People across the US will see history in the making when “unprecedented” court trials take place against former president Donald Trump as he makes another run at the White House.
In 2023, Mr Trump became the first sitting or former president to be indicted – racking up 91 felony counts in four criminal cases – which will make 2024 a busy year in courtrooms across several states.
“Donald Trump took unprecedented actions and that has led to unprecedented reactions,” Chris Geidner, editor and journalist at Law Dork, told The National.
Federal prosecutors allege that Mr Trump tried to overturn the 2020 election result, which he lost to Joe Biden, and that he also had a role in the deadly January 6 insurrection at the US Capitol in 2021.
“The case is unlike anything in the country's history,” Lindsay Chervinsky, senior fellow at the Centre for Presidential History at Southern Methodist University in Texas, told The National.
“The closest parallel is United States v Nixon, in that it is related to the president and the president's powers.
"But Nixon was not a criminal case and did not charge the former president with attempting to overthrow an election.”
Mr Trump is expected to face federal charges of conspiracy and obstruction at a Washington trial scheduled for March, pending any delays from pretrial challenges – some of which are taking place in the last days of 2023.
More cases, more cases
Federal prosecutors have also charged Mr Trump in Florida with holding government documents after his presidency ended and refusing to co-operate with authorities in returning them.
The trial has been set for May but could be postponed.
“In a normal world, we would be having this conversation about how the Florida federal case is the most important thing for voters to have resolution of, because it's about whether a president ignored federal laws surrounding protection of classified information,” Geidner said.
“And yet Trump has found a way to make that the less important case that we're looking at right now.”
In Georgia, the Republican presidential candidate is accused of leading a racketeering operation to subvert the 2020 election results in the state.
A trial date has not been set, while District Attorney Fani Willis has emphasised the need for a speedy resolution.
And in New York, Mr Trump has a March trial for charges in a hush-money scheme, in which he allegedly falsified business records to quieten sex scandals that came to light during his 2016 presidential campaign.
He is also involved in a state civil fraud case and a defamation challenge from writer E Jean Carroll in New York.
“The line-up represents overwhelming legal liability for anyone, let alone a presidential candidate,” Dr Chervinsky said.
Colorado has also opened a new legal front, with the state's Supreme Court ruling in December that Mr Trump is not eligible to run for the White House and ordering he be removed from the primary ballot.
The court based its decision on Section 3 in the 14th Amendment, which bars anyone who engages in insurrection against the US from running for office.
Unique legal challenges and threats abound
Mr Trump has pleaded not guilty in all of the cases he is facing and has said that he has presidential immunity, presenting new difficulties for the US judicial system.
“This is something that doesn't happen and everyone is figuring out how to react to that,” Geidner said.
The Department of Justice appointed Jack Smith as special counsel to independently manage the many federal cases against Mr Trump.
Judges and legal teams are trying charges with little “existing jurisprudence”, Dr Chervinsky said, with a “lack of precedent, both politically and in terms of guiding legal decisions”.
Mr Smith and Georgia prosecutors have a short time frame as they lead the only cases with possible verdicts that could prevent Mr Trump from running in the November election.
The importance of challenging him in court is significant for US democracy and national security reasons, the experts told The National.
“This is a rare moment where our infrastructure in America is actually being used to hold a leader accountable for actions in office,” Geidner said of the country's democratic institutions.
He said the Senate in 2021 lost a chance to hold Mr Trump accountable by not convicting him after the House of Representatives impeached him over January 6, thus leaving the justice system to legally try him now in Washington and Florida.
“It is notable that our various prosecutorial and investigatory bodies took time and did full investigations before deciding if whether to bring charges, and if so what charges to bring,” Geidner said.
“And they did so. And now, I think the proper next step is to resolve those charges before we get to the election.”
Mr Trump has added to the mounting pressure by assailing the prosecutions as a political “witch hunt”.
He has publicly criticised Mr Smith and floated the idea of pardoning hundreds of his supporters convicted over January 6, enacting “Project 2025“ and possibly ending investigations into him if he is re-elected.
If he is not convicted, Dr Chervinsky painted a more dire picture for the US if Mr Trump is not convicted.
“History suggests the best indicator of a future coup is a failed coup attempt,” she said.
“If would-be dictators are not held accountable, they gain confidence, refine their tactics, and try again.
"Legal accountability is the only way to defend against coups and ensure the survival of democratic institutions.”
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Men’s squad: Faisal Al Ketbi, Omar Al Fadhli, Zayed Al Kathiri, Thiab Al Nuaimi, Khaled Al Shehhi, Mohamed Ali Al Suwaidi, Farraj Khaled Al Awlaqi, Muhammad Al Ameri, Mahdi Al Awlaqi, Saeed Al Qubaisi, Abdullah Al Qubaisi and Hazaa Farhan
Women's squad: Hamda Al Shekheili, Shouq Al Dhanhani, Balqis Abdullah, Sharifa Al Namani, Asma Al Hosani, Maitha Sultan, Bashayer Al Matrooshi, Maha Al Hanaei, Shamma Al Kalbani, Haya Al Jahuri, Mahra Mahfouz, Marwa Al Hosani, Tasneem Al Jahoori and Maryam Al Amri
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Al Wasl means connection in Arabic
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Australia 151
India lead by 346 runs with 5 wickets remaining
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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
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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The currency conundrum
Russ Mould, investment director at online trading platform AJ Bell, says almost every major currency has challenges right now. “The US has a huge budget deficit, the euro faces political friction and poor growth, sterling is bogged down by Brexit, China’s renminbi is hit by debt fears while slowing Chinese growth is hurting commodity exporters like Australia and Canada.”
Most countries now actively want a weak currency to make their exports more competitive. “China seems happy to let the renminbi drift lower, the Swiss are still running quantitative easing at full tilt and central bankers everywhere are actively talking down their currencies or offering only limited support," says Mr Mould.
This is a race to the bottom, and everybody wants to be a winner.
