Voters in the US state of Georgia headed to the polls on Tuesday to select their candidates for the US midterm elections in the state that former president Donald Trump falsely claims was stolen from him during the 2020 presidential election.
A record amount of people voted before the primaries: more than 710,000 votes had been cast in the state's early voting period, which ended on Friday, the Georgia secretary of state's office said.
This marks a 180 per cent increase from the same point during the early voting period in 2018 and a 149 per cent increase compared to 2020.
David Perdue, the former senator aiming to oust incumbent Republican Governor Brian Kemp, trailed by more than 20 points in the polls heading into Tuesday, data from RealClearPolitics show.
Mr Perdue's defeat would be an embarrassing loss for Mr Trump, who had reportedly talked him into running for governor.
Mr Trump has sought to push out the Republican leadership — including Mr Kemp and Secretary of State Ben Raffensperger — in Georgia after they refused to overturn President Joe Biden's win. The Georgia governor looked to be in trouble when Mr Perdue announced his candidacy in December, but Republicans stayed with Mr Kemp.
A Kemp victory would set up a rematch with Democratic candidate Stacey Abrams, who is running unchallenged in her party. The Democrat widely credited with delivering Georgia to Mr Biden in 2020 narrowly lost her gubernatorial race against Mr Kemp two years prior.
Battle for the US Senate
Republicans see Georgia as a key state to retake the Senate after Democrats Reverend Rafael Warnock and Jon Ossoff claimed the state's two seats in 2020.
Mr Trump's pick for a Republican nominee, former University of Georgia American football star Herschel Walker, appears far ahead. Walker was leading five competitors for the Republican Party nomination with 63.6 per cent of the vote, polling averages from RealClearPolitics show.
If nominated, Walker will challenge Mr Warnock — who is running unopposed for the Democratic nomination — in November.
Walker has repeatedly lied about his academic record, making false claims that he graduated in the top 1 per cent at the University of Georgia and that he was class valedictorian at Johnson County High School in Wrightsville, Georgia. Walker did, in fact, not graduate and the high school did not start awarding class valedictorian until 1994.
An election contest between the two men in November would mark the first time that two major party candidates for US Senate in Georgia were black.
Races to watch in US House of Representatives
Trump-backed candidate Marjorie Taylor Greene is trying to fend off several Republican challengers.
Ms Greene is no stranger to controversy. The Georgia representative was stripped of her committee assignment in the US House last year for embracing conspiracy theories and apparent support of violence against Democrats.
A group of voters unsuccessfully attempted to knock her off the ballot.
Sunny Shopshire Knauss, owner of Sunflour Community Bakery in downtown Rome, Georgia, which Marjorie Taylor Greene represents, said that the town is oddly quiet.
"We're home to one of the most interesting and oddly contentious races in the country so you'd think there would be a little more activity, but I believe most people already voted."
Ms Knauss, a life-long Democrat, did something that many in Georgia never thought they would do : she voted in the Republican primary against Ms Taylor Greene.
"I've talked to a lot of people who did the same thing, anything to get Marjorie Taylor Greene out," she told The National.
Ms Greene's Democratic competitor will likely be Marcus Flowers, a long-shot candidate and Army veteran who has raised millions of dollars to unseat her in her solidly Republican district.
Meanwhile, Democrats Lucy McBath and Carolyn Bourdeaux are facing off after Ms McBath switched districts because of redistricting.
Ms MacBath said her bid to remain in Congress was to push for gun safety laws on behalf of her son, Jordan, who was fatally shot 10 years ago.
Ms Bourdeaux has been endorsed by former Atlanta mayor Andrew Young; Sam Nunn, a former US senator; and four incumbent Georgia state representatives. Ms McBath has been endorsed by Elizabeth Warren, a US senator from Massachusetts; James Clyburn, a US representative from South Carolina; and the Everytown for Gun Safety Action Fund.
Voters in Arkansas and Alabama on Tuesday will also decide their parties' nominations for the US midterm elections.
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Batti Gul Meter Chalu
Producers: KRTI Productions, T-Series
Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
'Moonshot'
Director: Chris Winterbauer
Stars: Lana Condor and Cole Sprouse
Rating: 3/5
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
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
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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Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
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