Former US president Donald Trump said he declined to answer questions during a New York state's civil investigation over his family's business practices.
The New York case is focused on The Trump Organisation — the former president's company that manages golf courses, hotels and other real estate — which has been accused of inflating the value of its properties.
In a statement, Mr Trump said he refused to answer questions “under the rights and privileges afforded to every citizen under the United States Constitution”, thus invoking his Fifth Amendment right — something he once said innocent people shouldn't have to do.
But what is the Fifth Amendment and what does it mean to “plead the Fifth”?
What is the Fifth Amendment?
In its simplest terms, the Fifth Amendment gives people the right to refuse to provide evidence that would incriminate them.
In “pleading the fifth”, a person declares they are exercising the right not to answer a question so as not to implicate themselves. Furthermore, an individual's silence or refusal to answer a question cannot be used against them in a criminal case.
Prosecutors also cannot argue to the jury that an accused person's refusal to answer a question implies guilt.
Witnesses can also plead the Fifth if they believe answering a question would implicate them in a crime.
Although the US Constitution states a person cannot be “compelled in any criminal case to be a witness against himself”, the right is also applicable in civil cases — such as the one facing Mr Trump.
The former president has, in the past, said that pleading the Fifth implies guilt, but it is a tactic that Trump ally Roger Stone and Mr Trump Jr employed when they were subject to questioning by the US House Committee investigating the January 6, 2021, attack on the Capitol.
Mr Trump's refusal to answer questions also signalled that he has changed course on his previously-held belief, citing his anger over an unrelated FBI raid of his Mar-a-Lago estate in Florida.
“I once asked, 'If you're innocent, why are you taking the Fifth Amendment?' Now I know the answer to that question,” he said.
Are there limitations to the Fifth Amendment?
The Fifth Amendment only applies to testimonial acts, so a person may decline to speak, nod their head or write a response.
But other pieces of incriminating information — such as a person's hair, DNA samples, fingerprints and blood — can be used as evidence in a case. Incriminating evidence that the person voluntarily provides is also not protected.
A person also cannot plead the Fifth as blanket protection for any question — answers to questions that would not help prosecutors are not protected by the Fifth Amendment.
Witnesses granted immunity can also be made to give evidence, as they can no longer reasonably fear prosecution.
In a civil case, a person can only invoke their Fifth Amendment right if they fear the evidence given could incriminate them in a later criminal case. If the person only fears being held liable in a civil case, then the protection is not granted.
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Sri Lanka-India Test series schedule
1st Test July 26-30 in Galle
2nd Test August 3-7 in Colombo
3rd Test August 12-16 in Pallekele
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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Du Football Champions
The fourth season of du Football Champions was launched at Gitex on Wednesday alongside the Middle East’s first sports-tech scouting platform.“du Talents”, which enables aspiring footballers to upload their profiles and highlights reels and communicate directly with coaches, is designed to extend the reach of the programme, which has already attracted more than 21,500 players in its first three years.
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