Condolences have poured in from across the country following the death of former US first lady Rosalynn Carter, wife of former president Jimmy Carter.
Ms Carter died on Sunday after being placed in hospice care alongside her husband. She was 96.
“First lady Rosalynn Carter walked her own path, inspiring a nation and the world along the way,” said US President Joe Biden.
“On behalf a grateful nation, we send our love to the entire Carter family and the countless people whose lives are better, fuller and brighter because of Rosalynn Carter.”
The current first lady, Jill Biden, expressed her condolences to the Carter family on X, formerly Twitter: “My love is with the entire Carter family, as they, and we, grieve our dearest Rosalynn.”
Another former first lady Michelle Obama spoke of Ms Carter as an inspiration: “Guided by her abiding faith and her commitment to service, Mrs Carter used her platform in profoundly meaningful ways. Her groundbreaking work to combat the stigma faced by those struggling with their mental health brought light to so many suffering in silence.
“She advocated for better care for the elderly. She advanced women’s rights. And she remained a champion for those causes – and many others like building affordable housing for those in need and caring for our nation’s caregivers – in the more than four decades that followed.”
Donald Trump and his wife Melania expressed their sorrow over the loss of the former first lady.
“Melania and I join all Americans in mourning the loss of Rosalynn Carter,” Mr Trump posted on his Truth Social media platform. “She was a devoted first lady, a great humanitarian, a champion for mental health and a beloved wife to her husband for 77 years, President Carter.
“Over a life spanning nearly a century, Rosalynn Carter earned the admiration and gratitude of our entire nation."
Outside Washington, organisations that benefited from the Carters' work also sent their condolences.
The Alzheimer's Association praised the former first lady for creating the Rosalynn Carter Institute for Caregivers and working “to improve the lives of family caregivers”, the association wrote on X.
“She leaves behind a legacy of inspiring action and change.”
Equal Means Equal, a national non-profit that advocates the Equal Rights Amendment, said it was heart-broken by the death of the former first lady, whom it called a warrior for equality and who “fought hard” for a level playing field for women.
Martin Luther King III, son of civil rights leader Martin Luther King Jr, also issued a statement, saying: “I hold the Carter family in our thoughts and prayers as they mourn the loss of a mother, grandmother and former first lady Rosalynn Carter. Truly a life well lived and a beautiful legacy. May her life continue to inspire us. Rest easy on the wings of eternity.”
Dr Tedros Adhanom Ghebreyesus, director general of the World Health Organisation, said in a post on X he was saddened by the former first lady’s passing.
“My deepest condolences to the Carter family and the American people,” he said. “The first lady was an outstanding champion for health and equity. Her legacy must not be forgotten.”
And philanthropist Melinda French Gates, also in a tribute on X, called the former first lady “an extraordinary woman” who left the world a better place and addressed mental health at a time when few public figures did.
“Rosalynn refused to let stigma be an excuse for silence. She took up the cause with courage and compassion,” she said. “I am grateful that I got to know her and for the legacy she leaves behind.”
The first lady's mark was felt even in Hollywood, with famous singer and actress Barbra Streisand calling the Carters an “amazing couple”.
“How many marriages last 77 years?”
The former first lady is survived by her husband, Mr Carter, their four children and 22 grandchildren and great-grandchildren.
How to help
Call the hotline on 0502955999 or send "thenational" to the following numbers:
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The squad traveling to Brazil:
Faisal Al Ketbi, Ibrahim Al Hosani, Khalfan Humaid Balhol, Khalifa Saeed Al Suwaidi, Mubarak Basharhil, Obaid Salem Al Nuaimi, Saeed Juma Al Mazrouei, Saoud Abdulla Al Hammadi, Taleb Al Kirbi, Yahia Mansour Al Hammadi, Zayed Al Kaabi, Zayed Saif Al Mansoori, Saaid Haj Hamdou, Hamad Saeed Al Nuaimi. Coaches Roberto Lima and Alex Paz.
Ferrari
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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
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
The%20specs
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Where to Find Me by Alba Arikha
Alma Books
The specs
Engine: 2.0-litre 4-cylinder turbo
Power: 258hp from 5,000-6,500rpm
Torque: 400Nm from 1,550-4,000rpm
Transmission: Eight-speed auto
Fuel consumption: 6.1L/100km
Price: from Dh362,500
On sale: now