• Former US president Barack Obama tells rally goers at the Pullman Yards in Atlanta, Georgia, that Republican Herschel Walker is not prepared to serve. EPA
    Former US president Barack Obama tells rally goers at the Pullman Yards in Atlanta, Georgia, that Republican Herschel Walker is not prepared to serve. EPA
  • Georgia Republican Senate candidate Mr Walker greets local residents during a campaign stop in Dawsonville. Getty Images / AFP
    Georgia Republican Senate candidate Mr Walker greets local residents during a campaign stop in Dawsonville. Getty Images / AFP
  • Mr Walker's reappearance comes as voters go to the polls on Tuesday. Getty Images / AFP
    Mr Walker's reappearance comes as voters go to the polls on Tuesday. Getty Images / AFP
  • Musician Dave Matthews and Senator Raphael Warnock greet each other onstage during a special acoustic performance and rally at Coca-Cola Roxy in Atlanta. Getty Images
    Musician Dave Matthews and Senator Raphael Warnock greet each other onstage during a special acoustic performance and rally at Coca-Cola Roxy in Atlanta. Getty Images
  • Matthews's wife, Ashley Harper, is from Atlanta. Getty Images
    Matthews's wife, Ashley Harper, is from Atlanta. Getty Images
  • Members of the Teamsters in Georgia come out in support of Mr Warnock in the final full day of campaigning. Getty Images / AFP
    Members of the Teamsters in Georgia come out in support of Mr Warnock in the final full day of campaigning. Getty Images / AFP
  • A Get Out the Vote rally took place at a UPS facility in Atlanta. Reuters
    A Get Out the Vote rally took place at a UPS facility in Atlanta. Reuters
  • Mr Walker poses with a patron and University of Georgia American football fan at Curt's Restaurant in Flowery Branch. EPA
    Mr Walker poses with a patron and University of Georgia American football fan at Curt's Restaurant in Flowery Branch. EPA
  • Senator Lindsay Graham, former US secretary of housing and urban development Ben Carson and radio host Clay Travis pose for a photo with Mr Walker at the end of a rally in Kennesaw. AP
    Senator Lindsay Graham, former US secretary of housing and urban development Ben Carson and radio host Clay Travis pose for a photo with Mr Walker at the end of a rally in Kennesaw. AP
  • Mr Warnock prepares to speak at a rally after being introduced by civil rights activist Andrew Young, seated, and Atlanta Mayor Andre Dickens in November. AP
    Mr Warnock prepares to speak at a rally after being introduced by civil rights activist Andrew Young, seated, and Atlanta Mayor Andre Dickens in November. AP
  • Mr Warnock speaks during a news conference in front of a mural of civil rights leader John Lewis, located down the street from the church where he is pastor. AP
    Mr Warnock speaks during a news conference in front of a mural of civil rights leader John Lewis, located down the street from the church where he is pastor. AP
  • Supporters of Mr Walker say a prayer during a campaign rally in Loganville. Getty Images / AFP
    Supporters of Mr Walker say a prayer during a campaign rally in Loganville. Getty Images / AFP
  • Mr Warnock alongside fellow senator from Georgia Jon Ossoff. EPA
    Mr Warnock alongside fellow senator from Georgia Jon Ossoff. EPA
  • The AAPI Victory Fund and Mr Warnock for Georgia hosted a Get Out The Vote event to honour and engage Asian American, Native Hawaiian and Pacific Islander (AANHPI) voters. Bloomberg
    The AAPI Victory Fund and Mr Warnock for Georgia hosted a Get Out The Vote event to honour and engage Asian American, Native Hawaiian and Pacific Islander (AANHPI) voters. Bloomberg
  • Supporters of Mr Walker attend his campaign stop in Warner Robins. EPA
    Supporters of Mr Walker attend his campaign stop in Warner Robins. EPA
  • US President Joe Biden takes part in an International Brotherhood of Electrical Workers (IBEW) phone bank for Mr Warnock in Boston, Massachusetts. Reuters
    US President Joe Biden takes part in an International Brotherhood of Electrical Workers (IBEW) phone bank for Mr Warnock in Boston, Massachusetts. Reuters
  • US Senator Elizabeth Warren phone banked with Mr Biden. Reuters
    US Senator Elizabeth Warren phone banked with Mr Biden. Reuters
  • Jon Ossoff and Mr Warnock emerged victorious in a special run-off election to claim seats in the US Senate. AP
    Jon Ossoff and Mr Warnock emerged victorious in a special run-off election to claim seats in the US Senate. AP
  • Herschel Walker with his wife Julie celebrating his Republican primary win in Atlanta, Georgia. AP
    Herschel Walker with his wife Julie celebrating his Republican primary win in Atlanta, Georgia. AP
  • Mr Warnock speaks to people rallying for voters' rights on Capitol Hill in Washington. AFP
    Mr Warnock speaks to people rallying for voters' rights on Capitol Hill in Washington. AFP
  • Mr Walker, a Republican candidate for the Senate and a vocal abortion opponent, is facing allegations that he paid for his then-girlfriend to terminate her pregnancy in 2009. Getty Images / AFP
    Mr Walker, a Republican candidate for the Senate and a vocal abortion opponent, is facing allegations that he paid for his then-girlfriend to terminate her pregnancy in 2009. Getty Images / AFP
  • First lady Jill Biden and Mr Warnock look on as a man is vaccinated against Covid-19 in Savannah, Georgia. AP
    First lady Jill Biden and Mr Warnock look on as a man is vaccinated against Covid-19 in Savannah, Georgia. AP
  • Ms Biden gets a pie to-go at Green Truck Neighbourhood Pub in Savannah with Mr Warnock. AP
    Ms Biden gets a pie to-go at Green Truck Neighbourhood Pub in Savannah with Mr Warnock. AP
  • Mr Walker has received support from alt-right groups across the country. Reuters
    Mr Walker has received support from alt-right groups across the country. Reuters
  • US President Joe Biden and Vice President Kamala Harris talk to Mr Warnock at the entry to Ebenezer Baptist Church in Atlanta, Georgia, where he serves as pastor. Reuters
    US President Joe Biden and Vice President Kamala Harris talk to Mr Warnock at the entry to Ebenezer Baptist Church in Atlanta, Georgia, where he serves as pastor. Reuters
  • The historic Ebenezer Baptist Church was once headed by civil rights activist Martin Luther King Jr. AP
    The historic Ebenezer Baptist Church was once headed by civil rights activist Martin Luther King Jr. AP
  • Ms Harris during a Get Out The Vote campaign event featuring Mr Warnock and Mr Ossoff. Bloomberg
    Ms Harris during a Get Out The Vote campaign event featuring Mr Warnock and Mr Ossoff. Bloomberg
  • Mr Warnock raised $9.8 million in the last quarter of 2021, nearly double the fundraising haul reported by Mr Walker. AP
    Mr Warnock raised $9.8 million in the last quarter of 2021, nearly double the fundraising haul reported by Mr Walker. AP
  • Mr Walker is endorsed by former US president Donald Trump. Reuters
    Mr Walker is endorsed by former US president Donald Trump. Reuters
  • Mr Walker on his Unite Georgia Bus Tour in Forsyth, Georgia, home to historic KKK marches and subsequent protests. EPA
    Mr Walker on his Unite Georgia Bus Tour in Forsyth, Georgia, home to historic KKK marches and subsequent protests. EPA
  • Mr Warnock meets Korean-American seniors on the campaign trail in Norcross, Georgia. EPA
    Mr Warnock meets Korean-American seniors on the campaign trail in Norcross, Georgia. EPA
  • The special election and victory of Mr Warnock in 2020 changed the balance of the US Senate. EPA
    The special election and victory of Mr Warnock in 2020 changed the balance of the US Senate. EPA

Georgia Senate race comes down to the wire


Holly Aguirre
  • English
  • Arabic

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.

Former US president Donald Trump appears at a rally for senatorial candidate Herschel Walker in Perry, Georgia, in September. Reuters
Former US president Donald Trump appears at a rally for senatorial candidate Herschel Walker in Perry, Georgia, in September. Reuters

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.

Musician Dave Matthews, seen here with Senator Raphael Warnock, has a vested interest in Georgia politics. Getty Images
Musician Dave Matthews, seen here with Senator Raphael Warnock, has a vested interest in Georgia politics. Getty Images

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

  • Actress Natalie Portman campaigns for Democratic candidate for governor of Georgia Stacey Abrams on November 5 in Savannah, Georgia. Getty / AFP
    Actress Natalie Portman campaigns for Democratic candidate for governor of Georgia Stacey Abrams on November 5 in Savannah, Georgia. Getty / AFP
  • Portman shares a moment with Ms Abrams on during a stop on her statewide campaign bus tour in Savannah. Getty / AFP
    Portman shares a moment with Ms Abrams on during a stop on her statewide campaign bus tour in Savannah. Getty / AFP
  • Portman with Ms Abrams and Democratic candidate for Georgia secretary of state Bee Nguyen. Getty / AFP
    Portman with Ms Abrams and Democratic candidate for Georgia secretary of state Bee Nguyen. Getty / AFP
  • US Senator the Rev Raphael Warnock with Trevor Noah on the set of 'The Daily Show' in Atlanta, Georgia. Comedy Central
    US Senator the Rev Raphael Warnock with Trevor Noah on the set of 'The Daily Show' in Atlanta, Georgia. Comedy Central
  • Noah chose to spend a week taping his show in Atlanta. Comedy Central
    Noah chose to spend a week taping his show in Atlanta. Comedy Central
  • The host receives a standing ovation from the crowd on the set at the Tabernacle Theatre in Atlanta. Comedy Central
    The host receives a standing ovation from the crowd on the set at the Tabernacle Theatre in Atlanta. Comedy Central
  • Noah says one thing that surprised him the most about Atlanta was 'how black it is'. Comedy Central
    Noah says one thing that surprised him the most about Atlanta was 'how black it is'. Comedy Central
  • Ms Abrams and rapper Common lead a 'Souls to the Polls' march in Atlanta. Bloomberg
    Ms Abrams and rapper Common lead a 'Souls to the Polls' march in Atlanta. Bloomberg
  • Noah interviews Ms Abrams at a live event on the set of 'The Daily Show' in Atlanta. Comedy Central
    Noah interviews Ms Abrams at a live event on the set of 'The Daily Show' in Atlanta. Comedy Central
  • Oprah Winfrey interviews Ms Abrams in front of an audience at the Cobb Civic Centre in Marietta, Georgia. Getty
    Oprah Winfrey interviews Ms Abrams in front of an audience at the Cobb Civic Centre in Marietta, Georgia. Getty
  • US actress Kerry Washington campaigns for Ms Abrams and Ms Nguyen in Stone Mountain, Georgia. EPA
    US actress Kerry Washington campaigns for Ms Abrams and Ms Nguyen in Stone Mountain, Georgia. EPA
  • Former president Barack Obama speaks at a campaign event for Georgia Democrats, encouraging voters to turn out. Getty / AFP
    Former president Barack Obama speaks at a campaign event for Georgia Democrats, encouraging voters to turn out. Getty / AFP
  • Mr Obama told attendees that Mr Warnock's opponent, Herschel Walker, was not qualified to be a senator. Getty / AFP
    Mr Obama told attendees that Mr Warnock's opponent, Herschel Walker, was not qualified to be a senator. Getty / AFP
  • Mr Obama with Ms and Mr Warnock last week in Georgia. Getty / AFP
    Mr Obama with Ms and Mr Warnock last week in Georgia. Getty / AFP
  • Mr Obama stands on stage with Georgia Democratic candidates, including Ms Abrams, Ms Nguyen, Jen Jordan and William Boddie. EPA
    Mr Obama stands on stage with Georgia Democratic candidates, including Ms Abrams, Ms Nguyen, Jen Jordan and William Boddie. EPA
  • More than 500,000 people signed up for tickets to hear Mr Obama at the campaign rally for Democrats in Atlanta. Reuters
    More than 500,000 people signed up for tickets to hear Mr Obama at the campaign rally for Democrats in Atlanta. Reuters
  • Polls show Ms Abrams, campaigning with Washington in Stone Mountain, in a dead heat with Republican incumbent Brian Kemp. EPA
    Polls show Ms Abrams, campaigning with Washington in Stone Mountain, in a dead heat with Republican incumbent Brian Kemp. EPA
  • The US midterm elections were once regarded as a probable landslide victory for Republicans, as President Joe Biden's approval ratings slumped amid soaring inflation, record migrant arrivals and rising violent crime. AFP
    The US midterm elections were once regarded as a probable landslide victory for Republicans, as President Joe Biden's approval ratings slumped amid soaring inflation, record migrant arrivals and rising violent crime. AFP
  • Ms Abrams attends Jay "Jeezy" Jenkins's 2nd Annual Sno Ball Gala at Flourish Atlanta this year. FilmMagic
    Ms Abrams attends Jay "Jeezy" Jenkins's 2nd Annual Sno Ball Gala at Flourish Atlanta this year. FilmMagic
  • Recording artist John Legend appeared for Ms Abrams when she ran in 2018 and again this weekend. Getty / The Hollywood Reporter
    Recording artist John Legend appeared for Ms Abrams when she ran in 2018 and again this weekend. Getty / The Hollywood Reporter
  • Ms Abrams and rapper Jermaine Dupri onstage during the So So Def 25th Cultural Curren$y Tour at State Farm Arena in Atlanta. Getty
    Ms Abrams and rapper Jermaine Dupri onstage during the So So Def 25th Cultural Curren$y Tour at State Farm Arena in Atlanta. Getty
  • Selena Gomez called Ms Abrams her 'good friend' and encouraged voters to support her based on her commitment to mental health initiatives. Invision / AP
    Selena Gomez called Ms Abrams her 'good friend' and encouraged voters to support her based on her commitment to mental health initiatives. Invision / AP
  • The world premiere of 'Selena Gomez: My Mind and Me'. AFP
    The world premiere of 'Selena Gomez: My Mind and Me'. AFP
  • Actress Jenifer Lewis appeared in Florida and Georgia last week on behalf of Democratic candidates. AP
    Actress Jenifer Lewis appeared in Florida and Georgia last week on behalf of Democratic candidates. AP
  • Comedian Will Ferrell stops for a hotdog while campaigning for Ms Abrams at Kennesaw State University in north-west Georgia. Kennesaw State University
    Comedian Will Ferrell stops for a hotdog while campaigning for Ms Abrams at Kennesaw State University in north-west Georgia. Kennesaw State University
  • A supporter lays out campaign signs he created for Ms Abrams before a rally on November 5 in Savannah. Getty / AFP
    A supporter lays out campaign signs he created for Ms Abrams before a rally on November 5 in Savannah. Getty / AFP
  • Rachel Lomas, who supports Ms Abrams, stands next to an installation she created on her 'Vote Truck', on November 4, in Midway, Georgia. Getty / AFP
    Rachel Lomas, who supports Ms Abrams, stands next to an installation she created on her 'Vote Truck', on November 4, in Midway, Georgia. Getty / AFP
  • Actress America Ferrera shows support for Ms Abrams. AP
    Actress America Ferrera shows support for Ms Abrams. AP
  • US composer Lin-Manuel Miranda on the campaign trail for Ms Abrams and the Democratic candidate for governor of Texas, Beto O'Rourke. Getty / AFP
    US composer Lin-Manuel Miranda on the campaign trail for Ms Abrams and the Democratic candidate for governor of Texas, Beto O'Rourke. Getty / AFP
  • Emmy-winning actress Lewis supports Ms Abrams. Photo: Stacey Abrams
    Emmy-winning actress Lewis supports Ms Abrams. Photo: Stacey Abrams
  • Seinfeld star Jason Alexander appears for Ms Abrams in Marietta, Georgia. Photo: Cobb County Democrats
    Seinfeld star Jason Alexander appears for Ms Abrams in Marietta, Georgia. Photo: Cobb County Democrats
  • Miranda on the campaign trail with Ms Abrams. Photo: Stacey Abrams
    Miranda on the campaign trail with Ms Abrams. Photo: Stacey Abrams
  • Lewis rallies with Abrams supporters. Photo: Stacey Abrams
    Lewis rallies with Abrams supporters. Photo: Stacey Abrams
  • Alexander tells passers-by that Hollywood has a vested interest in what happens in Georgia. Photo: Cobb County Democrats
    Alexander tells passers-by that Hollywood has a vested interest in what happens in Georgia. Photo: Cobb County Democrats
  • An Abrams supporter at the rally in Savannah. Getty / AFP
    An Abrams supporter at the rally in Savannah. Getty / AFP
  • Actress Sarah Michelle Gellar with Ms Abrams in Georgia. Photo: Stacey Abrams
    Actress Sarah Michelle Gellar with Ms Abrams in Georgia. Photo: Stacey Abrams
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

Updated: December 07, 2022, 5:11 AM