US President Joe Biden embarked on a three-state tour of the western US on Monday, where he is advocating his push to fight climate change and strengthen the country's infrastructure.
The president also hit the campaign trail to back California Democratic Governor Gavin Newsom, who faces a Republican-led recall vote on Tuesday.
Mr Biden joined Mr Newsom on Monday night in Long Beach to mobilise Democratic voters. The president told supporters that conservative talk show host Larry Elder, the top-polling Republican, is a "clone" of former US president Donald Trump.
"I'm going to make this as simple as I can. You either keep Gavin Newsom as your governor or you'll get Donald Trump," Mr Biden said.
The president's backing comes a week after Vice President Kamala Harris, a former California senator, and former president Barack Obama campaigned for Mr Newsom.
Recent polls indicate that Mr Newsom's position is strengthening. The “no” option on the recall leads “yes” by an average of 15 points, meaning it would take an extraordinarily large polling error for Mr Newsom to lose the recall.
The president also went on to attack Mr Elder's record on minimum wage, Covid-19 and the climate crisis, noting the recent destruction caused by the Caldor fire.
"The climate crisis, isn't going away. It's getting worse," Mr Biden said. "We have to deal with it. Not deny it."
Mr Biden's first stop on his western US tour Monday was at the National Interagency Fire Centre in Boise, Idaho, where he again said fierce wildfires devastating the western US are “a serious global warming problem,” while calling on Congress to approve his infrastructure package.
Millions of hectares of land in several western US states have been burnt already this year, he said.
“It’s not going to get any better than this,” Mr Biden said. “It’s going to get worse.”
As of Sunday, the National Interagency Fire Centre had registered 80 large active fires in the US, including 22 in Idaho, involving more than 22,000 firefighters.
Mr Biden visited Sacramento, California, for his second stop, where he surveyed from a Marine One helicopter flight the damage from the wildfires.
He also held another meeting with local officials, including Mr Newsom.
"Scientists have been warning us for years that extreme weather is going to get more extreme. We're living it in real time now," Mr Biden said during his visit at an emergency services centre in Sacramento.
The president's tour comes a week after he surveyed flood damage from Ida in New Jersey and New York.
Mr Biden said the recent storms and fires across the US were another indication of the need to fight climate change, going so far as to call these extreme weather events a “code red".
“These disasters aren’t going to stop,” he said last week. “They’re only going to come with more frequency and ferocity.”
The White House on Sunday said Mr Biden had approved US disaster funding to help California face the Caldor fire, which has been burning since mid-August.
The president ordered other federal assistance this month after declaring the situation an emergency.
On Tuesday, Mr Biden will continue to Denver, Colorado, where he will push his $3.5 trillion spending plan.
In addition to addressing infrastructure, the plan includes a climate provision involving shifting the US economy from fossil fuels and towards renewable resources such as wind and solar power.
But one of Mr Biden's bills faces a roadblock within his own party. Joe Manchin, a US senator, on Sunday said that members of Congress were unlikely to pass the $3.5tn budget package by the September 27 deadline, but indicated he could support a smaller $1tn to $1.5tn package.
With the Democrats holding a razor-thin majority in the US Senate, Mr Manchin's backing is critical.
During a trip on Saturday to commemorate the 20th anniversary of the September 11 attacks, Mr Biden remained optimistic that the bills would pass.
“I think we're going to get major pieces of legislation through, both on a bipartisan basis,” he said.
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
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
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The bio
His favourite book - 1984 by George Orwell
His favourite quote - 'If you think education is expensive, try ignorance' by Derek Bok, Former President of Harvard
Favourite place to travel to - Peloponnese, Southern Greece
Favourite movie - The Last Emperor
Favourite personality from history - Alexander the Great
Role Model - My father, Yiannis Davos
The Limehouse Golem
Director: Juan Carlos Medina
Cast: Olivia Cooke, Bill Nighy, Douglas Booth
Three stars
Fitness problems in men's tennis
Andy Murray - hip
Novak Djokovic - elbow
Roger Federer - back
Stan Wawrinka - knee
Kei Nishikori - wrist
Marin Cilic - adductor
The Gentlemen
Director: Guy Ritchie
Stars: Colin Farrell, Hugh Grant
Three out of five stars
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 247hp at 6,500rpm
Torque: 370Nm from 1,500-3,500rpm
Transmission: 10-speed auto
Fuel consumption: 7.8L/100km
Price: from Dh94,900
On sale: now
