US Vice President-elect Kamala Harris, speaks during a 'Get Out The Vote' campaign event with Democratic Senate candidates Raphael Warnock and Jon Ossoff in Garden City, Georgia on January 3, 2021. Bloomberg
US Vice President-elect Kamala Harris, speaks during a 'Get Out The Vote' campaign event with Democratic Senate candidates Raphael Warnock and Jon Ossoff in Garden City, Georgia on January 3, 2021. Bloomberg
US Vice President-elect Kamala Harris, speaks during a 'Get Out The Vote' campaign event with Democratic Senate candidates Raphael Warnock and Jon Ossoff in Garden City, Georgia on January 3, 2021. Bl
There is a lot riding on a pair of elections in the southern American state of Georgia, as it votes to elect its senators two months after the general election. In the first round of voting, which took place during the November presidential election, none of Georgia’s candidates for senate earned the 50 per cent state mandated share of the vote to win.
Now, politics, history and geography are coming into collision in the state. The past and the future are in a furious tussle. Georgia, which last elected a Democrat to the Senate two decades ago and has never picked a black senator, could now call time on the status quo. Or not.
Some say Georgia’s polls straddle two political seasons. As a runoff from the November election, Georgia could legitimately be described as the last poll of the presidential election year 2020.
But it could equally be said to be the first US election of 2021, one that sets the tone for what happens in Joe Biden’s administration.
The race has drawn national and international attention and massive spending – nearly $550 million. It has also pulled in top-flight campaigners, not least president-elect Joe Biden, his vice-presidential pick Kamala Harris and President Donald Trump.
The stakes may never have been higher. Control of the senate and Mr Biden’s agenda hang in the balance. If even one of Georgia’s incumbent Republican senators wins, Mr Biden’s Democratic Party will be forced into a minority in the upper chamber of Congress. In that case, the Republican-majority Senate would be able to curtail the boldness of the incoming president’s initiatives and block key nominations to his cabinet and the judiciary. But if the Democrats win both seats, the Senate would be split, 50-50. As the US vice president is also president of the Senate, that would give Ms Harris the tie-breaking vote.
According to University of Georgia political scientist Charles Bullock, the twin elections are rare. It is something that “has never happened before and probably never will again. Two seats, from one state, in one election, that will decide senate control. It’s just unprecedented."
And wildly unpredictable as well. There is every indication that Republicans Kelly Loeffler and David Perdue are in tight contests against their Democratic rivals, black pastor Raphael Warnock and Jon Ossoff. In November, Mr Biden became the first Democratic presidential candidate to win Georgia in almost three decades.
Now, voter enthusiasm is high, something that is considered surprising for a run-off election. As a politically tumultuous year drew to a close, roughly 3 million Georgians had voted early, setting a new state record for turnout in a run-off.
Add to that a new and riotous sense of enhanced voter mobilisation in person and by every social media channel available. More than 70,000 new voters have registered in Georgia since November 3. Civic engagement groups across the state have aggressively pushed to turn out black voters. An Indian-American political organisation has run a multi-million-dollar campaign in the state to remind Asian-Americans and Pacific Islanders of their potentially decisive role in Georgia and, this time around, in national politics, too. In December, Mr Ossoff, a fresh-faced, millennial filmmaker and Democratic challenger, made his campaign debut on TikTok. The videos have gone viral by parodying popular memes and emphasising issues, such as student loan debt relief and a higher minimum wage, that resonate with young voters. The buzz has been intense, with Georgia’s teenage influencers responding with voting-related videos of their own. Some have been inserting reminders – sandwiched between fashion videos and humorous memes – on the senate’s role in helping Mr Biden enact liberal changes.
And then there is Mr Warnock, a flamboyant preacher at an Atlanta church that has a long and prominent history in the civil rights movement. The pastor has used election advertising in a clever and unusual way, to neutralise racial stereotypes as well as Republican efforts to explicitly tie him to black radicalism. Two of his adverts, featuring his pet beagle, revolve around a little-discussed issue: racism about dog ownership.
Wilbur, a 6-month-old French bulldog, with owners Seth Westfall and Amy Noland in Rabbit Hash, Kentucky, US on November 13, 2020. Wilbur was elected the Mayor of Rabbit hash in November's election cycle. The town has elected a canine to the office of mayor since 1998. AP
Research by California political science professor Michael Tesler shows that most Americans believe that black people are more likely to own “scary” breeds, such as rottweilers and pit bulls, while white people generally favour more approachable pets, such as golden retrievers, collies, Labradors and Dalmatians. Accordingly, analysts say that Mr Warnock’s “deracialising” adverts “will be taught in race politics classes for years to come”.
Perhaps. It’s not clear how effective the Warnock advertisements, Ossoff TikTok videos and broader voter-mobilisation efforts will eventually prove in a state that has been solidly Republican for decades.
L-R: Senator Kelly Loeffler, Senator David Perdue, and White House senior adviser Ivanka Trump at a campaign event in Milton, Georgia, December 21, 2020. Reuters
That said, the Trump factor is increasingly complicating matters for the Republican Party, as it tries to hold on to Georgia’s crucial senate seats. Mr Trump, long seen as his party’s biggest driver of turnout, has been sending mixed messages to Georgia’s voters ever since he lost the state to Mr Biden by just under 12,000 votes. He has baselessly called the Senate races “illegal and invalid”, sown doubt about the security of elections in Georgia and in general and has openly feuded for weeks with the state’s Republican governor and head of elections for their refusal to reverse Mr Biden’s win.
Some say Georgia's polls straddle two political seasons
On Sunday, a leaked recording of an hour-long phone call had Mr Trump putting immense pressure and even threatening Georgia's top officials. The Republicans might lose the senate seats, he said, "a lot of people aren't going out to vote…because they hate what you did to the President". Even before that extraordinary audio was heard around the world, veteran Republican pollster Frank Luntz was warning that Mr Trump's behaviour could prove costly by depressing Republican turnout.
Whatever happens, the results will probably not be known for days, given that it took more than a week to call the November 3 election in Georgia. The state may be the final episode in an American political thriller that promised to be nail-biting right to the end.
Rashmee Roshan Lall is a columnist for The National
Brief scoreline:
Manchester United 2
Rashford 28', Martial 72'
Watford 1
Doucoure 90'
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
MATCH INFO
Uefa Champions League, last 16, first leg
Ajax v Real Madrid, midnight (Thursday), BeIN Sports
Use unique usernames and passwords while enabling multi-factor authentication.
Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
Avoid suspicious social media ads promoting fraudulent schemes.
Only invest in crypto projects that you fully understand.
Critically assess whether a project’s promises or returns seem too good to be true.
Only use reputable platforms that have a track record of strong regulatory compliance.
Store funds in hardware wallets as opposed to online exchanges.
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.
Global state-owned investor ranking by size
1.
United States
2.
China
3.
UAE
4.
Japan
5
Norway
6.
Canada
7.
Singapore
8.
Australia
9.
Saudi Arabia
10.
South Korea
MATCH INFO
Rugby World Cup (all times UAE)
Final: England v South Africa, Saturday, 1pm
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
2011 – lost to Uruguay on penalties in the quarter-finals
2015 – lost to Chile on penalties in the final
2016 – lost to Chile on penalties in the final
Where to buy art books in the UAE
There are a number of speciality art bookshops in the UAE.
In Dubai, The Lighthouse at Dubai Design District has a wonderfully curated selection of art and design books. Alserkal Avenue runs a pop-up shop at their A4 space, and host the art-book fair Fully Booked during Art Week in March. The Third Line, also in Alserkal Avenue, has a strong book-publishing arm and sells copies at its gallery. Kinokuniya, at Dubai Mall, has some good offerings within its broad selection, and you never know what you will find at the House of Prose in Jumeirah. Finally, all of Gulf Photo Plus’s photo books are available for sale at their show.
In Abu Dhabi, Louvre Abu Dhabi has a beautiful selection of catalogues and art books, and Magrudy’s – across the Emirates, but particularly at their NYU Abu Dhabi site – has a great selection in art, fiction and cultural theory.
In Sharjah, the Sharjah Art Museum sells catalogues and art books at its museum shop, and the Sharjah Art Foundation has a bookshop that offers reads on art, theory and cultural history.
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”