Jimmy Fallon is known for funny, light-hearted interviews. Invision / AP
Jimmy Fallon is known for funny, light-hearted interviews. Invision / AP
Jimmy Fallon is known for funny, light-hearted interviews. Invision / AP
Jimmy Fallon is known for funny, light-hearted interviews. Invision / AP

World

US

Joe Biden to appear on 'The Tonight Show Starring Jimmy Fallon'

White House representative confirmed president will appear via video link

The National

December 10, 2021

  • English
  • Arabic

US President Joe Biden will make his first late-night guest appearance on Friday on The Tonight Show Starring Jimmy Fallon.

After Fallon announced the president's appearance in a video shared on Twitter, a White House representative confirmed he would appear via video link

Mr Biden is no stranger to late night, having appeared on The Tonight Show during his presidential campaign and on The Late Show with Stephen Colbert in 2015 when he was vice president.

While Fallon is known for funny, light-hearted interviews, Colbert leaned into Mr Biden, tackling tough issues including the death of his son, Beau, a few months before.

During his appearance on Fallon's show, Mr Biden is expected to tout his accomplishments, as he continues to battle the pandemic and its economic fallout.

The late-night circuit has become a regular stop for US presidential candidates and sometimes for sitting presidents, including Barack Obama.

However, Mr Biden is the first sitting president to appear on a late show since 2016, as his predecessor, Donald Trump, studiously avoided them, though he did visit Fallon before winning his election.

Afterwards, Fallon was subjected to backlash and even boycotts after he playfully fluffed Mr Trump’s hair during the appearance two months before the 2016 election. He later apologised, saying he never intended to “normalise” Mr Trump.

“It was definitely a down time,” Fallon told The Hollywood Reporter. “You go, ‘Alright, we get it. I heard you. You made me feel bad. So, now what? Are you happy? I'm depressed.'"

The episode featuring Mr Biden will air at 11.35pm EST on December 10.

Agencies contributed to this report

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Rating: 4/5

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Engine: naturally aspirated 6.5-liter V12

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Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)

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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

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At a glance

Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.

 

Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year

 

Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month

 

Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30 

 

Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse

 

Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth

 

Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances

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5.45pm: Burj Nahaar – Group 3 (TB) $228,000 (D) 1,600m; Winner: Midnight Sands, Pat Dobbs, Doug Watson

6.20pm: Jebel Hatta – Group 1 (TB) $260,000 (T) 1,800m; Winner: Lord Glitters, Daniel Tudhope, David O’Meara

6.55pm: Al Maktoum Challenge Round-1 – Group 1 (TB) $390,000 (D) 2,000m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass

7.30pm: Nad Al Sheba – Group 3 (TB) $228,000 (T) 1,200m; Winner: Final Song, Frankie Dettori, Saeed bin Suroor

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  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
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Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

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Uefa Champions League, semi-final result:

Liverpool 4-0 Barcelona

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Name: Dr Hassan Mohsen Elhais

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Updated: December 10, 2021, 8:25 PM
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