• US President Donald Trump and Democratic presidential candidate Joe Biden participate with Moderator Chris Wallace in the first 2020 presidential election debate. EPA
    US President Donald Trump and Democratic presidential candidate Joe Biden participate with Moderator Chris Wallace in the first 2020 presidential election debate. EPA
  • President Donald Trump and first lady Melania Trump wave as they leave the stage. Reuters
    President Donald Trump and first lady Melania Trump wave as they leave the stage. Reuters
  • US President Donald Trump leaves after the first presidential debate at the Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio. AFP
    US President Donald Trump leaves after the first presidential debate at the Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio. AFP
  • Joe Biden, 2020 Democratic presidential nominee, speaks during the first US presidential debate. Bloomberg
    Joe Biden, 2020 Democratic presidential nominee, speaks during the first US presidential debate. Bloomberg
  • President Donald Trump stands on stage with first lady Melania Trump. AP Photo
    President Donald Trump stands on stage with first lady Melania Trump. AP Photo
  • President Donald Trump watches as first lady Melania Trump arrives on stage followed by Jill Biden, wife of Democratic presidential candidate former Vice President Joe Biden. AP Photo
    President Donald Trump watches as first lady Melania Trump arrives on stage followed by Jill Biden, wife of Democratic presidential candidate former Vice President Joe Biden. AP Photo
  • Democratic Presidential candidate and former US Vice President Joe Biden and US President Donald Trump take part in the first presidential debate. AFP
    Democratic Presidential candidate and former US Vice President Joe Biden and US President Donald Trump take part in the first presidential debate. AFP
  • US President Donald Trump speaks during the first Presidential Debate at the Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio, 29 September 2020. EPA, pool
    US President Donald Trump speaks during the first Presidential Debate at the Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio, 29 September 2020. EPA, pool
  • Democratic presidential candidate Joe Biden participates in the first 2020 presidential election debate at Samson Pavilion in Cleveland. EPA
    Democratic presidential candidate Joe Biden participates in the first 2020 presidential election debate at Samson Pavilion in Cleveland. EPA
  • Janet Brown, the Executive Director of the Commission on Presidential Debates, addresses the audience at the start of the first 2020 presidential campaign debate between US President Donald Trump and Democratic presidential nominee Joe Biden. Reuters
    Janet Brown, the Executive Director of the Commission on Presidential Debates, addresses the audience at the start of the first 2020 presidential campaign debate between US President Donald Trump and Democratic presidential nominee Joe Biden. Reuters
  • UFC fighter Colby Covington awaits the start of Donald Trump's first 2020 presidential campaign debate with Democratic presidential nominee Joe Biden, having been invited as a special guest by Trump. Reuters
    UFC fighter Colby Covington awaits the start of Donald Trump's first 2020 presidential campaign debate with Democratic presidential nominee Joe Biden, having been invited as a special guest by Trump. Reuters
  • Moderator and Fox News anchor Chris Wallace speaks before the first presidential debate. AFP
    Moderator and Fox News anchor Chris Wallace speaks before the first presidential debate. AFP
  • Eric Trump and Senior Advisor to the President Ivanka Trump arrive for the first presidential debate at the Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio on September 29, 2020. AFP
    Eric Trump and Senior Advisor to the President Ivanka Trump arrive for the first presidential debate at the Case Western Reserve University and Cleveland Clinic in Cleveland, Ohio on September 29, 2020. AFP
  • Debate moderator and Fox News anchor Chris Wallace arrives for the first presidential debate. AFP
    Debate moderator and Fox News anchor Chris Wallace arrives for the first presidential debate. AFP
  • Daughter and Senior Advisor to the US President Ivanka Trump, Donald Trump Jr. and Eric Trump, sons of the US President, are seen ahead of the first presidential debate. AFP
    Daughter and Senior Advisor to the US President Ivanka Trump, Donald Trump Jr. and Eric Trump, sons of the US President, are seen ahead of the first presidential debate. AFP

Chaotic first debate for Biden and Trump unlikely to swing undecideds


Joyce Karam
  • English
  • Arabic

Never in the US history of presidential debates has chaos, interruptions and insults been bandied between the candidates as they were at Tuesday’s head to head between Donald Trump and Joe Biden.

The US President opted for an aggressive approach but ended up interrupting Mr Biden more than 50 times, smearing his family and failing to condemn white supremacists.

Joe Biden, the Democratic nominee, called Mr Trump “a clown”, “a liar”, “racist” and “Putin’s puppy” – and repeatedly asked him to “shut up”.

The 90-minute exchange came low on policy proposals and civil discussion between the candidates. The moderator, prominent news anchor Chris Wallace, lost control of the debate, couldn’t stop Mr Trump’s interruptions and failed to enforce time limits.

Politically, Mr Trump who is behind in the national and key state polls, didn’t deliver a performance likely to change the state of the race. Election analyst Nate Silver tweeted that the chaotic debate is not an effective strategy for the US President.

“I’m not sure why trying to fight the debate to a messy, unwatchable draw is supposed to be a strategy for Trump when he’s seven points behind in the polls,” he wrote.

But Mr Trump’s more damaging, non-stylistic mistake came through his failure to condemn white supremacists.

Mr Wallace asked Mr Trump: “Are you willing to condemn white supremacists and militias and tell them they need to stand down?”

The president said he was willing to do anything, asking Wallace for the name he wanted to be condemned. Both Mr Biden and Mr Wallace chimed in: “Then do it”.

“Proud Boys, stand back and stand by, but I tell you what – someone needs to do something about Antifa,” he said.

The Proud Boys is a prominent far-right neo-fascist organisation and reportedly welcomed the name check with posts online suggesting they were happy to “stand by” to take action.

Jonathan Greenblatt, the executive director of the Anti-Defamation League, said Mr Trump owes the American public an apology for failing to condemn white supremacy.

Mr Biden’s performance was shy at times in the first debate overtaken by Mr Trump’s interruptions.

But the former vice president stood his ground in defending his son, Hunter, when Mr Trump smeared him. “Hunter got thrown out of the military. He was thrown out, dishonourably discharged for cocaine use. And he didn’t have a job until you became vice president,” Mr Trump said, in an unusual attack on a contender’s family.

“That’s not true,” Mr Biden said. “None of that is true.”

“He made a fortune in Ukraine and China,” Mr Trump interjected.

“My son, like a lot of people, like a lot of people we know at home, had a drug problem. He’s overtaken it, he’s fixed it. He’s worked on it. And I’m proud of him,” an emotional Mr Biden said.

The debate repeated the candidates’ disagreements on the handling of coronavirus and a vaccine, climate change, taxes, race relations, Supreme Court nominations and healthcare. At one point when Mr Trump promised to release taxes, Mr Biden used the Arabic word “Inshallah” in its colloquial meaning “never going to happen”.

But for Mr Trump, who has thrown many attack lines at Mr Biden and none has stuck, this was no different. The president’s overly aggressive behaviour, inability to address the undecided voters and the chaotic state of the debate is likely to make the encounter inconsequential in swaying the election.

CBS News’ battleground tracker poll said that 69 per cent of debate watchers felt “annoyed” and only 17 per cent found it “informative”. The poll also said 83 per cent of viewers said the tone of the debate was “negative”.

Vice President Mike Pence will debate the first black woman vice presidential candidate, Kamala Harris, on October 7.

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

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
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Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri