• The Federal Hall in Manhattan, New York is seen marked with graffiti after protests against the death in Minneapolis police custody of George Floyd. Reuters
    The Federal Hall in Manhattan, New York is seen marked with graffiti after protests against the death in Minneapolis police custody of George Floyd. Reuters
  • A NYPD policeman is seen during a protest in Brooklyn, New York City. Reuters
    A NYPD policeman is seen during a protest in Brooklyn, New York City. Reuters
  • Protesters demonstrate during a peaceful march in downtown Houston, Texas. AFP
    Protesters demonstrate during a peaceful march in downtown Houston, Texas. AFP
  • Protestors including British actor John Boyega, centre, raise their fists in Parliament square during an anti-racism demonstration in London. AFP
    Protestors including British actor John Boyega, centre, raise their fists in Parliament square during an anti-racism demonstration in London. AFP
  • British actor John Boyega speaks to protestors in Parliament square during an anti-racism demonstration in London. AFP
    British actor John Boyega speaks to protestors in Parliament square during an anti-racism demonstration in London. AFP
  • Protesters kneel to demonstrate against the death of George Floyd near the US Capitol, in Washington, DC. AFP
    Protesters kneel to demonstrate against the death of George Floyd near the US Capitol, in Washington, DC. AFP
  • Protestors hold placards and shout slogans as they march during an anti-racism demonstration in central London. AFP
    Protestors hold placards and shout slogans as they march during an anti-racism demonstration in central London. AFP
  • People lay down in protest for the death of George Floyd near the US Capitol, in Washington, DC. AFP
    People lay down in protest for the death of George Floyd near the US Capitol, in Washington, DC. AFP
  • Police officers react as they attempt to detain a protestor near the entrance to Downing Street, during an anti-racism demonstration in London. AFP
    Police officers react as they attempt to detain a protestor near the entrance to Downing Street, during an anti-racism demonstration in London. AFP
  • Protesters during a protest on the Malieveld in The Hague, The Netherlands. Organizer Black Lives Matter Netherlands organized the meeting in protest of violence against black people in the US and the death of 46-year-old George Floyd while in police custody. EPA
    Protesters during a protest on the Malieveld in The Hague, The Netherlands. Organizer Black Lives Matter Netherlands organized the meeting in protest of violence against black people in the US and the death of 46-year-old George Floyd while in police custody. EPA
  • Protestors scuffle with Police officers near the entrance to Downing Street, during an anti-racism demonstration in London. AFP
    Protestors scuffle with Police officers near the entrance to Downing Street, during an anti-racism demonstration in London. AFP
  • Protestors hold placards during a demonstration in London. AFP
    Protestors hold placards during a demonstration in London. AFP
  • U.S. Army soldiers pass protesters as they arrive to maintain a perimeter during a rally against the death in Minneapolis police custody of George Floyd, near the White House, in Washington, U.S. REUTERS
    U.S. Army soldiers pass protesters as they arrive to maintain a perimeter during a rally against the death in Minneapolis police custody of George Floyd, near the White House, in Washington, U.S. REUTERS
  • Washington, DC Mayor Muriel Bowser bows her head in prayer during a vigil as protests continue on the streets near the White House over the death in police custody of George Floyd, in Washington, U.S. REUTERS
    Washington, DC Mayor Muriel Bowser bows her head in prayer during a vigil as protests continue on the streets near the White House over the death in police custody of George Floyd, in Washington, U.S. REUTERS
  • A demonstrator displays a message of protest on shoes as protesters rally against the death in Minneapolis police custody of George Floyd, near the White House in Washington, U.S. REUTERS
    A demonstrator displays a message of protest on shoes as protesters rally against the death in Minneapolis police custody of George Floyd, near the White House in Washington, U.S. REUTERS
  • A police officer takes a knee in front of protesters near Downing Street during a "Black Lives Matter" protest following the death of George Floyd who died in police custody in Minneapolis, London, Britain. REUTERS
    A police officer takes a knee in front of protesters near Downing Street during a "Black Lives Matter" protest following the death of George Floyd who died in police custody in Minneapolis, London, Britain. REUTERS
  • This combination of photos provided by the Hennepin County Sheriff's Office in Minnesota shows J. Alexander Kueng, from left, Thomas Lane and Tou Thao. They have been charged with aiding and abetting Derek Chauvin, who is charged with second-degree murder of George Floyd, a black man who died after being restrained by the Minneapolis police officers on May 25. AP
    This combination of photos provided by the Hennepin County Sheriff's Office in Minnesota shows J. Alexander Kueng, from left, Thomas Lane and Tou Thao. They have been charged with aiding and abetting Derek Chauvin, who is charged with second-degree murder of George Floyd, a black man who died after being restrained by the Minneapolis police officers on May 25. AP
  • Hundreds of demonstrators lie face down depicting George Floyd during his detention by police during a protest against police brutality, on Boston Common. AP Photo
    Hundreds of demonstrators lie face down depicting George Floyd during his detention by police during a protest against police brutality, on Boston Common. AP Photo
  • Atlanta Police Officer J. Coleman, left, and protester Elijah Raffington, of Sandy Springs, fist bump while an Atlanta Police bicycle unit blocking Marietta Street at Centennial Olympic Park Drive kneels down with protesters in a symbolic gesture of solidarity outside the CNN Center at Olympic Park, in Atlanta, during a protest sparked by the May 25 death of George Floyd in Minneapolis police custody. AP
    Atlanta Police Officer J. Coleman, left, and protester Elijah Raffington, of Sandy Springs, fist bump while an Atlanta Police bicycle unit blocking Marietta Street at Centennial Olympic Park Drive kneels down with protesters in a symbolic gesture of solidarity outside the CNN Center at Olympic Park, in Atlanta, during a protest sparked by the May 25 death of George Floyd in Minneapolis police custody. AP
  • People continue to gather near the intersection of 38th and Chicago in front of the Cup Foods at the spot where George Floyd was arrested and who later died in police custody, in Minneapolis, Minnesota, USA. EPA
    People continue to gather near the intersection of 38th and Chicago in front of the Cup Foods at the spot where George Floyd was arrested and who later died in police custody, in Minneapolis, Minnesota, USA. EPA

George Floyd killing: Derek Chauvin has murder charge upgraded


Joyce Karam
  • English
  • Arabic

Minnesota Attorney General Keith Ellison on Wednesday announced that Derek Chauvin, the former police officer who was arrested in the killing of George Floyd, is now charged with second-degree murder.

The charge has been increased from one of third-degree murder, which was laid last Friday.

Mr Chauvin knelt on Floyd's neck for more than eight minutes.

Three other former Minneapolis police officers – Tou Thao, Alexander Kueng and Thomas Lane, who were with Mr Chauvin at the time of the killing – were charged on Wednesday for aiding and abetting murder.

“George Floyd mattered. He was loved, his family was important and his life had value,” Mr Ellison said.

Derek Chauvin. Hennepin County Sheriff via AP
Derek Chauvin. Hennepin County Sheriff via AP
Tou Thao. Hennepin County Sheriff's Office via AP
Tou Thao. Hennepin County Sheriff's Office via AP
Thomas Lane. Hennepin County Sheriff's Office via AP
Thomas Lane. Hennepin County Sheriff's Office via AP
J Alexander Kueng. Hennepin County Sheriff's Office via AP
J Alexander Kueng. Hennepin County Sheriff's Office via AP

The Attorney General is a former congressman and the first Muslim American to hold such position.

"We will seek justice for him and for you and we will find it,” Mr Ellison said.

But he said that this could take time.

"We are moving as expeditiously, quickly and effectively as we can," he said. "But I need to protect this prosecution.

"I am not going to create a situation where somebody can say this was a rush to judgment."

An updated court complaint read that Mr Chauvin killed Mr Floyd "without intent to effect the death of any person, while committing or attempting to commit a felony offence".

Under US law, second-degree murder and aiding and abetting a murder could mean up to 40 years in prison.

The family’s lawyer, Benjamin Crump, called the announcement a “bittersweet moment”.

"We are deeply gratified that [Mr Ellison] took decisive action, arresting and charging all the officers involved in George Floyd's death and upgrading the charge against Derek Chauvin to felony second-degree murder,” Mr Crump tweeted.

Floyd's death on May 25 has sparked off protests across the US and around the world against systemic racism and police brutality against black men.

Protesters who have vented their anger in major US cities over the past week had demanded that the case be widened to include all the officers who were present during the incident.

"This is another important step for justice," said US Senator Amy Klobuchar, who is from Minnesota and is a potential running mate for Democratic nominee Joe Biden in the November 3 election.

Tens of thousands of people defied curfews and took to the streets of cities, coast to coast, for an eighth night in protest over Floyd's death and brutality against other black Americans.

Authorities took the unusual step of ordering curfews and bands of police in riot gear and other heavily armed officers patrolled, ringing landmarks and shouting at protesters while helicopters roared overhead.

The demonstrations have been mostly peaceful with less looting and vandalism overnight, and clashes between police and protesters were more sporadic.

President Donald Trump has said justice must be done in Floyd's case but also promoted a hard line on violent protests, threatening to use the military to end the rallies.

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