President Joe Biden on Thursday accused Donald Trump and his supporters of threatening the very fabric of America, saying they are bent on destroying US democracy.
Mr Biden gave a combative speech aimed at invigorating voters ahead of crucial midterm elections that will decide control of Congress.
He accused "Maga forces", devotees of Mr Trump's "Make America Great Again" agenda, of being willing to overturn democratic elections.
Mr Biden said they were "determined to take this country backwards" to a time without rights to abortion, privacy, contraception or same-sex marriage, which are supported broadly by Americans.
"They do not believe in the rule of law," he said in a 25-minute speech from Philadelphia, the birthplace of American democracy, where the US Constitution was debated and signed.
"They did not recognise the will of the people and refuse to accept the results of a free election.
"And they're working right now, as I speak, in state after state to give power to decide elections in America to partisans and cronies."
After devoting much of his energy in 2022 to high inflation at home and Russia's invasion of Ukraine, and enduring two bouts of Covid-19 over the summer, Mr Biden has begun lashing out at Trump-aligned Republicans.
The Democratic president, who previously referred to his predecessor only as “the former guy”, has sharpened his speech against Mr Trump and his followers in recent months after the Supreme Court's decision to overturn Roe v Wade.
"Equality and democracy are under assault," Mr Biden said.
Thursday's remarks came after speeches in recent days where he condemned Maga philosophy as "semi-fascism" and assailed Republican threats against the FBI after a search of Mr Trump's Florida home as "sickening."
In a pre-emptive attack before the speech, House Republican leader Kevin McCarthy accused Mr Biden of trying to divide Americans, and blasted the Democrats’ record in Washington, pointing to rising inflation, crime and government spending.
“In the past two years, Joe Biden has launched an assault on the soul of America, on its people, on its laws, on its most sacred values,” Mr McCarthy said.
“He has launched an assault on our democracy. His policies have severely wounded America’s soul, diminished America’s spirit and betrayed America’s trust."
With control of Congress in the balance in November, the president also sought to strike a rousing note, speaking of the "power we have in our own hands to meet those threats".
Mr Biden, 79, appealed directly to mainstream Republicans to join forces with Democrats and repudiate Mr Trump's brand of politics, which holds sway over much of his party.
"For a long time, we've reassured ourselves that American democracy is guaranteed. But it is not. We have to defend it. Protect it. Stand up for it," he urged.
"I'm asking our nation to come together, unite behind the single purpose of defending our democracy, regardless of your ideology."
Mr Biden referred to the 2017 “Unite the Right” rally in Charlottesville, Virginia, which he said spurred him to challenge Mr Trump in 2020.
Independence Hall, the venue for Thursday night's address, is steeped in American history as the site where the Declaration of Independence and the US Constitution were adopted.
An invigorated Mr Biden, speaking more forcefully and clearly than he has in recent months, has had his approval ratings rise slightly in recent months.
They were buoyed by the passage of a social spending bill and bipartisan gun control package, and the authorisation of the strike that killed Al Qaeda leader Ayman Al Zawahiri.
Republicans backed and inspired by Mr Trump have repeated his false claims about the 2020 election being "stolen", with some indicating they would be willing to overturn future electoral results.
At the same time, the former president has been embroiled in a series of investigations since he left office, including a congressional probe into his activity with respect to the January 6, 2021, attack on the Capitol.
He is also under investigation for possible breach of federal laws in his handling and misuse of classified records allegedly taken when departing the White House last year.
Mr Trump and his allies have portrayed the Justice Department's investigation as a politically motivated “witch hunt” supported by Mr Biden and the Democratic Party.
He is expected to deliver his own address in Scranton, Pennsylvania, on Saturday.
Agencies contributed to this report.
The Breadwinner
Director: Nora Twomey
Starring: Saara Chaudry, Soma Chhaya, Laara Sadiq
Three stars
Company profile
Name: Thndr
Started: October 2020
Founders: Ahmad Hammouda and Seif Amr
Based: Cairo, Egypt
Sector: FinTech
Initial investment: pre-seed of $800,000
Funding stage: series A; $20 million
Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC, Rabacap and MSA Capital
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
KILLING OF QASSEM SULEIMANI
Fund-raising tips for start-ups
Develop an innovative business concept
Have the ability to differentiate yourself from competitors
Put in place a business continuity plan after Covid-19
Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.)
Have enough cash to stay afloat for the next 12 to 18 months
Be creative and innovative to reduce expenses
Be prepared to use Covid-19 as an opportunity for your business
* Tips from Jassim Al Marzooqi and Walid Hanna
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
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
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 247hp at 6,500rpm
Torque: 370Nm from 1,500-3,500rpm
Transmission: 10-speed auto
Fuel consumption: 7.8L/100km
Price: from Dh94,900
On sale: now
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The Pope's itinerary
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
RIVER%20SPIRIT
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Charlotte Gainsbourg
Rest
(Because Music)
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%3Cp%3E%3Cstrong%3EWest%20Asia%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Bahrain%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Jebel%20Ali%20Dragons%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%201%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Sharks%0D%3Cbr%3ERunners%20up%3A%20Abu%20Dhabi%20Harlequins%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%202%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%20III%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Sharks%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDubai%20Sevens%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%3C%2Fp%3E%0A
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
!['I told him [Donald Trump] that the stuff his people were shovelling out to the public was bull***t.' Former attorney general William Barr. AP](https://www.thenationalnews.com/resizer/v2/RLINK2AWKRFONAWRZ7TNQF6VI4.jpg?smart=true&auth=898bee20e87c352f4801c4275eab58720719d25c3b0343a94bb0b4d88c1d38f4&width=400&height=225)
!['I told him [Donald Trump] that the stuff his people were shovelling out to the public was bull***t.' Former attorney general William Barr. AP](https://www.thenationalnews.com/resizer/v2/RLINK2AWKRFONAWRZ7TNQF6VI4.jpg?smart=true&auth=898bee20e87c352f4801c4275eab58720719d25c3b0343a94bb0b4d88c1d38f4&width=800&height=450)
