US presidential hopefuls locked horns on Wednesday for the fourth debate in the 2024 Republican primary, with the race narrowing to a head-to-head battle to be the main alternative to front-runner Donald Trump six weeks ahead of the first nomination vote.
The former president – who is running to retake the White House despite facing 91 felony charges – maintains a historically large lead and has seen his polling go from strength to strength with each new indictment.
But Mr Trump has skipped the debates, seeing no advantage in sharing the stage with distant rivals, and rendering them a sideshow to the battle pitting his presidential ambitions against the might of the US justice system.
Only four candidates from the third debate are still in the race – Florida Governor Ron DeSantis, former US ambassador to the UN Nikki Haley, tech entrepreneur Vivek Ramaswamy and former New Jersey Governor Chris Christie – and they made up the cast for Wednesday's showdown at the University of Alabama.
Questions about how to handle the conflicts with Hamas and Iran opened a fiery exchange.
“The overall issue is this administration is trying to hobble Israel from being able to defend itself,” Mr DeSantis said of President Joe Biden's support of Israel.
“They have a right to eliminate Hamas and win a total and complete victory so that they never have to deal with this again.”
Hamas militants launched an attack on Israeli soil on October 7, which killed 1,200 people. Israel's military has conducted military operations on the Gaza Strip since, killing at least 16,200 people in the Palestinian enclave.
Asked whether they would send US troops to rescue American hostages held in Gaza, Mr Christie answered: "I would.” Mr DeSantis didn’t appear to answer the question directly.
Mr Ramaswamy, asked about his position that the US shouldn’t be lending military support to Israel, acknowledged his policy on that was “a little bit different”.
“Israel absolutely has the right to defend itself without the US, UN or EU second-guessing its decisions,” he said.
Ms Haley and Mr DeSantis were united in criticism of the Biden administration's strikes on Iranian-backed sites for the dozens of attacks on US personnel in Syria and Iraq since Israel's military operations began in October.
“You've got to punch them, you've got to punch them hard, and let them know that that's the only way they're going to respond,” she said.
“So the way you do that is you go after their infrastructure in Syria and Iraq where they're hitting our soldiers.”
Mr Trump is way out front in polling at around 60 per cent, but faces prosecution in four jurisdictions, and will be forced to divide his attention between the election and a series of trials if he wins the nomination.
Mr DeSantis is averaging 13 percentage points to Ms Haley's 10 in the two major polling averages collated by RealClearPolitics and FiveThirtyEight. The other two candidates have smaller percentage holds.
Democrat Mr Biden is running for re-election.
The specs: 2017 Maserati Quattroporte
Price, base / as tested Dh389,000 / Dh559,000
Engine 3.0L twin-turbo V8
Transmission Eight-speed automatic
Power 530hp @ 6,800rpm
Torque 650Nm @ 2,000 rpm
Fuel economy, combined 10.7L / 100km
Match info
Uefa Champions League Group C
Liverpool v Napoli, midnight
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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
Poacher
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RESULTS
6.30pm: Emirates Holidays Maiden (TB) Dh 82,500 (Dirt) 1,900m
Winner: Lady Snazz, Richard Mullen (jockey), Satish Seemar (trainer).
7.05pm: Arabian Adventures Maiden (TB) Dh 82,500 (D) 1,200m
Winner: Zhou Storm, Connor Beasley, Ali Rashid Al Raihe.
7.40pm: Emirates Skywards Handicap (TB) Dh 82,500 (D) 1,200m
Winner: Rich And Famous, Royston Ffrench, Salem bin Ghadayer.
8.15pm: Emirates Airline Conditions (TB) Dh 120,000 (D) 1,400m
Winner: Rio Angie, Sam Hitchcock, Doug Watson.
8.50pm: Emirates Sky Cargo (TB) Dh 92,500 (D) 1,400m
Winner: Kinver Edge, Richard Mullen, Satish Seemar.
9.15pm: Emirates.com (TB) Dh 95,000 (D) 2,000m
Winner: Firnas, Xavier Ziani, Salem bin Ghadayer.
