Joe Biden arrived in the Republic of Ireland on Wednesday for a three-day visit billed as a homecoming for a US President who prides himself on his Irish ancestry.
Mr Biden landed at Dublin Airport after a short ride in Air Force One from Belfast, where he earlier marked 25 years since the Good Friday Agreement in Northern Ireland.
He was greeted in Dublin by Irish Taoiseach Leo Varadkar, who has described the trip as an “opportunity to welcome a great Irish-American President home”.
Mr Biden shook hands and greeted well-wishers as he toured County Louth.
He and his motorcade stopped off in Dundalk on Wednesday evening, and was greeted with shouts of “Welcome home Joe” and American flags.
Mr Biden had been due to fly by helicopter from Dublin to Louth, but weather conditions forced him to go by road.
Earlier, locals turned out in numbers on motorway overpasses and lined roads approaching Carlingford, to which he has traced ancestral roots, despite heavy rain.
While there, he was met by Ireland’s Deputy Prime Minister, or Tanaiste, Micheal Martin, and the pair toured Carlingford Castle.
The castle offers a view of Carlingford Lough where Mr Biden’s great-great grandfather Owen Finnegan left by Newry port during the Irish famine in 1849 for a new life in the US.
As Mr Biden walked around the castle in the rain, someone shouted up to ask him what he thought of the weather, to which the President quipped: “It’s fine. It’s Ireland.”
In Dundalk, members of the public in ponchos and raincoats had been waiting to greet the US President with a sign hung above Clanbrassil Street reading: “Dundalk welcomes President Biden”.
Mr Biden went into McAteers the Food House restaurant on the same street shortly before 7.15pm, where he chatted with staff.
Former Irish rugby player Rob Kearney was among those accompanying Mr Biden as he stopped in the town.
The President confused the name of the New Zealand All Blacks rugby team with a contentious War of Independence-era military force in Ireland.
Mr Biden was speaking at the Windsor Bar in Dundalk, when he referred to the shamrock tie that he was wearing.
He was thanking relative and former Irish rugby player Rob Kearney for the gift of the Irish team tie after a victory against the New Zealand rugby team at Soldier Field in Chicago in 2016.
Mr Biden mixed up the nickname of the New Zealand team, the All Blacks, with the Black and Tans.
The Black and Tans were part-time officers recruited to bolster Royal Irish Constabulary in Ireland during the War of Independence, many of whom gained a violent reputation and were reviled by the nationalists.
“See this tie I have, this shamrock tie?” he said.
“It was given to by one of these guys right here, who’s a hell of a rugby player who beat the hell out of the Black and Tans.”
Correcting himself after grimacing, Mr Biden continued: “Ah god. But, but it was when you were at Soldier Field, wasn’t it? Chicago.
“After it was all over he gave my brother, allegedly for me — but if it wasn’t I still took it. I still got the tie.
“I wore it with great pride.”
The RIC was disbanded after the partition of Ireland in 1921 and replaced by An Garda Siochana.
Concluding the speech, Mr Biden added: “Thank you all for the homecoming welcome. The bad news for all of you is we’ll be back.
“There’ll be no way to keep us out. Thank you, thank you, thank you, we love you.”
On Thursday, Mr Biden will plant a tree with Irish President Michael D Higgins before talks with Mr Varadkar, an address to the Irish Parliament and a banquet at Dublin Castle.
Mr Biden will return to his family history on Friday when he visits a County Mayo heritage centre to hear from ancestry researchers about his links to the local Blewitt family.
The final stop of his trip will be a speech at St Muredach’s Cathedral in Ballina, which also has a family link through a great-great-great-grandfather of the President, who helped to build the church’s nave.
His enthusiasm for the Republic of Ireland, compared to his brief stop in Belfast, has done nothing to quell the suspicion of Northern Irish unionists that Mr Biden supports a united Ireland.
Mr Biden, the second Catholic president after John F Kennedy, often mentions his Irish heritage in public remarks but says it is up to the people of Northern Ireland to decide their future.
White House foreign affairs committee member Amanda Sloat on Wednesday denied the charge that Mr Biden was taking sides against Britain.
“I think the track record of the President shows that he's not anti-British,” Ms Sloat said.
In his address in Belfast, Mr Biden appeared to offer some balance by nodding to English family links.
He told a story about a British military man called Capt George Biden and said his middle name, Robinette, came from French Protestants who moved to England in the 18th century.
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The%20US%20Congress%20explained
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Results
2.15pm: Handicap Dh80,000 1,950m
Winner: Hello, Tadhg O’Shea (jockey), Ali Rashid Al Raihi (trainer).
2.45pm: Handicap Dh90,000 1,800m
Winner: Right Flank, Pat Dobbs, Doug Watson.
3.15pm: Handicap Dh115,000 1,000m
Winner: Leading Spirit, Richard Mullen, Satish Seemar.
3.45pm: Jebel Ali Mile Group 3 Dh575,000 1,600m
Winner: Chiefdom, Royston Ffrench, Salem bin Ghadayer.
4.15pm: Handicap Dh105,000 1,400m
Winner: Ode To Autumn, Patrick Cosgrave, Satish Seemar.
4.45pm: Shadwell Farm Conditions Dh125,000 1,200m
Winner: Last Surprise, James Doyle, Simon Crisford.
5.15pm: Handicap Dh85,000 1,200m
Winner: Daltrey, Sandro Paiva, Ali Rashid Al Raihi.
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Nayanthara: Beyond The Fairy Tale
Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni
Director: Amith Krishnan
Rating: 3.5/5
Kibsons%20Cares
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Empire of Enchantment: The Story of Indian Magic
John Zubrzycki, Hurst Publishers
How Beautiful this world is!
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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
Full Party in the Park line-up
2pm – Andreah
3pm – Supernovas
4.30pm – The Boxtones
5.30pm – Lighthouse Family
7pm – Step On DJs
8pm – Richard Ashcroft
9.30pm – Chris Wright
10pm – Fatboy Slim
11pm – Hollaphonic
