Newly inaugurated President Donald Trump had a busy first 24 hours, signing a series of executive orders that he says will usher in a “golden age” in the US.
The executive orders ran the gamut from wind turbines to working from home, and there are reportedly more to come.
“President Trump is using the power of the pen and the authority granted to him by Congress to secure our borders, restore American energy dominance, slash unnecessary government bureaucracy, cut regulations and reverse the disaster wrought by the Biden administration,” Speaker of the House Mike Johnson said. “We are witnessing the beginning hours of America’s golden age, and in the days ahead we can expect President Trump to revive our nation’s strength and values, drain the swamp and return us to prosperity.”
Foreign policy
One of the executive orders directed his new Secretary of State, Marco Rubio, to “champion core American interests” and “always put America and American citizens first”. During the first Trump administration, this policy meant withdrawing from international organisations that were accused of taking advantage of the US.
Mr Trump issued another executive order withdrawing the US from the Paris Climate Accords, which aimed to align international reductions in carbon emissions and limit global warming to about 1.5°C above pre-industrial levels. He withdrew the US from the agreements during his first administration but former president Joe Biden rejoined. Mr Trump also used an executive order to withdraw from the World Health Organisation.
He also designated Mexican cartels as foreign terrorist organisations. The order means the Trump administration will work “to ensure the total elimination of these organisations’ presence in the United States and their ability to threaten the territory, safety and security” of Americans.
Immigration
Throughout his campaign, Mr Trump criticised the Biden administration's response to the high influx of migrants along the US southern border. He issued an executive order declaring a national emergency on the border, with another mandating the sealing of the border by declaring an “invasion” was under way.
“I have determined that the current state of the southern border reveals that the federal government has failed in fulfilling this obligation to the States and hereby declare that an invasion is ongoing at the southern border, which requires the federal government to take measures to fulfil its obligation to the States,” the second order says.
Mr Trump moved to eliminate birthright citizenship, which is given to a person if they were born in the US, granted by the Fourteenth Amendment. The order has already been challenged by human rights organisations and 18 states.
He also issued an order directing that “entry into the United States of refugees under the USRAP [US Refugee Admissions Programme] be suspended”.
January 6
The Justice Department carried out an unprecedented number of prosecutions against those who took part in the January 6, 2021, Capitol insurrection. In one of his first executive orders, Mr Trump commuted the sentences or pardoned all people prosecuted over involvement in the riot.
“This proclamation ends a grave national injustice that has been perpetrated upon the American people over the last four years and begins a process of national reconciliation,” the order stated.
He also issued an order “ending the weaponisation of the federal government”. Mr Trump and his allies have accused the Justice Department of targeting them due to their political beliefs. He was the focus of several state and federal cases focused on his mishandling of classified documents and alleged involvement in election interference.
Energy
Mr Trump also issued an order declaring a “national energy emergency”, stating that “the harmful and shortsighted policies of the previous administration” has caused an inadequate energy supply and infrastructure, which “causes and makes worse the high energy prices that devastate Americans”.
To increase US energy independence, Mr Trump issued an order “unleashing” Alaska's energy potential. The order includes provisions that would allow the US to “fully avail itself of Alaska’s vast lands and resources” and “efficiently and effectively maximise” their development, particularly energy-focused projects such as developing the state's liquefied natural gas stores.
During his speech at his inaugural parade, Mr Trump railed against wind power, telling supporters “if you're into whales, you don't want windmills”, referring to reports that a larger than average number of whales were dying off the coast of the US north-east, implying it was due to wind turbines there. Among the executive orders he issued was one temporarily withdrawing “from disposition for wind energy leasing all areas within the Offshore Continental Shelf”.
Economy
Another mainstay of the Trump campaign was the high cost of living, which Mr Trump blamed on the Biden administration. One of his executive orders mandated “emergency price relief” to Americans, directing all agencies to, within the law, work to lower the cost of housing, create employment opportunities and eliminate “harmful, coercive 'climate' policies” that raise food prices.
He issued an order mandating an “America First trade policy”, which includes “addressing unfair and unbalanced trade”. Mr Trump has said he plans to issue massive tariffs on countries including China, Canada and Mexico, which he claims will generate large flows of income for the US.
Federal workforce
Mr Trump and his allies have vowed to reduce the size of the federal workforce to try to eliminate waste. One of his executive orders called for a hiring freeze until the Office of Management and Budget, in consultation with the Office of Personnel Management and the new Department of Government Efficiency – led by billionaire Elon Musk – submits “a plan to reduce the size of the federal government’s workforce through efficiency improvements and attrition”.
He also ordered that all government departments “take all necessary steps to terminate remote work arrangements and require employees to return to work in-person … on a full-time basis”. Another order called for “accountability” in the federal workforce, and said that while an employee's personal political affiliation was unimportant, they must implement “to the best of their ability” the administration's policies.
Another mandated the end of “diversity, equity and inclusion” programmes – a major fixture in the so-called culture war – in an effort to end “immense public waste and shameful discrimination”. “Federal employment practices … shall reward individual initiative, skills, performance and hard work and shall not under any circumstances consider DEI … goals, policies, mandates or requirements,” the order read.
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The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Mia Man’s tips for fermentation
- Start with a simple recipe such as yogurt or sauerkraut
- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.
- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.
- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.
Copa del Rey
Barcelona v Real Madrid
Semi-final, first leg
Wednesday (midnight UAE)
Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
The five new places of worship
Church of South Indian Parish
St Andrew's Church Mussaffah branch
St Andrew's Church Al Ain branch
St John's Baptist Church, Ruwais
Church of the Virgin Mary and St Paul the Apostle, Ruwais
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
The Bio
Favourite holiday destination: Either Kazakhstan or Montenegro. I’ve been involved in events in both countries and they are just stunning.
Favourite book: I am a huge of Robin Cook’s medical thrillers, which I suppose is quite apt right now. My mother introduced me to them back home in New Zealand.
Favourite film or television programme: Forrest Gump is my favourite film, that’s never been up for debate. I love watching repeats of Mash as well.
Inspiration: My late father moulded me into the man I am today. I would also say disappointment and sadness are great motivators. There are times when events have brought me to my knees but it has also made me determined not to let them get the better of me.
Match info
Manchester United 1
Fred (18')
Wolves 1
Moutinho (53')
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
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
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
Three tips from La Perle's performers
1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.
2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.
3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
The bio
Favourite book: The Alchemist by Paulo Coelho
Favourite travel destination: Maldives and south of France
Favourite pastime: Family and friends, meditation, discovering new cuisines
Favourite Movie: Joker (2019). I didn’t like it while I was watching it but then afterwards I loved it. I loved the psychology behind it.
Favourite Author: My father for sure
Favourite Artist: Damien Hurst
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Bookshops: A Reader's History by Jorge Carrión (translated from the Spanish by Peter Bush),
Biblioasis
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
THE SPECS
Engine: 1.5-litre, four-cylinder turbo
Transmission: seven-speed dual clutch automatic
Power: 169bhp
Torque: 250Nm
Price: Dh54,500
On sale: now