US Vice President Kamala Harris hopes to mobilise a comprehensive domestic and international response to increase assistance to the three Northern Triangle countries – Guatemala, El Salvador and Honduras. Reuters
US Vice President Kamala Harris hopes to mobilise a comprehensive domestic and international response to increase assistance to the three Northern Triangle countries – Guatemala, El Salvador and Honduras. Reuters
US Vice President Kamala Harris hopes to mobilise a comprehensive domestic and international response to increase assistance to the three Northern Triangle countries – Guatemala, El Salvador and Honduras. Reuters
US Vice President Kamala Harris hopes to mobilise a comprehensive domestic and international response to increase assistance to the three Northern Triangle countries – Guatemala, El Salvador and Hondu

Kamala Harris outlines US immigration strategy before Central America visit


Bryant Harris
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US Vice President Kamala Harris on Sunday outlined her plan to stem the immigration flow from Central America’s Northern Triangle before her visit to the region planned for June.

“I come at this issue from the perspective that most people don’t want to leave home,” Ms Harris told CNN.

“They don’t want to leave their grandparents; they don’t want to leave the place where they grew up, where they speak the language, where they know the culture. That place is home.

“And when they do, it’s usually for one of two reasons. They’re fleeing some harm or they cannot stay and satisfy the basic necessities of life, such as feeding their children and having a roof over their head.”

Ms Harris said she hoped to increase domestic and international assistance to the three Northern Triangle countries – Guatemala, El Salvador and Honduras – to address the underlying causes of migration from the region through Mexico.

She said she had brought together National Security Adviser Jake Sullivan, the commerce, agriculture and state departments, and the US Agency for International Development (USAID) as part of that response.

The Commerce Department will hold an online trade mission, while the Agriculture Department will focus on helping the drought-plagued region’s farmers and USAID offers disaster response assistance to hurricanes.

“Part of my approach is that we’ve got to institutionalise the work but also internationalise it,” Ms Harris said.

She said she was working with UN ambassador Linda Thomas-Greenfield to have US allies increase their contributions to the region.

“We have to give people some sense of hope that if they stay that help is on the way,” Ms Harris said.

The White House said on Wednesday that she planned to travel to the Northern Triangle region in June.

She said that the Covid-19 pandemic delayed the trip, prompting her to co-ordinate much of the response online so far.

Ms Harris is set to meet President Alejandro Giammattei of Guatemala online on Monday, and the country's civil leaders later in the week.

She will hold talks in May with President Andres Manuel Lopez Obrador of Mexico.

Tens of thousands of migrants from the Northern Triangle remain on the Mexican side of the US-Mexico border, many of whom are seeking asylum through the overwhelmed and slow US immigration court system.

Republicans have blamed President Joe Biden for the surge of migrants at the border, saying it was caused by his rescinding some of former president Donald Trump's hardline immigration policies.

But the Biden administration has also come under pressure from parts of the Democratic base for keeping many of those policies in place, such as the detention of unaccompanied minors in child detention facilities.

Mr Biden chose Ms Harris in March to lead his administration's response to the immigration crisis.

While a daunting task, the accompanying diplomatic experience could give Ms Harris room to develop her foreign policy credentials before a future presidential run.

“Joe Biden as vice president was asked by President [Barack Obama] to focus on the Northern Triangle, and he asked me to do and carry on the work that he did,” Ms Harris said.

“We’re making progress but it’s not going to evidence itself overnight. It will not but it will be worth it.

“Part of the problem is that under the previous administration, they pulled out essentially a lot of what had been the continuum of work and it essentially came to a standstill.”

Brief scores:

Pakistan (1st innings) 181: Babar 71; Olivier 6-37

South Africa (1st innings) 223: Bavuma 53; Amir 4-62

Pakistan (2nd innings) 190: Masood 65, Imam 57; Olivier 5-59

The specs

Engine: Direct injection 4-cylinder 1.4-litre
Power: 150hp
Torque: 250Nm
Price: From Dh139,000
On sale: Now

Ponti

Sharlene Teo, Pan Macmillan

THE SPECS

BMW X7 xDrive 50i

Engine: 4.4-litre V8

Transmission: Eight-speed Steptronic transmission

Power: 462hp

Torque: 650Nm

Price: Dh600,000

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

Afghanistan Premier League - at a glance

Venue: Sharjah Cricket Stadium

Fixtures:

Tue, Oct 16, 8pm: Kandahar Knights v Kabul Zwanan; Wed, Oct 17, 4pm: Balkh Legends v Nangarhar Leopards; 8pm: Kandahar Knights v Paktia Panthers; Thu, Oct 18, 4pm: Balkh Legends v Kandahar Knights; 8pm: Kabul Zwanan v Paktia Panthers; Fri, Oct 19, 8pm: First semi-final; Sat, Oct 20, 8pm: Second semi-final; Sun, Oct 21, 8pm: final

Table:

1. Balkh Legends 6 5 1 10

2. Paktia Panthers 6 4 2 8

3. Kabul Zwanan 6 3 3 6

4. Nagarhar Leopards 7 2 5 4

5. Kandahar Knights 5 1 4 2

THE BIO

Family: I have three siblings, one older brother (age 25) and two younger sisters, 20 and 13 

Favourite book: Asking for my favourite book has to be one of the hardest questions. However a current favourite would be Sidewalk by Mitchell Duneier

Favourite place to travel to: Any walkable city. I also love nature and wildlife 

What do you love eating or cooking: I’m constantly in the kitchen. Ever since I changed the way I eat I enjoy choosing and creating what goes into my body. However, nothing can top home cooked food from my parents. 

Favorite place to go in the UAE: A quiet beach.

Profile of Bitex UAE

Date of launch: November 2018

Founder: Monark Modi

Based: Business Bay, Dubai

Sector: Financial services

Size: Eight employees

Investors: Self-funded to date with $1m of personal savings

Company profile

Name: Steppi

Founders: Joe Franklin and Milos Savic

Launched: February 2020

Size: 10,000 users by the end of July and a goal of 200,000 users by the end of the year

Employees: Five

Based: Jumeirah Lakes Towers, Dubai

Financing stage: Two seed rounds – the first sourced from angel investors and the founders' personal savings

Second round raised Dh720,000 from silent investors in June this year

COMPANY PROFILE

Name: Lamsa

Founder: Badr Ward

Launched: 2014

Employees: 60

Based: Abu Dhabi

Sector: EdTech

Funding to date: $15 million

The Travel Diaries of Albert Einstein The Far East, Palestine, and Spain, 1922 – 1923
Editor Ze’ev Rosenkranz
​​​​​​​Princeton

WOMAN AND CHILD

Director: Saeed Roustaee

Starring: Parinaz Izadyar, Payman Maadi

Rating: 4/5

Mercedes V250 Avantgarde specs

Engine: 2.0-litre in-line four-cylinder turbo

Gearbox: 7-speed automatic

Power: 211hp at 5,500rpm

Torque: 350Nm

Fuel economy, combined: 6.0 l/100 km

Price: Dh235,000

Long read

Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response