Georgia’s US Senate race has been one of the most closely watched of the year, as a candidate who helped split the chamber in the Democrats' favour faces off against an unlikely challenger backed by former president Donald Trump.
Democrats retained control of the US Senate after incumbent Senator Catherine Cortez Masto of Nevada secured victory in the weeks after the midterms — meaning that Tuesday's Senate run-off in Georgia between Senator Raphael Warnock and Republican challenger Herschel Walker will not affect the chamber’s balance of power.
Perhaps this is why Mr Walker has remained absent from the campaign trail for almost a week while Mr Warnock has appeared at numerous events alongside celebrities, fellow Democrats and former president Barack Obama.
Or maybe Republican operatives have chosen to keep the former American football star, who has a penchant for putting his foot in his mouth, out of the spotlight.
The Republican candidate has made countless policy gaffes; when asked about climate change, for example, Mr Walker did not appear to have a grasp of the issue.
“Since we don’t control the air, our good air decides to float over to China’s bad air. So when China gets our good air, their bad air has to move. So it moves over to our good air space. And now we got to clean that back up,” he said in July.
“What we need to do is keep having those gas-guzzling cars, because we got the good emissions under those cars. We’re doing the best thing that we can.”
Mr Walker has also been the target of a number of domestic violence allegations, lied about his education and his resume, and two women have revealed that he paid for their abortions — allegations he denies.
“Walker has proven to be a flawed candidate, suffering an embarrassing string of revelations about his personal life,” said Gerard Filitti, senior counsel at The Lawfare Project, a non-profit legal think tank and litigation fund.
“Walker’s candidacy was also strongly pushed by Donald Trump, who in recent months is increasingly losing the support he once enjoyed, at the expense of stronger candidates.
“All of this has increased the likelihood that Raphael Warnock will keep his seat in the Senate.”
Mr Walker won enough votes to force the run-off with Mr Warnock, who needed 50 per cent of the vote to win.
Even Georgia Governor Brian Kemp has distanced himself from his University of Georgia classmate. Appearing at a rally for Mr Walker in the car park of a gun store in Smyrna, an Atlanta suburb, Mr Kemp spoke more about solidarity in the party than the qualifications of Mr Walker.
“This is going to be a turnout election,” he said. “Who is more motivated? Is it them or us?”
When asked if he would vote for the former Heisman trophy winner, Mr Kemp has often dodged the question, saying that he planned to vote for all Republicans on the ticket.
“We cannot rest on our laurels, everyone,” said Mr Kemp.
Lieutenant Governor Geoff Duncan told CNN that he had waited an hour to vote early for his fellow Republican but that he left without casting a ballot.
Meanwhile, the Warnock camp’s strategy has been to campaign tirelessly — and do so alongside big names.
Mr Warnock hosted an event with musician Dave Matthews in Cobb County across from the Atlanta Braves stadium. The pair sat in front of a huge “VOTE” sign in leather armchairs at the Roxy Theatre for a chat.
“I get a little bit afraid of, if truth is banished from political discourse, then it is really hard to go in the right direction,” the Grammy-winning artist told the crowd.
Matthews also stumped earlier this year for Senate candidates John Fetterman in Pennsylvania, Tim Ryan in Ohio and Cheri Beasley in North Carolina but has a vested interest in Georgia politics, as his wife Ashley Harper is from Atlanta.
“I am running not because I am in love with politics but because I am in love with change,” Mr Warnock told the packed house.
Later in the week, he appeared at a rally alongside Mr Obama, who lampooned Mr Walker over rambling comments he made about wanting to be a werewolf or a vampire.
Apropos of nothing, Mr Walker had recounted watching a movie called “Fright Night, Freak Night, or some type of night”, wherein he discovered that “a werewolf can kill a vampire”.
“Vampires are some cool people,” he told the crowd. “[But] I don’t want to be a vampire anymore. I want to be a werewolf.”
Mr Obama told the Atlanta crowd that he once had the same dilemma.
“Since the last time I was here, Mr Walker has been talking about issues of great importance to the people of Georgia, like whether it’s better to be a vampire or a werewolf,” the former president said.
“This is a debate that I must confess I once had with myself — when I was seven.”
Mr Walker took to Fox News in a damage control effort, saying that it was a person who did not believe in God who tried to kill a vampire with a cross in the movie.
“The whole story is the story involved people having faith, having faith and continuing to go out and do your job, having faith to get things done. So they don’t tell you the whole story,” he said.
The support of Mr Walker has many across the country scratching their heads.
Elections in the US have become nationalised and the parties are incredibly far apart ideologically such that many conservatives will vote for literally any Republican no matter what," explained Nicholas Creel, an Assistant Professor of Business Law at Georgia College and State.
Mr Creel estimates that Mr Walker "has a fairly decent chance of winning, probably north of a 30 per cent chance in my estimation, simply because he carries that party label".
"Were any generic Republican without this a baggage running the odds are they would be heavy favourites."
Regardless of which mythical creature they support, Georgian voters are turning out in droves for this election: voter turnout has broken three records, mostly in urban and suburban areas that favour Democrats.
Celebrities rally for Georgia Democrats — in pictures
RESULT
Huddersfield Town 2 Manchester United 1
Huddersfield: Mooy (28'), Depoitre (33')
Manchester United: Rashford (78')
Man of the Match: Aaron Mooy (Huddersfield Town)
MATCH INFO
Rugby World Cup (all times UAE)
Third-place play-off: New Zealand v Wales, Friday, 1pm
Results
2pm: Al Sahel Contracting Company – Maiden (PA) Dh50,000 (Dirt) 1,200m; Winner: AF Mutakafel, Tadhg O’Shea (jockey), Ernst Oertel (trainer)
2.30pm: Dubai Real Estate Centre – Maiden (TB) Dh60,000 (D) 1,200m; Winner: El Baareq, Antonio Fresu, Rashed Bouresly
3pm: Shadwell – Rated Conditions (TB) Dh100,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson
3.30pm: Keeneland – Handicap (TB) Dh84,000 (D) 1,000m; Winner: Alkaraama, Dane O’Neill, Musabah Al Muhairi
4pm: Keeneland – Handicap (TB) Dh76,000 (D) 1,800m; Winner: Lady Snazz, Saif Al Balushi, Bhupat Seemar
4.30pm: Hive – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Down On Da Bayou, Royston Ffrench, Salem bin Ghadayer
5pm: Dubai Real Estate Centre – (TB) Handicap Dh64,000 (D) 1,600m; Winner: Lahmoom, Royston Ffrench, Salem bin Ghadayer
RESULTS
5pm: Maiden (PA) Dh80,000 1,200m
Winner: Shafaf, Sam Hitchcott (jockey), Ahmed Al Mehairbi (trainer)
5,30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 1,200m
Winner: Noof KB, Tadhg O’Shea, Ernst Oertel
6pm: The President’s Cup Listed (TB) Dh380,000 1,400m
Winner: Taamol, Jim Crowley, Ali Rashid Al Raihe
6.30pm: The President’s Cup Group One (PA) Dh2,500,000 2,200m
Winner: Rmmas, Tadhg O’Shea, Jean de Roualle
7pm: Arabian Triple Crown Listed (PA) Dh230,000 1,600m
Winner: Ihtesham, Szczepan Mazur, Ibrahim Al Hadhrami
7.30pm: Handicap (PA) Dh80,000 1,400m
Winner: AF Mekhbat, Antonio Fresu, Ernst Oertel
MATCH INFO
Burnley 1 (Brady 89')
Manchester City 4 (Jesus 24', 50', Rodri 68', Mahrez 87')
RESULTS
%3Cp%3E%3Cstrong%3E5pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(Turf)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Suny%20Du%20Loup%2C%20Pat%20Dobbs%20(jockey)%2C%20Hamad%20Al%20Marar%20(trainer)%3Cbr%3E%3Cstrong%3E5.30pm%3A%20Sheikh%20Mansour%20bin%20Zayed%20Racing%20Festival%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Nadia%20Du%20Loup%2C%20Antonio%20Fresu%2C%20Sulaiman%20Al%20Ghunaimi%3Cbr%3E%3Cstrong%3E6pm%3A%20Sheikha%20Fatima%20bint%20Mubarak%20Cup%20%E2%80%93%20Conditions%20(PA)%20Dh150%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20Dareen%2C%20Dane%20O%E2%80%99Neill%2C%20Jean%20de%20Roualle%3Cbr%3E%3Cstrong%3E6.30pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Group%203%20(PA)%20Dh500%2C000%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Alwajel%2C%20Pat%20Dobbs%2C%20Ernst%20Oertel%3Cbr%3E%3Cstrong%3E7.15pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20Jewel%20Crown%20%E2%80%93%20Group%201%20(PA)%20Dh5%2C000%2C000%20(T)%202%2C200m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20First%20Classs%2C%20Ronan%20Thomas%2C%20Jean%20De%20Mieulle%3Cbr%3E%3Cstrong%3E8pm%3A%20Sheikh%20Zayed%20bin%20Sultan%20Al%20Nahyan%20National%20Day%20Cup%20%E2%80%93%20Listed%20(TB)%20Dh380%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20San%20Donato%2C%20Pat%20Dobbs%2C%20Doug%20Watson%3Cbr%3E%3Cstrong%3E8.30pm%3A%20Wathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh100%2C000%20(T)%201%2C600m%3C%2Fstrong%3E%3Cbr%3EWinner%3A%20AF%20Rasam%2C%20Fernando%20Jara%2C%20Ernst%20Oertel%3C%2Fp%3E%0A
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
What is dialysis?
Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.
It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.
There are two kinds of dialysis — haemodialysis and peritoneal.
In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.
In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.
It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.
Jebel Ali card
1.45pm: Maiden Dh75,000 1,400m
2.15pm: Handicap Dh90,000 1,400m
2.45pm: Maiden Dh75,000 1,000m
3.15pm: Handicap Dh105,000 1,200m
3.45pm: Maiden Dh75,000 1,600m
4.15pm: Handicap Dh105,000 1,600m
4.45pm: Handicap Dh80,000 1,800m
The National selections
1.45pm: Cosmic Glow
2.15pm: Karaginsky
2.45pm: Welcome Surprise
3.15pm: Taamol
3.45pm: Rayig
4.15pm: Chiefdom
4.45pm: California Jumbo
The specs: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
Aldar Properties Abu Dhabi T10
*November 15 to November 24
*Venue: Zayed Cricket Stadium, Abu Dhabi
*Tickets: Start at Dh10, from ttensports.com
*TV: Ten Sports
*Streaming: Jio Live
*2017 winners: Kerala Kings
*2018 winners: Northern Warriors
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East