More details behind the January 6 insurrection in which a mob of former president Donald Trump's supporters stormed the US Capitol, some armed with bear spray and carrying zip tie restraints, continue to spill out in court proceedings, leaked documents and on social media.
For months, the Congressional January 6 committee has been investigating what started out as a “Stop the Steal” rally and ended in the deaths of five people, including a Capitol police officer.
The panel has called hundreds of witnesses and summoned some of Mr Trump's closest allies.
The former president spoke at the rally right before the riot began on January 6 and was also taped threatening Georgia Secretary of State Brad Raffensperger with legal ramifications if he failed to “find” enough votes to deliver the state.
“What I want to do is this: I just want to find 11,780 votes, which is one more than [the 11,779-vote margin of defeat] we have, because we won the state,” Mr Trump can be heard saying to the official in a recording.
In his book Integrity Counts, Mr Raffensperger writes that contrary to the slogans the January 6 mob shouted, election fraud is not systemic, insisting: “Our elections are both fairer and more secure than they have been at any point in our history.”
Nearly a year later, federal prosecutors have charged more than 700 people from more than 40 states for their involvement in the insurrection, with more arrests and charges to come.
One of those arrested following the riot had a list of names scrawled on a piece of paper, including that of Ruby Freeman, a Georgia state election worker.
Most recently, police bodycam footage shows a publicist for Trump supporter Ye (formerly Kanye West) cajoling Ms Freeman to state that the Georgia election was rigged.
This claim of fraud was also supported by congresswoman Marjorie Taylor Greene, in spite of accepting her own election victory that was certified by the same body.
Despite millions of dollars spent on election recounts in several other states, including Nevada and Arizona, no evidence has come to light proving election irregularities.
The fact that the day is viewed through polarising lenses reflects the nature of contemporary US politics.
“It's really the political meaning of it and how this symbolic meaning of an attack on the Capitol and even the verbiage that people might use. Was it an insurrection? Was it a riot? Was it an attack? Was it a demonstration?” said Thomas Balcerski, associate professor of early American history at Eastern Connecticut State University.
The event cast a pall over US politics and analysts wonder how long it will last.
Clifford Young, president of US Public Affairs at Ipsos, an international company specialising in market research and public opinion, believes it is here to stay.
“We are living in an era of hyper-polarisation,” Mr Young said.
“There's a widespread belief the system is broken, that partisan politicians no longer care about the average person and that the system is rigged.”
Mr Trump tapped into that sense of disenfranchisement among primarily white, working-class people across the country, using it to gain a devout following, pitting himself not only against his Democratic rivals but his Republican ones as well.
And more than a year since he lost the election, his presence continues to weigh heavily on the Republican Party and the country as a whole.
Eating their own
The events of January 6 have driven a wedge into the Republican Party that appears to only be widening as time goes on, with little room for moderates.
In May, the party ousted Liz Cheney, daughter of former vice president Dick Cheney, from her House leadership position over her denunciation of Mr Trump’s repeated false claims of voter fraud.
“We see how traditional moderate Republicans are no longer traditional nor moderate,” Mr Young told The National. “They're taking very sort of populist positions on things.”
As the party prepares for the 2022 midterm elections, it is leaning towards those populist tendencies and embracing a more conservative base than ever before.
Mr Young said that is not necessarily a bad strategy.
“Looking into 2022, they're going to do pretty well. And so, there’s definitely a high likelihood of them taking the House and a good chance for them to take the Senate,” he explained.
That would make it next to impossible for Mr Biden to carry out his ambitious social and economic reform policies.
Driving through conservative stretches of the country, the former president's continued popularity is on full display, with Trump flags flying high above countless homes and his red “Make America Great Again” caps (made in China) still the standard uniform of loyalists.
Given that Mr Trump is widely believed to be making another run for the presidency in 2024, the politics that he championed and the sentiments that led to January 6 appear to be here for several years to come.
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
Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
Itcan profile
Founders: Mansour Althani and Abdullah Althani
Based: Business Bay, with offices in Saudi Arabia, Egypt and India
Sector: Technology, digital marketing and e-commerce
Size: 70 employees
Revenue: On track to make Dh100 million in revenue this year since its 2015 launch
Funding: Self-funded to date
The specs: 2018 Audi RS5
Price, base: Dh359,200
Engine: 2.9L twin-turbo V6
Transmission: Eight-speed automatic
Power: 450hp at 5,700rpm
Torque: 600Nm at 1,900rpm
Fuel economy, combined: 8.7L / 100km
WHAT%20MACRO%20FACTORS%20ARE%20IMPACTING%20META%20TECH%20MARKETS%3F
%3Cp%3E%E2%80%A2%20Looming%20global%20slowdown%20and%20recession%20in%20key%20economies%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Russia-Ukraine%20war%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Interest%20rate%20hikes%20and%20the%20rising%20cost%20of%20debt%20servicing%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Oil%20price%20volatility%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Persisting%20inflationary%20pressures%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Exchange%20rate%20fluctuations%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20Shortage%20of%20labour%2Fskills%3C%2Fp%3E%0A%3Cp%3E%E2%80%A2%20A%20resurgence%20of%20Covid%3F%3C%2Fp%3E%0A
BUNDESLIGA FIXTURES
Friday (UAE kick-off times)
Cologne v Hoffenheim (11.30pm)
Saturday
Hertha Berlin v RB Leipzig (6.30pm)
Schalke v Fortuna Dusseldof (6.30pm)
Mainz v Union Berlin (6.30pm)
Paderborn v Augsburg (6.30pm)
Bayern Munich v Borussia Dortmund (9.30pm)
Sunday
Borussia Monchengladbach v Werder Bremen (4.30pm)
Wolfsburg v Bayer Leverkusen (6.30pm)
SC Freiburg v Eintracht Frankfurt (9on)
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20101hp%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20135Nm%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%20Six-speed%20auto%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh79%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Brown/Black belt finals
3pm: 49kg female: Mayssa Bastos (BRA) v Thamires Aquino (BRA)
3.07pm: 56kg male: Hiago George (BRA) v Carlos Alberto da Silva (BRA)
3.14pm: 55kg female: Amal Amjahid (BEL) v Bianca Basilio (BRA)
3.21pm: 62kg male: Gabriel de Sousa (BRA) v Joao Miyao (BRA)
3.28pm: 62kg female: Beatriz Mesquita (BRA) v Ffion Davies (GBR)
3.35pm: 69kg male: Isaac Doederlein (BRA) v Paulo Miyao (BRA)
3.42pm: 70kg female: Thamara Silva (BRA) v Alessandra Moss (AUS)
3.49pm: 77kg male: Oliver Lovell (GBR) v Tommy Langarkar (NOR)
3.56pm: 85kg male: Faisal Al Ketbi (UAE) v Rudson Mateus Teles (BRA)
4.03pm: 90kg female: Claire-France Thevenon (FRA) v Gabreili Passanha (BRA)
4.10pm: 94kg male: Adam Wardzinski (POL) v Kaynan Duarte (BRA)
4.17pm: 110kg male: Yahia Mansoor Al Hammadi (UAE) v Joao Rocha (BRA