Iowa church shooting leaves three dead as Biden speaks on US gun violence


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A man shot and killed two women in the car park of a church in the US state of Iowa on Thursday and then turned the gun on himself, police say.

The shooting took place on Thursday shortly after President Joe Biden delivered a major address on gun violence after mass shootings in New York, Texas and Oklahoma in recent weeks, which have rocked the US.

Another shooting on Thursday wounded two people attending a burial at a cemetery in Racine, Wisconsin.

The Iowa shooting took place outside Cornerstone Church, a fundamentalist Christian church east of the city of Ames, while a service was going on inside, said Nicholas Lennie, chief deputy of the Story County Sheriff's Office.

When deputies arrived on the scene they found all three dead, Mr Lennie said. He said he could not provide identities nor disclose what the relationship between them may have been.

“This appears to be an isolated, single-shooter incident,” he said.

Moments before, Mr Biden urged Congress to ban assault weapons, expand background checks and introduce other gun control measures to address the mass shootings.

“Enough, enough!” he said.

The US has been shaken in recent weeks by mass shootings that killed 10 black residents in Buffalo, New York, 19 children and two teachers in Uvalde, Texas, and two doctors, a receptionist and a patient in Tulsa, Oklahoma.

In Racine, Wisconsin, on Thursday, several gunshots were fired into a crowd of mourners attending an afternoon graveside funeral, wounding two people, Racine police sergeant Kristi Wilcox told reporters.

One victim was treated at a local hospital and released, while the other was seriously wounded and flown to a Milwaukee hospital, Ms Wilcox said. No one was taken into custody.

Mr Biden earlier described visiting Uvalde, Texas, where the school shooting took place.

"I couldn't help but think there are too many other schools, too many other everyday places that have become killing fields, battlefields, here in America," he said.

The president called for a number of measures opposed by Republicans in Congress, including banning the sale of assault weapons and high-capacity magazines, or raising the minimum age to buy those weapons to 21 from 18.

"We can't fail the American people again," Mr Biden said, pressing Republicans particularly in the US Senate to allow bills with gun control measures to come up for a vote.

Texas elementary school shooting - in pictures

  • Alanna De Leon writes the name of her friend, Annabelle Rodriguez, who died in the shooting. AFP
    Alanna De Leon writes the name of her friend, Annabelle Rodriguez, who died in the shooting. AFP
  • Pallbearers carry the coffin of Amerie Jo Garza into Sacred Heart Catholic Church. AP
    Pallbearers carry the coffin of Amerie Jo Garza into Sacred Heart Catholic Church. AP
  • Pallbearers carry the coffin of Amerie Jo Garza, who died in the mass shooting at Robb Elementary School. AFP
    Pallbearers carry the coffin of Amerie Jo Garza, who died in the mass shooting at Robb Elementary School. AFP
  • A memorial in Town Square, Uvalde, Texas, for victims of the Robb Elementary school shooting. Reuters
    A memorial in Town Square, Uvalde, Texas, for victims of the Robb Elementary school shooting. Reuters
  • A woman places a rose on Layla Salazar’s memorial cross, who was one of the victims that died in the shooting. Reuters
    A woman places a rose on Layla Salazar’s memorial cross, who was one of the victims that died in the shooting. Reuters
  • Bags with brisket sandwiches and a snack that will be sold at a fundraiser for families of the victims. Reuters
    Bags with brisket sandwiches and a snack that will be sold at a fundraiser for families of the victims. Reuters
  • Ashtyn Leigh, 18, hands a man a brisket meal. Reuters
    Ashtyn Leigh, 18, hands a man a brisket meal. Reuters
  • A choir sings in front of the memorial. Reuters
    A choir sings in front of the memorial. Reuters
  • People pray in front of memorial crosses. Reuters
    People pray in front of memorial crosses. Reuters
  • Nineteen children and two adults were killed in the shooting. AFP
    Nineteen children and two adults were killed in the shooting. AFP
  • People visit a memorial for the victims. AFP
    People visit a memorial for the victims. AFP
  • Flowers are left outside the school. AFP
    Flowers are left outside the school. AFP
  • Twenty-one empty chairs are seen outside of a daycare center as a memorial for the victims. AP Photo
    Twenty-one empty chairs are seen outside of a daycare center as a memorial for the victims. AP Photo
  • Football teammates of Tess Mata, who died in the Texas school shooting, cry as they visit a makeshift memorial outside the Uvalde County Courthouse. AFP
    Football teammates of Tess Mata, who died in the Texas school shooting, cry as they visit a makeshift memorial outside the Uvalde County Courthouse. AFP
  • A football teammate of shooting victim Tess Mata cries, supported by her mother. AFP
    A football teammate of shooting victim Tess Mata cries, supported by her mother. AFP
  • Texas police faced angry questions over why it took an hour to stop the gunman who murdered 19 children and two teachers in Uvalde, as video emerged of desperate parents begging officers to storm the school. AFP
    Texas police faced angry questions over why it took an hour to stop the gunman who murdered 19 children and two teachers in Uvalde, as video emerged of desperate parents begging officers to storm the school. AFP
  • Activists join Senate Democrats outside the Capitol, in Washington, to demand action on gun control legislation after the killings at the Texas elementary school this week. AP
    Activists join Senate Democrats outside the Capitol, in Washington, to demand action on gun control legislation after the killings at the Texas elementary school this week. AP
  • The George R Brown Convention Centre, site of the National Rifle Association annual convention. Days after the deadliest mass school shooting in Texas history, the gun lobbyist group is meeting in Houston, from Friday until Sunday. Reuters
    The George R Brown Convention Centre, site of the National Rifle Association annual convention. Days after the deadliest mass school shooting in Texas history, the gun lobbyist group is meeting in Houston, from Friday until Sunday. Reuters
  • Pastor Carlos Contreras preaches to his congregation as photos of some of the children killed in the mass shooting at Robb Elementary flash on the screen at Primera Iglesia Bautista, in Uvalde. Reuters
    Pastor Carlos Contreras preaches to his congregation as photos of some of the children killed in the mass shooting at Robb Elementary flash on the screen at Primera Iglesia Bautista, in Uvalde. Reuters
  • People march after a vigil held to stand with the Uvalde families and demand an end to gun violence in Newtown, Connecticut. AP
    People march after a vigil held to stand with the Uvalde families and demand an end to gun violence in Newtown, Connecticut. AP
  • A woman holds up a banner at the end of the vigil in Newtown, Connecticut. AP
    A woman holds up a banner at the end of the vigil in Newtown, Connecticut. AP
  • Newtown was the scene of the 2012 attack at Sandy Hook Elementary School, when 20 pupils and six teachers were killed by a gunman. AP
    Newtown was the scene of the 2012 attack at Sandy Hook Elementary School, when 20 pupils and six teachers were killed by a gunman. AP
  • Candles are lit for each victim as people pray at St Philip's Episcopal Church. EPA
    Candles are lit for each victim as people pray at St Philip's Episcopal Church. EPA
  • A makeshift memorial in front of Robb Elementary School. AFP
    A makeshift memorial in front of Robb Elementary School. AFP
  • Omahar Padillo with his son Omahar Jr, 12, during a community prayer, in Pharr, Texas, for the shooting victims at Robb Elementary School. AP
    Omahar Padillo with his son Omahar Jr, 12, during a community prayer, in Pharr, Texas, for the shooting victims at Robb Elementary School. AP
  • Omahar Padillo Jr, 12, and his sister Samantha, 9, with their mother, Silvia Padillo, write messages in support of the victims at Robb Elementary School. AP
    Omahar Padillo Jr, 12, and his sister Samantha, 9, with their mother, Silvia Padillo, write messages in support of the victims at Robb Elementary School. AP
  • A vigil for the victims of the mass shooting at Robb Elementary School. AFP
    A vigil for the victims of the mass shooting at Robb Elementary School. AFP
  • A young mourner at the vigil in Uvalde, Texas. AFP
    A young mourner at the vigil in Uvalde, Texas. AFP
  • Families at the vigil. AFP
    Families at the vigil. AFP
  • A woman holds a photo of Nevaeh Bravo, who was killed in the mass shooting, during a vigil for the victims of the massacre in Uvalde, Texas. AFP
    A woman holds a photo of Nevaeh Bravo, who was killed in the mass shooting, during a vigil for the victims of the massacre in Uvalde, Texas. AFP
  • Uvalde County Sheriff Ruben Nolasco is comforted by Senator Ted Cruz during a vigil at the Uvalde County Fairplex Arena. AP
    Uvalde County Sheriff Ruben Nolasco is comforted by Senator Ted Cruz during a vigil at the Uvalde County Fairplex Arena. AP
  • Diana Karau of Uvalde with a therapy dog named Tritan before a vigil to honour those killed at Robb Elementary. AP
    Diana Karau of Uvalde with a therapy dog named Tritan before a vigil to honour those killed at Robb Elementary. AP
  • Gun-control advocates Dana Cibulski, left, and Judi Giannini attend a vigil outside the National Rifle Association headquarters in Fairfax, Virginia after the mass shooting in Uvalde, Texas. AFP
    Gun-control advocates Dana Cibulski, left, and Judi Giannini attend a vigil outside the National Rifle Association headquarters in Fairfax, Virginia after the mass shooting in Uvalde, Texas. AFP
  • Uziyah Garcia, 8, was among those killed in the shooting at Robb Elementary School in Uvalde, Texas. AP
    Uziyah Garcia, 8, was among those killed in the shooting at Robb Elementary School in Uvalde, Texas. AP
  • Pastor Jaime Cabralez, the uncle of shooting victim 10-year-old Eliahana Cruz Torres, is surrounded in prayer at his church in Uvalde, Texas on Wednesday. Reuters
    Pastor Jaime Cabralez, the uncle of shooting victim 10-year-old Eliahana Cruz Torres, is surrounded in prayer at his church in Uvalde, Texas on Wednesday. Reuters
  • A woman embraces a child outside Willie de Leon Civic Centre, in Uvalde, where pupils were taken after the school shooting. Bloomberg
    A woman embraces a child outside Willie de Leon Civic Centre, in Uvalde, where pupils were taken after the school shooting. Bloomberg
  • Gun-control advocates hold a vigil outside the National Rifle Association (NRA) headquarters in Fairfax, Virginia. AFP
    Gun-control advocates hold a vigil outside the National Rifle Association (NRA) headquarters in Fairfax, Virginia. AFP
  • A woman and child leave the Civic Centre. Reuters
    A woman and child leave the Civic Centre. Reuters
Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

The Byblos iftar in numbers

29 or 30 days – the number of iftar services held during the holy month

50 staff members required to prepare an iftar

200 to 350 the number of people served iftar nightly

160 litres of the traditional Ramadan drink, jalab, is served in total

500 litres of soup is served during the holy month

200 kilograms of meat is used for various dishes

350 kilograms of onion is used in dishes

5 minutes – the average time that staff have to eat
 

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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Water waste

In the UAE’s arid climate, small shrubs, bushes and flower beds usually require about six litres of water per square metre, daily. That increases to 12 litres per square metre a day for small trees, and 300 litres for palm trees.

Horticulturists suggest the best time for watering is before 8am or after 6pm, when water won't be dried up by the sun.

A global report published by the Water Resources Institute in August, ranked the UAE 10th out of 164 nations where water supplies are most stretched.

The Emirates is the world’s third largest per capita water consumer after the US and Canada.

Updated: June 03, 2022, 7:11 AM