Political leaders can, of course, change their policies but generally they cannot change their personalities.
Former UK prime minister Margaret Thatcher – even those who disliked her policies would agree – was one of the great personalities of British politics. She was highly organised and very determined. She also boasted about being resolute, saying that “the lady is not for turning”, and portraying herself as “the Iron Lady”.
Yet even over the bitter struggle in 1981 about Irish republican prisoners who starved themselves to death Mrs Thatcher proved, as the cliche puts it, that politics is the art of the possible. Publicly she took a hard line – that the IRA were terrorists – but secretly engaged in negotiations to end their hunger strike.
The Thatcher example is instructive because right now diplomats, members of the US Congress, political journalists and many of us as citizens are trying to make sense of Donald Trump’s hardline policies in his second term as president that will begin on January 20.
We all know the threats and promises about ending the Ukraine war in 24 hours, his scepticism about Nato, steep tariffs on trade, pumping more oil and attacking “woke” ideas (whatever they are). Diplomatic cables to and from foreign embassies in Washington will query about what Mr Trump’s hard-nosed soundbites will mean in reality.
But perhaps the clue to Mr Trump’s second presidential term lies less with policy proposals and more with the president’s personality. Will he, like the Iron Lady, talk tough but inevitably make deals?
Trump does seem to follow the three Cohn rules of business and political survival
A new movie offers a clue. It is based on Mr Trump’s early business life, long before he showed any interest in politics, and is a highly entertaining insight into the personality and character of the next president of the United States. It’s called The Apprentice and is directed by the Iranian-Danish filmmaker Ali Abbasi.
Rather than featuring Mr Trump in The Apprentice reality-TV series, it portrays him as an actual apprentice, learning about business in New York City in the 1970s and '80s from the sinister figure of Roy Cohn. It’s a riveting watch.
Mr Trump, played by an excellently cast Sebastian Stan, is, as one critic put it, “horribly convincing”. The movie shows Mr Trump as a somewhat lost-yet-ambitious young man from a difficult family, seeking in Cohn a father figure to guide him. Cohn – again with excellent casting – is played by the Succession actor Jeremy Strong.
In real life, Cohn was notorious as a fixer and a bully, someone who worked on the anti-communist witch-hunt of the 1950s with senator Joe McCarthy. He also represented various mafia figures. In 1986, he was disbarred for unethical conduct after he tried to get a dying client to make Cohn himself the beneficiary of his will.
In the film, Mr Cohn advises the young Mr Trump that if he wants to succeed in the ruthless world where US business, politics and law intersect, then he must follow three rules. Those rules are: first, attack, attack, attack. Second, admit nothing, deny everything. Third, always claim victory, never admit defeat.
You may be able to understand why Mr Trump’s lawyers in 2024 sent a “cease and desist” letter to the film’s producers after its premiere. The producers presumably enjoyed the resulting publicity. A biopic is, of course, not real life. However, the film’s narrative does help us analyse the subsequent career and behaviour of this most enigmatic political leader.
Mr Trump does seem to follow the three Cohn rules of business and political survival. Attack, attack, attack sounds like the Trump campaigns in 2024, 2020 and back in 2016. Calling Hillary Clinton “Crooked Hillary” at every turn was the embodiment of “attack”. Admit nothing, deny everything also strikes a chord.
It reminds viewers of the events of January 2021, when Mr Trump refused to accept that his actions helped foment the Capitol Hill riot. And “always claim victory, never admit defeat” is of course precisely what Mr Trump did when he lost the November 2020 election. He still claims he won.
Does any of this help diplomats and foreign leaders predict what Mr Trump will do next? Not precisely. But it does offer clues as to how to deal with a president whose policies seem difficult to understand in detail but whose character is decipherable.
In his ghost-written book, The Art of the Deal, Mr Trump insists that negotiations begin with him demanding the maximum and yet being prepared to negotiate in the end, providing that he himself can boast of being a “winner”; that can translate into politics, too.
The film also offers clues about the kinds of characters Mr Trump likes to surround himself with as he prepares to launch his second term – Elon Musk and others in Mr Trump’s inner circle have a track record of extraordinary success often based on making the boldest claims and demands.
Of course, political life is not a movie. Political actors will not stick to the Trump script. But when The Apprentice becomes The President on January 20, we can at least expect a hugely interesting drama.
Scorline
Iraq 1-0 UAE
Iraq Hussein 28’
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Dunki
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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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Killing of Qassem Suleimani
How much sugar is in chocolate Easter eggs?
- The 169g Crunchie egg has 15.9g of sugar per 25g serving, working out at around 107g of sugar per egg
- The 190g Maltesers Teasers egg contains 58g of sugar per 100g for the egg and 19.6g of sugar in each of the two Teasers bars that come with it
- The 188g Smarties egg has 113g of sugar per egg and 22.8g in the tube of Smarties it contains
- The Milky Bar white chocolate Egg Hunt Pack contains eight eggs at 7.7g of sugar per egg
- The Cadbury Creme Egg contains 26g of sugar per 40g egg
What is graphene?
Graphene is extracted from graphite and is made up of pure carbon.
It is 200 times more resistant than steel and five times lighter than aluminum.
It conducts electricity better than any other material at room temperature.
It is thought that graphene could boost the useful life of batteries by 10 per cent.
Graphene can also detect cancer cells in the early stages of the disease.
The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.