After 23 days of legislative paralysis, Republican infighting and stop-and-start nominations, there is a new US House Speaker.
Mike Johnson, who backed Donald Trump's false claims about the 2020 election, clinched the position on Wednesday after all 220 present Republicans voted for him.
House Minority Leader Hakeem Jeffries won 209 votes, all Democrats. The new House Speaker cleared the hurdle in the first round of voting.
With Mr Johnson now wielding the gavel, the House can now open for business, work on legislation relating to Ukraine and Israel, and take steps to fund the government.
Tom Emmer, who was the third nominee, withdrew from consideration on Tuesday night.
“Democracy is messy sometimes, but it is our system,” Mr Johnson said on Tuesday night. “We're going to restore your trust in what we do here.”
He would immediately be thrown into the political fray should he win the election with government funding running out in less than a month and President Joe Biden requesting $105 billion to support Israel and Ukraine.
A letter outlining his agenda for the months ahead include passing Representative Michael McCaul's resolution to condemn Hamas, negotiate with the White House and Senate to pass appropriations bills, and “expand our majority” in the next election cycle.
The agenda made no mention of sending aid to Israel or Ukraine.
Who is Mike Johnson?
Mr Johnson was a Louisiana state representative before being elected to the House in 2016. He is currently serving his fourth term in Congress.
He led an amicus brief of more than 100 House Republicans to support a lawsuit that would challenge the results of the 2020 election in four states that former president Donald Trump lost. He also objected to certifying the election results.
In a letter over the weekend, the Louisiana Republican outlined that restoring trust and “advancing a comprehensive policy agenda” were among his seven priorities should he become House speaker.
“It is our duty to chart a new path, and answer with clarity and conviction who we are, why we are here, and what we are fighting for,” he wrote.
The former conservative radio host is a member of the judiciary and armed services committee, and was formerly the chairman of the Republican Study Committee.
The specs: Fenyr SuperSport
Price, base: Dh5.1 million
Engine: 3.8-litre twin-turbo flat-six
Transmission: Seven-speed automatic
Power: 800hp @ 7,100pm
Torque: 980Nm @ 4,000rpm
Fuel economy, combined: 13.5L / 100km
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More on Quran memorisation:
The Library: A Catalogue of Wonders
Stuart Kells, Counterpoint Press
Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
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
Rock in a Hard Place: Music and Mayhem in the Middle East
Orlando Crowcroft
Zed Books
