After some delay, outgoing US President Donald Trump has agreed to allow his successor, Joe Biden, to begin his transition to the White House.
Mr Biden’s incoming administration is widely expected to represent a return of Washington’s traditional policymaking elite to the Cabinet Room. It was a group that Mr Trump had shunned. Many of his supporters fear their reappearance will be a reversion to the proverbial “swamp” of political establishment and special interests in politics. Other Americans, and much of the global political elite, will be relieved.
Foreign policy appointments, pending confirmations by the Senate, include Antony Blinken as Secretary of State, who has worked with Mr Biden for 20 years. The UN ambassador is set to be Linda Thomas-Greenfield, an Africa specialist with a 35-year record at the State Department. Jake Sullivan is national security adviser; he carried out the same role for Joe Biden when the latter was vice president.
The team is diverse. A woman of colour, Ms Thomas-Greenfield graduated from a segregated Louisiana high school. Two Americans with Palestinian heritage are in prominent positions: Reema Dodin as deputy director of the Office of Legislative Affairs and Hady Amr on the transition team.
Critics will scrutinise controversy in appointees’ careers, including Mr Sullivan's involvement negotiating the divisive Iran nuclear deal and claims that Mr Blinken influenced Mr Biden's 2003 vote in favour of the invasion of Iraq.
For a nation struggling with large protest movements, an economic downturn and one of the worst outbreaks of coronavirus in the rich world, however, domestic policy will be scrutinised even more heavily.
America’s post-Covid-19 recovery plans will be paramount. Janet Yellen is in line to become the first female treasury secretary. At home, Ms Yellen faces the challenge of mass job losses and slowing economic growth. She reportedly favours an increase in public spending to tackle these issues.
Janet Yellen will be the first female treasury secretary in US history. AP
Trade wars with China, ubiquitous Trump-era sanctions, a return to multilateralism and rebuilding ties with old allies are some of the items on the agenda
Mr Biden's economic strategy is expected to revolve around a green recovery. His advisers will reconsider the Trump administration’s policies to relax environmental regulations in areas such as domestic coal mining. Abroad, Mr Biden will kick off his green policy by re-joining the Paris Climate Accords, which were initially signed by John Kerry, who returns to government as presidential envoy for climate.
The economic impact of US policy abroad will be far-reaching. Trade wars with China, ubiquitous Trump-era sanctions, a return to multilateralism and rebuilding ties with old allies are some of the items on the agenda.
In the Middle East, Mr Biden is considering a return to some form of the Obama-era Iran nuclear deal. With the old deal’s 10-year sunset clauses and its inefficacy in constraining Iranian influence in the region, a new, better deal should be sought.
This year, Mr Trump’s administration and US allies in the Middle East made ground-breaking progress with the Abraham Accords. Mr Biden should continue the spirit of this historic moment. The benefit of his more idealistic approach to foreign policy is a greater potential for detente between Palestinians and Israelis. After all, the conflict is not only about what have become the facts on the ground. It is also about decades of injustice. Mr Biden has a chance to build on the momentum created for long lasting peace.
Idealism could also re-centre the rule of international law in US foreign policy. Many in his new team, particularly Mr Sullivan, are specialists on the subject. This is an important moment to remind the world of its worth.
The benefit of reintroducing old hands to America’s reins of power is that their intentions will be predictable. But Mr Trump has fundamentally changed the political environment for the US, both at home and overseas. It will be for Mr Biden’s team to prove that its veteran expertise can still steer the world’s strongest superpower through an unfamiliar landscape.
Opening Premier League fixtures, August 14
Brentford v Arsenal
Burnley v Brighton
Chelsea v Crystal Palace
Everton v Southampton
Leicester City v Wolves
Manchester United v Leeds United
Newcastle United v West Ham United
Norwich City v Liverpool
Tottenham v Manchester City
Watford v Aston Villa
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
How to avoid crypto fraud
Use unique usernames and passwords while enabling multi-factor authentication.
Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
Avoid suspicious social media ads promoting fraudulent schemes.
Only invest in crypto projects that you fully understand.
Critically assess whether a project’s promises or returns seem too good to be true.
Only use reputable platforms that have a track record of strong regulatory compliance.
Store funds in hardware wallets as opposed to online exchanges.
'The worst thing you can eat'
Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.
Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines:
Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.
Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.
Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.
Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.
Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.
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
The bio
Date of Birth: April 25, 1993 Place of Birth: Dubai, UAE Marital Status: Single School: Al Sufouh in Jumeirah, Dubai University: Emirates Airline National Cadet Programme and Hamdan University Job Title: Pilot, First Officer Number of hours flying in a Boeing 777: 1,200 Number of flights: Approximately 300 Hobbies: Exercising Nicest destination: Milan, New Zealand, Seattle for shopping Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been Favourite place to visit: Dubai, there’s no place like home
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
Voices: How A Great Singer Can Change Your Life
Nick Coleman
Jonathan Cape
not have been convicted of offences or crimes involving moral turpitude
be free of infectious diseases or psychological and mental disorders
have the ability to support its members and the foster child financially
undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
