly differing visions for America, blitzing the seven swing states that will decide the outcome of the election and holding back-to-back rallies as they sought to convince voters to turn out to support them.
Opinion polls have shown the race is a toss-up, with Mr Trump and Ms Harris tied in most surveys. Unlike in previous election years, this campaign has seen a focus on US foreign policy as wars rage in the Middle East and Ukraine.
This election has been defined by shock moments and even after the polls close the drama is likely to continue. Mr Trump, who in 2020 refused to concede after losing to Democrat Joe Biden by seven million votes, has promised to challenge results that do not go his way.
The exhausting election cycle, which got under way after the 2022 midterm elections, included historic events such as the July 13 attempted assassination on Mr Trump at a rally in Pennsylvania. That came only weeks after President Joe Biden dropped out of the race after a disastrous debate performance revealed the extent of his cognitive decline. And in May, Mr Trump was convicted of 34 felony counts in a hush money scheme.
The 2024 election will also be remembered for the divergent visions for America offered by the two candidates. Mr Trump has painted a bleak picture of a declining nation overrun by immigrants that only he can protect. Ms Harris has sought to sound a brighter, more unifying tone.
Ms Harris has lost a large chunk of the Democrats' normally reliable support from Arab Americans thanks to her unflinching backing of Israel as it bombs Gaza and Lebanon. Mr Trump, meanwhile, has been quick to exploit the frustration, making repeated overtures to Arab Americans by promising to bring peace, without providing details.
At a last-minute rally in Michigan late on Sunday, Ms Harris addressed the situation in the Middle East and said the past year had been “devastating”.
“As president, I will do everything in my power to end the war in Gaza, to bring home the hostages, end the suffering in Gaza, ensure Israel is secure and ensure the Palestinian people can realise their right to dignity, freedom, security and self-determination,” she told the crowd in East Lansing.
In Dearborn, a Yemeni-American voter who wanted to be identified by only his first name, Monasser, said he cast a ballot for third-party candidate Jill Stein on Tuesday because of the Biden administration's support for Israel.
“I didn’t feel comfortable voting for either of the other two candidates,” Monasser, who has voted for Joe Biden, Barack Obama and Hillary Clinton in the past, told The National.
Ali Haider, a doctor originally from south Lebanon, said that up until a few days ago he was undecided but ultimately he opted for Ms Harris.
“I picked who thought might make a little bit of difference for when it comes to getting a ceasefire as soon as possible,” Mr Haider told The National. “A lot of the rallies she did in the last couple of weeks, I thought her approach seemed reasonable to me when it comes to what is going on in the Middle East.”
The leading issues this election are the economy, immigration and abortion. Even though unemployment is down, stock markets are performing well and inflation is cooling, Americans are still furious about post-pandemic price increases.
The conservative-packed Supreme Court in 2022 overturned the federal right to an abortion, something Mr Trump took credit for. He has also said women should face “some form of punishment” if they get an abortion, a stance that could impact on his support among women voters.
Another issue is democracy itself. Ms Harris has warned that her rival wants to shred the US Constitution, rule like a dictator and has expressed admiration for Adolf Hitler and his Nazi generals. But a poll commissioned by The National suggests this issue might not be resonating with a critical mass of voters, with only one in 10 respondents listing it as a top concern.
Nearly half of America's electorate have cast an early ballot, with slightly more votes coming from registered Democrats than Republicans. But Republicans typically turn out in force on election day itself, so it is difficult to read too much into the early numbers.
Mr Trump is laying the groundwork to once again contest results if he loses.
He has begun spreading misinformation about the voting in Pennsylvania, claiming “fake ballots” and “cheating” as he seeks to sow doubt over any defeat he might face there, in a foreshadowing of chaos that may come after polls close. One of his former top advisers, Steve Bannon, who was released from prison last week, wants Mr Trump to declare victory soon after polls close on Tuesday, even if the results are not clear.
Despite no evidence of any meaningful election cheating in the US, Mr Trump claimed that Democrats in Pennsylvania “are fighting so hard to steal this damn thing”.
North of Philadelphia in suburban Bucks County, Tom Nicholas arrived at his polling station 40 minutes before it opened. He said he voted in person because he did not trust the postal process.
“Too much opportunity to cheat,” he said. “The chain of custody of the voting is the problem, once those pieces of paper go into a box or somewhere else, there's no guarantee of who touched it, where it went and that's concerning to me.”
All eyes are on Pennsylvania, with both candidates spending considerable time and hundreds of millions of dollars in the swing state. It has left some voters exhausted and looking forward to the end of the tumultuous election season.
"A lot of people are going through pre-PTSD,” said Maureen Faust, who brought her dogs with her to vote in central Philadelphia. “Some of us are just going to bury our heads under a pillow tomorrow, or we’ll just feel a weight of relief. But it's not going to be over until it's over and it's not necessarily going to be over tomorrow.”
In Arizona's Maricopa County, 30,000 new ballots were cast in the first 90 minutes of polls opening, officials said. Mr Trump and his supporters in 2020 claimed fraud in Maricopa County and it has been a hotspot for conspiracy theories. Initial results from the critical county are expected to be announced at 8pm local time.
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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.
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
More on Quran memorisation:
Hurricanes 31-31 Lions
Wellington Hurricanes:
Tries: Gibbins, Laumape, Goosen, Fifita tries, Barrett
Conversions: Barrett (4)
Penalties: Barrett
British & Irish Lions:
Tries: Seymour (2), North
Conversions: Biggar (2)
Penalties: Biggar (4)
TOUCH RULES
Touch is derived from rugby league. Teams consist of up to 14 players with a maximum of six on the field at any time.
Teams can make as many substitutions as they want during the 40 minute matches.
Similar to rugby league, the attacking team has six attempts - or touches - before possession changes over.
A touch is any contact between the player with the ball and a defender, and must be with minimum force.
After a touch the player performs a “roll-ball” - similar to the play-the-ball in league - stepping over or rolling the ball between the feet.
At the roll-ball, the defenders have to retreat a minimum of five metres.
A touchdown is scored when an attacking player places the ball on or over the score-line.
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
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
How to join and use Abu Dhabi’s public libraries
• There are six libraries in Abu Dhabi emirate run by the Department of Culture and Tourism, including one in Al Ain and Al Dhafra.
• Libraries are free to visit and visitors can consult books, use online resources and study there. Most are open from 8am to 8pm on weekdays, closed on Fridays and have variable hours on Saturdays, except for Qasr Al Watan which is open from 10am to 8pm every day.
• In order to borrow books, visitors must join the service by providing a passport photograph, Emirates ID and a refundable deposit of Dh400. Members can borrow five books for three weeks, all of which are renewable up to two times online.
• If users do not wish to pay the fee, they can still use the library’s electronic resources for free by simply registering on the website. Once registered, a username and password is provided, allowing remote access.
• For more information visit the library network's website.
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
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The five pillars of Islam
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Carzaty%2C%20now%20Kavak%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%20%3C%2Fstrong%3ECarzaty%20launched%20in%202018%2C%20Kavak%20in%20the%20GCC%20launched%20in%202022%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%20140%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20Automotive%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3ECarzaty%20raised%20%246m%20in%20equity%20and%20%244m%20in%20debt%3B%20Kavak%20plans%20%24130m%20investment%20in%20the%20GCC%3C%2Fp%3E%0A
What is a black hole?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
The biog
Name: Abeer Al Bah
Born: 1972
Husband: Emirati lawyer Salem Bin Sahoo, since 1992
Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old
Education: BA in Elementary Education, worked for five years in a Dubai school
Global state-owned investor ranking by size
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United States
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China
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UAE
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Japan
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Norway
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Canada
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Singapore
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Australia
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Saudi Arabia
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South Korea
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Sholto Byrnes on Myanmar politics
COMPANY PROFILE
Name: Xpanceo
Started: 2018
Founders: Roman Axelrod, Valentyn Volkov
Based: Dubai, UAE
Industry: Smart contact lenses, augmented/virtual reality
Funding: $40 million
Investor: Opportunity Venture (Asia)
