Democratic presidential candidate Joe Biden has picked Californian senator Kamala Harris as his running mate, he announced days before the Democratic convention on Monday.
Ms Harris is the first Black woman to be a vice presidential candidate.
She competed against Mr Biden in the Democratic primaries but ended her campaign before the Iowa caucuses in February.
Ms Harris is the daughter of immigrants, an Indian mother and a Jamaican father.
Mr Biden announced the decision in an email to supporters and on social media. He called her a “fearless fighter for the little guy and one of the country’s finest public servants".
Ms Harris accepted the nomination on Twitter and praised Mr Biden.
“Joe Biden can unify the American people because he's spent his life fighting for us," she said. "And as president, he'll build an America that lives up to our ideals.
“I'm honoured to join him as our party's nominee for vice president and do what it takes to make him our Commander-in-Chief.”
The decision followed months of vetting, online fundraisers and media appearances for more than 10 female candidates.
Ms Harris, 55, was born in Oakland, California, and was elected attorney general for the state in 2010.
In 2017, she became the second Black senator in US history and the first South Asian American in that position.
During her short run for the presidency, Ms Harris clashed with Mr Biden in the debates, attacked his record on busing and accused him of working with segregationists.
“There was a little girl in California who was part of the second class to integrate her public schools, and she was bused to school every day. And that little girl was me,” she said then.
The exchange soured the relationship between the two but with Ms Harris dropping out of the race, endorsing Mr Biden in March and then raising funds for him, they were able to bury the hatchet.
At an event in Delaware last month, he was seen carrying a notebook that read: “Do not hold grudges.” “Campaigned with me and Jill.” “Talented.” “Great help to campaign.” “Great respect for her.”
Those were in reference to Ms Harris.
The vice presidential selection process has been shrouded in secrecy and the Biden campaign has kept a lid on meetings and interviews he had with the candidates last week.
In March, he announced his intention to pick a woman for the post and the campaign has examined a list of governors, senators and congresswomen since May.
But it was Ms Harris, former national security adviser Susan Rice, Senator Elizabeth Warren and Michigan Governor Gretchen Whitmer who were chosen for meetings with Mr Biden on August 2, The New York Times reported.
After the killing of unarmed African American George Floyd by white Minneapolis police in May, and the Black Lives Matter protests, pressure grew on Mr Biden to pick a Black candidate to heal the racial divide.
Ms Harris brings generational balance to the ticket and she has pivoted to the left in the past few months, by sponsoring bills with progressive Senator Bernie Sanders, including one to provide monthly $2,000 payments during the pandemic.
She is known as an outspoken and fierce critic of the Trump administration in the Senate.
Last May, she called on Attorney General Bill Barr to resign after a testy exchange with him on the Senate floor over the Mueller report.
On foreign policy, Ms Harris is more of an unknown and is unlikely to overshadow Mr Biden.
She told the Council on Foreign Relations last year that the US should rejoin the Iran nuclear deal “as long as Iran also returned to verifiable compliance".
Ms Harris supports ending the war in Afghanistan with a political settlement.
On Israel and Palestine, Ms Harris voiced support for the two-state-solution and called Israel “a critical ally and friend, and its security is a top priority".
She and Mr Biden are due to appear at a fundraiser tomorrow and they will accept their nominations formally next week at the Democratic convention.
MATCH INFO
Manchester United 1 (Rashford 36')
Liverpool 1 (Lallana 84')
Man of the match: Marcus Rashford (Manchester United)
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Scoreline:
Cardiff City 0
Liverpool 2
Wijnaldum 57', Milner 81' (pen)
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
How to report a beggar
Abu Dhabi – Call 999 or 8002626 (Aman Service)
Dubai – Call 800243
Sharjah – Call 065632222
Ras Al Khaimah - Call 072053372
Ajman – Call 067401616
Umm Al Quwain – Call 999
Fujairah - Call 092051100 or 092224411
The specs
Engine: 3.0-litre 6-cyl turbo
Power: 374hp at 5,500-6,500rpm
Torque: 500Nm from 1,900-5,000rpm
Transmission: 8-speed auto
Fuel consumption: 8.5L/100km
Price: from Dh285,000
On sale: from January 2022
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
'Shakuntala Devi'
Starring: Vidya Balan, Sanya Malhotra
Director: Anu Menon
Rating: Three out of five stars
Indika
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%2011%20Bit%20Studios%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Odd%20Meter%3Cbr%3E%3Cstrong%3EConsole%3A%3C%2Fstrong%3E%20PlayStation%205%2C%20PC%20and%20Xbox%20series%20X%2FS%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
