For American presidents visiting Ireland, the undertaking resonates like no other foreign visit the White House sets up. To be sure, there are the happy images that play well on campaign trails, rallying the estimated 40 million people in the US who tick the box that says Irish heritage.
There is also how it goes down in Ireland. Yes, there are the familiar pillars of such trips, an address to the Irish parliament and handshakes in the presidential parlour. There is also the impact for the Irish in renewing the bond with America. Since the Good Friday Agreement, there is also the specific US presence in the relationship between the North and South of the divided island.
Joe Biden is so avowedly Irish in identity that he watches keenly when the Irish rugby team is playing in the big games. (One very Irish aspect of this is that his cousins Rob and Dave Kearney have been star players in the team.)
You’d be hard put to get an American president so close to his Irish roots. But Mr Biden has some big shoes to fill on his trip this week.
John Fitzgerald Kennedy set a high watermark for all presidents visiting Ireland in the 1960s. Such was the impact of the glamorous presidential couple that for decades afterwards, ceramic plates with JFK’s image would hang on the walls of Irish homes. Certainly many of the houses during my youth, 20 years later, had a Kennedy looking down.
Tammany Hall is a byword for the political machine in the US, but it rings familiar and reassuring in Irish ears
Richard Nixon and Jimmy Carter visited in the 1970s. Then Ronald Reagan, the great communicator, set a Kennedy-style spell during his 1984 trip to Ballyporeen in County Tipperary. As the presidential helicopter circled to land, the MC on the makeshift stage told the crowd: “Whatever your views of the president, this is his best view of you.” A hint there was that sympathies lay more with Democratic presidents than Republican ones, but as the dancers did their stuff in the summer sun, Mr Reagan was warmly received.
Mr Reagan used the Irish element of his heritage to mitigate the fierce rivalry with then US House of Representatives speaker Tip O’Neill on Capitol Hill. When Mr O’Neill gibed that Ballyporeen translated into English as “valley of the small potatoes”, Mr Reagan took the joke heartily. The Irish bond between the two was such that Mr Reagan said if he had a ticket to heaven and Mr O’Neill did not, he’d throw it away to go to hell with him.
Tammany Hall is a byword for the political machine in the US, but it rings familiar and reassuring in Irish ears. This is partly because Bill Clinton took the most active role in Ireland in modern times. He said last week that the signing of the Good Friday Agreement 25 years ago was the happiest day of his life.
Barack Obama conducted a happy visit during his presidency, too, when part of his mother’s family were traced to a place called Moneygall. As Mr Obama noted during his time in the White House – designed and built by an Irishman called James Hoban – there is only one foreign leader with a fixed date in the calendar for a visit, and that is the Irish leader for St Patrick’s Day.
Mr Biden’s trip this week will take him to Belfast for the 25th anniversary celebrations. In a ceremony on Friday, Mr Biden’s senate contemporary George Mitchell was celebrated as an architect of that agreement. Mr Mitchell did indeed play an instrumental role to reconcile the republican and unionist traditions to a point of history where all could agree on local power sharing. But while the deal is honoured this week, the power sharing is no longer functioning. The unionists are alienated by the post-Brexit fallout that saw Northern Ireland retain economic ties to the rest of the island through the EU.
The US leader’s next stop is Carlingford, a harbour village that looks across the peninsula to Northern Ireland. It is between these two that Mr Biden can provide some unifying focus on his trip.
There are strong Irish ties established to 17 of the 46 US presidents. These are marked both in the North and the South. The homestead of Ulysses S Grant sits in the hills of Tyrone. Not far away from there is the Ulster-American Folk Park that monumentalises the Irish-American relationship with an Ulster-Scots twist. It is the ancestral property of Andrew Mellon, the Depression-era US treasury secretary and the scion of a banking family.
Mr Clinton straddled the Northern divisions, or at least he was more touched by them than most. In 1995, as his interests grew, there was what was described as a tussle between the Catholic side of his heritage in Fermanagh (Cassidys) and the Protestant side (Blythe) in Armagh. So confident was Mr Clinton in the Irish scene that he once quipped that he could still see the scars in the White House left by William Ross of County Down, who was commander of the British forces that sacked Washington in 1812.
The space for jokes is narrower today. The Belfast realities mean that Mr Biden’s trip there will have a curtailed feel while his reception in the South is cued up to be an open-armed celebration. The Carlingford stop is a chance for Mr Biden to draw together the political and the personal by reinforcing his messages from Belfast.
The last leg of the visit is on the western side in County Mayo, and is likely to be a repeat of his stopover as vice president to Mr Obama. The bid for a second presidential term for the 80-year-old will shape this part of the trip, too. His message from there would be that the US is, in local terms, the “next parish over the Atlantic”. Indeed, the millions who began their voyage from County Mayo to America ended up playing an outside role in US politics and business over centuries. Their descendants, such as Mr Biden, are paying it back.
Mr Biden likes to quote the Irish poet Seamus Heaney to provide inspiration to his audiences that hope and history can meet at the same point. And the Irish are again in need of some American balm for the island’s sores.
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”.
UAE SQUAD
Ahmed Raza (Captain), Rohan Mustafa, Jonathan Figy, CP Rizwan, Junaid Siddique, Mohammad Usman, Basil Hameed, Zawar Farid, Vriitya Aravind (WK), Waheed Ahmed, Karthik Meiyappan, Zahoor Khan, Darius D'Silva, Chirag Suri
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 years Ramadan fell in May
Citizenship-by-investment programmes
United Kingdom
The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).
All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.
The Caribbean
Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport.
Portugal
The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.
“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.
Greece
The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.
Spain
The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.
Cyprus
Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.
Malta
The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.
The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.
Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.
Egypt
A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.
Source: Citizenship Invest and Aqua Properties
The specs
Engine: 4-litre twin-turbo V8
Transmission: nine-speed
Power: 542bhp
Torque: 700Nm
Price: Dh848,000
On sale: now
The five pillars of Islam
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COMPANY%20PROFILE%20
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F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
At a glance
- 20,000 new jobs for Emiratis over three years
- Dh300 million set aside to train 18,000 jobseekers in new skills
- Managerial jobs in government restricted to Emiratis
- Emiratis to get priority for 160 types of job in private sector
- Portion of VAT revenues will fund more graduate programmes
- 8,000 Emirati graduates to do 6-12 month replacements in public or private sector on a Dh10,000 monthly wage - 40 per cent of which will be paid by government
MO
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Indoor cricket World Cup:
Insportz, Dubai, September 16-23
UAE fixtures:
Men
Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final
Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
Cheeseburger%20ingredients
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