Democratic presidential candidate former Vice President Joe Biden's running mate Senator Kamala Harris signs required documents for receiving the Democratic nomination for President and Vice President of the United States in Wilmington, Delaware, Friday, August 14, 2020. AP
Democratic presidential candidate former Vice President Joe Biden's running mate Senator Kamala Harris signs required documents for receiving the Democratic nomination for President and Vice President of the United States in Wilmington, Delaware, Friday, August 14, 2020. AP
Democratic presidential candidate former Vice President Joe Biden's running mate Senator Kamala Harris signs required documents for receiving the Democratic nomination for President and Vice President of the United States in Wilmington, Delaware, Friday, August 14, 2020. AP
Democratic presidential candidate former Vice President Joe Biden's running mate Senator Kamala Harris signs required documents for receiving the Democratic nomination for President and Vice President

Trump stokes false birther theory about Kamala Harris


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US President Donald Trump has stoked false claims that Democratic vice-presidential contender Kamala Harris is ineligible to hold that office because her parents were foreign born.

The claims about Ms Harris - who was born in the US, making her constitutionally eligible to be both vice president and president - echo a baseless theory that Trump long promoted about his predecessor Barack Obama.

"I heard it today that she doesn't meet the requirements," Mr Trump said at a White House news conference on Thursday, referring to an August 12 opinion piece in Newsweek.

The article by conservative law professor John Eastman says that "before we so cavalierly accept Senator Harris' eligibility for the office of vice president, we should ask her a few questions about the status of her parents at the time of her birth."

Mr Trump said that Mr Eastman, of Chapman University, "is a very highly qualified, very talented lawyer. I have no idea if that's right".

Mr Eastman was also an unsuccessful Republican challenger, losing in the primary for the 2010 California attorney general's election won by Ms Harris, who served in that post before becoming a US senator.

Ms Harris, 55, was born in Oakland, California, to a mother from India and a father from Jamaica. She is the first black woman and woman of South Asian heritage to be granted the honour of a place on the ticket of a major US party.

Democratic presidential hopeful Joe Biden, 77, who on Tuesday named Ms Harris as his running mate, blasted Mr Trump's rhetoric on Friday, with his campaign calling the false claim "abhorrent".

Mr Eastman's article followed claims shared thousands of times on Facebook that Ms Harris could not become president because her parents hailed from abroad.

Article 2, Section 1 of the US Constitution says that "no person except a natural born citizen, or a citizen of the United States" shall be eligible for the presidency. They must also be at least 35 years old.

And Section 2 of the 14th Amendment says that: "All persons born or naturalised in the United States, and subject to the jurisdiction thereof, are citizens of the United States."

Under that clause and an 1898 Supreme Court ruling, "anyone born on US soil and subject to its jurisdiction is a natural born citizen, regardless of parental citizenship," Cornell Law School's Legal Information Institute says.

Ms Harris could not become vice president if she failed to meet requirements for the presidency.

David A Super, Carmack Waterhouse professor of law and economics at the Georgetown University Law Centre said that "no person constitutionally ineligible to the office of President shall be eligible to that of Vice President of the United States," according to the 12th Amendment to the Constitution.

This means, Mr Super said in an email to AFP, that "someone who is not a native-born US citizen, or someone who is not 35 years old, could not take office as vice president."

As Mr Trump parlayed his TV fame into a political career, he adopted and promoted the "birther" lie that Mr Obama, America's first black president, was not born in the United States.

Mr Obama was born in Hawaii to a Kenyan father and a white American mother. Mr Trump grudgingly acknowledged late in his 2016 presidential campaign that Mr Obama was American-born.

Since then, Mr Trump has faced accusations of racism, and has embraced other conspiracies.

Polls show him losing the November vote.

On Wednesday, he praised Georgia Republican congressional candidate Marjorie Taylor Greene, a follower of the QAnon conspiracy theory who has called white men the most oppressed group in America.

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

History's medical milestones

1799 - First small pox vaccine administered

1846 - First public demonstration of anaesthesia in surgery

1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

1952 - First organ transplant - a kidney - takes place 

1954 - Clinical trials of birth control pill

1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.

1998 - The first adult live-donor liver transplant is carried out

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The specs

  Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now

COMPANY%20PROFILE
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About Proto21

Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group

David Haye record

Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

Nepotism is the name of the game

Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

TV: World Cup Qualifier 2018 matches will be aired on on OSN Sports HD Cricket channel

The bio

Job: Coder, website designer and chief executive, Trinet solutions

School: Year 8 pupil at Elite English School in Abu Hail, Deira

Role Models: Mark Zuckerberg and Elon Musk

Dream City: San Francisco

Hometown: Dubai

City of birth: Thiruvilla, Kerala

THE BIO

Favourite author - Paulo Coelho 

Favourite holiday destination - Cuba 

New York Times or Jordan Times? NYT is a school and JT was my practice field

Role model - My Grandfather 

Dream interviewee - Che Guevara

While you're here
Racecard

6pm: Mina Hamriya – Handicap (TB) $75,000 (Dirt) 1,400m

6.35pm: Al Wasl Stakes – Conditions (TB) $60,000 (Turf) 1,200m

7.10pm: UAE Oaks – Group 3 (TB) $150,000 (D) 1,900m

7.45pm: Blue Point Sprint – Group 2 (TB) $180,000 (T) 1,000m

8.20pm: Nad Al Sheba Trophy – Group 3 (TB) $200,000 (T) 2,810m

8.55pm: Mina Rashid – Handicap (TB) $80,000 (T) 1,600m

The specs

Engine: 3.8-litre twin-turbo flat-six

Power: 650hp at 6,750rpm

Torque: 800Nm from 2,500-4,000rpm

Transmission: 8-speed dual-clutch auto

Fuel consumption: 11.12L/100km

Price: From Dh796,600

On sale: now

The Year Earth Changed

Directed by:Tom Beard

Narrated by: Sir David Attenborough

Stars: 4

The%C2%A0specs%20
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NATIONAL%20SELECTIONS
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GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

Joker: Folie a Deux

Starring: Joaquin Phoenix, Lady Gaga, Brendan Gleeson

Director: Todd Phillips 

Rating: 2/5

The specs
Engine: 4.0-litre flat-six
Power: 510hp at 9,000rpm
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
Price: From Dh801,800
Wenger's Arsenal reign in numbers

1,228 - games at the helm, ahead of Sunday's Premier League fixture against West Ham United.
704 - wins to date as Arsenal manager.
3 - Premier League title wins, the last during an unbeaten Invincibles campaign of 2003/04.
1,549 - goals scored in Premier League matches by Wenger's teams.
10 - major trophies won.
473 - Premier League victories.
7 - FA Cup triumphs, with three of those having come the last four seasons.
151 - Premier League losses.
21 - full seasons in charge.
49 - games unbeaten in the Premier League from May 2003 to October 2004.

Tax authority targets shisha levy evasion

The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.

Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".

The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.

He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.

"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.

As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.

UAE%20SQUAD
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Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The biog

Family: He is the youngest of five brothers, of whom two are dentists. 

Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.

Where he works: Liberty Dental Clinic