From CNN, I'm Fez Jameel with the five things you need to know for Tuesday, September 10th.

Both sides are getting ready for the face off in Philadelphia tonight.

Former President Donald Trump and Vice President Kamla Harris's first, and maybe only debate, is taking place

as new polls showed the race for the White House remains tight, with no clear leader.

CNN's Jeff Zelladee tells us how the candidates have been preparing.

Hey Fez, their objectives tonight are clear.

Harris wants to present herself as the candidate of change, that she would turn the page.

Trump of course wants to tie her to the Biden administration's record on immigration, on inflation,

on the economy.

There is no doubt the debate tonight in Philadelphia

has a global audience.

Perhaps the most important audience though

is right here in the state of Pennsylvania.

That of course is the top battleground.

The European Court of Justice has dealt major legal blows to both Apple and Google confirming the block's tough stance on big tech.

The EU's top court says Apple must pay back $14 billion worth of tax to Ireland,

confirming a 2016 ruling the Tech Giant had appealed.

Apple says it paid more than $20 billion in taxes in the U.S.

That the Commission said should have been paid in Ireland.

Meanwhile, the court also ruled that Google must pay a 2.6 billion dollar fine it received in 2017

for abusing the market dominance of its shopping comparison service, which the company called

disappointing.

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