A year after the January 6 assault on the heart of America's democracy, it is clearer than ever that the wounds of that day have not healed.
Commemorations of the attack — during which a mob of Donald Trump supporters, whipped into a frenzy by his lies and debunked claims about election fraud — highlighted the schism that has widened across the US over the past year.
In Washington, only a handful of Republicans — including Liz Cheney and her father Dick Cheney, the former US vice president — attended events at the Capitol, where Democrats recounted the riot of January 6 during which members of both parties fled for their lives.
Many Republicans accuse the Democrats of politicising the attack and have promulgated baseless conspiracy theories that it was led by left-wing activists.
Keith Scott, from Corpus Christi, Texas, was one of a smattering of pro-Trump supporters to show up at Thursday's events in Washington. He stood near the Capitol building clad in a stars-and-stripes jacket and an American flag hat.
Mr Scott, who was at the Capitol last year, but said he did not enter the building, said January 6 was “the greatest day of my life” and recalled feeling part of something momentous.
“I felt like I was one of the people there with the Founding Fathers, just before they spoke up against King George,” he told The National.
Thursday could not have unfolded more differently than a year earlier. There were no mobs and violent crowds traipsing through the halls of the US Capitol.
The sky was clear, the air brisk, with a winter’s bite. Joggers and journalists far outnumbered any protesters.
Outside the Capitol building, Richard, who only gave his first name, handed out roses to police officers, thanking them for their service.
The embattled Capitol Police force is still reeling from January 6. In the days and weeks after, five Capitol officers died, one from injuries and the others by suicide.
“It’s a small token of appreciation for what they went through,” Richard said.
As the sun set on Thursday, Democratic members of Congress gathered on the steps of the Capitol building for a candlelit vigil to remember the trauma they endured exactly 365 days before.
It was a sombre event, apparently not attended by any Republicans.
Three kilometres away in south-east Washington, a handful of “Justice for J6" supporters gathered outside the metropolitan jail. The Washington Post reported that 39 people have been detained at the facility on charges stemming from January 6.
“It's cold out, it's night time and with all the lockdowns and the Covid and stuff, travel is not as readily easy as it was a year ago,” said John Balazek, who had come out to support those jailed.
To date, at least 725 people have been charged for their actions that day.
The rally was organised by Look Ahead America, an organisation founded by Trump acolyte Matt Braynard, who had attempted to organise rallies across the country.
Whatever the reason, Thursday's quiet from Trump supporters marked a stark contrast to 2021.
Heidi Beirich, who heads the Global Project Against Hate and Extremism and is a leading expert on right-wing extremism, said the silence should not be misconstrued.
She pointed to several extreme-right groups, including the Oath Keepers, the Three Percenters militia and hate-based groups like the Proud Boys.
Ms Beirich told The National that the groups all remain active, “even in the face of the [Department of Justice] prosecutions, which I think is kind of astounding".
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
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
The bio
Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district
Was a middle distance state athletics champion in school
Enjoys driving to Fujairah and Ras Al Khaimah with family
His dream is to continue working as a social worker and help people
Has seven diaries in which he has jotted down notes about his work and money he earned
Keeps the diaries in his car to remember his journey in the Emirates
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
The Gandhi Murder
- 71 - Years since the death of MK Gandhi, also christened India's Father of the Nation
- 34 - Nationalities featured in the film The Gandhi Murder
- 7 - million dollars, the film's budget
