• An ambulance believed to be carrying an alleged shooter arrives at the Wake Medical Centre Emergeny Room in Raleigh, North Carolina. AP
    An ambulance believed to be carrying an alleged shooter arrives at the Wake Medical Centre Emergeny Room in Raleigh, North Carolina. AP
  • Raleigh Police Lt JA Borneo takes questions during a press briefing after several people were shot, and at least five were killed, on the Neuse River Greenway in Raleigh, North Carolina. AP
    Raleigh Police Lt JA Borneo takes questions during a press briefing after several people were shot, and at least five were killed, on the Neuse River Greenway in Raleigh, North Carolina. AP
  • Law enforcement officers congregate outside a supermarket in Raleigh after five people were shot and killed. AP
    Law enforcement officers congregate outside a supermarket in Raleigh after five people were shot and killed. AP
  • An hours-long manhunt for the gunman forced residents across several districts to take shelter in their homes. AP
    An hours-long manhunt for the gunman forced residents across several districts to take shelter in their homes. AP
  • Police officers check on residents in Hedingham district and the Neuse River Trail area in Raleigh, after the shooting. AP
    Police officers check on residents in Hedingham district and the Neuse River Trail area in Raleigh, after the shooting. AP
  • A helicopter hovers over the I-540 motorway in Raleigh. AP
    A helicopter hovers over the I-540 motorway in Raleigh. AP
  • Law enforcement stand at the entrance to Neuse River Greenway Trail parking area after the shooting. AP
    Law enforcement stand at the entrance to Neuse River Greenway Trail parking area after the shooting. AP
  • In this aerial image taken with a drone, police officers work at the scene of a shooting in a Raleigh district. AP
    In this aerial image taken with a drone, police officers work at the scene of a shooting in a Raleigh district. AP

Raleigh shooting: five dead, including police officer, in North Carolina


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Five people, including an off-duty police officer, have been shot dead in the US state of North Carolina.

A young man was arrested after a manhunt was launched following the incident in the state capital, Raleigh, on Thursday.

At least two other people, including a second police officer, were wounded and taken to hospital, Mayor Mary-Ann Baldwin told a news conference.

“We must do more. We must stop this mindless violence in America. We must address gun violence,” Ms Baldwin said.

The shooting occurred shortly after 5pm local time near the Neuse River Greenway trail, which runs through part of the city, Reuters reported.

The manhunt turned districts into crime scenes flooded with first responders as residents were told to take shelter.

About three hours later, police had the alleged gunman “contained in a residence”, Ms Baldwin said. He was arrested shortly afterwards.

The alleged shooter is thought to be a white male teenager who had a rifle, WTVD television reported.

Helicopter video footage from WRAL television showed more than 10 emergency vehicles lined up on a road in a wooded area, one of several crime scenes.

State and local law-enforcement agencies are involved in the “active investigation”, Ms Baldwin said.

Raleigh Police Lt Jason Borneo said the motive for the shooting would become clearer in the coming days.

Police officers at the scene of the shooting in a car park in Raleigh. EPA
Police officers at the scene of the shooting in a car park in Raleigh. EPA

North Carolina Governor Roy Cooper said: “Tonight, terror has reached our doorstep.”

“The nightmare of every community has come to Raleigh. This is a senseless, horrific and infuriating act of violence that has been committed.”

More than 34,000 people have died in shootings in the US in 2022 — with suicides accounting for more than half the number — according to the Gun Violence Archive website.

The North Carolina shooting occurred after a jury earlier in the day rejected the death penalty and backed life imprisonment for Nikolas Cruz, who shot and killed 17 people at a Florida high school in 2018.

Watch — Parkland gunman avoids death penalty

Scoreline:

Everton 4

Richarlison 13'), Sigurdsson 28', ​​​​​​​Digne 56', Walcott 64'

Manchester United 0

Man of the match: Gylfi Sigurdsson (Everton)

UAE currency: the story behind the money in your pockets
'Moonshot'

Director: Chris Winterbauer

Stars: Lana Condor and Cole Sprouse 

Rating: 3/5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.3-litre%20turbo%204-cyl%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E10-speed%20auto%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E298hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E452Nm%3Cbr%3E%3Cstrong%3ETowing%20capacity%3A%20%3C%2Fstrong%3E3.4-tonne%3Cbr%3E%3Cstrong%3EPayload%3A%20%3C%2Fstrong%3E4WD%20%E2%80%93%20776kg%3B%20Rear-wheel%20drive%20819kg%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EPrice%3A%20Dh138%2C945%20(XLT)%20Dh193%2C095%20(Wildtrak)%3Cbr%3E%3Cstrong%3EDelivery%3A%3C%2Fstrong%3E%20from%20August%3C%2Fp%3E%0A
Donating your hair

    •    Your hair should be least 30 cms long, as some of the hair is lost during manufacturing of the wigs.
    •    Clean, dry hair in good condition (no split ends) from any gender, and of any natural colour, is required.
    •    Straight, wavy, curly, permed or chemically straightened is permitted.
    •    Dyed hair must be of a natural colour
 

 

Company%20profile
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SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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The 12 Syrian entities delisted by UK 

Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

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 two: how climate change drove the race for an alternative 

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

Imperial%20Island%3A%20A%20History%20of%20Empire%20in%20Modern%20Britain
%3Cp%3EAuthor%3A%20Charlotte%20Lydia%20Riley%3Cbr%3EPublisher%3A%20Bodley%20Head%3Cbr%3EPages%3A%20384%3C%2Fp%3E%0A
The specs
Engine: Long-range single or dual motor with 200kW or 400kW battery
Power: 268bhp / 536bhp
Torque: 343Nm / 686Nm
Transmission: Single-speed automatic
Max touring range: 620km / 590km
Price: From Dh250,000 (estimated)
On sale: Later this year
Updated: October 14, 2022, 9:50 AM