America's next first lady will be Dr Jill Biden. The qualification is also referenced in her Twitter handle: @DrBiden. She has good reason and the right to use it, having received a research doctoral degree from a legitimate US university 13 years ago.
On November 7, the day the 2020 presidential election was called for Mr Biden and his running mate Kamala Harris, Dr Biden’s Twitter feed bore a photo of the future president and his wife holding up a sign in their living room. It read: Dr and vice president Biden live here.
The strikethrough of the word 'vice', Mr Biden’s second-string job in the two-term Obama administration, was the point. More than 30 years after Mr Biden first ran for the highest office in America, he finally prevailed.
His loving wife was recording a proud family moment, as well she might.
The photo was jokey and all too true. Indeed, it was Dr and President Biden who lived in their house in Wilmington, Delaware.
Soon, the doctor and her presidential spouse would move to a different residence, 1600 Pennsylvania Avenue, otherwise known as the White House.
Except that the conservative curmudgeon of the human species won’t have it. Joseph Epstein, 83, BA and an essayist of long-standing, recently advised Dr Biden, in a patronising opinion piece, to drop the title because it “sounds and feels fraudulent, not to say a touch comic”.
Mr Epstein even referred to the 69-year-old soon-to-be US first lady as “kiddo”. He went on to question her right to the medical-sounding qualification: “Your degree is, I believe, an Ed.D., a doctor of education, earned at the University of Delaware through a dissertation with the unpromising title ‘Student Retention at the Community College Level: Meeting Students’ Needs’,” Mr Epstein wrote. “A wise man once said that no one should call himself ‘Dr’ unless he has delivered a child. Think about it, Dr Jill, and forthwith drop the doc.”
The rebuke drew widespread academic angst and accusations of sexism, but it is hardly new or original, which is to say it might not serve as the ideal doctoral research topic. Mr Epstein's gripe against the doctor heading to the White House reprised a 2013 complaint by Charles C W Cooke in the conservative magazine National Review.
But is Dr Biden really pretending to something to which she has no right?
At the time Dr Biden was America’s second lady, which led Mr Cooke, who mockingly revealed having a BA and MA, to diagnose her “credential snobbery”. He also cast doubt on her “doctorate in ‘educational leadership’, whatever the hell that is”. Dr Biden, Mr Cooke concluded, is “not alone in having recognised the virtue of pretending to be a doctor in public”.
But is Dr Biden really pretending to something to which she has no right?
Jill Biden during her husband's first campaign event, Pittsburgh, Pennsylvania, US, April, 29, 2019. EPA
The question has particular resonance for me as I received my non-medical doctorate three months ago. It is in creative and critical research and the topic was a mouthful: 'A critical investigation of the Platonic influence on early Arab philosophers’ notion of creative control'. People like Mr Cooke and Mr Epstein might respond, “whatever the hell that is”.
Sections of the medical community too, as happened in the Canadian Medical Association Journal in 2016, might question “who should be allowed to call themselves doctor?”
But the Canadian kerfuffle was not about non-medical doctoral degree holders such as Dr Biden. Or me.
At the time, an Ontario audiologist, a healthcare worker who wasn’t the type of doctor you see for a bad back, had asked for the legal right to use the title “Dr” on the strength of her research doctorate.
The Canadian view eventually veered towards laissez faire so "long as there is no intent to mislead patients, and all professionals are aware of their abilities and boundaries".
That seems to be a sensible way to look at the matter of who gets to use “Dr”. It is discretionary if you are not a medical doctor, the title being used mostly in academic settings.
A doctor of philosophy degree derives from the original Greek 'philosophia', meaning love of wisdom and from the Latin word 'docco', which means to teach.
In a sense, Dr Biden has a license to teach, something she has done for years, the last 11 of which were as a professor of English at Northern Virginia Community College.
That is exactly the sort of academic environment where a doctoral degree is recognised for what it is. Anyone who has earned a doctorate has the right to use the title as they see fit.
Rashmee Roshan Lall is a columnist for The National
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What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
Gifts exchanged
King Charles - replica of President Eisenhower Sword
Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
Donald Trump - hand-bound leather book with Declaration of Independence
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
Favourite book: Peter Rabbit. I used to read it to my three children and still read it myself. If I am feeling down it brings back good memories.
Best thing about your job: Getting to help people. My mum always told me never to pass up an opportunity to do a good deed.
Best part of life in the UAE: The weather. The constant sunshine is amazing and there is always something to do, you have so many options when it comes to how to spend your day.
Favourite holiday destination: Malaysia. I went there for my honeymoon and ended up volunteering to teach local children for a few hours each day. It is such a special place and I plan to retire there one day.
National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
