US Democratic nominee Joe Biden pledged that if elected he would sign an executive order on the first day of his presidency to reunite 545 migrant children with their parents.
The families were separated under the Trump administration’s “zero tolerance” immigration policy, under which thousands of children were separated from their parents at the Mexican border.
Mr Trump bowed to political pressure and rescinded the policy after tremendous backlash.
The US government has tried to reunite these families but has not been able to find the parents of 545 migrant children.
The families were separated between 2017 and 2018, court documents showed.
About 60 of the children were under the age of 5 when they were separated.
A Biden campaign video said the former vice president would create a federal task force to reunite these families.
The video features a clip from a presidential debate, in which Mr Biden asks Donald Trump: “What happened?”
“Their kids were ripped from their arms and separated, and now they cannot find over 500 sets of those parents and those kids are alone, nowhere to go,” Mr Biden said. “It’s criminal."
Many of the children were from Central America and were housed in centres that lacked basic necessities, even beds.
Lawyers who visited centres in south Texas called the conditions "deplorable" and asked the courts to intervene.
They asked the courts to hold the US government in contempt for “flagrant and persistent” breaches of a 1997 agreement that governs the treatment of children in immigration detention.
A report released on Thursday by the House judiciary committee found “reckless incompetence and intentional cruelty” in Mr Trump’s separation policy.
The two-year investigation found the Trump administration separated families seeking asylum as a means of deterrence, and was "wilfully blind to its cruelty and determined to go to unthinkable extremes to deliver on political promises".
“The chaos and cruelty were exacerbated by carelessness in tracking separations,” the report said.
The government lacked the capacity to track separated family members and record keeping was insufficient to ensure family were reunited.
“As a result of this dark chapter in our nation’s history, hundreds of migrant children may never be reunited with their parents,” the report said.
“We remain committed to holding the Trump administration accountable and continuing to shed light on this dark moment in our country’s history."
The 2020 campaign - in pictures:
Profile
Company: Justmop.com
Date started: December 2015
Founders: Kerem Kuyucu and Cagatay Ozcan
Sector: Technology and home services
Based: Jumeirah Lake Towers, Dubai
Size: 55 employees and 100,000 cleaning requests a month
Funding: The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups.
Bugatti Chiron Super Sport - the specs:
Engine: 8.0-litre quad-turbo W16
Transmission: 7-speed DSG auto
Power: 1,600hp
Torque: 1,600Nm
0-100kph in 2.4seconds
0-200kph in 5.8 seconds
0-300kph in 12.1 seconds
Top speed: 440kph
Price: Dh13,200,000
Bugatti Chiron Pur Sport - the specs:
Engine: 8.0-litre quad-turbo W16
Transmission: 7-speed DSG auto
Power: 1,500hp
Torque: 1,600Nm
0-100kph in 2.3 seconds
0-200kph in 5.5 seconds
0-300kph in 11.8 seconds
Top speed: 350kph
Price: Dh13,600,000
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Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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