• Democratic presidential nominee Joe Biden addresses the nation at the Chase Center in Wilmington, Delaware. AFP
    Democratic presidential nominee Joe Biden addresses the nation at the Chase Center in Wilmington, Delaware. AFP
  • Vice presidential nominee Kamala Harris looks on as US Democratic presidential nominee Joe Biden speaks about election results in Wilmington, Delaware. Reuters
    Vice presidential nominee Kamala Harris looks on as US Democratic presidential nominee Joe Biden speaks about election results in Wilmington, Delaware. Reuters
  • Dogs with bibs supporting Democratic presidential nominee Joe Biden are seen across the street from where ballots are being counted in Philadelphia, Pennsylvania. Reuters
    Dogs with bibs supporting Democratic presidential nominee Joe Biden are seen across the street from where ballots are being counted in Philadelphia, Pennsylvania. Reuters
  • Police stand guard during a demonstration held by supporters of democrat presidential candidate Joe Biden in New York. EPA
    Police stand guard during a demonstration held by supporters of democrat presidential candidate Joe Biden in New York. EPA
  • People cheer after Democratic presidential nominee Joe Biden overtook President Donald Trump in the Pennsylvania general election vote count. Reuters
    People cheer after Democratic presidential nominee Joe Biden overtook President Donald Trump in the Pennsylvania general election vote count. Reuters
  • Activists celebrate after Democratic presidential nominee Joe Biden overtook President Donald Trump in the Pennsylvania general election vote count, in Philadelphia, Pennsylvania. Reuters
    Activists celebrate after Democratic presidential nominee Joe Biden overtook President Donald Trump in the Pennsylvania general election vote count, in Philadelphia, Pennsylvania. Reuters
  • Journalists from all over the world wait for the result of the US Presidential elections on Black Lives Matter Plaza in front of the White House in Washington. AFP
    Journalists from all over the world wait for the result of the US Presidential elections on Black Lives Matter Plaza in front of the White House in Washington. AFP
  • Republican canvas observer Ed White, takes photos with his smart phone as Lehigh County workers count ballots as vote counting continues in Allentown Pennsylvania. AP Photo
    Republican canvas observer Ed White, takes photos with his smart phone as Lehigh County workers count ballots as vote counting continues in Allentown Pennsylvania. AP Photo
  • Supporters of President Donald Trump demonstrate outside of the TCF Centre in Detroit, Michigan. AFP
    Supporters of President Donald Trump demonstrate outside of the TCF Centre in Detroit, Michigan. AFP
  • Election officials proceed with the counting of ballots at the Allegheny County elections warehouse in Pittsburgh, Pennsylvania. AFP
    Election officials proceed with the counting of ballots at the Allegheny County elections warehouse in Pittsburgh, Pennsylvania. AFP
  • House of Representatives Speaker Nancy Pelosi holds a news conference during the presidential election in Washington. Reuters
    House of Representatives Speaker Nancy Pelosi holds a news conference during the presidential election in Washington. Reuters
  • Protesters urge vote counting outside the Pennsylvania Convention Center. AFP
    Protesters urge vote counting outside the Pennsylvania Convention Center. AFP
  • Supporters of President Trump, who are questioning the legitimacy of the state's vote counting, gather outside of the Pennsylvania Convention Centre in Philadelphia. EPA
    Supporters of President Trump, who are questioning the legitimacy of the state's vote counting, gather outside of the Pennsylvania Convention Centre in Philadelphia. EPA
  • A police officer stands watch near a stage set up by the campaign of Democratic presidential nominee Joe Biden in Wilmington, Delaware. Reuters
    A police officer stands watch near a stage set up by the campaign of Democratic presidential nominee Joe Biden in Wilmington, Delaware. Reuters
  • Protesters, police, members of the media and others converge outside of the Convention Centre as the counting of ballots continues in the state in Philadelphia, Pennsylvania. AFP
    Protesters, police, members of the media and others converge outside of the Convention Centre as the counting of ballots continues in the state in Philadelphia, Pennsylvania. AFP
  • Protesters gather outside of the Philadelphia Convention Centre. AFP
    Protesters gather outside of the Philadelphia Convention Centre. AFP
  • Protesters outside of the Philadelphia Convention Centre. Joe Biden took the lead in the vote count on Friday morning from President Trump, bringing him one step closer to winning the election. AFP
    Protesters outside of the Philadelphia Convention Centre. Joe Biden took the lead in the vote count on Friday morning from President Trump, bringing him one step closer to winning the election. AFP
  • A stage set up by the campaign of Joe Biden sits ready in Wilmington. Reuters
    A stage set up by the campaign of Joe Biden sits ready in Wilmington. Reuters

Portland holds its breath in tense aftermath of vote


  • English
  • Arabic

The United States is still awaiting the winner of the presidential race to be called but many residents in Portland, a city that has been the epicentre of social justice protests since George Floyd's death in May, are already looking to the future with hope.

For more than 100 days, between the hours of 12 and 2pm, residents of the Arbor Lodge neighbourhood have stood on the corner of N Rosa Parks Way and Denver.

Community-led and organised, individuals bring their own signs and take turns to stand on the pavement to ensure someone is always present to wave placards at passing traffic.

"Racism is a pandemic." "Yes on police accountability." "Vote!" Just some of the messages that have been attached to the chain-link fencing that surrounds the patch of grass on the corner.
"I made a commitment to stay out here until we see a real change," says 68-year-old Charlie Westley, a Native American woman from the Confederated Tribes of Grand Ronde.
"I want to see public safety imaged in a different way, I want to see the public protected and served, and I will be out here until there is justice for George, and for all the other Black people who have been killed in similar circumstances," she said.

The George Floyd effect

George Floyd was killed by police in Minneapolis on May 28, after a police officer knelt on his neck for more than eight minutes. His death sparked protests across the country – and the world – and saw the Black Lives Matter movement explode in popularity.

Although votes are still being counted, Joe Biden is before Donald Trump in the presidential race. While Westley says she is disappointed that "another white man" will be in office, she is pushing herself to be optimistic.

It's hate crime that's being perpetrated. And [Trump] is putting fuel on that fire

"The most important thing is to get Trump out of office. Everybody is demanding change, and I have told myself to be hopeful that Biden could bring that change.

"We are going to demand it of him and we are going to hold [the government] accountable because they work for us, not the other way round.
"What we've seen over the past four years is literally terrorism," she continues, as she stands in the rain clutching a placard that reads: "Keeping hope alive".
"It's a hate crime that's being perpetrated. And [Trump] is putting fuel on that fire. It baffles my mind. It's unfathomable. And I just couldn't see us going through another four years of that.

"So I did everything in my power to be out here and make sure [politicians] would hear our voice and our demands for change."

The death of George Floyd sparked weeks of protest across the US. AP
The death of George Floyd sparked weeks of protest across the US. AP

As Westley speaks, another two locals arrive to join the trio already standing on the corner, including a man who "usually brings a drum" but didn't today because of the rain.
"We've gotten the number one problem out of the White House,' says Robin Hahnel, "and thank God that happened."
However, the 74-year-old fears even more problems to come.

Battle for America's soul

"If the Senate stays in the hands of the Republicans, all the evidence seems to indicate that Mitch McConnell will continue to engage in scorched earth policy. So we have serious problems in this country. And it would be nice if the federal government in this country would actually start to solve them.
"Whether it's the pandemic, racial issues, the economy, police reform, we have a lot of issues and they're only going to guess worse unless we do something about it."
Ashley Simmons, a barista in Portland, was out marching with the Black Lives Matter on Tuesday and Wednesday night. He didn't want to vote for Biden but felt he had no choice.
"I don't feel represented," the 31-year-old says. "It's like, oh great, we get Trump out – who obviously needed to get out – but we replace him with another old white dude. Obviously, Biden's better than Trump but … it's like a lesser of two evils kind of thing."

The surprise lead carved out by the Biden campaign in the southern state of Georgia has lifted his spirits.

"I do feel really inspired by what's been happening on the streets," Mr Simmons said.

"And in Georgia, what's going on over there is amazing, and it does make me feel optimistic for the future, but sometimes it feels like we still have such a long way to go."

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
The Farewell

Director: Lulu Wang

Stars: Awkwafina, Zhao Shuzhen, Diana Lin, Tzi Ma

Four stars

Ipaf in numbers

Established: 2008

Prize money:  $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.

Winning novels: 13

Shortlisted novels: 66

Longlisted novels: 111

Total number of novels submitted: 1,780

Novels translated internationally: 66

HOW%20TO%20ACTIVATE%20THE%20GEMINI%20SHORTCUT%20ON%20CHROME%20CANARY
%3Cp%3E1.%20Go%20to%20%3Cstrong%3Echrome%3A%2F%2Fflags%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E2.%20Find%20and%20enable%20%3Cstrong%3EExpansion%20pack%20for%20the%20Site%20Search%20starter%20pack%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E3.%20Restart%20Chrome%20Canary%3C%2Fp%3E%0A%3Cp%3E4.%20Go%20to%20%3Cstrong%3Echrome%3A%2F%2Fsettings%2FsearchEngines%3C%2Fstrong%3E%20in%20the%20address%20bar%20and%20find%20the%20%3Cstrong%3EChat%20with%20Gemini%3C%2Fstrong%3E%20shortcut%20under%20%3Cstrong%3ESite%20Search%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E5.%20Open%20a%20new%20tab%20and%20type%20%40%20to%20see%20the%20Chat%20with%20Gemini%20shortcut%20along%20with%20other%20Omnibox%20shortcuts%20to%20search%20tabs%2C%20history%20and%20bookmarks%3C%2Fp%3E%0A
Keep it fun and engaging

Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.

“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.

His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.

He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

The specs

BMW M8 Competition Coupe

Engine 4.4-litre twin-turbo V8

Power 625hp at 6,000rpm

Torque 750Nm from 1,800-5,800rpm

Gearbox Eight-speed paddleshift auto

Acceleration 0-100kph in 3.2 sec

Top speed 305kph

Fuel economy, combined 10.6L / 100km

Price from Dh700,000 (estimate)

On sale Jan/Feb 2020
 

Veere di Wedding
Dir: Shashanka Ghosh
Starring: Kareena Kapoo-Khan, Sonam Kapoor, Swara Bhaskar and Shikha Talsania ​​​​​​​
Verdict: 4 Stars

The years Ramadan fell in May

1987

1954

1921

1888

SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%202-litre%204-cylinder%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E268hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E380Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh208%2C000%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3C%2Fp%3E%0A

Yuki Means Happiness
Alison Jean Lester
John Murray 

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

ARM%20IPO%20DETAILS
%3Cp%3E%3Cstrong%3EShare%20price%3A%3C%2Fstrong%3E%20Undisclosed%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ETarget%20raise%3A%3C%2Fstrong%3E%20%248%20billion%20to%20%2410%20billion%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProjected%20valuation%3A%3C%2Fstrong%3E%20%2460%20billion%20to%20%2470%20billion%20(Source%3A%20Bloomberg)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ELead%20underwriters%3A%3C%2Fstrong%3E%20Barclays%2C%20Goldman%20Sachs%20Group%2C%20JPMorgan%20Chase%20and%20Mizuho%20Financial%20Group%3C%2Fp%3E%0A
MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

Kanye%20West
%3Cp%3EYe%20%E2%80%94%20the%20rapper%20formerly%20known%20as%20Kanye%20West%20%E2%80%94%20has%20seen%20his%20net%20worth%20fall%20to%20%24400%20million%20in%20recent%20weeks.%20That%E2%80%99s%20a%20precipitous%20drop%20from%20Bloomberg%E2%80%99s%20estimates%20of%20%246.8%20billion%20at%20the%20end%20of%202021.%3Cbr%3EYe%E2%80%99s%20wealth%20plunged%20after%20business%20partners%2C%20including%20Adidas%2C%20severed%20ties%20with%20him%20on%20the%20back%20of%20anti-Semitic%20remarks%20earlier%20this%20year.%3Cbr%3EWest%E2%80%99s%20present%20net%20worth%20derives%20from%20cash%2C%20his%20music%2C%20real%20estate%20and%20a%20stake%20in%20former%20wife%20Kim%20Kardashian%E2%80%99s%20shapewear%20firm%2C%20Skims.%3C%2Fp%3E%0A
'Dark Waters'

Directed by: Todd Haynes

Starring: Mark Ruffalo, Anne Hathaway, William Jackson Harper 

Rating: ****

RESULTS
%3Cp%3E%0D5pm%3A%20Al%20Maha%20Stables%20%E2%80%93%20Maiden%20(PA)%20Dh80%2C000%20(Turf)%201%2C400m%0D%3Cbr%3EWinner%3A%20AF%20Alfahem%2C%20Tadhg%20O%E2%80%99Shea%20(jockey)%2C%20Ernst%20Oetrel%20(trainer)%0D%3Cbr%3E5.30pm%3A%20Al%20Anoud%20Stables%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C200m%0D%3Cbr%3EWinner%3A%20AF%20Musannef%2C%20Tadhg%20O%E2%80%99Shea%2C%20Ernst%20Oertel%0D%3Cbr%3E6pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(T)%201%2C400m%0D%3Cbr%3EWinner%3A%20AF%20Rasam%2C%20Tadhg%20O%E2%80%99Shea%2C%20Ernst%20Oertel%0D%3Cbr%3E6.30pm%3A%20Arabian%20Triple%20Crown%20Round%202%20%E2%80%93%20Group%203%20(PA)%20Dh%20300%2C000%20(T)%202%2C200m%0D%3Cbr%3EWinner%3A%20Joe%20Star%2C%20Tadhg%20O%E2%80%99Shea%2C%20Helal%20Al%20Alawi%0D%3Cbr%3E7pm%3A%20Liwa%20Oasis%20%E2%80%93%20Group%202%20(PA)%20Dh300%2C000%20(T)%201%2C400m%0D%3Cbr%3EWinner%3A%20AF%20Alajaj%2C%20Tadhg%20O%E2%80%99Shea%2C%20Ernst%20Oertel%0D%3Cbr%3E7.30pm%3A%20Dames%20Stables%20%E2%80%93%20Handicap%20(TB)%20Dh80%2C000%20(T)%201%2C400m%0D%3Cbr%3EWinner%3A%20Silent%20Defense%2C%20Oscar%20Chavez%2C%20Rashed%20Bouresly%3C%2Fp%3E%0A