US President Joe Biden's five-day trip to Ireland and Northern Ireland is set to begin north of the border.
Joe Biden will fly into Northern Ireland on April 11 before a day of engagements in Belfast on April 12, the PA news agency understands.
Later that day Mr Biden will travel south to spend the rest of the week in Ireland, before leaving on Saturday April 15.
As well as official engagements in Dublin, Mr Biden is expected to travel beyond the capital for visits related to his Irish ancestry.
The Democratic politician can trace his ancestry to Ireland’s west and east coasts, specifically Ballina in County Mayo and the Cooley Peninsula in County Louth.
His great-great-grandfather Owen Finnegan emigrated to the US from the Cooley Peninsula, while another great-great-grandfather, Patrick Blewitt, was born in Ballina, leaving during the famine in 1850 to sail to America.
Distant relatives celebrated his election win in November 2020 in Ireland and gathered again in January 2021 to mark his inauguration.
Joe Biden through the years - in pictures
The presidential visit to the island will have a strong focus on the 25th anniversary of the Good Friday peace agreement.
This week Mr Biden made it clear that an increase in activity by violent dissident republicans opposed to the peace process in Northern Ireland would not deter him.
“No. They can’t keep me out,” he said.
UK Prime Minister Rishi Sunak invited Mr Biden to Northern Ireland to mark the agreement’s anniversary.
This month, Taoiseach Leo Varadkar told the President that his trip to Ireland would be “a visit like no other”.
“I promise you that we’re going to roll out the red carpet,” Mr Varadkar told Mr Biden during their St Patrick’s Day meeting in Washington.
White House officials and Secret Service personnel have already visited proposed locations as part of planning for the visit.
Former US president Bill Clinton and his wife and former secretary of state Hillary Clinton will be in Belfast the week after Mr Biden for more events to commemorate the landmark accord that largely ended the Troubles.
Other key figures involved in securing the deal are also due to travel to the city.
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