Follow the latest news on the US midterm elections 2022
Inside a small boutique, tucked into an office complex in a suburban district in Phoenix, Arizona, Samira Jabbar stares nervously at the television as a Republican advertisement declares US President Joe Biden to be weak on immigration.
The Venezuelan-born Palestinian American businesswoman does not usually vote in midterm elections. But this year, a number of Donald Trump-backed Republican candidates are on the ballot, many of whom who have refused to accept the 2020 presidential election results and are espousing anti-immigrant sentiments.
Ms Jabbar feels compelled to execute her democratic right.
“Things have to change,” she said. “I’m getting tired of not having a place.”
Arizona is one of a handful of states that could help to determine the outcome of the key US midterm elections. The Senate race between the Democratic incumbent, Mark Kelly, and Republican Blake Masters is neck and neck.
In Washington, Vice President Kamala Harris currently holds the deciding vote in an evenly split Senate. However, if Mr Kelly loses, that could all change.
If the Democrats lose control of the House of Representatives and the Senate, their legislative agenda is dead in the water.
The race for governor is equally close and consequential. Kari Lake, a former news anchor, has run a blistering campaign drawing on her endorsement by Mr Trump.
Ms Lake, who has continuously claimed the 2020 election was “stolen”, has a narrow lead over Democratic candidate Katie Hobbs. As secretary of state for Arizona, Ms Hobbs oversaw the state’s 2020 election count and has repeatedly defended the results.
If Ms Lake wins on Tuesday, Arizona, which has been at the centre of conspiracy theories surrounding the 2020 election, would be run by a governor who has propagated some of those baseless claims.
Ms Lake has made immigration and security along the southern border a cornerstone of her campaign.
She has said that as governor she would declare an “invasion” due to the number of “illegal” immigrants in the state.
Her rhetoric has left many in immigrant communities worried about their future and place in the state they call home.
“I am very worried,” said Karina Ruiz, the executive director of the Arizona Dream Act Coalition.
For Ms Ruiz, who arrived in the US as a child, this election feels all too familiar.
“It takes me back to when Trump was elected and a lot of fear and anxiety happened in our community because of these views of fear of the outsiders or xenophobia and fascism that some of the candidates are holding on to,” she told The National.
“To me, Arizona is going to go backwards if certain candidates are elected.”
Two years removed from office, Mr Trump’s shadow remains firmly over the Republican Party and the midterms.
“What Trump exposed is a vein of racism in the society against Muslims, against blacks, Hispanics, immigrants, really whoever you want to name,” said Usama Shami, the executive director of the Islamic Community Centre of Phoenix.
“So, this election, it connects or ties to what happened in 2016.”
Mr Shami worries that the US has become so divided and the seesaw of power so constant that the very fabric of the country may be coming undone.
“If you take a piece of metal and you keep on bending it back and forth, eventually it is going to snap at some point,” he said. “I think the same thing is happening in this country, right now.”
Not all are concerned. Rajab, an Afghan refugee, who will be voting for the first time on Tuesday, said he has yet to make up his mind on who he will support.
“I would like to be independent, because there are good people involved in both parties,” he said.
Rajab, who became a US citizen in August, is excited to uphold what he sees as his duty to vote and hopes that whatever happens, the results are respected.
For Ms Jabbar, this election cycle has been taxing. The prospect of having people in power whom she feels actively question her worth, is enough to get her to the polls on Tuesday.
“I’m invisible if I don’t vote,” she said.
The specs
Engine: 0.8-litre four cylinder
Power: 70bhp
Torque: 66Nm
Transmission: four-speed manual
Price: $1,075 new in 1967, now valued at $40,000
On sale: Models from 1966 to 1970
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
Q&A with Dash Berlin
Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.
You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.
You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.
Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
Which honey takes your fancy?
Al Ghaf Honey
The Al Ghaf tree is a local desert tree which bears the harsh summers with drought and high temperatures. From the rich flowers, bees that pollinate this tree can produce delicious red colour honey in June and July each year
Sidr Honey
The Sidr tree is an evergreen tree with long and strong forked branches. The blossom from this tree is called Yabyab, which provides rich food for bees to produce honey in October and November. This honey is the most expensive, but tastiest
Samar Honey
The Samar tree trunk, leaves and blossom contains Barm which is the secret of healing. You can enjoy the best types of honey from this tree every year in May and June. It is an historical witness to the life of the Emirati nation which represents the harsh desert and mountain environments
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
MATCH INFO
Burnley 1 (Brady 89')
Manchester City 4 (Jesus 24', 50', Rodri 68', Mahrez 87')
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
