Protesters march through the streets of Minneapolis after the jury began deliberations for the murder trial of former police officer Derek Chauvin. EPA
Protesters march through the streets of Minneapolis after the jury began deliberations for the murder trial of former police officer Derek Chauvin. EPA
Protesters march through the streets of Minneapolis after the jury began deliberations for the murder trial of former police officer Derek Chauvin. EPA
Protesters march through the streets of Minneapolis after the jury began deliberations for the murder trial of former police officer Derek Chauvin. EPA

What are the charges against Derek Chauvin?


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The 12 jurors deliberating the case against Derek Chauvin have three counts to consider as they weigh whether he is responsible for the death of George Floyd.

Mr Chauvin is charged with second-degree unintentional murder, third-degree murder and second-degree manslaughter. He could be convicted on all of the charges, some or none.

The case comes down to two key factors – whether Mr Chauvin caused the death and whether his actions were reasonable. Each charge requires a different element of proof.

Here is a look at the three charges:

Second-degree unintentional murder

It’s also called felony murder. To prove this count, prosecutors have to show that Mr Chauvin killed Mr Floyd while committing or trying to commit a felony – in this case, third-degree assault. They don't have to prove the former officer intended to kill Mr Floyd, only that he intended to apply unlawful force that caused bodily harm.

Prosecutors called several medical experts who testified that Mr Floyd died from a lack of oxygen because of the way he was restrained. A use-of-force expert said it was unreasonable to hold Mr Floyd in the prone position for nine minutes, 29 seconds, handcuffed and facedown on the pavement.

Defence attorney Eric Nelson tried to raise doubts about Mr Floyd’s cause of death – saying underlying heart issues and drug use were to blame. He also argued that Mr Chauvin’s actions were reasonable, saying Mr Floyd was big, under the influence of narcotics and could fight back, and nearby bystanders presented a threat.

Third-degree murder

For this count, jurors must find Mr Chauvin caused Mr Floyd’s death through an action that was “eminently dangerous” and carried out with a reckless disregard for and conscious indifference to loss of life.

Mark Osler, a professor at the University of St Thomas School of Law, said prosecutors tried to prove the elements of this count through evidence about the dangers of subduing a handcuffed person in the prone position.

Dr Martin Tobin, a lung and critical care specialist, who gave evidence for the prosecution, said that any healthy person subjected to this restraint would have died. Minneapolis Police Lt Johnny Mercil, a use-of-force instructor, gave evidence that officers are trained to “stay away from the neck when possible".

Second-degree manslaughter

Prosecutors have to show that Mr Chauvin caused Mr Floyd’s death through culpable negligence that created an unreasonable risk and that he consciously took the chance of causing severe injury or death.

Evidence that Mr Chauvin should have known to put Mr Floyd in a side-recovery position, that he should have provided medical care before paramedics arrived and that he stayed in his position after he was told Mr Floyd didn’t have a pulse could all point to negligence, said former US attorney Tom Heffelfinger.

Defence lawyer Eric Nelson (left) and former Minneapolis police officer Derek Chauvin (right) at the Hennepin County Courthouse in Minneapolis. Court TV via AP, Pool
Defence lawyer Eric Nelson (left) and former Minneapolis police officer Derek Chauvin (right) at the Hennepin County Courthouse in Minneapolis. Court TV via AP, Pool

What about sentencing?

If convicted, Mr Chauvin's sentencing would be determined at a later date. Each count carries a different maximum sentence: 40 years for second-degree unintentional murder, 25 years for third-degree murder and 10 years for second-degree manslaughter.

But under Minnesota sentencing guidelines, for a person with no criminal history, each murder charge carries a presumptive sentence of 12 and a half years in prison, while manslaughter has a presumptive sentence of four years.

Prosecutors are seeking a sentence that goes above the guideline range.

 

 

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The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

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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

Two-step truce

The UN-brokered ceasefire deal for Hodeidah will be implemented in two stages, with the first to be completed before the New Year begins, according to the Arab Coalition supporting the Yemeni government.

By midnight on December 31, the Houthi rebels will have to withdraw from the ports of Hodeidah, Ras Issa and Al Saqef, coalition officials told The National. 

The second stage will be the complete withdrawal of all pro-government forces and rebels from Hodeidah city, to be completed by midnight on January 7.

The process is to be overseen by a Redeployment Co-ordination Committee (RCC) comprising UN monitors and representatives of the government and the rebels.

The agreement also calls the deployment of UN-supervised neutral forces in the city and the establishment of humanitarian corridors to ensure distribution of aid across the country.

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Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

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November 2025

180 Petrofac employees laid off in the UAE

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