Trucks advertising in support of convicting former US president Donald Trump in his second impeachment trial parked on the National Mall with the US Capitol building visible behind in Washington, February 8, 2021. REUTERS
Trucks advertising in support of convicting former US president Donald Trump in his second impeachment trial parked on the National Mall with the US Capitol building visible behind in Washington, February 8, 2021. REUTERS
Trucks advertising in support of convicting former US president Donald Trump in his second impeachment trial parked on the National Mall with the US Capitol building visible behind in Washington, February 8, 2021. REUTERS
Trucks advertising in support of convicting former US president Donald Trump in his second impeachment trial parked on the National Mall with the US Capitol building visible behind in Washington, Febr

Trump’s second impeachment trial explained


Bryant Harris
  • English
  • Arabic

Former president Donald Trump’s second impeachment trial is set to begin on Tuesday in the Senate.

Mr Trump may no longer occupy the White House, but like much of his presidency, the trial is unprecedented as it marks the first time that the Senate has put a president on trial twice.

What are the charges?

The US House of Representatives voted 232-197 to impeach Mr Trump during the final days of his presidency. Only 10 Republicans joined Democrats in voting to impeach Mr Trump.

The single article of impeachment charges Mr Trump with “incitement of insurrection” over his alleged role in encouraging a mob of his supporters to storm Capitol Hill after a rally on January 6 in a last-ditch effort to stop Congress from certifying President Joe Biden’s election victory.

The mob forced politicians and former vice president Mike Pence to flee the House and Senate floors and shelter in place – temporarily delaying the election certification. The violence resulted in five immediate deaths and 140 injuries.

The rally and subsequent attack on the Capitol came after months of Mr Trump and his Republican allies in Congress pushing conspiracy theories that made unsubstantiated allegations of mass voter fraud.

What’s at stake?

Mr Trump ultimately left office following his loss at the polls to Mr Biden and the failed insurrection on January 6. However, he hopes to run for a second term as president in 2024. A vote to convict Mr Trump in the Senate would bar him from holding any federal office, including the presidency, ever again.

What will the prosecution argue?

House Speaker Nancy Pelosi has appointed Jamie Raskin, a representative from Maryland, as the lead impeachment manager. He will lead a team of eight other House Congress members as they present their case against Mr Trump in the Senate.

They are expected to begin their case on Tuesday by recounting the January 6 attack on the Capitol. They will reportedly use video and audio recordings to paint a visceral image of the failed insurrection and build their case that the riot was a direct consequence of Mr Trump’s actions. Chiefly, they allege that the failed insurrection resulted from Mr Trump’s months-long campaign to overturn the election result by spreading conspiracy theories predicated on claims of voter fraud.

What will the defence argue?

The impeachment managers asked Mr Trump to give evidence before the Senate last week, but he declined to do so.

Mr Trump's lawyers filed a legal brief on Monday accusing Democrats of "political theatre" and alleging that they simply want to "silence a political opponent."

They are expected to argue that Mr Trump was asserting his First Amendment rights to the freedom of expression under the constitution. They will also take the position of most congressional Republicans that the Senate “lacks the constitutional jurisdiction” to try a former president.

Mr Trump has selected Bruce Castor, a former district attorney in Pennsylvania, and David Schoen, a civil rights and criminal defence lawyer, for his legal team.

Mr Castor is best known for opting not to charge Bill Cosby for sexual assault, though he was later convicted of the crime. Mr Schoen has argued that Jeffrey Epstein, the politically connected financier and alleged child sex trafficker, did not in fact killed himself in prison.

Mr Trump’s initial defence attorneys, Butch Bowers and Deborah Barbier, left his legal team after the president reportedly insisted that they focus on his unsubstantiated voter fraud allegations and not on the constitutionality of impeaching a former president.

How long will the trial last?

It is unclear how long the proceedings will last, though both Democrats and Republicans in the Senate favour a shorter trial and reportedly do not want it to run longer than two weeks.

All senators must sit in the chamber throughout the duration of the trial, and it will interrupt Senate Democrats efforts to enact Mr Biden’s agenda, which includes an economic stimulus package and the confirmation of the rest of the president’s Cabinet. For their part, Republicans are hoping to avoid a protracted trial that will keep Mr Trump’s alleged role in the failed insurrection front and centre for weeks on end.

Mr Trump’s first trial lasted three weeks.

How will the Senate vote?

Under the constitution, 67 senators must vote to convict a president. That is unlikely to happen.

The Senate is evenly split between Democrats and Republicans, and 45 Senate Republicans voted in favour of a failed resolution last month arguing that Mr Trump’s trial is unconstitutional, as he has left office. The five Senate Republicans to side with Democrats and defeat the resolution were Ben Sasse, Susan Collins, Mitt Romney, Lisa Murkowski and Pat Toomey.

Still, the trial could give some insight into where the Republican party is going. If more than a few senators vote to convict Mr Trump after the trial, it will signal that his grip on the party is more tenuous than he thought, despite the fact that he continues to enjoy widespread popularity with the Republican base.

What do Americans think?

An ABC News/Ipsos Poll released on Sunday found that 56 per cent of Americans believe that the Senate should convict Mr Trump, while 43 per cent oppose a conviction.

Predictably, those views largely break down along party lines: 92 per cent of Democrats favour a conviction, while only 15 per cent of Republicans agree.

Still, that is a significant increase from Mr Trump’s first impeachment trial last year, when an ABC News/Washington Post poll found that less than half of Americans – only 47 per cent – believed that the Senate should convict Mr Trump and remove him from office.

What happened in the first trial?

The House first voted to impeach Mr Trump in 2019 over allegations that he improperly withheld military aid to Ukraine as part of a bid to pressure Kyiv into investigating Mr Biden's family members.

But only 48 senators ultimately voted to convict Mr Trump following his three-week trial last year. Mr Romney was the only Republican at the time to join Democrats in voting to convict Mr Trump over abuse of power.

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Mario Benedetti, Penguin Modern Classics

 

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Torque: 250Nm
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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

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
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Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

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UAE squad to face Ireland

Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind

The biog

Favourite books: 'Ruth Bader Ginsburg: A Life' by Jane D. Mathews and ‘The Moment of Lift’ by Melinda Gates

Favourite travel destination: Greece, a blend of ancient history and captivating nature. It always has given me a sense of joy, endless possibilities, positive energy and wonderful people that make you feel at home.

Favourite pastime: travelling and experiencing different cultures across the globe.

Favourite quote: “In the future, there will be no female leaders. There will just be leaders” - Sheryl Sandberg, COO of Facebook.

Favourite Movie: Mona Lisa Smile 

Favourite Author: Kahlil Gibran

Favourite Artist: Meryl Streep

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The distance learning plan

Spring break will be from March 8 - 19

Public school pupils will undergo distance learning from March 22 - April 2. School hours will be 8.30am to 1.30pm

Staff will be trained in distance learning programmes from March 15 - 19

Teaching hours will be 8am to 2pm during distance learning

Pupils will return to school for normal lessons from April 5

UAE currency: the story behind the money in your pockets