US conservatives praised Donald Trump at an annual gathering on Friday, even unveiling a golden statue of the former president, showing he remains a Republican political force despite violent scenes in Washington last month.
Idol worship isn't conservative
Prominent congressional conservatives - including Senators Ted Cruz, Tom Cotton and Josh Hawley and Representatives Steve Scalise and Matt Gaetz - were among the Trump loyalists speaking at the Conservative Political Action Conference in Orlando, Florida, which the former president will address on Sunday.
"Let me tell you something: Donald Trump ain’t going anywhere," said Mr Cruz.
Mr Trump's tumultuous final weeks in office saw his supporters launch a deadly attack on the US Capitol on January 6 in an attempt to block Congress from certifying Democratic President Joe Biden's election victory, a win that Mr Trump falsely claimed was tainted by widespread fraud.
If there was any doubt that CPAC this year was devoted to Mr Trump, the gold-colored statue of the former president, dressed in a jacket, red tie and Stars-and-Stripes boxing shorts, was on display at the conference site.
Two participants wheeled the larger-than-life statue through the conference center lobby, according to a video on social media. It was unclear why the statue, showing a cartoonish version of Mr Trump with an oversize head, was there.
The statue drew instant derision online, with commentators comparing it to the golden calf that enraged the prophet Moses in the Old Testament.
"Idol worship isn't conservative. #RestoreOurGop," Representative Adam Kinzinger, one of 10 House Republicans who voted to impeach Mr Trump on a charge of inciting the January 6 attack, said on Twitter.
Mr Gaetz declared himself part of the "pro-Trump, America First" wing of the conservative movement. "We're not really a wing, we're the whole body," he said.
He also appeared to forecast a future role for Mr Trump, who is pondering another run for president in 2024: "Trump may not have drained the swamp all the way – yet."
US Senator Rick Scott, a Florida Republican who may run for the party's presidential nomination in 2024, sought to thread the needle between pledging loyalty to Mr Trump and signaling his aspirations for higher office.
He said "President Trump has flaws" but that he had made the party more approachable for working-class Americans.
“We will not win the future by going back to where the Republican Party used to be," Mr Scott said. "If we do, we will lose the working base that President Trump so animated. We’re going to lose elections across the country and ultimately we’re going to lose our nation."
Notable absences at CPAC
Mr Kinzinger's reservations about what he dismissed as 'idol worship' point to a growing, albeit small, rift within the Republican Party following Mr Trump's controversial presidency.
In addition to the 10 House Republicans who voted to impeach Mr Trump, seven Senate Republicans voted to convict him of inciting insurrection, although the 57-43 vote fell short of the two-thirds majority needed to convict.
Many other senior Republicans did not attend this year's event. They included former Vice President Mike Pence, Senate Minority Leader Mitch McConnell and Representative Liz Cheney - another House Republican who voted to impeach.
The five pillars of Islam
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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