One year after 19 children and two teachers were killed at Robb Elementary School in Uvalde, Texas, the struggle to pass gun reform in the US continues, with shootings remaining a daily threat.
Nowhere have activist efforts been so fraught as in Texas itself, where the Republican hold on the state legislature has frustrated families of Uvalde shooting victims pushing for more gun control.
“The Texas legislature has refused to do what I think the public in large part has been demanding them to do, which is to take responsible action,” said Christian Heyne, vice president of policy at Brady United, a gun control advocacy organisation.
There appeared to be a glimmer of hope earlier this month when two Republicans broke ranks with their party to advance a bill to raise the minimum age to purchase semi-automatic firearms from 18 to 21. But hopes were soon dashed after a key deadline was missed.
The bill is not expected to pass.
“This isn’t over. We will regroup, re-strategise and come back stronger,” tweeted Kimberly Mata-Rubio, whose 10-year-old daughter Alexandria Aniyah Rubio was killed in the Uvalde shooting.
Brett Cross, whose son Uziyah Garcia was also killed in the shooting, was thrown out of the state capitol for being disruptive during the session in which the deadline for the bill passed.
“The issue is, while Uziyah's voice may have been eternally muted, mine will not,” he said in a statement.
The bill “may have died, but our hope has not”, he said.
Polling conducted by the Texas Politics Project shows that a majority of voters in the state support raising the legal age to purchase a firearm.
“Look at the juxtaposition, of the courage that these families who have lost everything who are in mourning … fighting day in and day out, getting kicked out of the legislature trying to fight for these policies to protect future children,” Mr Heyne said.
For now, the prospect for gun reform in Texas appears bleak.
But Mr Heyne points to gun laws passed in Virginia, years after a 2007 university shooting, as an example that activists can push for in Texas.
Activists saw such a victory when Texas state legislators passed a bill that would send juvenile mental health cases to the state's public safety department – a step that could improve federal background checks.
“I think that there's a road map there that we should pay attention to as Texas continues to get … incremental victories that eventually change the politics of the state,” he said.
As debate continues, shootings proliferate
The mass shooting at Uvalde was part of a series of massacres in the US last year. It occurred right as federal lawmakers were grappling with how to respond to a racist-inspired attack at a supermarket in Buffalo, New York.
As these debates continued in Washington and across the US, the country still experienced an alarming rate of shootings.
"Too many schools, too many everyday places have become killing fields in communities across America," US President Joe Biden said in remarks from the White House on Wednesday.
The US is projected to experience more than 600 mass shootings this year after 647 were reported last year, data from the Gun Violence Archives showed.
These mass shootings include Highland Park, Virginia Beach, Colorado Springs, Nashville, Louisville, New Mexico and hundreds more as well as thousands of everyday instances of gun violence.
Mr Biden has used his authority to enact a series of executive actions, negotiate with Congress on a bipartisan gun control bill and call for stronger laws.
"Do something for God's sake, please do something," Mr Biden said as he stood in front of 21 lit candles, each one a symbol of a person killed in the Uvalde massacre.
"We did something afterwards. But not nearly enough."
Inroads made in several states
In response to the Nashville shooting, Republican Tennessee Governor Bill Lee threw his support behind a bill that would remove firearms from people considered to be dangerous to themselves or others.
The governor, who also signed a law that protects gun manufacturers, is pushing for the state legislature to pass the “order of protection” law before finishing the current session on May 28.
“Tennesseans are asking us to set aside politics and personal pride. They are depending on us to do the right thing,” he said.
“We owe Tennesseans a vote.”
Inroads are being made elsewhere across the US, mainly in Democratic-led states.
The most significant pieces of reform have come out of Washington state, which became the 10th in the country to pass a ban on most assault-style weapons such as the AR-15, the weapon of choice for mass shootings.
Other states such as Colorado, Michigan and Minnesota have passed a series of gun safety laws expanding background checks and keeping firearms out of the hands of people deemed dangerous.
Maryland and Hawaii have also passed laws restricting access to guns in certain areas, although the National Rifle Association is challenging Maryland in court.
“I think that a number of states are going above and beyond and really acting courageously in preventing gun violence,” Mr Heyne said.
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
The Settlers
Director: Louis Theroux
Starring: Daniella Weiss, Ari Abramowitz
Rating: 5/5
Reputation
Taylor Swift
(Big Machine Records)
The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%202-litre%204-cylinder%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E153hp%20at%206%2C000rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E200Nm%20at%204%2C000rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E6-speed%20auto%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E6.3L%2F100km%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh106%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%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
RESULT
Norway 1 Spain 1
Norway: King (90 4')
Spain: Niguez (47')
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Global state-owned investor ranking by size
|
1.
|
United States
|
|
2.
|
China
|
|
3.
|
UAE
|
|
4.
|
Japan
|
|
5
|
Norway
|
|
6.
|
Canada
|
|
7.
|
Singapore
|
|
8.
|
Australia
|
|
9.
|
Saudi Arabia
|
|
10.
|
South Korea
|
Harry%20%26%20Meghan
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ELiz%20Garbus%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Duke%20and%20Duchess%20of%20Sussex%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
FA Cup semi-finals
Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)
Matches on Bein Sports
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Mohammed bin Zayed Majlis
Day 2, Dubai Test: At a glance
Moment of the day Pakistan’s effort in the field had hints of shambles about it. The wheels were officially off when Wahab Riaz lost his run up and aborted the delivery four times in a row. He re-measured his run, jogged in for two practice goes. Then, when he was finally ready to go, he bailed out again. It was a total cringefest.
Stat of the day – 139.5 Yasir Shah has bowled 139.5 overs in three innings so far in this Test series. Judged by his returns, the workload has not withered him. He has 14 wickets so far, and became history’s first spinner to take five-wickets in an innings in five consecutive Tests. Not bad for someone whose fitness was in question before the series.
The verdict Stranger things have happened, but it is going to take something extraordinary for Pakistan to keep their undefeated record in Test series in the UAE in tact from this position. At least Shan Masood and Sami Aslam have made a positive start to the salvage effort.
South Africa's T20 squad
Duminy (c), Behardien, Dala, De Villiers, Hendricks, Jonker, Klaasen (wkt), Miller, Morris, Paterson, Phangiso, Phehlukwayo, Shamsi, Smuts.
MATCH INFO
What: India v Afghanistan, first Test
When: Starts Thursday
Where: M Chinnaswamy Stadium, Bengalaru
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
Analysis
Members of Syria's Alawite minority community face threat in their heartland after one of the deadliest days in country’s recent history. Read more