Here are some headline-making stories from American newspapers this week: A 15-year-old boy, Ethan Crumbley entered Oxford High School in Michigan with a handgun. He is charged with killing four teenagers and wounding eight other people.
The trial of Ghislaine Maxwell in New York hears sordid tales of multi-millionaire Jeffrey Epstein and abuse of under-age girls.
The US Supreme Court may soon cause a national outcry by overturning access to abortions supposedly guaranteed by the landmark case known as Roe versus Wade.
US President Joe Biden has signed into law a temporary funding bill to avoid a US federal government shutdown just hours before the latest deadline, in a row with Congress.
Republican Congressman Paul Gosar tweeted a video in which in an anime he is shown killing a Democratic Congresswoman from New York, Alexandria Ocasio-Cortez and swinging a sword at Mr Biden.
And Kevin Strickland a 62-year-old African American has been freed from prison in Missouri after 43 years. He has been cleared of triple homicide. Mr Strickland is bewildered by his freedom.
These news stories stick in my mind because, even though they are shocking, they also are familiar and recognisable American tales. The America where I lived – and which I love – did often have headlines similar to these, but my experience was not filled with gun-toting juveniles, despicable billionaire sex predators or hate-filled members of Congress. On the contrary, the America of my personal experience is that of a wonderful nation experienced by most US citizens. It is a land where one of my daughters is studying at a great US university; where my son is spending a week having fun with friends in New York; the land where I have never seen so much natural beauty nor experienced so much kindness and friendship from strangers.
The disjunction between the America in the life of most citizens and America in the anecdotal on TV and in newspapers is not the fault of the news media. Bad things happen in a great country. That old song "America the Beautiful" co-exists with plenty of examples of America the Ugly. Like Dr Jekyll and Mr Hyde, the two inhabit the same body. And the America of gun violence, racial and political division, and super-rich people thinking they are above the law, is not a 21st century aberration. It is a bolted-on accompaniment of American history, the ugly counterpoint to the brilliance and genius of American people in every field of human endeavour.
Far from being a modern phenomenon, the first known killings on school property in north America were recorded in 1764, before the US even existed. The first recorded school shooting involving a pupil was in Kentucky in November 1853. Matthew Ward shot dead a headmaster for excessively punishing Ward’s brother the previous day. Ward was acquitted of murder. By 1866 the New York Times argued against guns in schools, noting the problem included "... pistols being dropped on the floor at balls or being exploded in very inconvenient ways.”
The first recorded school shooting involving a pupil was in Kentucky in November 1853
The “inconvenient ways” of school shootings continue to shock us because guns are now even more powerful, but the violent pathology remains the same. Then there are the political divisions. In his November 2020 election victory speech, Joe Biden promised a “time to heal” after the divisions of the Trump era. Presidents – with the exception of Donald Trump – always do promise to heal. But as we approach Christmas, the threat of the government shutdown, the bitter row over abortion and the nastiness in Congress all attest to the fact that “healing” American public life is a better slogan than a political reality.
The words “gridlock,” “demosclerosis” and “government shutdowns” are just part of the now routine political vocabulary of Washington life, even if shutdowns are fairly new. They date from 1980 where a “lapse of appropriation” – that is, when Congress refuses to give the President money to spend – means US federal government workers have to be sent home.
The worst shutdowns hit the Clinton administration for 21 days in 1995-96, the Obama administration for 16 days in 2013, and the Trump administration for a record 35 days in 2018-19.
As for the unpleasant behaviour of the Arizona Republican Paul Gosar, four sitting US Presidents have been assassinated. Theodore Roosevelt and Ronald Reagan narrowly escaped the same fate, and among the many failed assassination attempts, I once reported on the death of an alcoholic pilot who flew a stolen Cessna aircraft into the Clinton White House. The Clintons were not at home. The pilot was killed. And so as we process the latest American news, good and bad, maybe we should also remember that country song of American diversity and division from 20 years ago:
One kid dreams of fame and fortune
One kid helps pay the rent
One could end up going to prison
One just might be president.
The song is called “Only in America”. It is a land where the American dream lives alongside some nightmares. Only in America.
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
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.
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
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Italy
AC Milan, Inter Milan, Juventus
Spain
Atletico Madrid, Barcelona, Real Madrid
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
UAE squad
Humaira Tasneem (c), Chamani Senevirathne (vc), Subha Srinivasan, NIsha Ali, Udeni Kuruppuarachchi, Chaya Mughal, Roopa Nagraj, Esha Oza, Ishani Senevirathne, Heena Hotchandani, Keveesha Kumari, Judith Cleetus, Chavi Bhatt, Namita D’Souza.
