Latest updates: Follow our full coverage on the US election
US opinion polls had for months shown Kamala Harris and Donald Trump locked in a tight race that was nearly impossible to predict. When the votes were counted, however, the results were not even close: Mr Trump and the Republicans won by a landslide.
The political postmortem examination has already begun into why Ms Harris fared so badly against a convicted felon whom she had painted as an existential threat to American democracy.
Ultimately, she appears to have been undone by the high cost of living in America and by her own boss, President Joe Biden.
More than two thirds of voters did not like the job he was doing and the economy over which he was presiding. Timothy Kneeland, a political science and history professor at Nazareth College in upstate New York, said the “abysmal” approval rating was simply too much of a burden for Ms Harris.
“Almost no incumbent can survive that, let alone a successor to that incumbent,” Prof Kneeland, who held a watch party for his students for what many anticipated would be a historic Harris victory, told The National. “The country spoke and spoke loudly.”
Even though the US economy has created millions of new jobs under the Biden-Harris administration and inflation is cooling, voters still think prices on everything from health care to housing are far too high.
Prof Kneeland believes Ms Harris was dealt a bad hand. “I don't blame Kamala Harris,” he said, noting she was a victim of circumstance more than any ill-fated strategy.
The Harris campaign pulled in a record-breaking haul of more than $1 billion during her 16-week trail for the White House but it didn't move the needle for her.
“This is actually proof that despite what many repeat over and over again, money doesn't buy elections,” Prof Kneeland said. “The same thing happened with Hillary Clinton, she broke fund-raising records as well, but look what happened.”
Mr Biden only stepped aside for Ms Harris in July, leaving her scant time to differentiate herself from the President on economic issues, as conflicts raged in the Middle East and Ukraine.
Even though he left the race, Mr Biden continued to make gaffes that undermined his deputy, including last week when he suggested Trump supporters were “garbage”. The White House said he was referring to only one supporter in particular, but it was a devastating and unforced error akin to Ms Clinton calling many Republicans “deplorable” in 2016.
Ms Harris also struggled to compete with the Trump campaigning juggernaut. The 78-year-old president-elect worked tirelessly across the US and seldom shied away from media engagements, unlike Ms Harris who preferred to keep to scripted and tightly stage-managed appearances.
At one point last month, Mr Trump appeared on Joe Rogan's podcast for a freewheeling conversation lasting three hours that helped boost his standing among male voters.
Prof Kneeland said the economic angst experienced by many Americans played a role in Mr Trump's triumphant return but added the media played a significant part, too.
“Any time he did or said anything outrageous, it was covered again, just like in 2016,” he said. “The Trump campaign, I think, realised that worked in their favour and they didn't care so much what he said, because they knew it was better to keep him in the media spotlight free of charge.”
This year's result in many ways mirrors the 1968 election, when Lyndon B Johnson decided not to run and Hubert Humphrey stepped in at the last minute, paving the way for Republican Richard Nixon to win.
When Mr Biden decided to not pursue re-election in July, many political analysts and democratic activists wondered if he had waited too long.
“Joe Biden's decision not to step aside in a more timely manner is more to blame than anything Kamala Harris did or didn't do,” Prof Kneeland said.
Also during the analysis of the Harris campaign, some are wondering if third-party candidates such as Jill Stein acted as a spoiler akin to Ralph Nader in 2000, leading to the siphoning of voters for Democrats.
But Mr Trump's margins were big enough that such candidates made little difference to Ms Harris's dismal night.
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
Match info
Huddersfield Town 0
Chelsea 3
Kante (34'), Jorginho (45' pen), Pedro (80')
AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street
The seven points are:
Shakhbout bin Sultan Street
Dhafeer Street
Hadbat Al Ghubainah Street (outbound)
Salama bint Butti Street
Al Dhafra Street
Rabdan Street
Umm Yifina Street exit (inbound)
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
$1,000 award for 1,000 days on madrasa portal
Daily cash awards of $1,000 dollars will sweeten the Madrasa e-learning project by tempting more pupils to an education portal to deepen their understanding of math and sciences.
School children are required to watch an educational video each day and answer a question related to it. They then enter into a raffle draw for the $1,000 prize.
“We are targeting everyone who wants to learn. This will be $1,000 for 1,000 days so there will be a winner every day for 1,000 days,” said Sara Al Nuaimi, project manager of the Madrasa e-learning platform that was launched on Tuesday by the Vice President and Ruler of Dubai, to reach Arab pupils from kindergarten to grade 12 with educational videos.
“The objective of the Madrasa is to become the number one reference for all Arab students in the world. The 5,000 videos we have online is just the beginning, we have big ambitions. Today in the Arab world there are 50 million students. We want to reach everyone who is willing to learn.”
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How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Know your camel milk:
Flavour: Similar to goat’s milk, although less pungent. Vaguely sweet with a subtle, salty aftertaste.
Texture: Smooth and creamy, with a slightly thinner consistency than cow’s milk.
Use it: In your morning coffee, to add flavour to homemade ice cream and milk-heavy desserts, smoothies, spiced camel-milk hot chocolate.
Goes well with: chocolate and caramel, saffron, cardamom and cloves. Also works well with honey and dates.
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Chatham House Rule
A mark of Chatham House’s influence 100 years on since its founding, was Moscow’s formal declaration last month that it was an “undesirable
organisation”.
The depth of knowledge and academics that it drew on
following the Ukraine invasion had broadcast Mr Putin’s chicanery.
The institute is more used to accommodating world leaders,
with Nelson Mandela, Margaret Thatcher among those helping it provide
authoritative commentary on world events.
Chatham House was formally founded as the Royal Institute of
International Affairs following the peace conferences of World War One. Its
founder, Lionel Curtis, wanted a more scientific examination of international affairs
with a transparent exchange of information and ideas.
That arena of debate and analysis was enhanced by the “Chatham
House Rule” states that the contents of any meeting can be discussed outside Chatham
House but no mention can be made identifying individuals who commented.
This has enabled some candid exchanges on difficult subjects
allowing a greater degree of free speech from high-ranking figures.
These meetings are highly valued, so much so that
ambassadors reported them in secret diplomatic cables that – when they were
revealed in the Wikileaks reporting – were thus found to have broken the rule. However,
most speeches are held on the record.
Its research and debate has offered fresh ideas to
policymakers enabling them to more coherently address troubling issues from climate
change to health and food security.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
