Mr Trump ended the call after telling Mr Turnbull this is the most unpleasant call all day.

Transcripts of his first call with Australian Prime Minister Malcolm Turnbull were also published revealing a tense exchange.

In the first draft, Governor Turnbull asked for 88 million in federal financial assistance for the next five years.

Institute of Chartered Accountants in England and Wales (1999). Internal Control Guidance for Directors on the Combined Code (Turnbull Report).

Governor Turnbull argued that the revenue picture had changed completely because of the new federal tax laws and their impact on the Territory's Economic Development Commission programme.

4 State of the Territory address delivered by Governor Charles W. Turnbull on 13 January 2003 and reproduced in full by St. Thomas Source on 14 January 2003.

7 State of the Territory address, delivered by Governor Charles W. Turnbull on 31 January 2005 and reproduced in full by St. Thomas Source on 1 February 2005 (see www.onepaper.com stthomasvi).

In the annual State of the Territory address in January 2005, Governor Turnbull reiterated the goals of the previous year increasing Government revenues while restricting Government spending and supporting the private sector.

According to Governor Turnbull, the Virgin Islands could lose up to 600 jobs and up to 63 million in revenue in fiscal year 2005 because of these new federal tax laws.16

In the last elections for the position of Governor, held in 2002, incumbent Charles W. Turnbull of the Democratic Party, in office since January 1999, was re elected for his second and last four year term, with 50 per cent of the vote.

Mr Trump told Mr Turnbull a deal for the US to take on refugees headed for Australia was ridiculous, rotten and stupid, insisting the deal, brokered under the Obama administration, would make him look like a dope after he had proposed a ban on refugee resettlement in the US.