Close observers of American politics will be well aware of a phenomenon that has, according to your tastes, either plagued or energised the Republican party over the last four years: long-standing incumbent senators and congressmen being ousted in primaries by Tea Party insurgents who consider their opponents insufficiently conservative. The battle for the soul of a party is one thing, it is quite another when one side in that battle contends that collaborating with the other main party is tantamount to treason. “Bipartisanship in the United States has fallen off a cliff,” wrote the former Clinton adviser Charles Kupchan in 2012, but the truth was that approach wasn’t just ceasing to be a normal and necessary part of the legislative process on Capitol Hill – it was being actively attacked.
“The time for being collegial is past,” said Richard Mourdock, during his ultimately successful attempt to unseat Richard Lugar as the six term Senator for Indiana in the same year. “It’s time for confrontation.”
Similar rhetoric has been heard recently during the Republican primary defeat of House Majority Leader Eric Cantor and a strong Tea Party challenge to Senator Tad Cochran of Mississippi, who only held on because of a late surge of mainly black, Democratic voters.
Some liberals in the US have cheered the elevation of politicians that even Senator John McCain, a former Republican presidential candidate, has called “wacko birds”. They seem to think that such people standing on a Republican ticket will mean easy wins next year for the Democrats.
The crucial point here is the importance to a healthy democracy of not only a loyal opposition, but one prepared to be constructive too. It must be accepted that loyalty is to the state itself, and that opposition to the elected government of the day is “an adversarial function critical to democracy”, as the Canadian academic and former Liberal Party leader Michael Ignatieff has put it. At the same time, the constructive element dictates that the interest of the party should never override that of the nation, and that scoring points against incumbent opponents – such as the government shutdowns forced by Republican Congresses at the expense of both Bill Clinton’s and Barack Obama’s administrations – for purely ideological reasons, when they clearly cost the country dearly, are gravely disloyal and to be counted as triumphs only by partisan hacks.
The recent record of US Republicans matters because America’s leaders still talk about theirs being the “indispensable nation”, whose mission to export and support liberal democracy worldwide is unquestioned, at least at home. But what example are they holding up to be followed at the moment?
In Egypt, for instance, there can be no doubt that an overwhelming majority of those who voted cast their ballots for President El Sisi. But the legitimacy of his rule, and of his supporters, will only be boosted if subsequent elections – to the parliament, say – are more competitive. Egypt will have to accept that other parties can be opposed to his policies but still be supportive of him, as the holder of the country’s preeminent office, and of Egypt’s constitutional arrangements.
There are plenty of examples of new or developing democracies where the bedding down of these systems is being held back by the reluctance of ruling parties to accept that electoral opposition is a part of healthy growth and maturity. Disagreement on one issue, far from signalling a state of war, need not preclude cross-party collaboration on another. In too many cases, opposition to an elected government is being portrayed as disloyalty to the state itself.
Of course, there will always be leaders who can see no good either in their political enemies or those who desire a proper system of checks and balances. When the then British foreign secretary Francis Pym stated that he wished his party, the Conservatives, would not win a landslide in 1983, believing that such parliamentary majorities rarely resulted in good governance, his prime minister, Margaret Thatcher, fired him. But a willingness to compromise, to understand that your opponents may still be good men and women of principle, albeit principles with which you do not agree is crucial to the functioning and maintenance of a polity in which all believe they have a stake.
A very influential section of the American Republican party seems to believe that burning down the house is preferable to any risk of having to share. They are setting a very bad example to the very peoples they have frequently bombed, invaded and massacred in order for them to enjoy the democracy they are so keen to share, let alone all the others who are expected to follow America’s tune. Time for “the indispensable nation” to act more in keeping with its own high-flown principles – especially if it expects others to emulate them.
Sholto Byrnes is a Doha-based commentator and consultant
Remaining fixtures
- August 29 – UAE v Saudi Arabia, Hazza bin Zayed Stadium, Al Ain
- September 5 – Iraq v UAE, Amman, Jordan (venue TBC)
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
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Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
FIXTURES
Monday, January 28
Iran v Japan, Hazza bin Zayed Stadium (6pm)
Tuesday, January 29
UAEv Qatar, Mohamed Bin Zayed Stadium (6pm)
Friday, February 1
Final, Zayed Sports City Stadium (6pm)
ANATOMY%20OF%20A%20FALL
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Bangladesh tour of Pakistan
January 24 – First T20, Lahore
January 25 – Second T20, Lahore
January 27 – Third T20, Lahore
February 7-11 – First Test, Rawalpindi
April 3 – One-off ODI, Karachi
April 5-9 – Second Test, Karachi
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
RESULT
Huddersfield Town 1 Manchester City 2
Huddersfield: Otamendi (45' 1 og), van La Parra (red card 90' 6)
Man City: Agüero (47' pen), Sterling (84')
Man of the match: Christopher Schindler (Huddersfield Town)