U.S. Democratic presidential candidate Joe Biden waves to journalists before boarding his campaign plane ahead of a trip to North Carolina, at the New Castle County Airport in New Castle, Delaware, U.S., October 18, 2020. REUTERS/Tom Brenner TPX IMAGES OF THE DAY
U.S. Democratic presidential candidate Joe Biden waves to journalists before boarding his campaign plane ahead of a trip to North Carolina, at the New Castle County Airport in New Castle, Delaware, U.S., October 18, 2020. REUTERS/Tom Brenner TPX IMAGES OF THE DAY
U.S. Democratic presidential candidate Joe Biden waves to journalists before boarding his campaign plane ahead of a trip to North Carolina, at the New Castle County Airport in New Castle, Delaware, U.S., October 18, 2020. REUTERS/Tom Brenner TPX IMAGES OF THE DAY
U.S. Democratic presidential candidate Joe Biden waves to journalists before boarding his campaign plane ahead of a trip to North Carolina, at the New Castle County Airport in New Castle, Delaware, U.

Why Americans campaigning for Joe Biden are worried


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Al Gore is a politician whose reputation after he left mainstream politics actually improved. He is best known now for environmental activism in his films and publications on climate change. But while he was US Vice President during the Clinton years, comedians joked that the difference between Gore and a coffee table was that "he was the wooden one."

On one occasion, when I was supposed to interview former US president Bill Clinton, White House staff called to say that a death in Mr Clinton’s family meant he had to return to Arkansas, but vice president Gore would do the interview instead. My heart sank.

Al Gore is smart and likeable but he was not an interesting interviewee. When I turned up for the interview in the White House Roosevelt Room, Mr Gore arrived carrying Socks, the Clinton cat. He put Socks on my lap and laughed: “Here – that’s as close as you’re going to get to the Clinton Charisma today.”

We chatted for a while, but as soon as the camera turned on, the warm and witty vice president disappeared and – to be brutal – I would have had a better interview with the cat. But Mr Gore was – and is – a good man. He proved it in 2000 during the presidential election with George W Bush, when Americans ended with the closest election result in history. A few hundred votes in Florida determined the winner.

US President Bill Clinton steps over the family pet cat Socks as he returns to the White House in Washington, 14 April 1994. Paul J Richards / AFP
US President Bill Clinton steps over the family pet cat Socks as he returns to the White House in Washington, 14 April 1994. Paul J Richards / AFP

Under the American system, invented in the days of the horse and cart, the president is not directly elected. That is why even though Hillary Clinton had more popular votes than Donald Trump, Mr Trump won more “Electoral College” votes from each state, and those votes decide the winner.

Bill Clinton and Al Gore at the inauguration of US President-elect George W Bush, on 20 January 2001 in Washington, DC. Paul J Richards / AFP
Bill Clinton and Al Gore at the inauguration of US President-elect George W Bush, on 20 January 2001 in Washington, DC. Paul J Richards / AFP

Florida in 2000 had a particularly antiquated voting system and Mr Bush and Mr Gore disagreed on who had won. In the bitter dispute over a recount the judgement went to the US Supreme Court and – to simplify complex constitutional, legal and practical questions – the court decided in favour of Mr Bush.

But the US Supreme Court was and is composed of political appointees, judges appointed for life by the president of the day. In 2000, the Supreme Court was seen as highly partisan. Thomas Mann of the Brookings Institute wrote in January 2001 that "Bush ultimately garnered the presidency when a sharply divided and transparently political Supreme Court ended the manual recount in Florida that might have produced a different outcome."

The White House, Washington, DC. Mandel Ngan / AFP
The White House, Washington, DC. Mandel Ngan / AFP
The US Supreme Court, in Washington, DC. Saul Loeb/ AFP
The US Supreme Court, in Washington, DC. Saul Loeb/ AFP

Al Gore did what was best for the US and conceded, even though it was probably not the best thing for Al Gore. A few hundred dodgy votes decided the fate of 300 million people, while many scholars and journalists suspected a fair recount would have given Gore Florida – and the presidency.

You can guess why I'm reminiscing. When I attended George W Bush's Inauguration in January 2001 as he took the oath of office I wondered about one of the great "what ifs" of history. What if Al Gore had simply said "The Supreme Court is partisan. The election was stolen by Republicans. It is unfair and I do not accept that Bush won." Al Gore would never do such a thing. But Donald Trump might. Mr Trump is a Rino – Republican In Name Only. He has no "ideology" beyond what is best for Donald Trump.

And that is why Americans campaigning for Joe Biden are worried despite the opinion polls showing Mr Biden coasting to victory. Mr Biden needs a big turnout, and a massive and overwhelming victory.

Joe Biden (R) and Donald Trump take part in the first presidential debate in Cleveland, Ohio, on September 29. Saul Loeb / AFP
Joe Biden (R) and Donald Trump take part in the first presidential debate in Cleveland, Ohio, on September 29. Saul Loeb / AFP

Even if Mr Biden is ahead by 10 per cent in the popular vote in November, if Florida, Pennsylvania, Ohio, Michigan or some other state were to appear neck and neck, there could be trouble. Postal votes, in the antiquated US system, take a long time to count, and many observers believe they will favour Mr Biden.

So imagine if a few hours after polls close Mr Trump is ahead in the early vote tallies in key states before millions of postal votes are counted. He declares victory, prematurely and wrongly, and claims that postal votes are contaminated or illegitimate. Another legal wrangle ensues. It ends up in a Supreme Court packed with Republican-nominated judges, including Mr Trump's new nominee, Amy Coney Barrett.

Supporters of Supreme Court nominee Judge Amy Coney Barrett show their support outside the Supreme Court on 17 October, in Washington, DC. Tasos Katopodis/Getty Images/AFP
Supporters of Supreme Court nominee Judge Amy Coney Barrett show their support outside the Supreme Court on 17 October, in Washington, DC. Tasos Katopodis/Getty Images/AFP

She claimed in 2016 that Barack Obama should not nominate a new Supreme Court judge in an election year but miraculously in 2020 she herself is delighted to be nominated by Donald Trump, in – yes – an election year. America is far more divided now than it was in 2000 and Joe Biden is not going to let a man he sees as the worst president in living memory steal the presidency from him. Mr Trump is used to telling people “you’re fired.”

American voters will need to vote out Donald Trump in overwhelming numbers to be sure that the Trump years do not end in a damaging and bitter constitutional wrangle.

Moreover, some Democrats have urged Mr Biden if he is elected, to expand the Supreme Court from nine to 15 members, with his own appointees. The 2020 election could change America for generations to come.

Gavin Esler is a broadcaster and UK columnist for The National

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

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Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part one: how cars came to the UAE

 

The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

UAE players with central contracts

Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.

Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

Like a Fading Shadow

Antonio Muñoz Molina

Translated from the Spanish by Camilo A. Ramirez

Tuskar Rock Press (pp. 310)