Hard-right Republican Jim Jordan won his party's nomination to lead the US House of Representatives on Friday, but the conservative congressman appeared to be well short of the support he would need to seize the speaker's gavel.
Successive closed-door votes left Mr Jordan with the backing of a majority of House Republicans, but still shy of the 217 votes he would need to win the job.
Republicans then said they would go home for the weekend, ensuring the House would remain without a leader until at least Monday.
Infighting among Republicans has left the House paralysed for close to two weeks, as members of Congress have deadlocked over a successor to Kevin McCarthy, who was forced out by a small group of Republicans on October 3.
In an initial vote, Mr Jordan won the endorsement over Austin Scott, a Georgia representative who has kept a relatively low profile in his 12 years in Congress.
He remains short of the votes he would need to become speaker, a powerful role second in line to the presidency after the vice president.
Republicans control the chamber by a narrow 221-212 margin, meaning they can afford to lose no more than four votes if Democrats vote against him, as they are expected to do.
Mr Jordan narrowly lost the nomination on Wednesday to Steve Scalise, the No 2 House Republican who was seen as the heir apparent to Mr McCarthy. But Mr Scalise abandoned his bid on Thursday after it became clear he could not consolidate Republicans behind him.
Some Republicans said their problems ran deeper than a simple lack of leadership.
“There's a lack of trust. There's a lack of transparency,” said Kat Cammack. “That's what we need to address before we can even really get to the speaker.”
Mr Jordan, who serves as House Judiciary Committee chairman, tormented Republican leaders for years as a vocal advocate for the party's right wing.
He has the endorsement of Mr McCarthy and former president Donald Trump, the front-runner for the 2024 Republican presidential nomination.
“I think I can unite the conference, I think I can tell the country what we’re doing and why it matters,” Mr Jordan told reporters before the vote.
Without a speaker, the House is at a deadlock as war expands in the Middle East, Russia continues to pound Ukraine and the government faces a November 17 partial shutdown deadline without additional funding from Congress.
Republicans have been hoping to avoid a repeat of the embarrassing spectacle that occurred in January, when hardline conservatives forced Mr McCarthy to endure 15 floor votes over four days before winning the gavel.
While Mr McCarthy was the first speaker in US history ousted by a vote of the chamber, the last two Republicans to hold the job – John Boehner and Paul Ryan – also left under pressure from their right flanks.
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
Australia tour of Pakistan
March 4-8: First Test, Rawalpindi
March 12-16: Second Test, Karachi
March 21-25: Third Test, Lahore
March 29: First ODI, Rawalpindi
March 31: Second ODI, Rawalpindi
April 2: Third ODI, Rawalpindi
April 5: T20I, Rawalpindi
