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Hillary Clinton accuses Donald Trump over 'secret' tax returns in US presidential debate

Republican presidential nominee Donald Trump and Democratic presidential nominee Hillary Clinton gesture during the presidential debate at Hofstra University in Hempstead, N.Y., Monday, September <br />26, 2016
Republican presidential nominee Donald Trump and Democratic presidential nominee Hillary Clinton gesture during the presidential debate at Hofstra University in Hempstead, N.Y., Monday, September
26, 2016
Republican presidential nominee Donald Trump and Democratic presidential nominee Hillary Clinton gesture during the presidential debate at Hofstra University in Hempstead, N.Y., Monday, September
26, 2016

Hillary Clinton denounced Donald Trump for keeping his personal tax returns and business dealings secret from voters, in a combative opening presidential debate.

The tycoon hit back by repeatedly casting Mrs Clinton as a "typical politician" as he sought to capitalise on Americans' frustration with Washington.

The presidential rivals, who are locked in an exceedingly close White House race, argued for 90 minutes over their vastly different visions for the nation's future.

Mrs Clinton called for lower taxes for the middle class, while Mr Trump focused more on renegotiating trade deals that he said have caused companies to move jobs out of the US.

The Republican backed the controversial "stop-and-frisk policing" tactic as a way to bring down crime, while the Democrat said the policy was unconstitutional and ineffective.

The debate was confrontational from the start, with Mr Trump frequently trying to interrupt Mrs Clinton and speaking over her answers.

Mrs Clinton was more measured and restrained, but also needled the sometimes-thin-skinned Mr Trump over his business record and wealth.

"There's something he's hiding," she declared, scoffing at his repeated contentions that he will not release his tax returns because he is being audited. Tax experts have said an audit is no barrier to making his records public.

Mrs Clinton said one reason Mr Trump has refused is that he may well have paid nothing in federal taxes. He interrupted to say: "That makes me smart."

Mr Trump aggressively tried to turn the transparency questions around on Mrs Clinton, saying he would release his tax information when she produces more than 30,000 emails that were deleted from the personal internet server she used as US secretary of state.

His criticism of Mrs Clinton turned personal in the debate's closing moments when he said that "she doesn't have the look, she doesn't have the stamina" to be president.

He has made similar comments in previous events, sparking outrage from Clinton backers who accused him of levelling a sexist attack on the first woman nominated for president by a major US political party.

Mrs Clinton leapt at the opportunity to remind voters of Mr Trump's numerous controversial comments about women, who will be crucial to the outcome of the November election.

"This is a man who has called women pigs, slobs and dogs," she said.

The televised face-off was the most anticipated moment in an election campaign that has been both historic and unpredictable.

Both sides expected a record-setting audience for the showdown at Hofstra University in suburban New York, reflecting the intense national interest in the race to become America's 45th president.

The centrepiece of Mr Trump's case against Mrs Clinton was that the former senator and secretary of state is little more than a career politician who has squandered opportunities to address the domestic and international issues she is now pledging to tackle as president.

He said: "She's got experience, but it's bad experience."