• US vice president-elect Kamala Harris and president-elect Joe Biden arrive for victory address after being declared the winner in the 2020 presidential election, in Wilmington, Delaware. EPA
    US vice president-elect Kamala Harris and president-elect Joe Biden arrive for victory address after being declared the winner in the 2020 presidential election, in Wilmington, Delaware. EPA
  • US president-elect Joe Biden and Jill Biden with vice president-elect Kamala Harris are joined by family members after Mr Biden delivered his victory address following the announcement of the winner in the 2020 presidential election, in Wilmington, Delaware. EPA
    US president-elect Joe Biden and Jill Biden with vice president-elect Kamala Harris are joined by family members after Mr Biden delivered his victory address following the announcement of the winner in the 2020 presidential election, in Wilmington, Delaware. EPA
  • People watch fireworks after media announced that Democratic US presidential candidate Joe Biden has won the 2020 election, in Wilmington, Delaware. Reuters
    People watch fireworks after media announced that Democratic US presidential candidate Joe Biden has won the 2020 election, in Wilmington, Delaware. Reuters
  • US president-elect Joe Biden gestures in celebration after delivering remarks in Wilmington, Delaware. AFP
    US president-elect Joe Biden gestures in celebration after delivering remarks in Wilmington, Delaware. AFP
  • Democratic presidential nominee Joe Biden and his wife Jill, and Democratic vice presidential nominee Kamala Harris and her husband Doug, react to the confetti at their rally in Wilmington, Delaware. Reuters
    Democratic presidential nominee Joe Biden and his wife Jill, and Democratic vice presidential nominee Kamala Harris and her husband Doug, react to the confetti at their rally in Wilmington, Delaware. Reuters
  • Vice president-elect Kamala Harris arrives to deliver remarks before introducing the US president-elect Joe Biden in Wilmington, Delaware. AFP
    Vice president-elect Kamala Harris arrives to deliver remarks before introducing the US president-elect Joe Biden in Wilmington, Delaware. AFP
  • People gather to watch the speeches in Times Square in New York City. Reuters
    People gather to watch the speeches in Times Square in New York City. Reuters
  • Gabriella Ziccarelli, 32, from Arizona, holds a US flag as she watches a speech by vice president-elect Kamala Harris, in Times Square in New York City. Reuters
    Gabriella Ziccarelli, 32, from Arizona, holds a US flag as she watches a speech by vice president-elect Kamala Harris, in Times Square in New York City. Reuters
  • Vice president-elect Kamala Harris speaks in Wilmington, Delaware, November 7, 2020. Reuters
    Vice president-elect Kamala Harris speaks in Wilmington, Delaware, November 7, 2020. Reuters
  • US president-elect Joe Biden and vice president-elect Kamala Harris gesture during their post-election rally in Wilmington, Delaware. Reuters
    US president-elect Joe Biden and vice president-elect Kamala Harris gesture during their post-election rally in Wilmington, Delaware. Reuters
  • A person wearing a protective mask holds a 'Biden Harris' campaign sign outside Trump National Golf Club in Sterling, Virginia. Bloomberg
    A person wearing a protective mask holds a 'Biden Harris' campaign sign outside Trump National Golf Club in Sterling, Virginia. Bloomberg
  • The presidential motorcade, with US President Donald Trump, travels through Reston, Virginia, after President Trump played golf at his International golf club. AFP
    The presidential motorcade, with US President Donald Trump, travels through Reston, Virginia, after President Trump played golf at his International golf club. AFP
  • President Donald Trump returns to the White House from playing golf in Washington, after Joe Biden was declared the winner of the 2020 presidential election. AFP
    President Donald Trump returns to the White House from playing golf in Washington, after Joe Biden was declared the winner of the 2020 presidential election. AFP
  • President Donald Trump plays golf at Trump National Golf Club in Sterling, Virginia. AFP
    President Donald Trump plays golf at Trump National Golf Club in Sterling, Virginia. AFP
  • A woman reacts as she watches speeches by Joe Biden and Kamala Harris, in Times Square in New York City. Reuters
    A woman reacts as she watches speeches by Joe Biden and Kamala Harris, in Times Square in New York City. Reuters
  • People watch the speeches by Joe Biden and Kamala Harris, at Times Square in New York City. Reuters
    People watch the speeches by Joe Biden and Kamala Harris, at Times Square in New York City. Reuters
  • Confetti falls after US president-elect Joe Biden and vice president-elect Kamala Harris delivered speeches in Wilmington, Delaware. AFP
    Confetti falls after US president-elect Joe Biden and vice president-elect Kamala Harris delivered speeches in Wilmington, Delaware. AFP
  • US president-elect Joe Biden with his wife Jill Biden, salute the crowd on stage after delivering a speech in Wilmington, Delaware. AFP
    US president-elect Joe Biden with his wife Jill Biden, salute the crowd on stage after delivering a speech in Wilmington, Delaware. AFP
  • US president-elect Joe Biden, wife Jill Biden, vice president-elect Kamala Harris and husband Douglas Emhoff hold hands while wearing protective masks during a post-election event in Wilmington, Delaware. Bloomberg
    US president-elect Joe Biden, wife Jill Biden, vice president-elect Kamala Harris and husband Douglas Emhoff hold hands while wearing protective masks during a post-election event in Wilmington, Delaware. Bloomberg
  • Vice president-elect Kamala Harris and president-elect Joe Biden stand on stage with family members in Wilmington, Delaware. AP Photo
    Vice president-elect Kamala Harris and president-elect Joe Biden stand on stage with family members in Wilmington, Delaware. AP Photo
  • A boy carries a sign with vice president-elect Kamala Harris at Black Lives Matter Plaza in Washington. Reuters
    A boy carries a sign with vice president-elect Kamala Harris at Black Lives Matter Plaza in Washington. Reuters
  • People watch a speech by Democratic vice presidential nominee Kamala Harris, at Times Square in New York City. Reuters
    People watch a speech by Democratic vice presidential nominee Kamala Harris, at Times Square in New York City. Reuters
  • A woman takes selfie photo posing with an extra edition of a newspaper reporting that Democrat Joe Biden is projected to win the 2020 US presidential election, in Tokyo, Japan. Reuters
    A woman takes selfie photo posing with an extra edition of a newspaper reporting that Democrat Joe Biden is projected to win the 2020 US presidential election, in Tokyo, Japan. Reuters

Defend democracy: Biden victory speech outlines core challenges


  • English
  • Arabic

US President-elect Joe Biden has laid out his vision for what he calls a more inclusive America in a victory speech delivered in Delaware on Saturday night.

Mr Biden described the core priorities for a nation facing different crises.

“The battle to control the virus, the battle to build prosperity, the battle to secure your family’s health care, the battle to achieve racial justice and root out systemic racism in this country, the battle to save our planet by getting climate under control, the battle to restore decency, defend democracy and give everybody in this country a fair shot.”

What are the details and what might we expect in the next four years?

Climate change

Despite not embracing the radical $10 trillion Green New Deal championed by Democrat representative Alexandria Ocasio-Cortez, Mr Biden will still make the renewable energy transition a centrepiece of energy policy.

Calling the Green New Deal, “a crucial framework”, Mr Biden pledged to invest $1.7tn in renewables, hoping to increase this to $5tn in public and private investment to make the US carbon neutral by 2050.

Some of this investment will be funded by stopping corporate tax cuts put in place by President Donald Trump’s administration. Mr Trump favoured domestic oil production as a part of the US' energy security strategy.

Coronavirus and the economy

“Our work begins with getting Covid under control,” Mr Biden said.

“We cannot repair the economy, restore our vitality, or relish life’s most precious moments – hugging a grandchild, birthdays, weddings, graduations, all the moments that matter most to us – until we get this virus under control.”

That will be an uphill challenge. The virus has killed more than 235,000 Americans, wiped out 20 million jobs and threatens to destroy at least $16tn in economic value in the coming years, according to a report by former US Treasury secretary Lawrence Summers.

With US hospitals now under increasing strain and infectious disease expert Dr Anthony Fauci warning of a hard winter as a second wave grips the country, a top priority for Mr Biden will be putting in place a task force to ensure the virus is under control by the time he is inaugurated in January.

Daily cases continue to break records: on Saturday, the US confirmed 134,377 new Covid-19 cases, the highest single day figure since the pandemic began.

Mr Biden will unveil his 12-person team of specialists on Monday, but has already appointed former US surgeon general Vivek Murthy, Yale University's Dr Marcella Nunez-Smith and former Food and Drug Administration commissioner David Kessler to the team.

Racial injustice

This year the US experienced some of the most intense protests and social division in its modern history, at least since the racial tensions that gripped the country in the late 1960s or the 1992 LA riots.

This year, it was the tragic fate of George Floyd that caused a wave of national outrage, energising the Black Lives Matter protest movement and laying bare endemic racial injustice and deep social divisions.

According to Mr Biden’s campaign website, “racial equity is a distinct pillar of his Build Back Better plan, as well as incorporated in each of the other pillars”.

In terms of actual policy, one step Mr Biden will take is to allocate funds for retraining police, many of whom have been accused of displaying a “warrior cop” mentality, rather than having a community police focus.

"I've long been a firm believer in the power of community policing – getting cops out of their cruisers and building relationships with the people and the communities," Mr Biden wrote in USA Today in June.

“That's why I'm proposing an additional $300 million to reinvigorate community policing in our country,” he said.

Scoreline

Arsenal 0 Manchester City 3

  • Agüero 18'
  • Kompany 58'
  • Silva 65'
Tour de France

When: July 7-29

UAE Team Emirates:
Dan Martin, Alexander Kristoff, Darwin Atapuma, Marco Marcato, Kristijan Durasek, Oliviero Troia, Roberto Ferrari and Rory Sutherland

Punchy appearance

Roars of support buoyed Mr Johnson in an extremely confident and combative appearance

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

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

EU Russia

The EU imports 90 per cent  of the natural gas used to generate electricity, heat homes and supply industry, with Russia supplying almost 40 per cent of EU gas and a quarter of its oil. 

In-demand jobs and monthly salaries
  • Technology expert in robotics and automation: Dh20,000 to Dh40,000 
  • Energy engineer: Dh25,000 to Dh30,000 
  • Production engineer: Dh30,000 to Dh40,000 
  • Data-driven supply chain management professional: Dh30,000 to Dh50,000 
  • HR leader: Dh40,000 to Dh60,000 
  • Engineering leader: Dh30,000 to Dh55,000 
  • Project manager: Dh55,000 to Dh65,000 
  • Senior reservoir engineer: Dh40,000 to Dh55,000 
  • Senior drilling engineer: Dh38,000 to Dh46,000 
  • Senior process engineer: Dh28,000 to Dh38,000 
  • Senior maintenance engineer: Dh22,000 to Dh34,000 
  • Field engineer: Dh6,500 to Dh7,500
  • Field supervisor: Dh9,000 to Dh12,000
  • Field operator: Dh5,000 to Dh7,000
JOKE'S%20ON%20YOU
%3Cp%3EGoogle%20wasn't%20new%20to%20busting%20out%20April%20Fool's%20jokes%3A%20before%20the%20Gmail%20%22prank%22%2C%20it%20tricked%20users%20with%20%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Fmentalplex%2F%22%20target%3D%22_blank%22%3Emind-reading%20MentalPlex%20responses%3C%2Fa%3E%20and%20said%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Fpigeonrank%2F%22%20target%3D%22_blank%22%3E%20well-fed%20pigeons%20were%20running%20its%20search%20engine%20operations%3C%2Fa%3E%20.%3C%2Fp%3E%0A%3Cp%3EIn%20subsequent%20years%2C%20they%20announced%20home%20internet%20services%20through%20your%20toilet%20with%20its%20%22%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Ftisp%2Finstall.html%22%20target%3D%22_blank%22%3Epatented%20GFlush%20system%3C%2Fa%3E%22%2C%20made%20us%20believe%20the%20Moon's%20surface%20was%20made%20of%20cheese%20and%20unveiled%20a%20dating%20service%20in%20which%20they%20called%20founders%20Sergey%20Brin%20and%20Larry%20Page%20%22%3Ca%20href%3D%22https%3A%2F%2Farchive.google%2Fromance%2Fpress.html%22%20target%3D%22_blank%22%3EStanford%20PhD%20wannabes%3C%2Fa%3E%20%22.%3C%2Fp%3E%0A%3Cp%3EBut%20Gmail%20was%20all%20too%20real%2C%20purportedly%20inspired%20by%20one%20%E2%80%93%20a%20single%20%E2%80%93%20Google%20user%20complaining%20about%20the%20%22poor%20quality%20of%20existing%20email%20services%22%20and%20born%20%22%3Ca%20href%3D%22https%3A%2F%2Fgooglepress.blogspot.com%2F2004%2F04%2Fgoogle-gets-message-launches-gmail.html%22%20target%3D%22_blank%22%3Emillions%20of%20M%26amp%3BMs%20later%3C%2Fa%3E%22.%3C%2Fp%3E%0A
UAE SQUAD

Khalid Essa, Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Bandar Al Ahbabi, Mohammad Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoon Al Zaabi, Ali Saleh, Caio Canedo, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

Mountain%20Boy
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Zainab%20Shaheen%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Naser%20Al%20Messabi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%203%2F5%3C%2Fp%3E%0A
The specs

Engine: 2.0-litre four-cylinder turbo

Power: 178hp at 5,500rpm

Torque: 280Nm at 1,350-4,200rpm

Transmission: seven-speed dual-clutch auto

Price: from Dh209,000 

On sale: now

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

 

 

SUE%20GRAY'S%20FINDINGS
%3Cp%3E%22Whatever%20the%20initial%20intent%2C%20what%20took%20place%20at%20many%20of%20these%20gatherings%20and%20the%3Cbr%3Eway%20in%20which%20they%20developed%20was%20not%20in%20line%20with%20Covid%20guidance%20at%20the%20time.%3C%2Fp%3E%0A%3Cp%3E%22Many%20of%20these%20events%20should%20not%20have%20been%20allowed%20to%20happen.%20It%20is%20also%20the%20case%20that%20some%20of%20the%3Cbr%3Emore%20junior%20civil%20servants%20believed%20that%20their%20involvement%20in%20some%20of%20these%20events%20was%20permitted%20given%20the%20attendance%20of%20senior%20leaders.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22The%20senior%20leadership%20at%20the%20centre%2C%20both%20political%20and%20official%2C%20must%20bear%20responsibility%20for%20this%20culture.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22I%20found%20that%20some%20staff%20had%20witnessed%20or%20been%20subjected%20to%20behaviours%20at%20work%20which%20they%20had%20felt%20concerned%20about%20but%20at%20times%20felt%20unable%20to%20raise%20properly.%3C%2Fp%3E%0A%3Cp%3E%22I%20was%20made%20aware%20of%20multiple%20examples%20of%20a%20lack%20of%20respect%20and%20poor%20treatment%20of%20security%20and%20cleaning%20staff.%20This%20was%20unacceptable.%22%C2%A0%3C%2Fp%3E%0A
Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you
The specs

Engine: 4.0-litre V8 twin-turbocharged and three electric motors

Power: Combined output 920hp

Torque: 730Nm at 4,000-7,000rpm

Transmission: 8-speed dual-clutch automatic

Fuel consumption: 11.2L/100km

On sale: Now, deliveries expected later in 2025

Price: expected to start at Dh1,432,000

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

While you're here
What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

PREMIER LEAGUE FIXTURES

Saturday (UAE kick-off times)

Watford v Leicester City (3.30pm)

Brighton v Arsenal (6pm)

West Ham v Wolves (8.30pm)

Bournemouth v Crystal Palace (10.45pm)

Sunday

Newcastle United v Sheffield United (5pm)

Aston Villa v Chelsea (7.15pm)

Everton v Liverpool (10pm)

Monday

Manchester City v Burnley (11pm)

The Freedom Artist

By Ben Okri (Head of Zeus)

Step by step

2070km to run

38 days

273,600 calories consumed

28kg of fruit

40kg of vegetables

45 pairs of running shoes

1 yoga matt

1 oxygen chamber