A night after a stinging series of election losses at the hands of Democrats, Republican candidates vented their frustrations on the stage of the third Republican presidential debate on Wednesday.
“I’m sick of Republicans losing,” Florida Governor Ron DeSantis said.
Mr DeSantis has long contrasted his successful re-election last year in Florida with Republican setbacks in the last few elections, including Donald Trump’s loss in 2020.
Earlier in the day, his campaign argued that backing Mr Trump cost candidates seats in races such as the one for governor of Kentucky, where Republican Daniel Cameron lost to Democrat Andy Beshear.
Republicans were also left reeling on Wednesday by the success of a ballot issue in Ohio that enshrined a right to abortion in the state constitution, as well as the loss of state legislative control in Virginia.
Entrepreneur Vivek Ramaswamy blamed Ronna McDaniel, the chairwoman of the Republican National Committee (RNC), instead of Mr Trump, for the party’s recent performance.
“We’ve become a party of losers,” he said. “We have to have accountability in our party.”
Ms McDaniel was Mr Trump’s hand-picked choice to lead the RNC in 2017, and the committee was a sponsor of Wednesday’s debate.
Ramaswamy comes out swinging
It was clear from the outset that Vivek Ganapathy Ramaswamy, whose candidacy has faded since the first debate, was determined to be a spoiler and throw elbows in every direction while on stage.
Mr Ramaswamy, a businessman with no political experience, attacked former UN Ambassador Nikki Haley and Mr DeSantis right out of the gate.
In an exchange regarding the conflict in Israel, Mr Ramaswamy warned that the two leading candidates on the stage could drag America into a bloody war in Europe, while also channeling speculation that Mr DeSantis wears lifts inside his boots.
"Do you want Dick Cheney in three-inch heels? Because you've got two of them on stage tonight," he said in reference to Ms Haley and Mr DeSantis, while invoking the Republican former vice president who was known for his neoconservative views.
"They're five-inch heels, and I don't wear them unless I can run in them,” Ms Haley later shot back. “They are not a fashion statement, they are ammunition.”
Mr Ramaswamy wasn’t finished going after Ms Haley. During a discussion over banning the Chinese short video app TikTok, he mentioned that Ms Haley’s daughter used the platform. “You might want to take care of your family first,” he said.
“Leave my daughter out of your voice,” Ms Haley countered, adding under her breath, “You’re just scum.”
Given his lagging poll numbers, the Miami debate could end up being Mr Ramaswamy’s final one. Ms Haley will not miss him.
Haley and DeSantis on China
All eyes were on Ms Haley and Mr DeSantis, who were widely expected to go after each other in a bid to establish themselves as the top challenger to Mr Trump in the Republican nominating contest.
After circling each other for half the debate, they finally went on the attack over the other's dealings with China.
Both said their opponent had cosied up to Chinese industry as governors – Ms Haley in South Carolina and Mr DeSantis in Florida. Both, unsurprisingly, disagreed, leading to a heated exchange.
While all candidates on the stage portray themselves as tough on China, Ms Haley has been at pains for months to establish herself as the top China hawk in the field.
The DeSantis campaign, meanwhile, has tried to attack Ms Haley on that issue, accusing her of welcoming a Chinese company into her state.
Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
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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Director: Athale
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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
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Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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Match info
Uefa Champions League Group C
Liverpool v Napoli, midnight
UAE currency: the story behind the money in your pockets
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
