President-elect Joe Biden said it was "time to turn the page" after US electoral college representatives on Monday submitted their votes to certify the results of the 2020 presidential election.
Mr Biden clinched the required 270 votes to become president-elect, beating the incumbent, President Donald Trump.
"The flame of democracy was lit in this nation a long time ago," Mr Biden said in a prime-time speech.
"And we now know that nothing, not even a pandemic, or an abuse of power, can extinguish that flame."
The electoral college vote between Mr Biden and Mr Trump ended 306-232 in favour of Mr Biden, with no faithless electors voting against the wishes of the people.
Mr Trump, meanwhile, continues to make claims of electoral fraud and still refuses to concede to Mr Biden.
"Three hundred and six electoral votes is the same number that Trump and Pence received when they won in 2016," Mr Biden said on Monday night.
"At the time, Trump called his electoral college tally a landslide. By his own standards, these numbers represented a clear victory then and I respectfully suggest they do so now."
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Biden on the campaign trail – in pictures
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US Vice President Joe Biden reacts as reporters shout questions asking if he has made a decision on whether to run for President as he awaits the arrival of the South Korean President for lunch at the Naval Observatory in Washington, DC, October 15, 2015. AFP -

Democratic vice presidential nominee Senator Joe Biden and Republican vice presidential nominee Alaska Governor Sarah Palin greet moderator Gwen Ifill during the vice presidential debate at Washington University in St. Louis, Missouri October 2, 2008. Reuters -

US President-elect Senator Barack Obama and Vice President-elect Senator Joe Biden stand with Biden's mother Jean during their election night victory rally in Chicago, November 4, 2008. Reuters -

US President Barack Obama, his wife Michelle, Vice President Joseph Biden and his wife Jill are escorted by Major General Richard Rowe as they review the troops from the steps of the US Capitol Building after Obama was sworn in as the 44th president of the United States during the 56th presidential inauguration ceremony in Washington January 20, 2009. Reuters -

Democratic 2020 US presidential candidate and former US Vice President Joe Biden sits with kids from the Union Baptist Crusaders drill team during an event at the Brown Derby Ballroom in Waterloo, Iowa, US, December 5, 2019. Reuters -

Democratic 2020 US presidential candidates Rep. Tulsi Gabbard, former US Vice President Joe Biden, Senator Amy Klobuchar, Senator Elizabeth Warren and Senator Bernie Sanders, walk arm-in-arm with local African-American leaders during the Martin Luther King Jr. Day Parade in Columbia, South Carolina, US, January 20, 2020. Reuters -

US Democratic presidential candidate and former Vice President Joe Biden is licked by a dog as he chats with supporters after speaking at his party after the Nevada Caucus in Las Vegas, Nevada, US, February 22, 2020. Reuters -

US Democratic presidential candidate Joe Biden speaks to reporters after a brief stop at the Villas at Horizon Village in North Charleston, South Carolina, 24 February, 2020. EPA -

Democratic presidential candidates former New York City Mayor Michael Bloomberg, former South Bend Mayor Pete Buttigieg, Massachusetts Senator Elizabeth Warren, Vermont Senator Bernie Sanders, former Vice President Joe Biden, Minnesota Senator Amy Klobuchar, and businessman Tom Steyer stand together on stage at the start of the tenth Democratic presidential debate at the Gaillard Center in Charleston, South Carolina, 25 February, 2020. EPA -

Democratic US presidential candidates Joe Biden and Senator Bernie Sanders do an elbow bump in place of a handshake as they greet other before the start of the 11th Democratic candidates debate of the 2020 US presidential campaign, held in CNN's Washington studios without an audience because of the global coronavirus pandemic, in Washington, March 15, 2020. Reuters -

Democratic 2020 US presidential candidate and former Vice President Joe Biden walks off the stage at the conclusion of the tenth Democratic 2020 presidential debate at the Gaillard Center in Charleston, South Carolina, February 25, 2020. Reuters -

US Democratic presidential candidate and former Vice President Joe Biden poses for a picture with Pastor of the Bethel AME Church, Rev. Dr. Silvester S. Beaman and attendees during a visit to the Bethel AME Church in Wilmington, Delaware, June 1, 2020. Reuters -

Democratic US presidential candidate and former Vice President Joe Biden speaks during a campaign stop in Detroit, Michigan, March 9, 2020. Reuters -

Democratic US presidential candidate Joe Biden speaks about President Donald Trump's response to protests and rioting across the United States as he stands under photos of former Philadelphia mayors during an event at City Hall in Philadelphia, Pennsylvania, US. June 2, 2020. Reuters -

Democratic US presidential candidate and former Vice President Joe Biden listens to Carlette Brooks as she wipes away tears and talks about the effects of the Covid-19 pandemic on her family and their small businesses on the outside patio of the Carlette’s Hideaway sports bar during a campaign stop in Yeadon, Pennsylvania, June 17, 2020. Reuters -

Democratic presidential candidate and former Vice President Joe Biden, his wife Jill Biden, vice presidential candidate Senator Kamala Harris and her husband Douglas Emhoff pose keeping social distance after a campaign event, their first joint appearance since Biden named Harris as his running mate, at Alexis Dupont High School in Wilmington, Delaware, August 12, 2020. Reuters -

Democratic US presidential candidate and former Vice President Joe Biden appears by video feed from Delaware to question voters about their situations in this video frame grab from the start of the virtual 2020 Democratic National Convention as participants from across the country are hosted over video links to the originally planned site of the convention in Milwaukee, Wisconsin, August 17, 2020. Reuters -

Democratic presidential candidate and former Vice President Joe Biden and his wife Jill Biden celebrate in front of fireworks after Joe Biden accepted the 2020 Democratic presidential nomination during the 4th and final night of the 2020 Democratic National Convention in Milwaukee, Wisconsin, August 20, 2020. Reuters -

Democratic presidential candidate and former Vice President Joe Biden, his wife Jill Biden, US Senator and Democratic candidate for Vice President Kamala Harris and her husband Douglas Emhoff celebrate after Joe Biden accepted the 2020 Democratic presidential nomination during the 4th and final night of the 2020 Democratic National Convention in Milwaukee, Wisconsin, August 20, 2020. Reuters -

Democratic US presidential nominee and former Vice President Joe Biden meets with steel workers at a backyard during a visit to Detroit, Michigan, September 9, 2020. Reuters -

Democratic US presidential nominee and former Vice President Joe Biden holds a copy of his schedule and notes as he delivers remarks during a campaign event in Warren, Michigan, September 9, 2020. Reuters -

Democratic US presidential nominee and former Vice President Joe Biden speaks to CJ Brown as he makes a brief stop at "Three Thirteen" clothing store to buy a few items for his grandchildren while visiting Detroit, Michigan, September 9, 2020. Reuters -

Democratic presidential candidate and former US Vice President Joe Biden and Vice President Mike Pence greet each other during the 19th anniversary of the 9/11 attacks at the National September 11 Memorial & Museum in New York City. Reuters -

Senator Kamala Harris and US Vice President Mike Pence both gesture as they debate during the Vice Presidential debate at the University of Utah's Kingsbury Hall in Salt Lake City, Utah, October 7, 2020. EPA -

President Donald Trump and Democratic presidential candidate former Vice President Joe Biden participate in the final presidential debate at Belmont University, Thursday, October 22, 2020, in Nashville, Tennessee. AP -

Democratic US presidential nominee and former Vice President Joe Biden speaks as former US President Barack Obama listens during a campaign canvas kickoff in Bloomfield Hills, Michigan, October 31, 2020. Reuters -

US President Donald Trump and Democratic presidential nominee Joe Biden participate in their final 2020 presidential campaign debate at Belmont University in Nashville, Tennessee, October 22, 2020. Reuters -

Motorists celebrate after the 2020 presidential election is called for President-elect Joe Biden, Saturday, November 7, in Philadelphia. AP -

Doug Emhoff, husband of Vice President-elect Kamala Harris, Harris, President-elect Joe Biden and his wife Jill Biden on stage together, Saturday, November 7, 2020, in Wilmington, Delaware. AP -

With tears in her eyes, Alyssa Oemlenart, of San Francisco, listens in San Francisco to a broadcast of President-elect Joe Biden as he speaks after winning the presidential election, November 7, 2020. AP
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A lawsuit led by the Texas attorney general and supported by Mr Trump tried to overturn the election results in some swing states, including Georgia, Michigan, Pennsylvania and Wisconsin.
The lawsuit was rejected by the US Supreme Court on Friday.
All of those battleground states, and two others in which Mr Trump contested election results, voted in favour of Mr Biden on Monday.
By law, every US presidential election year, electoral college representatives meet in their state capitols to cast their votes on the second Monday of December.
The electors this year took extra precautions for reasons related to the pandemic, and for security because electors in Michigan received death threats. Nevertheless, the day developed without many surprises.
“The electoral college votes which occurred today reflect the fact that even in the face of a public health crisis unlike anything we’ve experienced in our lifetimes, the people voted," Mr Biden said.
The results from Monday's vote will be sent to Washington for the Congressional session on January 6.
The votes will be counted during the joint House and Senate session, paving the way for inauguration on January 20, when Mr Biden will be sworn in as the 46th US president.
Shortly after Mr Biden clinched the electoral college votes required to win, Mr Trump tweeted an announcement that Attorney General William Barr was resigning and would leave his position before the Christmas holiday.
Mr Barr disputed that there was any evidence of electoral fraud this year, contrary to Mr Trump's claims.
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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
COMPANY%20PROFILE
Honeymoonish
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%20Ramez%20Gab%20Min%20El%20Akher
CONFIRMED%20LINE-UP
Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
While you're here
Watch: Davos 2021 panel discusses the future of work for women
Alice Haine: Investing in gender parity 'makes good business sense'
Kareem Shaheen: How the pandemic could set Arab women back
Simon Rushton: Home schooling forces UK mothers to quit jobs
While you're here
More coverage from the Future Forum
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• Could the UAE drive India's economy?
• News has a bright future and the UAE is at the heart of it
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• The National announces Future of News journalism competition
• Round up: Experts share their visions of the world to come
While you're here
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Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
Transgender report
The story in numbers
18
This is how many recognised sects Lebanon is home to, along with about four million citizens
450,000
More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps
1.5 million
There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m
73
The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association
18,000
The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme
77,400
The number of people believed to be affected by the current nationality law, according to the 2009 UN study
4,926
This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee
Porsche Macan T: The Specs
Engine: 2.0-litre 4-cyl turbo
Power: 265hp from 5,000-6,500rpm
Torque: 400Nm from 1,800-4,500rpm
Transmission: 7-speed dual-clutch auto
Speed: 0-100kph in 6.2sec
Top speed: 232kph
Fuel consumption: 10.7L/100km
On sale: May or June
Price: From Dh259,900
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
THE BIO:
Favourite holiday destination: Thailand. I go every year and I’m obsessed with the fitness camps there.
Favourite book: Born to Run by Christopher McDougall. It’s an amazing story about barefoot running.
Favourite film: A League of their Own. I used to love watching it in my granny’s house when I was seven.
Personal motto: Believe it and you can achieve it.
More from Alistair Burt
The Bio
Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
Favourite book: The Alchemist by Paulo Coelho
Favourite Author: CJ Sansom
Favourite holiday destination: Bali
Favourite food: A Sunday roast

