• A group of friends who live in New York City celebrate after former Vice President Joe Biden was declared the winner of the 2020 U.S. presidential election as they ride down Fifth Avenue in a rented open top double decker bus in Manhattan, New York City, U.S. Reuters
    A group of friends who live in New York City celebrate after former Vice President Joe Biden was declared the winner of the 2020 U.S. presidential election as they ride down Fifth Avenue in a rented open top double decker bus in Manhattan, New York City, U.S. Reuters
  • Protesters rally outside the State Capitol building after Joe Biden was declared the winner of the 2020 US presidential election, in Lansing, Michigan. Reuters
    Protesters rally outside the State Capitol building after Joe Biden was declared the winner of the 2020 US presidential election, in Lansing, Michigan. Reuters
  • The US Capitol is seen the day after a presidential election victory was called for Joe Biden, in Washington. Reuters
    The US Capitol is seen the day after a presidential election victory was called for Joe Biden, in Washington. Reuters
  • Supporters of the US president who still refuse to recognize Joe Biden's victory, including local Republican Candidate Doug McLinko (L) and Eamon Daley, 28, (2nd R), kneel as they pray outside Jones Diner in Towanda, Pennsylvania on November 8, 2020. They won't believe it "until the results are certified". AFP
    Supporters of the US president who still refuse to recognize Joe Biden's victory, including local Republican Candidate Doug McLinko (L) and Eamon Daley, 28, (2nd R), kneel as they pray outside Jones Diner in Towanda, Pennsylvania on November 8, 2020. They won't believe it "until the results are certified". AFP
  • Supporters of US President Donald Trump rally outside the State Capitol building after Joe Biden was declared the winner of the 2020 presidential election, in Lansing, Michigan. Reuters
    Supporters of US President Donald Trump rally outside the State Capitol building after Joe Biden was declared the winner of the 2020 presidential election, in Lansing, Michigan. Reuters
  • President-elect Joe Biden and his daughter Ashley Biden leave after visiting their family grave at St. Joseph on the Brandywine Roman Catholic Church in Wilmington, Delaware. AFP
    President-elect Joe Biden and his daughter Ashley Biden leave after visiting their family grave at St. Joseph on the Brandywine Roman Catholic Church in Wilmington, Delaware. AFP
  • Former New York Mayor Rudy Giuliani addresses the media with the Trump legal team, at the Four Seasons Landscaping company in Philadelphia. Reuters
    Former New York Mayor Rudy Giuliani addresses the media with the Trump legal team, at the Four Seasons Landscaping company in Philadelphia. Reuters
  • Two friends take pictures as they gather at the Lincoln Memorial at sunrise, the morning after incumbent President Donald Trump was defeated. AP
    Two friends take pictures as they gather at the Lincoln Memorial at sunrise, the morning after incumbent President Donald Trump was defeated. AP
  • President-elect Joe Biden arrives at St. Joseph on the Brandywine Roman Catholic Church in Wilmington, Delaware. AFP
    President-elect Joe Biden arrives at St. Joseph on the Brandywine Roman Catholic Church in Wilmington, Delaware. AFP
  • Supporters of President-elect Joe Biden face off over barriers against supporters of President Donald Trump protesting outside the Pennsylvania Convention Center in Philadelphia, Sunday, Nov. 8, 2020, a day after the 2020 election was called for Democrat Biden. (AP Photo/Rebecca Blackwell)
    Supporters of President-elect Joe Biden face off over barriers against supporters of President Donald Trump protesting outside the Pennsylvania Convention Center in Philadelphia, Sunday, Nov. 8, 2020, a day after the 2020 election was called for Democrat Biden. (AP Photo/Rebecca Blackwell)
  • News of Joe Biden's victory in US elections is aired on a digital screen in Dubai Stock Exchange in Dubai, UAE. Reuters
    News of Joe Biden's victory in US elections is aired on a digital screen in Dubai Stock Exchange in Dubai, UAE. Reuters
  • Posters displaying election results hang on the fence outside of St. John's Church near the White House. Reuters
    Posters displaying election results hang on the fence outside of St. John's Church near the White House. Reuters
  • Jordan Johnson poses with a Biden flag outside the White House, in Washington. Reuters
    Jordan Johnson poses with a Biden flag outside the White House, in Washington. Reuters
  • US President-elect Joe Biden arrives with his family for a church service in Wilmington, Delaware. Reuters
    US President-elect Joe Biden arrives with his family for a church service in Wilmington, Delaware. Reuters
  • US President Donald Trump departs the White House, in Washington. EPA
    US President Donald Trump departs the White House, in Washington. EPA
  • The White House in Washington the morning after incumbent President Donald Trump was defeated by his Democratic challenger, President-elect Joe Biden AP
    The White House in Washington the morning after incumbent President Donald Trump was defeated by his Democratic challenger, President-elect Joe Biden AP
  • In this image made through the window of the press vehicle accompanying the motorcade carrying President Donald Trump, people hold signs at the entrance of Trump National Golf Club. AP
    In this image made through the window of the press vehicle accompanying the motorcade carrying President Donald Trump, people hold signs at the entrance of Trump National Golf Club. AP
  • People gather on the steps of the Lincoln Memorial to watch the sunrise the day after incumbent President Donald Trump was defeated by his Democratic challenger, President-elect Joe Biden. AP
    People gather on the steps of the Lincoln Memorial to watch the sunrise the day after incumbent President Donald Trump was defeated by his Democratic challenger, President-elect Joe Biden. AP
  • Birds fly over the White House at dusk, the day after a presidential election victory was called for former Vice President Joe Biden, in Washington. Reuters
    Birds fly over the White House at dusk, the day after a presidential election victory was called for former Vice President Joe Biden, in Washington. Reuters

Trump’s legal fight proceeds as Biden win celebrated in US and abroad


James Reinl
  • English
  • Arabic

President Donald Trump repeated allegations of widespread US electoral voting fraud on Sunday and was poised to launch new legal cases this week, even as rival Joe Biden was widely accepted as president-elect at home and abroad.

In a Sunday morning tweetstorm, Mr Trump bashed "systemic problems", “voter fraud” and a worrisome “hundred million mail-in” ballots from Philadelphia in Tuesday’s election, citing a prominent legal analyst and others.

Meanwhile, the president is raising cash for an “election defence fund” to fight legal battles that will struggle to overturn Mr Biden’s significant vote margins in battleground states. Reports of confusion and an embattled and crestfallen Mr Trump emerged from the White House.

In a tweet on Saturday, Mr Trump, a Republican, said his 71 million tally of “legal votes” was “The most EVER for a sitting President!” — though he did not mention the 75 million votes that went to his Democratic challenger Mr Biden.

The president was playing golf on Saturday, when election results from Pennsylvania pushed Mr Biden above the 270 electoral college threshold to make him the projected president-elect. In a televised address, Mr Biden pledged to “heal” a fractured America.

As Mr Biden's win was announced by all major US media outlets and as congratulatory messages flowed in from overseas, Mr Trump released a statement saying his rival was "rushing to falsely pose as the winner".

“The simple fact is this election is far from over,” said the president.

“Beginning Monday, our campaign will start prosecuting our case in court to ensure election laws are fully upheld and the rightful winner is seated.”

The president complained that observers were denied entry to Pennsylvanian counting centres and that an unspecified number of ballots were “fraudulent, manufactured, or cast by ineligible or deceased voters”.

Officials in Georgia have said there will be a recount in the state, where Mr Biden currently leads by some 10,000 votes. Election analysts say recounts typically result in changes of a few hundred votes — but not by thousands.

As of Sunday morning, Mr Biden’s margins were wider still in such other battlegrounds as Arizona (an 18,600-vote lead) and Nevada (27,500), the two remaining states with significant numbers of ballots yet to be counted.

Mr Trump’s lawyers have not presented evidence of widespread voting fraud. Claims of irregularities in some states relate only to handfuls of ballots — not the tens of thousands of bogus Democratic votes necessary to swing the outcome.

The president’s personal lawyer Rudy Giuliani, a former New York mayor, held a rambling press conference at a landscaping firm in Philadelphia on Saturday, describing “suspicious” ballots but offering no hard evidence of fraud.

Mr Trump’s children stuck by their father, with Eric Trump and Donald Trump Jr echoing claims of foul play on social media. White House economic adviser Larry Kudlow told reporters that the president “intends to fight”.

The Associated Press spoke to several West Wing insiders who indicated Mr Trump would never formally concede the election, but would likely vacate the White House when his term expires in January.

Mr Trump’s allies have suggested the president may launch a media empire or host a television news show to maintain his huge base of die-hard supporters and possibly run for the presidency again in 2024.

His longtime friend and adviser Roger Stone, whom Mr Trump recently pardoned, told AP that Mr Biden would have a “cloud over his presidency with half the people in the country believing that he was illegitimately elected.”

'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

The specs

AT4 Ultimate, as tested

Engine: 6.2-litre V8

Power: 420hp

Torque: 623Nm

Transmission: 10-speed automatic

Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)

On sale: Now

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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UAE tour of the Netherlands

UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures and results:
Monday, UAE won by three wickets
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match

The%20Kitchen
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EDaniel%20Kaluuya%2C%20Kibwe%20Tavares%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EKane%20Robinson%2C%20Jedaiah%20Bannerman%2C%20Hope%20Ikpoku%20Jnr%2C%20Fiona%20Marr%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%C2%A0%3C%2Fp%3E%0A
THE BIO

Age: 33

Favourite quote: “If you’re going through hell, keep going” Winston Churchill

Favourite breed of dog: All of them. I can’t possibly pick a favourite.

Favourite place in the UAE: The Stray Dogs Centre in Umm Al Quwain. It sounds predictable, but it honestly is my favourite place to spend time. Surrounded by hundreds of dogs that love you - what could possibly be better than that?

Favourite colour: All the colours that dogs come in

Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

'Morbius'

Director: Daniel Espinosa 

Stars: Jared Leto, Matt Smith, Adria Arjona

Rating: 2/5

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

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent