• Singer Lady Gaga is greeted by President-elect Joe Biden during the inauguration of Biden as the 46th President of the United States on the West Front of the US Capitol in Washington, on January 20, 2021. Reuters
    Singer Lady Gaga is greeted by President-elect Joe Biden during the inauguration of Biden as the 46th President of the United States on the West Front of the US Capitol in Washington, on January 20, 2021. Reuters
  • Singer Jennifer Lopez arrives to perform at the inauguration ceremony. Reuters
    Singer Jennifer Lopez arrives to perform at the inauguration ceremony. Reuters
  • Jennifer Lopez performs during the inauguration of Joe Biden. Reuters
    Jennifer Lopez performs during the inauguration of Joe Biden. Reuters
  • Lady Gaga and US Vice President Mike Pence during the national anthem at the inauguration of Joe Biden as the 46th President of the United States. Reuters
    Lady Gaga and US Vice President Mike Pence during the national anthem at the inauguration of Joe Biden as the 46th President of the United States. Reuters
  • Former US president Barack Obama and his wife Michelle Obama arrive for the inauguration of Joe Biden on the West Front of the US Capitol. Reuters
    Former US president Barack Obama and his wife Michelle Obama arrive for the inauguration of Joe Biden on the West Front of the US Capitol. Reuters
  • Vice President Mike Pence and his wife Karen Pence arrive for the 59th Presidential Inauguration at the US Capitol for President-elect Joe Biden in Washington. AP Photo
    Vice President Mike Pence and his wife Karen Pence arrive for the 59th Presidential Inauguration at the US Capitol for President-elect Joe Biden in Washington. AP Photo
  • Former US president George W Bush and wife Laura Bush arrive for the inauguration of Joe Biden as the 46th US President. AFP
    Former US president George W Bush and wife Laura Bush arrive for the inauguration of Joe Biden as the 46th US President. AFP
  • Former US president Bill Clinton and former baseball player Alexander Rodriguez are pictured before the inauguration of Joe Biden. Reuters
    Former US president Bill Clinton and former baseball player Alexander Rodriguez are pictured before the inauguration of Joe Biden. Reuters
  • Former secretary of state Hillary Clinton arrives at the US Capitol ahead of the inauguration of Joe Biden as US President. EPA
    Former secretary of state Hillary Clinton arrives at the US Capitol ahead of the inauguration of Joe Biden as US President. EPA
  • House Minority Whip Steve Scalise, left, greets former vice president Dan Quayle, as they arrive for the inauguration of Joe Biden. AP Photo
    House Minority Whip Steve Scalise, left, greets former vice president Dan Quayle, as they arrive for the inauguration of Joe Biden. AP Photo

President Joe Biden: We must end this uncivil war


  • English
  • Arabic

Joe Biden took the oath of his office, officially becoming the 46th president of the United States on Wednesday.

Supreme Court Chief Justice John Roberts administered Mr Biden’s oath in front of the US Capitol building.

Prior to Mr Biden’s oath, Supreme Court Justice Sonia Sotomayor swore in Vice President Kamala Harris, the first woman, African American and Asian American to hold the office.

Mr Biden used his inaugural address to call for unity in an increasingly divided country, stating that “disagreement must not lead to disunion” and pledging to be “a president for all Americans” before leading the attendees in a moment of silent prayer for the victims of the Covid-19 pandemic.

“We must end this uncivil war that pits red against blue, rural versus urban, conservative versus liberal,” he said.

“Uniting to fight the foes we face – anger, resentment and hatred, lawlessness, violence, disease, joblessness and hopelessness – with unity we can do great things, important things,” said Mr Biden.

“We can right wrongs. We can put people to working good jobs. We can teach our children in safe schools. We can overcome the deadly virus. We can deliver racial justice. And we can make America once again the leading force for good in the world.”

The capital is on high alert with more than 25,000 National Guard and 2,500 temporarily sworn in Special Marshalls to ensure the event goes off without a hitch just weeks after pro-Trump supporters stormed the US Capitol building.

“Democracy is precious,” said Mr Biden. “Democracy is fragile. And at this hour, my friends, democracy has prevailed.

“From now, on this hallowed ground where just a few days ago violence sought to shake the Capitol’s very foundation, we come together as one nation, under God, indivisible, to carry out the peaceful transfer of power as we have for more than two centuries.”

Mr Biden and his wife Jill Biden spent the morning at St Matthew’s Cathedral where they attended a service with Republican and Democratic congress members.

Only about 1,000 people are attending Wednesday’s event rather than the hundreds of thousands who normally flock to the capital for the event. Those there in person are members of Congress, several past presidents – except for former President Donald Trump who did not attend the event – and former vice president Mike Pence.

“I thank my predecessors for both parties for their presence here today,” Mr Biden said in his speech.

A Capitol police officer hailed as a hero for his actions during the January 6 insurrection at the Capitol accompanied Ms Harris to the inauguration.

Officer Eugene Goodman confronted the insurrectionists and led them away from Senate chambers moments after Mr Pence was escorted from the Senate chamber as the rioters stormed the Capitol.

Mr Goodman is a black man and was facing an overwhelmingly white mob. He is the only officer seen for a full minute on widely circulated footage captured by a news reporter.

Mr Goodman stands in front of the rioters and walks backwards as the group follows him to a second-floor hallway, where other officers eventually assist him.

A police spokeswoman said Mr Goodman’s plainclothes assignment to accompany Ms Harris “is a ceremonial role.”

As Mr Trump left the White House for the final time on Wednesday morning, his helicopter flew over thousands of American and state flags planted on the National Mall, standing in for the hundreds of thousands of people who usually gather for inaugurations to watch the proceedings on big-screen televisions.

A handful of visitors lingered outside Union Station, the city’s normally bustling train terminal.

“I’m looking forward to some change and am cautiously optimistic,” said Victor Duran, 22, a student from Dallas, Texas.

Brief scores:

Huesca 0

Real Madrid 1

Bale 8'

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

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Superliminal%20
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The Dictionary of Animal Languages
Heidi Sopinka
​​​​​​​Scribe

RedCrow Intelligence Company Profile

Started: 2016

Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel 

Based: Ramallah, Palestine

Sector: Technology, Security

# of staff: 13

Investment: $745,000

Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors

First Person
Richard Flanagan
Chatto & Windus 

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
The specs

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

UAE currency: the story behind the money in your pockets
Remaining Fixtures

Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final

Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

ABU DHABI TRIATHLON

For more information, and to enter the race, please visit www.abudhabi.triathlon.org.

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%3Cp%3E%0DDeveloper%3A%20Ubisoft%20Bordeaux%0D%3Cbr%3EPublisher%3A%20Ubisoft%0D%3Cbr%3EConsoles%3A%20PlayStation%204%26amp%3B5%2C%20PC%20and%20Xbox%20Series%20S%26amp%3BX%0D%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
Afghanistan squad

Gulbadin Naib (captain), Mohammad Shahzad (wicketkeeper), Noor Ali Zadran, Hazratullah Zazai, Rahmat Shah, Asghar Afghan, Hashmatullah Shahidi, Najibullah Zadran, Samiullah Shinwari, Mohammad Nabi, Rashid Khan, Dawlat Zadran, Aftab Alam, Hamid Hassan, Mujeeb Ur Rahman.

'Nope'
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Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

Russia's Muslim Heartlands

Dominic Rubin, Oxford

Monster Hunter: World

Capcom

PlayStation 4, Xbox One

Stree

Producer: Maddock Films, Jio Movies
Director: Amar Kaushik
Cast: Rajkummar Rao, Shraddha Kapoor, Pankaj Tripathi, Aparshakti Khurana, Abhishek Banerjee
Rating: 3.5