A teenage gunman killed 19 young children at a primary school in Texas on Tuesday, prompting a furious US President Joe Biden to denounce the country's gun lobby and vow to end the cycle of mass shootings.
The attack at Robb Elementary School in Uvalde, a small community about 130 kilometres from the Mexican border, is the deadliest US school shooting in years and the latest in a spree of bloody gun violence across America.
"It's time to turn this pain into action for every parent, for every citizen of this country," Mr Biden said, his voice heavy with emotion.
State senator Roland Gutierrez had earlier said 18 children and two adults were killed in the rampage. Later on Tuesday, a Texas Department of Public Safety spokesman put the toll at 19 pupils and two adults.
Texas Governor Greg Abbott named the suspect as Salvador Ramos, an 18-year-old local resident and a US citizen.
"He shot and killed, horrifically and incomprehensibly," Mr Abbott said.
Texas Department of Public Safety officials told CNN that the gunman shot his grandmother before heading to the school at about noon. He abandoned his vehicle and entered with a handgun and a rifle, wearing body armour.
The gunman is also dead, Mr Abbott said.
“It is believed that responding officers killed him,” he said.
Uvalde is about 135 kilometres west of San Antonio.
Mr Biden learnt of the killings on his return to Washington from a trip in Asia, White House press secretary Karine Jean-Pierre said on Twitter.
"I had hoped when I became president I would not have to do this again," Mr Biden said at the White House.
"Another massacre. Uvalde, Texas. An elementary school. Beautiful, second, third, fourth graders."
Mr Biden has issued an order for US flags at the White House to be flown at half-staff.
An emotional US Vice President Kamala Harris announced the shooting from the dais at the Asian Pacific American Institute in Washington.
"Enough is enough," Ms Harris said.
"As a nation, we have to have the courage to take action and understand the nexus between what makes for reasonable and sensible public policy to ensure something like this never happens again.
"I will just say to the people of Uvalde, please know that this is a roomful of leaders who grieve with you. And we are praying for you and we stand with you."
On Tuesday, the Uvalde School District tweeted that there was a shooter at Robb Elementary, which has fewer than 600 pupils.
The district had earlier announced that all local schools were in lockdown because of reports of gunshots in the area.
Shortly after 2pm, the school district said pupils were taken to a civic centre where they could be picked up by relatives.
The gun control issue has divided the US, with some calling for stricter laws and others defending their constitutional right to bear arms.
US senator Chris Murphy tweeted: "Oh my God. I'm shaking. I'm just shaking all over. With fear. With anger. With resolve."
Mr Murphy, a member of the Democratic Party, gave a speech in Senate chamber floor, repeatedly saying: "What are we doing here?
"The 14 kids dead in an elementary school in Texas right now. What are we doing? What are we doing?"
The Uvalde shooting was the deadliest at a US primary school since 26 people died in an attack at Sandy Hook Elementary in Newtown, Connecticut, about a decade ago.
"Our kids are living in fear, every single time they set foot in a classroom, because they think they’re going to be next," Mr Murphy told the Senate.
"What are we doing? Why do you spend all this time running for the United States Senate?"
The shooting comes days before Mr Abbott, senator Ted Cruz and former president Donald Trump are scheduled to speak at a National Rifle Association conference in Houston, Texas.
Beto O’Rourke, a Democratic candidate for the Texas governor's post, tweeted: “The moment to stop Uvalde was right after Sandy Hook. After Santa Fe High. After El Paso.
"Instead, Abbott made it easier to carry guns in public. The moment to stop the next slaughter is right now.”
Texans will go the polls in November to chose between keeping pro-gun candidate Mr Abbott, or voting for Mr O’Rourke.
Mr Abbott last year signed legislation that allows Texans to carry handguns without any type of licence.
Agencies contributed to this report
Company%C2%A0profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EPyppl%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEstablished%3A%20%3C%2Fstrong%3E2017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EAntti%20Arponen%20and%20Phil%20Reynolds%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20financial%20services%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestment%3A%3C%2Fstrong%3E%20%2418.5%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEmployees%3A%3C%2Fstrong%3E%20150%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%20stage%3A%3C%2Fstrong%3E%20series%20A%2C%20closed%20in%202021%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20venture%20capital%20companies%2C%20international%20funds%2C%20family%20offices%2C%20high-net-worth%20individuals%3C%2Fp%3E%0A
SERIE A FIXTURES
Friday Sassuolo v Torino (Kick-off 10.45pm UAE)
Saturday Atalanta v Sampdoria (5pm),
Genoa v Inter Milan (8pm),
Lazio v Bologna (10.45pm)
Sunday Cagliari v Crotone (3.30pm)
Benevento v Napoli (6pm)
Parma v Spezia (6pm)
Fiorentina v Udinese (9pm)
Juventus v Hellas Verona (11.45pm)
Monday AC Milan v AS Roma (11.45pm)
Scores:
Day 4
England 290 & 346
Sri Lanka 336 & 226-7 (target 301)
Sri Lanka require another 75 runs with three wickets remaining
How to help
Call the hotline on 0502955999 or send "thenational" to the following numbers:
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Nick's journey in numbers
Countries so far: 85
Flights: 149
Steps: 3.78 million
Calories: 220,000
Floors climbed: 2,000
Donations: GPB37,300
Prostate checks: 5
Blisters: 15
Bumps on the head: 2
Dog bites: 1
A list of the animal rescue organisations in the UAE
We Weren’t Supposed to Survive But We Did
We weren’t supposed to survive but we did.
We weren’t supposed to remember but we did.
We weren’t supposed to write but we did.
We weren’t supposed to fight but we did.
We weren’t supposed to organise but we did.
We weren’t supposed to rap but we did.
We weren’t supposed to find allies but we did.
We weren’t supposed to grow communities but we did.
We weren’t supposed to return but WE ARE.
Amira Sakalla
Get Out
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Stars: Daniel Kaluuya, Allison Williams, Catherine Keener, Bradley Whitford
Four stars
Global state-owned investor ranking by size
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AUSTRALIA SQUAD
Aaron Finch, Matt Renshaw, Brendan Doggett, Michael Neser, Usman Khawaja, Shaun Marsh, Mitchell Marsh, Tim Paine (captain), Travis Head, Marnus Labuschagne, Nathan Lyon, Jon Holland, Ashton Agar, Mitchell Starc, Peter Siddle
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
Dubai World Cup Carnival card:
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8.15pm: Dubawi Stakes Group 3 (D) | $200,000 | 1,200m
8.50pm: Singspiel Stakes Group 3 (T) | $200,000 | 1,800m
9.25pm: Handicap (T) | $175,000 | 1,400m