From left, Quacy, Quintan, both 12, Milo, and Quacy Jr, both 16 hold placards as they walk in the rain after attending a Black Lives Matter protest in front of Lafayette Park, near the White House, Washington DC. AFP
A man reacts at a memorial for George Floyd following a day of demonstration in a call for justice for the black American who died while in custody of the Minneapolis police, on June 5, 2020, in Minneapolis, Minnesota. AFP
A protester participates in a demonstration during a storm in front of Lafayette Park next to the White House, Washington, DC. AFP
Demonstrators attend a Black Lives Matter protest to express solidarity with US protestors in Sydney. AFP
Canadian Prime Minister Justin Trudeau, second left, takes a knee during in a Black Lives Matter protest on Parliament Hill, Ottawa, Canada. AFP
Protesters take a knee and raise their fists during a 'Black Lives Matter' demonstration in front of the Brooklyn Library and Grand Army Plaza in Brooklyn, New York. AFP
Youths kneel with placards reading 'Black Lives Matter' in front of riot police officers blocking the way in Athens during a rally against racism and police brutality and in support to the protests in US. AFP
People hold banners during a Black Lives Matter rally in central Seoul, South Korea. EPA
A man holds a placard in solidarity with thousands of people marching during a Black Lives Matter protest in Brisbane. AP
Protesters wear masks during a rally in solidarity with the Black Lives Matter demonstration on June 6, 2020 in Melbourne, Australia. Getty
Aboriginal elders conduct a traditional smoking ceremony at Town Hall during a 'Black Lives Matter' protest on June 6, 2020 in Sydney, Australia. Getty
Demonstrators are seen in the rain wearing protective face masks during a Black Lives Matter protest in Verulamium Park, St Albans, Britain, following the death of George Floyd in police custody in Minneapolis, on June 6, 2020. Reuters
People hold placards at a Black Lives Matter protest to express solidarity with US protesters, in Melbourne on June 6, 2020. AFP
Activists hold placards as they attend a rally in support of the 'Black Lives Matter' demonstrations in the US, during a march in the Myeongdong district of central Seoul on June 6, 2020. AFP
Activists hold placards as they attend a rally in support of the 'Black Lives Matter' protests, during a march in the Myeongdong district of central Seoul on June 6, 2020. AFP
A placard reading "black lives matter" is seen in a car during a communal conference of the Social Democratic Party (SPD) at a drive-in cinema on the site of the former blast furnace Phoenix West in Dortmund, western Germany, on June 6, 2020 amid the novel coronavirus COVID-19 pandemic. The conference aims at preparing the local elections in September. / AFP / Ina FASSBENDER
Protesters chant and hold placards during a 'Black Lives Matter' march on June 6, 2020 in Sydney, Australia. Getty
A young child attends the 'Black Lives Matter' march with her family on June 6, 2020 in Sydney, Australia. Getty
Protesters gather at a Black Lives Matter rally in Genoa, Italy, on June 6, 2020. EPA
Demonstrators wearing protective face masks attend a Black Lives Matter protest in London's Parliament Square on June 6, 2020, following the death of George Floyd in police custody in Minneapolis. Reuters
Race relations can be a fraught subject anywhere but especially so in the US right now. The long hot summer of national reckoning on race and policing has slipped into an autumn of continuing anguish and defiance.
Americans' view of the relations between black and white races is now the most negative of any year since Gallup started asking the question in 2001. And the issue of racial injustice has become one of the top four concerns, according to an NPR/Ipsos poll, as Americans prepare to vote in a consequential presidential election that will be closely watched around the world.
It figures. Nearly 60 years after Martin Luther King delivered his “I have a dream” speech to an audience of a quarter of a million people in Washington, DC, the issue of race relations in America can be boiled down to three intensely symbolic, highly charged things: knees, guns and votes.
Knees feature prominently. Late last month, tens of thousands joined the Get Your Knee Off Our Necks march in Washington, so named because of the manner in which George Floyd, an unarmed black man in Minneapolis, died at the hands of police in May.
A policeman knelt on Floyd’s neck as he gasped “I can’t breathe”. A bystander’s cellphone video of the atrocity went viral. The march followed repeated instances of the world and its sportsmen kneeling in support of racial and social justice campaigners in America.
And US President Donald Trump, who has called anti-racism activists "domestic terror", launched an ad attacking his Democratic challenger, Joe Biden, for "taking a knee" while racial justice protests in Minneapolis turned violent. The unsubtle message is that Mr Biden is complicit in the rioting that has occasionally erupted during the protests. It is the same subtext as Mr Trump's Republican National Convention last month, which focused on characterising the Democrats as the party of chaos and anarchy.
Guns too are increasingly coming into play as armed right-wing militia and vigilante groups supporting Mr Trump directly confront anti-racism protesters on the streets of American cities such as Kenosha, Wisconsin, Portland, Oregon and, more recently, Louisville, Kentucky. Sometimes the racial justice protesters are also visibly armed, raising the prospect of dangerous confrontations across a nation on edge.
Finally, there are the votes. With less than two months to go to the election, there are growing fears of vote suppression, especially in the case of poorer black voters and those who prefer to cast their ballot by mail because of the pandemic.
The situation remains volatile as Labour Day, marked in the US on the first Monday in September, came and went. Labour Day is traditionally seen to kick off the last lap of the general election campaign, which means both the Trump and Biden teams are intensifying their efforts to dominate the narrative, win over new voters or sway wavering ones.
The Black Lives Matter movement saw a revival following the killing of a black American man at the hands of a white American policeman. AFP
The most recent estimates show Mr Trump trailing in national opinion polls as well as in Wisconsin and Michigan, two of the three key swing states. He is currently tied with Mr Biden in Pennsylvania. An incumbent American president has never got past Labour Day as such a clear underdog since George H W Bush in 1992.
Analysts say Mr Trump has a narrow path to re-election and that it runs through heavily white states like Wisconsin and Minnesota. Unsurprisingly then, Mr Trump has put himself at the centre of the raging national debate about race and police tactics, but only by dismissing suggestions of "systemic racism" and assuming the mantle of guarantor of law and order.
Mr Trump recently tweeted mockingly about a Black Lives Matter activist and hailed his administration’s controversial new move to cut off federal agencies' anti-racism training, which has been cast by the government as "divisive, anti-American propaganda". He also continues to deride calls for policing reforms and to describe the unquiet status quo as the “American way of life”. This is thought to be code for white dominance of the levers of power.
Barack Obama's election wasn't so much a sign that America had achieved a post-racial society but that it was striving towards it
So, what might happen next? The logic and demands of politics in a presidential election year would seem to be heading for a full-frontal collision with a passionate, once-in-a-generation call for wholesale change. The disparate protests for social justice across the country show no sign of petering out, with Portland hitting the 100th-day mark of continuous demonstrations at the weekend.
Meanwhile, new cases of alleged police mistreatment of black people and brutality towards them continue to emerge, further fuelling sorrow and rage on the part of protesters. The case of Daniel Prude, a black man who suffocated in March while being handled by police came to public attention just last week. Prude was placed in a restraint called a "spit hood" by police.
The only certainty right now is that tension on America’s streets will continue to escalate. What is not clear is the extent to which Mr Trump’s “law and order” message will resonate in the countdown to election day, November 3, as Americans increasingly express alarm about protests and counter protests in their neighbourhoods and cities.
Perhaps the best way to think about the future of the US is to disentangle the facts from popular perception. The facts tell a compelling story.
Despite its shortcomings, America in 2020 is nothing like the 1950s, when the equality of man envisioned by the Declaration of Independence was very far from reality, inter-racial marriage was illegal in many states and housing and education were segregated. And then there was Barack Obama's election – and re-election – to the highest office in the land. It wasn't so much a sign that America had achieved a post-racial society but that it was striving towards it.
The US has been a country in social transition for much of the past half-century. For some, the pace is imprudent and all too hasty. But despite everything, there is nothing yet to suggest these naysayers will ultimately prevail.
Rashmee Roshan Lall is a columnist for The National
Dh200 for littering or spitting in the Dubai Metro
Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle.
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle
In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches
TO A LAND UNKNOWN
Director: Mahdi Fleifel
Starring: Mahmoud Bakri, Aram Sabbah, Mohammad Alsurafa
11 cabbie-recommended restaurants and dishes to try in Abu Dhabi
Iqbal Restaurant behind Wendy’s on Hamdan Street for the chicken karahi (Dh14)
Pathemari in Navy Gate for prawn biryani (from Dh12 to Dh35)
Abu Al Nasar near Abu Dhabi Mall, for biryani (from Dh12 to Dh20)
Bonna Annee at Navy Gate for Ethiopian food (the Bonna Annee special costs Dh42 and comes with a mix of six house stews – key wet, minchet abesh, kekel, meser be sega, tibs fir fir and shiro).
Al Habasha in Tanker Mai for Ethiopian food (tibs, a hearty stew with meat, is a popular dish; here it costs Dh36.75 for lamb and beef versions)
Himalayan Restaurant in Mussaffa for Nepalese (the momos and chowmein noodles are best-selling items, and go for between Dh14 and Dh20)
Makalu in Mussaffa for Nepalese (get the chicken curry or chicken fry for Dh11)
Al Shaheen Cafeteria near Guardian Towers for a quick morning bite, especially the egg sandwich in paratha (Dh3.50)
Pinky Food Restaurant in Tanker Mai for tilapia
Tasty Zone for Nepalese-style noodles (Dh15)
Ibrahimi for Pakistani food (a quarter chicken tikka with roti costs Dh16)
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
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
RESULTS
5pm: Maiden (PA) Dh80,000 1,600m
Winner: Raghida, Szczepan Mazur (jockey), Ibrahim Al Hadhrami (trainer) 5.30pm: Maiden (PA) Dh80,000 1,600m
Winner: AF Alareeq, Connor Beasley, Ahmed Al Mehairbi 6pm: Arabian Triple Crown Round-2 Group 3 (PA) Dh300,000 2,200m
Winner: Basmah, Fabrice Veron, Eric Lemartinel 6.30pm: Liwa Oasis Group 2 (PA) Dh300,000 1,400m
Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel 7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,600m
Winner: SS Jalmod, Richard Mullen, Satish Seemar 7.30pm: Handicap (TB) Dh100,000 1,600m
Winner: Trolius, Ryan Powell, Simon Crisford
Other workplace saving schemes
The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
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.