President Joe Biden and his presumed Republican challenger Donald Trump went to the US southern border on Thursday to address immigration, a major topic in this year's presidential election.
Each candidate chose a spot on the sprawling US-Mexico border to highlight their respective messages.
Mr Biden visited Brownsville, Texas, where migrant arrivals have dropped sharply in recent months.
Hundreds of kilometres away, Mr Trump appeared in Eagle Pass, Texas, the current centre of migrant crossings.
During his visit to the state, the President met US border officials, law enforcement and frontline personnel, as well as local leaders.
Mr Biden underscored how Republicans aligned with Mr Trump blocked a bipartisan bill in Congress for political gain. The bill would have reformed border security.
"The US Senate needs to reconsider this bill and those senators who opposed it, need to set politics aside and pass it on the merits not on whether it's going to benefit one party or benefit the other party," Mr Biden during a news conference.
"You know and I know it's the toughest, most efficient, most effective border security bill this country's ever seen, so instead of playing politics with the issue, why don't we just get together and get it done."
The US-Mexico border has for years had growing numbers of migrant arrivals, mostly from Venezuela and Central America.
Many are fleeing poverty, gang violence, the effects of climate change and political persecution.
But intense partisanship has frozen congressional action on the issue and successive presidents have relied on executive authority to make changes to the border and immigration system, leading to sometimes disjointed policies.
Eagle Pass declares state of emergency over migrant surge – in pictures
A Pew Research poll released this month found that 80 per cent of people in America believe the US government is doing a bad job of handling immigration at the border.
A Gallup poll released on Tuesday found a growing number voters – 28 per cent, up from 20 per cent in January – are saying immigration is the biggest problem facing the country.
Mr Trump, president from 2016-2020, made immigration a focus during his time in office.
He pushed for the construction of a border wall with Mexico and put in place a policy that separated migrant children from their parents.
Mr Trump also made it impossible for most migrants to seek asylum at the border, while forcing others to wait in Mexico while their claims were being processed.
He says that if re-elected, he would round up millions of undocumented immigrants and deport them, end birthright citizenship and screen migrants for their ideological beliefs.
He condemned Mr Biden's handling of the situation.
"He's a terrible president, he's probably the most incompetent president we've ever had," Mr Trump told a news conference.
"He's allowing thousands and thousands of people that come in from China, Iran, Yemen, the Congo, Syria and a lot of other nations – many nations that are not very friendly to us."
The Biden administration has combined harsh border measures with parole programmes that have granted entry to migrants from some countries.
Homeland Security Secretary Alejandro Mayorkas said the record number of migrants going to the southern border is part of a global challenge that is particularly affecting the Western Hemisphere.
“The key is to address the regional challenge that is migration," Mr Mayorkas told journalists.
"We need regional participation, not just on the part of the United States, of course, but on the part of our partners and allies to the south, and this Brownsville visit demonstrates the impact of that partnership.”
Republican officials have said the Biden administration has failed to secure the border and his policies have encouraged more migrants to come.
Desperate asylum seekers cross river between US and Mexico amid migrant surge – video
Other must-tries
Tomato and walnut salad
A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.
Badrijani nigvzit
A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.
Pkhali
This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The National selections
Al Ain
5pm: Bolereau
5.30pm: Rich And Famous
6pm: Duc De Faust
6.30pm: Al Thoura
7pm: AF Arrab
7.30pm: Al Jazi
8pm: Futoon
Jebel Ali
1.45pm: AF Kal Noor
2.15pm: Galaxy Road
2.45pm: Dark Thunder
3.15pm: Inverleigh
3.45pm: Bawaasil
4.15pm: Initial
4.45pm: Tafaakhor
More from Mohammed Alardhi
Day 1 results:
Open Men (bonus points in brackets)
New Zealand 125 (1) beat UAE 111 (3)
India 111 (4) beat Singapore 75 (0)
South Africa 66 (2) beat Sri Lanka 57 (2)
Australia 126 (4) beat Malaysia -16 (0)
Open Women
New Zealand 64 (2) beat South Africa 57 (2)
England 69 (3) beat UAE 63 (1)
Australia 124 (4) beat UAE 23 (0)
New Zealand 74 (2) beat England 55 (2)
The specs
Engine: 2x201bhp AC Permanent-magnetic electric
Transmission: n/a
Power: 402bhp
Torque: 659Nm
Price estimate: Dh200,000
On sale: Q3 2022
Tales of Yusuf Tadros
Adel Esmat (translated by Mandy McClure)
Hoopoe
RESULT
Bournemouth 0 Southampton 3 (Djenepo (37', Redmond 45' 1, 59')
Man of the match Nathan Redmond (Southampton)
Profile box
Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)
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
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
Cryopreservation: A timeline
- Keyhole surgery under general anaesthetic
- Ovarian tissue surgically removed
- Tissue processed in a high-tech facility
- Tissue re-implanted at a time of the patient’s choosing
- Full hormone production regained within 4-6 months
What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
Why your domicile status is important
Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.
Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born.
UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.
A UK-domiciled person, however, is liable for UK tax on their worldwide income and gains when they are resident in the UK.
6 UNDERGROUND
Director: Michael Bay
Stars: Ryan Reynolds, Adria Arjona, Dave Franco
2.5 / 5 stars
'Laal Kaptaan'
Director: Navdeep Singh
Stars: Saif Ali Khan, Manav Vij, Deepak Dobriyal, Zoya Hussain
Rating: 2/5
