Former president Donald Trump returned to Washington on Tuesday to make his first public appearance in the US capital since his presidency ended in disgrace after his false claims to have won the 2020 election culminated in the deadly January 6, 2021 insurrection.
Widely expected to announce plans to run again in 2024, Mr Trump returned to his favoured themes of American decline and illegal immigration, depicting the US as "going to hell".
"Coming in today for the first time since I left Washington, DC, it is not recognisable. What happened?" Mr Trump asked in his address at the America First Agenda Summit, hosted by the America First Policy Institute.
The non-profit is seen as an “administration in waiting” that could move in quickly should Mr Trump retake the White House in 2024.
Speaking a short walk away from where his supporters attacked police during the Capitol riot, Mr Trump said America is "now a cesspool of crime".
"Our country is going to hell, going to hell very fast," he said.
"We do have to do a great job in 2024," he said. "And I think we will do it."
Mr Trump continued to push his widely debunked claims that he won the 2020 election.
"I ran the first time [in 2016] and I won. Then I ran a second time and I did much better," he said. "We may just have to do it again."
The former president's return to Washington follows weeks of extraordinary hearings held by a US House of Representatives committee investigating the January 6 attack on the Capitol, where supporters of the former president stormed the building to halt the certification of the 2020 election results.
The Capitol insurrection followed a fiery speech given by Mr Trump in which he told his supporters to “fight like hell”.
Last week, the committee highlighted how Mr Trump reportedly refused to call off the violent mob and lobbied a Wisconsin state legislator to overturn his defeat in the state, The New York Times reported.
Mr Trump said the committee was made up of "political hacks and thugs."
As Mr Trump readies to shift his focus to the midterms, his potential 2024 rivals have taken steps to establish themselves as the party's policy drivers.
Former vice president Mike Pence laid out a “Freedom First” agenda on Monday in which he challenged conservatives to look towards the future.
Florida Governor Ron DeSantis, seen as Mr Trump's greatest threat to the party's nomination, recently hosted two Republican conventions in his state.
Beyond the two-day conference, the America First Policy Institute has been preparing the groundwork for a potential return to the White House to avoid the chaotic early days of Mr Trump's first administration, said the institute's director Brooke Rollins.
The think tank is one of several Trump-allied organisations that have continued to push his policy ideas since he left office.
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MATCH INFO
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RESULT
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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
