Officials with the Fulton County Registration and Elections Department conduct a machine recount of the county's presidential election ballots. EPA
Officials with the Fulton County Registration and Elections Department conduct a machine recount of the county's presidential election ballots. EPA
Officials with the Fulton County Registration and Elections Department conduct a machine recount of the county's presidential election ballots. EPA
Officials with the Fulton County Registration and Elections Department conduct a machine recount of the county's presidential election ballots. EPA

Georgia recertifies US presidential election results, confirming Biden victory


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Georgia’s top elections official on Monday recertified the state’s election results after a recount requested by President Donald Trump again confirmed that Democrat Joe Biden won the state.

“We have now counted legally cast ballots three times, and the results remain unchanged,” Georgia Secretary of State Brad Raffensperger said at the state capitol.

Georgia law allows a losing candidate to request a recount if the margin between the candidates is within 0.5 per cent.

Mr Trump asked for the recount after the results certified by Mr Raffensperger showed that Mr Biden led by a margin of 12,670 votes, or 0.25 per cent of about five million ballots cast.

After the initial count, Mr Raffensperger selected the presidential race for an audit required by state law.

The tight margin meant the audit required the votes in the contest to be recounted by hand, he said. This count also confirmed Mr Biden’s victory.

Also on Monday, a federal judge dismissed a lawsuit filed on behalf of would-be Republican presidential electors by Mr Trump's former lawyer, Sidney Powell.

The suit alleged widespread fraud and sought to decertify the results of the presidential race in Georgia.

“The plaintiffs essentially ask the court for perhaps the most extraordinary relief ever sought in any federal court in connection with an election," US District Judge Timothy Batten said as he dismissed the suit after a hearing.

"They want this court to substitute its judgment for that of two and a half million Georgia voters who voted for Joe Biden, and this I am unwilling to do."

A judge in Michigan on Monday rejected a similar lawsuit, which sought to decertify Mr Biden's victory in the state.

Meanwhile, an election challenge filed on Friday by Mr Trump, his campaign and Georgia Republican Party chairman David Shafer was rejected by the Fulton County Superior Court because the paperwork was improperly completed and lacked the appropriate filing fees.

Even as lawsuits filed by Mr Trump and his allies have been rejected around the country, the president has continued to make repeated claims of widespread fraud.

In Georgia, he has been highly critical of Mr Raffensperger and Governor Brian Kemp, both fellow Republicans.

Mr Raffensperger has been steadfast in his defence of the integrity of the election in the state and Mr Kemp has said he has no power to intervene in elections.

“I know there are people who are convinced the election was fraught with problems, but the evidence, the actual evidence, the facts tell us a different story,” Mr Raffensperger said on Monday.

Hours before coming to Georgia for a rally on Saturday night, Mr Trump called Mr Kemp and asked him to call a special legislative session. The governor declined.

Georgia’s two high-profile Senate contests are drawing top Republican politicians to the state to campaign, network and raise their profiles.

The January run-off votes will determine which party will control the Senate at the start of Mr Biden's presidency.

Mr Trump used his event in Georgia to tease a possible 2024 presidential bid, while separate appearances from Republican senators Marco Rubio, Rick Scott and Tom Cotton have also indicated possible presidential ambitions.

The state has fast become a stage for possible Republican presidential candidates looking to rise through the party ranks after Mr Trump’s defeat.

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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