President-elect Donald Trump has chosen Kristi Noem to serve as the next head of the Department of Homeland Security.
"Kristi has been very strong on border security," Mr Trump said in a statement on Tuesday night. "She was the first governor to send National Guard soldiers to help Texas fight the Biden border crisis ... She will work closely with 'Border Czar' Tom Homan to secure the Border, and will guarantee that our American homeland is secure from our adversaries."
The Homeland Security role has a host of responsibilities, including administering border protection, immigration and national emergency response.
If confirmed, she will replace current secretary Alejandro Mayorkas, whom Republicans in the House of Representatives voted to impeach this year over what they claimed as mismanagement of the US southern border.
Political career
Once seen as a potential running mate for Mr Trump, Ms Noem is currently serving her second four-year term as South Dakota's Governor.
Ms Noem, a South Dakota native, was elected to the state legislature in 2006 after running her family's farm for several years.
She ran and won a seat in the US House in 2010 in a close race. During her time in Congress, she voiced support for US energy independence and sponsored legislation to ban abortion at the federal level.
In 2018, she ran for governor of South Dakota. During her tenure, she continued to champion energy independence, further cemented her pro-life stance and abolished the need for concealed carry licences in the state. She was re-elected in 2022 in a comfortable victory.
Trump nominations
The Covid-19 pandemic allowed for her rise to national prominence when she refused to impose a statewide mask mandate.
Ms Noem endorsed Mr Trump for president in September of last year and has been a vocal supporter of his “Make America Great Again” platform. In February, Mr Trump said she was one of the names on his shortlist of running mates.
However, after the publishing of her second autobiography, No Going Back, in which she describes shooting a dog that she “hated” to death, she appeared to fall out of favour with Mr Trump.
Positions on border and immigration
Ms Noem has voiced strong support for Mr Trump's immigration policies and has defended other Republican governors in their efforts to crack down on migrants in their states.
“The United States of America is in a time of invasion,” Ms Noem said in a joint session of the South Dakota state legislature this year. “The invasion is coming over our southern border. The 50 states have a common enemy, and that enemy is the Mexican drug cartels.”
She has also expressed support for the so-called Muslim ban, introduced by the Trump administration in 2017, that barred people from several Muslim-majority countries from entering the US.
“I share the President’s concerns about our ability to screen refugees – especially those from terrorist hotbed areas,” she said in 2017, after the issuing of the executive order. “I support putting a temporary pause on accepting refugees from terrorist-held areas – at least until the administration can certify that asylum seekers do not present a safety threat to the US.”
Ms Noem will join an administration that is expected to include immigration hardliners, Stephen Miller and Tom Homan, in a further indication that Mr Trump plans to follow through with his plans.
Mr Trump has vowed to begin mass deportations of illegal immigrants as soon as he enters office. He has also previously indicated he would reinstate the Muslim ban, saying in September that he would “ban refugee resettlement from terror-infested areas like the Gaza Strip”.
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More from Neighbourhood Watch:
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
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The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
more from Janine di Giovanni
Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
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Find the right policy for you
Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.
Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.
Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.
Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.
If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.
Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.
Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”
Results
6.30pm: Madjani Stakes Group 2 (PA) Dh97,500 (Dirt) 1,900m, Winner: RB Frynchh Dude, Pat Cosgrave (jockey), Helal Al Alawi (trainer)
7.05pm: Maiden (TB) Dh82,500 (D) 1,400m, Winner: Mnasek, Dane O’Neill, Doug Watson.
7.40pm: Maiden (TB) Dh82,500 (D) 1,600m, Winner: Grand Dubai, Sandro Paiva, Ali Rashid Al Raihe.
8.15pm: Handicap (TB) Dh87,500 (D) 2,200m, Winner: Meqdam, Sam Hitchcock, Doug Watson.
8.50pm: Dubai Creek Mile Listed (TB) Dh132,500 (D) 1,600m, Winner: Thegreatcollection, Pat Cosgrave, Doug Watson.
9.25pm: Conditions (TB) Dh120,000 (D) 1,900m, Winner: Sanad Libya, Richard Mullen, Satish Seemar.
10pm: Handicap (TB) Dh92,500 (D) 1,400m, Winner: Madkhal, Adrie de Vries, Fawzi Nass.
The five pillars of Islam
Killing of Qassem Suleimani
Jetour T1 specs
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