US President Donald Trump and Democratic presidential nominee Joe Biden took part in a highly fractious first debate last month. Reuters
US President Donald Trump and Democratic presidential nominee Joe Biden took part in a highly fractious first debate last month. Reuters
US President Donald Trump and Democratic presidential nominee Joe Biden took part in a highly fractious first debate last month. Reuters
US President Donald Trump and Democratic presidential nominee Joe Biden took part in a highly fractious first debate last month. Reuters

US election: the roots of a dirty 2020 campaign stretch deep into American political history


  • English
  • Arabic

Back in 2008, when a young senator from Illinois became the 44th president of the United States, I was so proud to be American that I hung a photocopied image of Barack Obama superimposed with the word "Hope" on the door of my Paris flat.

It was such an un-French thing to do; but even my bourgeois neighbours in the 6th arrondissement grinned when they saw it. Some congratulated me as though I had personally got Mr Obama elected. One even sent me a note: “High five. When you guys do it, you really do it right.”

That was a dozen years ago, a golden time when the White House had a cool, highly intelligent African-American man at the helm. For the first time in my many years of living abroad, I did not hide the fact I was born in the US. Mr Obama single-handedly rebranded America after the horror of the Iraq war.

Since then, my country has been assaulted at a level I never could have forecast. Every pillar of democracy is threatened to crack in two: human rights, rule of law, freedom of the press, the justice system. All are endangered.

Egged on by Donald Trump's approach and his terrifying fan base composed of right-wing militias such as the Proud Boys and conspiracy theorists such as QAnon, we've succumbed to a nastiness that is unprecedented. It has made the tribalism between Americans even more apparent; it makes me fear we could head down a road to potential civil war.

Watching President Trump's now infamous 60 Minutes interview last week, when he stormed off the set leaving veteran reporter Lesley Stahl aghast, I wondered when we let this campaign get so dirty. Shouldn't there have been a referee?

Both sides are guilty, but one side more so. The 2020 election makes Mr Trump's 2016 bellicose attacks on Hillary Clinton – the "Lock her up!" and "She's such a nasty woman" taunts – look tame.

The 2020 election has had no holds barred. Mr Trump told Ms Stahl that he was a victim of fake news; that he was bullied; that “Sleepy Joe” never had to answer tough questions; that "Potus" was shown no respect; that he was beleaguered and attacked.

What has been revealed this election season is Mr Trump’s lack of empathy, his mockery of those who are weaker: stutterers, “losers”, the poor, the disenfranchised, those who are not strong enough to become real estate sharks or marry supermodels.

Hunter Biden – an allegedly seedy character but one who deserves compassion for battling addiction, and losing his mother and sister in a childhood car crash – has been used as a centre-piece of Mr Trump's venom. Biden senior has a history of making gaffes – so he's been attacked as intellectually incompetent. The New York Times called the debates so cruel that they were "trampling decorum".

One Massachusetts voter told me she still has “PTSD” from the shock of the 2016 elections. She says she will refuse to watch the election returns this year, because they are too cruel. Instead, she will “take something strong and go to bed early”.

In 2016, a glowing Michelle Obama told the Democratic National Convention: “When they go low, we go high.” It’s been a battle cry for the bullied, the underclass, those who are subjugated. But the Democrats weren’t much better than Mr Trump this time around.

Mr Biden would not have been my choice for president – I backed Elizabeth Warren – but he is, above all, a decent man. He's suffered losses that no one should be expected to shoulder and, despite that, appears not to be broken by life. But even Mr Biden – a veteran Washington politician – seemed stunned by the vehemence of Mr Trump's malicious barbs.

  • FILE PHOTO: Democratic presidential candidate former Vice President Joe Biden answers a question as President Donald Trump listens during the second and final presidential debate at the Curb Event Center at Belmont University in Nashville, Tennessee, U.S., October 22, 2020. Morry Gash/Pool via REUTERS/File Photo
    FILE PHOTO: Democratic presidential candidate former Vice President Joe Biden answers a question as President Donald Trump listens during the second and final presidential debate at the Curb Event Center at Belmont University in Nashville, Tennessee, U.S., October 22, 2020. Morry Gash/Pool via REUTERS/File Photo
  • Democratic presidential nominee and former Vice President Joe Biden waves to supporters before speaking at a Drive-In rally in Dallas, Pennsylvania. AFP
    Democratic presidential nominee and former Vice President Joe Biden waves to supporters before speaking at a Drive-In rally in Dallas, Pennsylvania. AFP
  • Joe Biden delivers remarks at an event in Cincinnati, Ohio. AFP
    Joe Biden delivers remarks at an event in Cincinnati, Ohio. AFP
  • President Barack Obama awards Vice President Joe Biden the Presidential Medal of Freedom in 2017.
    President Barack Obama awards Vice President Joe Biden the Presidential Medal of Freedom in 2017.
  • President-elect Barack Obama, his wife Michelle, vice president-elect Joe Biden and his wife Jill arrive for an election night party in Chicago, Illinois in 2008. AFP
    President-elect Barack Obama, his wife Michelle, vice president-elect Joe Biden and his wife Jill arrive for an election night party in Chicago, Illinois in 2008. AFP
  • Jill Biden hugs husband Joe Biden at the end of the final presidential debate at Belmont University in Nashville, Tennessee. AFP
    Jill Biden hugs husband Joe Biden at the end of the final presidential debate at Belmont University in Nashville, Tennessee. AFP
  • Joe Biden, accompanied by his granddaughter Natalie Biden, speaks to people outside a campaign victory centerin Fort Lauderdale, Florida. AP Photo
    Joe Biden, accompanied by his granddaughter Natalie Biden, speaks to people outside a campaign victory centerin Fort Lauderdale, Florida. AP Photo
  • Vice-President Joe Biden and his sons Hunter and Beau walk in the Inaugural Parade in 2009 in Washington, DC. Getty Images
    Vice-President Joe Biden and his sons Hunter and Beau walk in the Inaugural Parade in 2009 in Washington, DC. Getty Images
  • Rose Boehle of Davenport, Iowa, becomes emotional as she and one of her granddaughters speaks with Democratic presidential candidate Joe Biden at a campaign rally in Iowa. AP Photo
    Rose Boehle of Davenport, Iowa, becomes emotional as she and one of her granddaughters speaks with Democratic presidential candidate Joe Biden at a campaign rally in Iowa. AP Photo
  • Joe Biden delivers remarks during a Drive-In Presidential campaign event in Tampa, Florida. AFP
    Joe Biden delivers remarks during a Drive-In Presidential campaign event in Tampa, Florida. AFP

"They are vicious," Mr Trump said of the "Dirty Democrats". He called Mr Biden "senile" and said House of Representatives Speaker Nancy Pelosi "sounds drunk". Meanwhile, the Lincoln Project, a group of disgruntled Republicans with a brilliant social media strategy, have cruelly gone after Mr Trump to a point where even I – who can't wait to see the end of the Trump presidency – think that he is himself being bullied. The balloons of him wearing a diaper and floating above cities were low blows. The schadenfreude when he tested positive for Covid-19 was mean-spirited. The posters of daughter Ivanka Trump and son-in-law Jared Kushner in Times Square looking like idiots are a step too far.

At what point did we stoop so low? When did elections become 7th grade and full of adolescent angst and pimply aggression? So I started looking back at American history and nasty moments. I found plenty that I was not taught in history class.

  • US President Donald Trump listens as Nigel Farage (R) speaks during a Make America Great Again rally at Phoenix Goodyear Airport October 28, 2020, in Goodyear, Arizona. / AFP / Brendan Smialowski
    US President Donald Trump listens as Nigel Farage (R) speaks during a Make America Great Again rally at Phoenix Goodyear Airport October 28, 2020, in Goodyear, Arizona. / AFP / Brendan Smialowski
  • U.S. President Donald Trump gives a thumbs up during a campaign rally at Phoenix Goodyear Airport in Goodyear, Arizona, U.S., October 28, 2020. REUTERS/Jonathan Ernst TPX IMAGES OF THE DAY
    U.S. President Donald Trump gives a thumbs up during a campaign rally at Phoenix Goodyear Airport in Goodyear, Arizona, U.S., October 28, 2020. REUTERS/Jonathan Ernst TPX IMAGES OF THE DAY
  • Democratic U.S. presidential nominee and former Vice President Joe Biden takes part in a virtual Get Out the Vote event with Oprah Winfrey in Wilmington, Delaware, U.S., October 28, 2020. REUTERS/Brian Snyder
    Democratic U.S. presidential nominee and former Vice President Joe Biden takes part in a virtual Get Out the Vote event with Oprah Winfrey in Wilmington, Delaware, U.S., October 28, 2020. REUTERS/Brian Snyder
  • California Senator and Democratic vice presidential nominee Kamala Harris speaks during a drive-in campaign rally in Phoenix, Arizona on October 28, 2020. / AFP / ARIANA DREHSLER
    California Senator and Democratic vice presidential nominee Kamala Harris speaks during a drive-in campaign rally in Phoenix, Arizona on October 28, 2020. / AFP / ARIANA DREHSLER
  • Vice President Mike Pence motions to his daughter Audrey Pence to walk on stage after he spoke during a campaign top on behalf of President Donald Trump on Wednesday, Oct. 28, 2020, in Flint, Mich. (Nicole Hester/Ann Arbor News via AP)
    Vice President Mike Pence motions to his daughter Audrey Pence to walk on stage after he spoke during a campaign top on behalf of President Donald Trump on Wednesday, Oct. 28, 2020, in Flint, Mich. (Nicole Hester/Ann Arbor News via AP)
  • Jessie Dales entertains supporters as they wait in line to enter the venue where US President Donald J. Trump will speak on a campaign stop, outside the venue at Goodyear Airport in Phoenix, Arizona. EPA
    Jessie Dales entertains supporters as they wait in line to enter the venue where US President Donald J. Trump will speak on a campaign stop, outside the venue at Goodyear Airport in Phoenix, Arizona. EPA
  • Poll worker Alice Machinist, of Newton, Mass., right, wears a mask and shield out of concern for the coronavirus while assisting a voter, left, with a ballot during early in-person general election voting, at the Newton Free Library, in Newton, Massachusetts. AP Photo
    Poll worker Alice Machinist, of Newton, Mass., right, wears a mask and shield out of concern for the coronavirus while assisting a voter, left, with a ballot during early in-person general election voting, at the Newton Free Library, in Newton, Massachusetts. AP Photo
  • Democratic U.S. presidential nominee and former Vice President Joe Biden and his wife Jill wave as they depart after casting their votes in the 2020 U.S. presidential election in Wilmington, Delaware, Reuters
    Democratic U.S. presidential nominee and former Vice President Joe Biden and his wife Jill wave as they depart after casting their votes in the 2020 U.S. presidential election in Wilmington, Delaware, Reuters
  • Mark Swindell (R) and his daughters Ivy (L) and Ella try to keep warm at dawn while waiting in line to attend a campaign rally with U.S. President Donald Trump at Phoenix Goodyear Airport n Goodyear, Arizona. AFP
    Mark Swindell (R) and his daughters Ivy (L) and Ella try to keep warm at dawn while waiting in line to attend a campaign rally with U.S. President Donald Trump at Phoenix Goodyear Airport n Goodyear, Arizona. AFP
  • Tara Immen of Happy Valley, Arizona, wears decorative glasses while waiting in line to attend a campaign rally with U.S. President Donald Trump at Phoenix Goodyear Airport. AFP
    Tara Immen of Happy Valley, Arizona, wears decorative glasses while waiting in line to attend a campaign rally with U.S. President Donald Trump at Phoenix Goodyear Airport. AFP
  • -A truck adorned with decorations and a Mitch McConnell sign sits outside of the venue where U.S. Senate Majority Leader Sen. Mitch McConnell, makes a campaign stop. AFP
    -A truck adorned with decorations and a Mitch McConnell sign sits outside of the venue where U.S. Senate Majority Leader Sen. Mitch McConnell, makes a campaign stop. AFP
  • Senate Majority Leader Sen. Mitch McConnell stands and speaks to the press and his supporters during a campaign stop in Smithfield, Kentucky. AFP
    Senate Majority Leader Sen. Mitch McConnell stands and speaks to the press and his supporters during a campaign stop in Smithfield, Kentucky. AFP
  • Julian Belilty, from the Kalorama neighbourhood of the District of Columbia, casts his early vote at the Marie Reed Elementary School in the Adams Morgan Neighborhood in Washington, U.S.. Reuters
    Julian Belilty, from the Kalorama neighbourhood of the District of Columbia, casts his early vote at the Marie Reed Elementary School in the Adams Morgan Neighborhood in Washington, U.S.. Reuters
  • Democratic presidential candidate Joe Biden speaks outside of the state building after voting in Wilmington, Delaware,. AFP
    Democratic presidential candidate Joe Biden speaks outside of the state building after voting in Wilmington, Delaware,. AFP
  • Scott Brady stands in front of his house with a Trump campaign sign in Springfield, Pa. Once a Democrat, Brady says he switched parties to vote for Donald Trump in 2016, and plans to vote for him again in 2020. AP Photo
    Scott Brady stands in front of his house with a Trump campaign sign in Springfield, Pa. Once a Democrat, Brady says he switched parties to vote for Donald Trump in 2016, and plans to vote for him again in 2020. AP Photo
  • Supporters of President Donald Trump cheer as he walks off stage after speaking during a campaign rally at Phoenix Goodyear Airport, in Goodyear, Arizona. AP Photo
    Supporters of President Donald Trump cheer as he walks off stage after speaking during a campaign rally at Phoenix Goodyear Airport, in Goodyear, Arizona. AP Photo

In 1800, for instance, former friends and co-draftees of the Declaration of Independence John Adams and Thomas Jefferson went head to head in a most politically incorrect way. The founding fathers were decidedly not moral and decent. Jefferson called Adams “a hideous hermaphroditical character”, neither man nor woman. Adams then predicted a Jeffersonian win would be akin to Armageddon with “female chastity violated… children on pikes”. Jefferson beat the hermaphrodite; the former friends never spoke again.

In 1828, the European-educated statesman John Quincy Adams got personal. He called opponent Andrew Jackson’s mother a common prostitute “who married a mulatto man”. Herbert Hoover was more ridiculous. He smeared Al Smith in 1928, at the height of the Jazz Age, for being Catholic, and a “card-playing, cocktail-drinking [fan of] prize-fighting, divorces, novels, poodles.” In 1964, the notoriously uncouth Texan Lyndon Baines Johnson destroyed the Barry Goldwater campaign by stealing speeches and made an ad of Goldwater blowing up a little girl with an atom bomb.

But nothing came close to Richard Nixon’s renown for cold cruelty. He told his supporters to call New Hampshire voters in the middle of the night whispering that black people would be bussed in for work if they voted for his rival Edmund Muskie. Nixon stole stationery from Muskie and forged the famous “Canuck letter” showing prejudice against Americans of French-Canadian descent. The Canuck letter made Muskie publicly break down in tears.

It got even lower. Nixon also released mice at a news conference with tags on them, calling Muskie "a rat fink". We all know what happened next: Nixon won but karma and the Watergate scandal brought him down.

Mercifully, we are now close to the end of the race. Most Americans are worn out by the pandemic and the economy. The election has been an additional psychological strain. I truly believe the entire American population is suffering from moral injury from the events we have seen over the past six months.

Will we be celebrating a pandemic Thanksgiving – one of the most important American holidays – with a new man heading for the White House? Given 2016’s trauma, I am not going to make a call on who will win. I have already voted; I will wait it out.

But either way, whoever gets it, they should issue a formal apology to the American people for forcing us to endure a long, bitter and deeply unpleasant campaign: one that revealed how low people will go to cling to power.

Janine di Giovanni is a Senior Fellow at Yale University’s Jackson Institute for Global Affairs

WORLD'S%2010%20HIGHEST%20MOUNTAINS
%3Cp%3E1.%09Everest%0D%3Cbr%3E2.%09K2%0D%3Cbr%3E3.%09Kangchenjunga%0D%3Cbr%3E4.%09Lhotse%0D%3Cbr%3E5.%09Makalu%0D%3Cbr%3E6.%09Cho%20Oyu%0D%3Cbr%3E7.%09Dhaulagiri%0D%3Cbr%3E8.%09Manaslu%0D%3Cbr%3E9.%09Nanga%20Parbat%0D%3Cbr%3E10.%09Annapurna%0D%3C%2Fp%3E%0A
The 12

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.

When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.

How to get there: Emirates currently flies from Dubai to Orlando five times a week.
INDIA SQUAD

Virat Kohli (capt), Rohit Sharma, Shikhar Dhawan, KL Rahul, Vijay Shankar, MS Dhoni (wk), Kedar Jadhav, Dinesh Karthik, Yuzvendra Chahal, Kuldeep Yadav, Bhuvneshwar Kumar, Jasprit Bumrah, Hardik Pandya, Ravindra Jadeja, Mohammed Shami

5 of the most-popular Airbnb locations in Dubai

Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:

• Dubai Marina

The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.

Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739 
Two bedroom: Dh627 to Dh960 
Three bedroom: Dh721 to Dh1,104

• Downtown

Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure.  “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."

Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154

• City Walk

The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena.  “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”

Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809 
Two bedroom: Dh682 to Dh1,052 
Three bedroom: Dh784 to Dh1,210 

• Jumeirah Lake Towers

Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.

Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629 
Two bedroom: Dh549 to Dh818 
Three bedroom: Dh631 to Dh941

• Palm Jumeirah

Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.

Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770 
Two bedroom: Dh654 to Dh1,002 
Three bedroom: Dh752 to Dh1,152 

SPEC%20SHEET%3A%20NOTHING%20PHONE%20(2)
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%E2%80%9D%20LPTO%20Amoled%2C%202412%20x%201080%2C%20394ppi%2C%20HDR10%2B%2C%20Corning%20Gorilla%20Glass%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Qualcomm%20Snapdragon%208%2B%20Gen%202%2C%20octa-core%3B%20Adreno%20730%20GPU%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F12GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20128%2F256%2F512GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20Android%2013%2C%20Nothing%20OS%202%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Dual%2050MP%20wide%2C%20f%2F1.9%20%2B%2050MP%20ultrawide%2C%20f%2F2.2%3B%20OIS%2C%20auto-focus%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2030%2F60fps%2C%201080p%20%40%2030%2F60fps%3B%20live%20HDR%2C%20OIS%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2032MP%20wide%2C%20f%2F2.5%2C%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%20Full-HD%20%40%2030fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204700mAh%3B%20full%20charge%20in%2055m%20w%2F%2045w%20charger%3B%20Qi%20wireless%2C%20dual%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Google%20Pay)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Fingerprint%2C%20face%20unlock%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP54%2C%20limited%20protection%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual-nano%20SIM%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Dark%20grey%2C%20white%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20Nothing%20Phone%20(2)%2C%20USB-C-to-USB-C%20cable%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%20(UAE)%3A%3C%2Fstrong%3E%20Dh2%2C499%20(12GB%2F256GB)%20%2F%20Dh2%2C799%20(12GB%2F512GB)%3C%2Fp%3E%0A
The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

On sale: Now

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

AndhaDhun

Director: Sriram Raghavan

Producer: Matchbox Pictures, Viacom18

Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan

Rating: 3.5/5

The specs: 2018 Peugeot 5008

Price, base / as tested: Dh99,900 / Dh134,900

Engine: 1.6-litre turbocharged four-cylinder

Transmission: Six-speed automatic

Power: 165hp @ 6,000rpm

Torque: 240Nm @ 1,400rpm

Fuel economy, combined: 5.8L / 100km

match info

Maratha Arabians 138-2

C Lynn 91*, A Lyth 20, B Laughlin 1-15

Team Abu Dhabi 114-3

L Wright 40*, L Malinga 0-13, M McClenaghan 1-17

Maratha Arabians won by 24 runs

J%20Street%20Polling%20Results
%3Cp%3E97%25%20of%20Jewish-Americans%20are%20concerned%20about%20the%20rise%20in%20anti-Semitism%3Cbr%3E%3Cbr%3E76%25%20of%20US%20Jewish%20voters%20believe%20Donald%20Trump%20and%20his%20allies%20in%20the%20Republican%20Party%20are%20responsible%20for%20a%20rise%20in%20anti-Semitism%3Cbr%3E%3Cbr%3E74%25%20of%20American%20Jews%20agreed%20that%20%E2%80%9CTrump%20and%20the%20Maga%20movement%20are%20a%20threat%20to%20Jews%20in%20America%22%3Cbr%3E%3C%2Fp%3E%0A
hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

Blackpink World Tour [Born Pink] In Cinemas

Starring: Rose, Jisoo, Jennie, Lisa

Directors: Min Geun, Oh Yoon-Dong

Rating: 3/5

Rafael Nadal's record at the MWTC

2009 Finalist

2010 Champion

Jan 2011 Champion

Dec 2011 Semi-finalist

Dec 2012 Did not play

Dec 2013 Semi-finalist

2015 Semi-finalist

Jan 2016 Champion

Dec 2016 Champion

2017 Did not play

 

Tomb Raider I–III Remastered

Developer: Aspyr
Publisher: Aspyr
Console: Nintendo Switch, PlayStation 4&5, PC and Xbox series X/S
Rating: 3/5

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Cultural fiesta

What: The Al Burda Festival
When: November 14 (from 10am)
Where: Warehouse421,  Abu Dhabi
The Al Burda Festival is a celebration of Islamic art and culture, featuring talks, performances and exhibitions. Organised by the Ministry of Culture and Knowledge Development, this one-day event opens with a session on the future of Islamic art. With this in mind, it is followed by a number of workshops and “masterclass” sessions in everything from calligraphy and typography to geometry and the origins of Islamic design. There will also be discussions on subjects including ‘Who is the Audience for Islamic Art?’ and ‘New Markets for Islamic Design.’ A live performance from Kuwaiti guitarist Yousif Yaseen should be one of the highlights of the day.