United States President Donald Trump speaks in a pre-recorded message played during the 75th session of the United Nations General Assembly on Tuesday. UNTV via AP
United States President Donald Trump speaks in a pre-recorded message played during the 75th session of the United Nations General Assembly on Tuesday. UNTV via AP
United States President Donald Trump speaks in a pre-recorded message played during the 75th session of the United Nations General Assembly on Tuesday. UNTV via AP
United States President Donald Trump speaks in a pre-recorded message played during the 75th session of the United Nations General Assembly on Tuesday. UNTV via AP

At UNGA, Trump and Xi trade blows on Covid-19 and climate change


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US President Donald Trump assailed China over the coronavirus at the UN General Assembly on Tuesday before President Xi Jinping criticised the politicisation of the pandemic.

Mr Trump’s video speech appeared to be aimed at domestic voters before the November 3 election.

He detailed campaign highlights, including blaming China for not containing the spread of Covid-19, but also promoted international achievements.

“The United Nations must hold China accountable for their actions,” Mr Trump said in the speech recorded on Monday at the White House.

  • Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Cooperation, speaks in a pre-recorded message which was played during the 75th session of the United Nations General Assembly. UNTV via AP
    Sheikh Abdullah bin Zayed, UAE Minister of Foreign Affairs and International Cooperation, speaks in a pre-recorded message which was played during the 75th session of the United Nations General Assembly. UNTV via AP
  • Pope Francis speaks during the United Nations General Assembly seen on a laptop computer in Hastings on the Hudson, New York, US. Bloomberg
    Pope Francis speaks during the United Nations General Assembly seen on a laptop computer in Hastings on the Hudson, New York, US. Bloomberg
  • A man watches the televised speech of Pakistan's Prime Minister Imran Khan. EPA
    A man watches the televised speech of Pakistan's Prime Minister Imran Khan. EPA
  • Scott Morrison, Australia's prime minister, speaks during the United Nations General Assembly. Bloomberg
    Scott Morrison, Australia's prime minister, speaks during the United Nations General Assembly. Bloomberg
  • US President Donald Trump (on screen), as he addresses the general debate of the seventy-fifth session of the United Nations General Assembly. AFP
    US President Donald Trump (on screen), as he addresses the general debate of the seventy-fifth session of the United Nations General Assembly. AFP
  • Russian President Vladimir Putin, speaks in a pre-recorded message which was played during the 75th session of the United Nations General Assembly. UNTV via AP
    Russian President Vladimir Putin, speaks in a pre-recorded message which was played during the 75th session of the United Nations General Assembly. UNTV via AP
  • Xi Jinping, China's president, speaks during the United Nations General Assembly seen on a laptop computer. Bloomberg
    Xi Jinping, China's president, speaks during the United Nations General Assembly seen on a laptop computer. Bloomberg
  • United States President Donald Trump speaks in a pre-recorded message which was played during the 75th session of the United Nations General Assembly. UNTV via AP
    United States President Donald Trump speaks in a pre-recorded message which was played during the 75th session of the United Nations General Assembly. UNTV via AP
  • A statue of former South African President Nelson Mandela is seen in the empty arrivals hall at United Nations headquarters during the 75th annual UN General Assembly high level debate. Reuters
    A statue of former South African President Nelson Mandela is seen in the empty arrivals hall at United Nations headquarters during the 75th annual UN General Assembly high level debate. Reuters
  • A UN police officer stands at an empty entrance at the United Nations. AFP
    A UN police officer stands at an empty entrance at the United Nations. AFP
  • Dian Triansyah Djani, left, permanent representative of Indonesia to the UN, takes a photo with Kairat Umarov, centre, permanent representative of Kazakhstan and Tijjani Muhammad-Bande former president of the General Assembly. UN via AP
    Dian Triansyah Djani, left, permanent representative of Indonesia to the UN, takes a photo with Kairat Umarov, centre, permanent representative of Kazakhstan and Tijjani Muhammad-Bande former president of the General Assembly. UN via AP
  • US President Donald Trump (on screen), as he addresses the general debate. AFP
    US President Donald Trump (on screen), as he addresses the general debate. AFP
  • President of the People's Republic of China, Xi Jinping (on screen), as he addresses the general debate. AFP
    President of the People's Republic of China, Xi Jinping (on screen), as he addresses the general debate. AFP
  • President of of Turkey, Recep Tayyip Erdogan (on screen), as he addresses the general debate. AFP
    President of of Turkey, Recep Tayyip Erdogan (on screen), as he addresses the general debate. AFP
  • Donald Trump, president of the United States, speaks in a pre-recorded message. UN via AP
    Donald Trump, president of the United States, speaks in a pre-recorded message. UN via AP
  • Recep Tayyip Erdogan, president of Turkey, speaks in a pre-recorded message which was played during the 75th session of the United Nations General Assembly. UNTV via AP
    Recep Tayyip Erdogan, president of Turkey, speaks in a pre-recorded message which was played during the 75th session of the United Nations General Assembly. UNTV via AP
  • Chinese President Xi Jinping appearing by video link at the United Nations 75th anniversary is seen on an outdoor screen as pedestrians walk past below in Beijing on September 22, 2020. AFP
    Chinese President Xi Jinping appearing by video link at the United Nations 75th anniversary is seen on an outdoor screen as pedestrians walk past below in Beijing on September 22, 2020. AFP
  • United Nations Secretary-General Antonio Guterres speaks during the 75th session of the United Nations General Assembly. UNTV Via AP
    United Nations Secretary-General Antonio Guterres speaks during the 75th session of the United Nations General Assembly. UNTV Via AP
  • Representatives of different countries listen to speakers during the 75th session of the United Nations General Assembly. UNTV via AP
    Representatives of different countries listen to speakers during the 75th session of the United Nations General Assembly. UNTV via AP
  • Brazilian President Jair Bolsonaro speaks in a pre-recorded message. UNTV via AP
    Brazilian President Jair Bolsonaro speaks in a pre-recorded message. UNTV via AP
  • United Nations General Assembly President Volkan Bozkir, of Turkey, speaks during the 75th session of the United Nations General Assembly. UNTV via AP
    United Nations General Assembly President Volkan Bozkir, of Turkey, speaks during the 75th session of the United Nations General Assembly. UNTV via AP
  • Brazilian President Jair Bolsonaro, top, speaks in a pre-recorded message being played during the 75th session of the United Nations General Assembly. UNTV via AP
    Brazilian President Jair Bolsonaro, top, speaks in a pre-recorded message being played during the 75th session of the United Nations General Assembly. UNTV via AP

“In the earliest days of the virus, China locked down travel domestically while allowing flights to leave China and infect the world.

“The Chinese government and the World Health Organisation, which is virtually controlled by China, falsely declared that there was no evidence of human-to-human transmission.”

Mr Xi, who took to the virtual podium moments later, said the “world must not 'politicise' fight against coronavirus”.

Mr Trump has increased tension with China in recent months to try to portray himself as tougher towards Beijing than his re-election opponent, former vice president Joe Biden, and to deflect blame for the US coronavirus outbreak, the worst in the world.

The US death toll on Tuesday passed 204,000, the highest in the world.

The Trump administration has made several antagonistic moves towards China in recent months.

They include sanctioning Chinese officials over their treatment of Muslim minorities, removing special trade benefits from Hong Kong, closing a Chinese consulate in Houston, and announcing plans to restrict Chinese visas for journalists and students.

Mr Trump also is seeking to force the spin-off of the US operations of TikTok, the popular Chinese-owned short video app.

Before Mr Trump spoke, Mr Xi took a veiled swipe at the US.

In a strongly worded speech, he said no country should “be allowed to do whatever it likes and be the hegemon, bully or boss of the world".

Pushing for developing countries to have a greater role in world affairs, Mr Xi said the UN could be “more balanced” and called for the “international order underpinned by international law", the official Xinhua News Agency reported.

He said countries must not be “lorded over by those who wave a strong fist at others".

Mr Trump’s criticism of China widened to include the country’s environmental record.

He has drawn international criticism for withdrawing the US from the Paris climate accords negotiated by his predecessor.

“Those who attack America’s exceptional environmental record while ignoring China’s rampant pollution are not interested in the environment,” Mr Trump said.

“They only want to punish America. And I will not stand for it.”

Mr Xi also addressed climate change, saying China would achieve peak carbon-dioxide emissions before 2030 and be carbon-neutral by 2060.

He called for multilateral action and vowed to go beyond the terms of the Paris accord.

"China will scale up, adopting more vigorous policies and measures," Mr Xi said as he called on all countries to pursue a "green recovery of the world economy in the post-Covid 19 era".

AL%20BOOM
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The biog

Name: Dhabia Khalifa AlQubaisi

Age: 23

How she spends spare time: Playing with cats at the clinic and feeding them

Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need

Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman

Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs 

Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing

Disposing of non-recycleable masks
    Use your ‘black bag’ bin at home Do not put them in a recycling bin Take them home with you if there is no litter bin
  • No need to bag the mask
THE SPECS

BMW X7 xDrive 50i

Engine: 4.4-litre V8

Transmission: Eight-speed Steptronic transmission

Power: 462hp

Torque: 650Nm

Price: Dh600,000

Engine: 5.6-litre V8

Transmission: seven-speed automatic

Power: 400hp

Torque: 560Nm

Price: Dh234,000 - Dh329,000

On sale: now

Naga
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EMeshal%20Al%20Jaser%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%C2%A0%3C%2Fstrong%3EAdwa%20Bader%2C%20Yazeed%20Almajyul%2C%20Khalid%20Bin%20Shaddad%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A
Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

The specs

Engine: Four electric motors, one at each wheel

Power: 579hp

Torque: 859Nm

Transmission: Single-speed automatic

Price: From Dh825,900

On sale: Now

Results

5pm: Reem Island – Conditions (PA) Dh80,000 (Turf) 1,600m; Winner: Farasah, Antonio Fresu (jockey), Musabah Al Muhairi

5.30pm: Sir Baniyas Island – Maiden (PA) Dh80,000 (T) 1,400m; Winner: SSR Ghazwan, Antonio Fresu, Ibrahim Al Hadhrami

6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,400m; Winner: Astral Del Sol, Sean Kirrane, Ibrahim Al Hadhrami

6.30pm: Al Maryah Island – Maiden (PA) Dh80,000 (T) 2,200m; Winner: Toumadher, Dane O’Neill, Jaber Bittar

7pm: Yas Island – Handicap (PA) Dh80,000 (T) 2,200m; Winner: AF Mukhrej, Tadhg O’Shea, Ernst Oertel

7.30pm: Saadiyat Island – Handicap (TB) Dh80,000 (T) 2,400m; Winner: Celestial Spheres, Gary Sanchez, Ismail Mohammed

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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

Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars

'Skin'

Dir: Guy Nattiv

Starring: Jamie Bell, Danielle McDonald, Bill Camp, Vera Farmiga

Rating: 3.5/5 stars

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

The Ashes

Results
First Test, Brisbane: Australia won by 10 wickets
Second Test, Adelaide: Australia won by 120 runs
Third Test, Perth: Australia won by an innings and 41 runs
Fourth Test: Melbourne: Drawn
Fifth Test: Australia won by an innings and 123 runs

if you go

The flights 

Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning. 

The trains

Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.

The hotels

Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.

MATCH INFO

Real Madrid 2 (Benzema 13', Kroos 28')
Barcelona 1 (Mingueza 60')

Red card: Casemiro (Real Madrid)

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The specs: 2017 Ford F-150 Raptor

Price, base / as tested Dh220,000 / Dh320,000

Engine 3.5L V6

Transmission 10-speed automatic

Power 421hp @ 6,000rpm

Torque 678Nm @ 3,750rpm

Fuel economy, combined 14.1L / 100km