Today's US primaries come just hours after former US President Donald Trump reported that the FBI raided his Florida home, which has some Republican strategists scrambling — especially those with a Trump endorsement. Tonight's election results could be a clear indication of the former president's hold.
Here's what to watch
The Republican tussle in the Wisconsin governor’s race on Tuesday features competing candidates endorsed by former president Donald Trump and his estranged vice president, Mike Pence.
Meanwhile, voters in Vermont are choosing a replacement for Patrick Leahy as the US Senate's longest-serving member retires. In Minnesota, US Representative Ilhan Omar faces a Democratic primary challenger who helped defeat a voter referendum to replace the Minneapolis Police Department with a new Department of Public Safety.
Wisconsin
Construction company co-owner Tim Michels has Mr Trump’s endorsement in the governor’s race and has been spending millions of his own money, touting both the former president’s backing and his years working to build his family’s business into Wisconsin’s largest construction company.
Establishment Republicans including Mr Pence and former governor Scott Walker have endorsed Rebecca Kleefisch, who along with Mr Walker survived a 2012 recall effort.
With Senate control at stake, Democrats also have tough choices. Democratic support coalesced around Lt Governor Mandela Barnes late in the race, when his three top rivals dropped out and threw their support to him. He would become the state’s first black senator if elected.
Minnesota
Democratic Governor Tim Walz faces a little-known opponent as he seeks a second term. His likely challenger is Republican Scott Jensen, a physician and former state legislator who has made vaccine scepticism a centrepiece of his campaign and faces token opposition.
Crime has emerged as the biggest issue in Ms Omar’s Democratic primary. She faces a challenge from former Minneapolis City Council member Don Samuels, who opposes the movement to defund the police and last year helped defeat efforts to replace the city’s police department. Ms Omar, who supported the referendum, has a substantial money advantage and is expected to benefit from a strong grass roots operation.
Connecticut
It has been roughly three decades since Connecticut had a Republican in the US Senate, but the party isn’t giving up.
In the Republican primary to take on Democratic Senator Richard Blumenthal, the party has endorsed former state House Minority Leader Themis Klarides. She is a social moderate who supports abortion rights and certain gun control measures and says she did not vote for Mr Trump in 2020.
Vermont
Peter Welch, Democratic US Representative, quickly launched his Senate bid after Mr Leahy revealed he was stepping down. Mr Leahy, who is president pro tempore of the Senate, has been admitted to hospital a couple of times over the last two years.
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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
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Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
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You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
Tax authority targets shisha levy evasion
The Federal Tax Authority will track shisha imports with electronic markers to protect customers and ensure levies have been paid.
Khalid Ali Al Bustani, director of the tax authority, on Sunday said the move is to "prevent tax evasion and support the authority’s tax collection efforts".
The scheme’s first phase, which came into effect on 1st January, 2019, covers all types of imported and domestically produced and distributed cigarettes. As of May 1, importing any type of cigarettes without the digital marks will be prohibited.
He said the latest phase will see imported and locally produced shisha tobacco tracked by the final quarter of this year.
"The FTA also maintains ongoing communication with concerned companies, to help them adapt their systems to meet our requirements and coordinate between all parties involved," he said.
As with cigarettes, shisha was hit with a 100 per cent tax in October 2017, though manufacturers and cafes absorbed some of the costs to prevent prices doubling.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Difference between fractional ownership and timeshare
Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.
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