US President Donald Trump and Democratic presidential candidate Joe Biden participate with Moderator Chris Wallace in the first 2020 presidential election debate. EPA
President Donald Trump and first lady Melania Trump wave as they leave the stage. Reuters
US President Donald Trump leaves after the first presidential debate at the Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio. AFP
Joe Biden, 2020 Democratic presidential nominee, speaks during the first US presidential debate. Bloomberg
President Donald Trump stands on stage with first lady Melania Trump. AP Photo
President Donald Trump watches as first lady Melania Trump arrives on stage followed by Jill Biden, wife of Democratic presidential candidate former Vice President Joe Biden. AP Photo
Democratic Presidential candidate and former US Vice President Joe Biden and US President Donald Trump take part in the first presidential debate. AFP
US President Donald Trump speaks during the first Presidential Debate at the Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio, 29 September 2020. EPA, pool
Democratic presidential candidate Joe Biden participates in the first 2020 presidential election debate at Samson Pavilion in Cleveland. EPA
Janet Brown, the Executive Director of the Commission on Presidential Debates, addresses the audience at the start of the first 2020 presidential campaign debate between US President Donald Trump and Democratic presidential nominee Joe Biden. Reuters
UFC fighter Colby Covington awaits the start of Donald Trump's first 2020 presidential campaign debate with Democratic presidential nominee Joe Biden, having been invited as a special guest by Trump. Reuters
Moderator and Fox News anchor Chris Wallace speaks before the first presidential debate. AFP
Eric Trump and Senior Advisor to the President Ivanka Trump arrive for the first presidential debate at the Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio on September 29, 2020. AFP
Debate moderator and Fox News anchor Chris Wallace arrives for the first presidential debate. AFP
Daughter and Senior Advisor to the US President Ivanka Trump, Donald Trump Jr. and Eric Trump, sons of the US President, are seen ahead of the first presidential debate. AFP
Tuesday night's first presidential debate marked the end of an era. It was an era that brought the outrageousness of talk radio and heavily packaged news media glitz into the American political arena.
It was an era in which the sound bite came to dominate. As recently as 1968, the average answer on a news programme was 43 seconds. Today it is down to nine seconds. That’s just enough time for a candidate to say: “I have a plan for dealing with Covid. Vote for me!”
The limits of this kind of political spectacle and political discourse have long been known, but now the ritual looks stale as did the participants.
Two men in their 70s and a moderator who is also in his 70s (but looks young for his age) staged a “debate”. All of these elderly gentlemen have made the bulk of their careers in the era of sound bites and talk radio. They offered nothing new to voters.
Not a mind in America will have been changed by what they saw. Although many will be in despair at the talking over, interrupting, and sheer bad manners that characterised the evening.
Donald Trump sounded like his Twitter feed, alternating between aggrievement and accusation. He could have been any right-wing talk radio host in America shouting into the microphone. Joe Biden tried to find a balance between looking presidential (something the pundits traditionally judge candidates on in these quadrennial charades) and fighting back.
Moderator Chris Wallace of Fox News, whose father was one of the most fearsome political interviewers of television’s Golden Age, tried to ride herd on the discussion but finally had to give up. Fifty minutes in, Mr Wallace started interrupting loudly, in the hopes of regaining control: “Why should I be any different than the two of you?”
Mr Trump whined he (Mr Biden) has been interrupting. Mr Wallace said pointedly: “Less than you.”
Did anyone hear that? Probably not.
Against the right-wing talk radio ranting, Mr Biden tried to get off some well-rehearsed zingers. Talking about Mr Trump's lamentable record on Covid-19 – 200,000 Americans have died, far more than in any other country – Mr Biden recalled the President's comments about the death toll: "It is what it is." Then the Democrat added: "It is what it is because you are who you are."
The 90 minutes was mostly noise but there were two clear moments of signal. The first came a little over an hour into the “debate” when Mr Wallace asked: “Are you willing tonight to condemn white supremacists and militia groups and to say they need to stand down and not add to violence in a number of these cities?”
“Which groups,” Mr Trump demanded.
He went on, almost everything I see is from the left wing not the right wing. Mr Wallace persisted.
“Who?” Mr Trump asked again. The Proud Boys, Mr Wallace answered. Mr Trump took a second, then said to the Proud Boys: “Stand back and stand by.” Within minutes, the well-armed group, one of several who have been in the streets threatening demonstrators during the season of unrest since the murder of George Floyd, put up a meme with that quote.
The other bit of signal amid the noise was the President’s repeated claim that there would be widespread fraud because of the anticipated record mail-in vote. Mr Trump was laying out his case for not accepting the result of the election.
These two clear signals herald the new era in American politics. First, no president in modern times has ever spoken directly to vigilantes or given a sense that they are a force he is willing to engage with and even command.
And make no mistake, the Proud Boys and other groups are not militias. Militia implies a governmental role. The Second Amendment, America’s charter for gun ownership and written in the days before the country had a standing army, says “a well-regulated militia, being necessary”. But these groups are not regulated. They are vigilantes looking to provoke a fight, maybe even a civil war.
Second, no president has ever trashed the election process so comprehensively in advance of polling day.
“Who won, who lost?” is not the question this year. Minds are made up. For many their minds were made up on November 9, 2016, the morning after last Election Day. Very little that has happened since has changed voting intentions.
In the snap polling that is part of the ritual of these debates, CNN found 60 per cent of viewers thought Mr Biden had won. That seems right to me. Mr Trump supporters represent around 40 per cent of the electorate. They are unswayable. They will never forsake their guy.
That is why I say we are entering a new era. The traditional tools of persuasion no longer work. Slogans masquerading as a governing philosophy are outmoded. All people can do is shout them at their opponents and hope their core supporters stay motivated enough to vote.
But when the President of the United States questions the vote’s legitimacy in advance, does this also herald a new era, one in which democracy itself is discarded?
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.
Nancy 9 (Hassa Beek)
Nancy Ajram
(In2Musica)
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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
Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment Directed: Roland Emmerich Cast: Ed Skrein, Woody Harrelson, Dennis Quaid, Aaron Eckhart, Luke Evans, Nick Jonas, Mandy Moore, Darren Criss Rating: 3.5/5 stars
At a glance
Fixtures All matches start at 9.30am, at ICC Academy, Dubai. Admission is free
Thursday UAE v Ireland; Saturday UAE v Ireland; Jan 21 UAE v Scotland; Jan 23 UAE v Scotland
UAE squad Rohan Mustafa (c), AshfaqAhmed, GhulamShabber, RameezShahzad, Mohammed Boota, Mohammed Usman, Adnan Mufti, Shaiman Anwar, AhmedRaza, Imran Haider, QadeerAhmed, Mohammed Naveed, AmirHayat, Zahoor Khan
