Rudy Giuliani faced a special grand jury on Wednesday under a judge’s order to appear before a panel investigating attempts by former US president Donald Trump and others to overturn his 2020 election defeat in Georgia.
Mr Giuliani arrived at the Fulton County courthouse by limousine on Wednesday morning with his lawyer, Robert Costello, and declined to answer reporters' questions.
“Grand juries, as I recall, are secret,” Mr Giuliani, a former federal prosecutor, told reporters. “They ask the questions and we’ll see.”
Questioning will take place behind closed doors because the special grand jury proceedings are secret. People present during grand jury testimony are prohibited from discussing it, but that prohibition does not apply to witnesses.
It is unclear how much the former New York mayor and lawyer for Mr Trump will be willing to say now that his legal team has been informed that he is a target of the investigation.
Yet Mr Giuliani’s appearance is another high-profile step in a rapidly escalating investigation that has ensnared several Trump allies and brought heightened scrutiny to the ultimately failed efforts to overturn Democrat Joe Biden’s 2020 election win.
It is one of several investigations into Mr Trump’s actions in office, as he lays the groundwork for another run at the White House in 2024.
Fulton County District Attorney Fani Willis opened her investigation after the disclosure of a January 2, 2021, phone call between Mr Trump and Georgia Secretary of State Brad Raffensperger.
During the call, Mr Trump suggested that Mr Raffensperger could “find” the exact number of votes that would be needed to flip the election results in Georgia.
Mr Trump has denied any wrongdoing and has described the call as “perfect”.
Ms Willis last month filed petitions to compel evidence from seven Trump associates and advisers.
She has also said she is considering calling Mr Trump himself to give evidence, and the former president has hired a legal team in Atlanta that includes a prominent criminal defence lawyer.
In seeking Mr Giuliani’s testimony, Ms Willis noted that he was both a personal lawyer for Mr Trump and a lead lawyer for his 2020 campaign.
She recalled in a petition how Mr Giuliani and others had appeared at a state Senate committee meeting in late 2020 and presented a video that Mr Giuliani said showed election workers producing “suitcases” of unlawful ballots from unknown sources, outside the view of election poll watchers.
The claims of fraud were debunked by Georgia election officials within 24 hours, but Mr Giuliani continued to make statements to the public and in subsequent legislative hearings claiming widespread election fraud using the debunked video, Ms Willis noted in her filing.
Two of the election workers seen in the video, Ruby Freeman and Wandrea “Shaye” Moss, said they faced relentless harassment online and in person after it was shown at the December 3 Georgia legislative hearing in which Mr Giuliani appeared.
At another hearing a week later, Mr Giuliani said the footage showed the women “surreptitiously passing around USB ports as if they are vials of heroin or cocaine”. They actually were passing a piece of candy.
2020 US Senate race in Georgia — in pictures
Ms Willis wrote in the court filing that Mr Giuliani’s hearing appearance and evidence were “part of a multi-state, co-ordinated plan by the Trump campaign to influence the results of the November 2020 election in Georgia and elsewhere”.
Other Trump allies have also been swept up in the investigation. Lindsey Graham, a South Carolina Republican senator, received a subpoena ordering him to appear on August 23.
Mr Graham has challenged that subpoena, citing his protections as a member of Congress. A judge on Monday rejected that argument and said he must give evidence. Mr Graham has said he will appeal.
Ms Willis has indicated she is interested in calls between Mr Graham and Mr Raffensperger about the results in Georgia in the weeks after the election.
The Associated Press contributed to this report
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Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
The specs: 2018 Maserati Ghibli
Price, base / as tested: Dh269,000 / Dh369,000
Engine: 3.0-litre twin-turbocharged V6
Transmission: Eight-speed automatic
Power: 355hp @ 5,500rpm
Torque: 500Nm @ 4,500rpm
Fuel economy, combined: 8.9L / 100km
Why your domicile status is important
Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.
Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born.
UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.
A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.
Frankenstein in Baghdad
Ahmed Saadawi
Penguin Press
The%20specs
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What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
PROFILE BOX
Company name: Overwrite.ai
Founder: Ayman Alashkar
Started: Established in 2020
Based: Dubai International Financial Centre, Dubai
Sector: PropTech
Initial investment: Self-funded by founder
Funding stage: Seed funding, in talks with angel investors
COMPANY%20PROFILE
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No more lice
Defining head lice
Pediculus humanus capitis are tiny wingless insects that feed on blood from the human scalp. The adult head louse is up to 3mm long, has six legs, and is tan to greyish-white in colour. The female lives up to four weeks and, once mature, can lay up to 10 eggs per day. These tiny nits firmly attach to the base of the hair shaft, get incubated by body heat and hatch in eight days or so.
Identifying lice
Lice can be identified by itching or a tickling sensation of something moving within the hair. One can confirm that a person has lice by looking closely through the hair and scalp for nits, nymphs or lice. Head lice are most frequently located behind the ears and near the neckline.
Treating lice at home
Head lice must be treated as soon as they are spotted. Start by checking everyone in the family for them, then follow these steps. Remove and wash all clothing and bedding with hot water. Apply medicine according to the label instructions. If some live lice are still found eight to 12 hours after treatment, but are moving more slowly than before, do not re-treat. Comb dead and remaining live lice out of the hair using a fine-toothed comb.
After the initial treatment, check for, comb and remove nits and lice from hair every two to three days. Soak combs and brushes in hot water for 10 minutes.Vacuum the floor and furniture, particularly where the infested person sat or lay.
Courtesy Dr Vishal Rajmal Mehta, specialist paediatrics, RAK Hospital
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How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
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Company%20profile
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TRAINING FOR TOKYO
A typical week's training for Sebastian, who is competing at the ITU Abu Dhabi World Triathlon on March 8-9:
- Four swim sessions (14km)
- Three bike sessions (200km)
- Four run sessions (45km)
- Two strength and conditioning session (two hours)
- One session therapy session at DISC Dubai
- Two-three hours of stretching and self-maintenance of the body
ITU Abu Dhabi World Triathlon
For more information go to www.abudhabi.triathlon.org.
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
Profile of Bitex UAE
Date of launch: November 2018
Founder: Monark Modi
Based: Business Bay, Dubai
Sector: Financial services
Size: Eight employees
Investors: Self-funded to date with $1m of personal savings
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
