Two years ago, the Israeli government was infuriated by the Goldstone Report, which concluded that the country's defence forces had intentionally targeted civilians during Operation Cast Lead in 2008 - a three-week war against Hamas which cost more than 1,400 Gazan lives.
In the past two days, Israeli ideologues have crowed equally loudly over an opinion article written in The Washington Post by Richard Goldstone, the South African judge who presided over the earlier report. In this Post article, Mr Goldstone writes that new information indicates that Israel did not intentionally kill civilians.
In one example, the shelling of a home that killed 26 members of a single family was, in short, a mistake.
The Israeli prime minister Benjamin Netanyahu would have us believe that this revision of the report's findings amounts to a blanket exoneration of the 2008 war. True to form, he went on the offensive against the "smear" campaign initiated by the Goldstone Report and subsequent condemnation of Israel at the United Nations. In Israel's isolated position, very few in the international community will agree.
We also remain unconvinced by Mr Goldstone's reasoning. He cites new information recently disclosed by the Israelis, which shows that investigations into civilian deaths are ongoing. But "investigation" is a relative term in Israel. Soldiers who were convicted of using Palestinian children as human shields during the war were simply demoted.
There will be more information disclosed about Israel's policy during its offensive. But the acts of that war - cluster bombs and white phosphorous raining down on neighbourhoods, schools and homes levelled by artillery, children and families killed in the streets - remain indelible crimes.
The Israeli military may not have deliberately intended to kill civilians, but they deliberately targeted densely populated civilian areas, leading to a large-scale loss of life. It is casuistry of a morally bankrupt nature to argue that there is a difference between the two.
It has always been doubtful whether Israeli politicians or generals would be held accountable for the war crimes and crimes against humanity alleged in the original Goldstone Report. Even more so, Israel's own investigative process has been feeble.
In this recent article, Mr Goldstone concludes that Hamas "indiscriminately aimed at civilian targets", which shows that its crimes were intentional. But he spares Israel that same rigorous standard. It remains to be seen if high-level officials approved of the murder of civilians; what is clear, however, is that there was at least a criminal disregard for civilians' safety during that brutal pounding of Gaza.
Key 2013/14 UAE Motorsport dates
October 4: Round One of Rotax Max Challenge, Al Ain (karting)
October 1: 1 Round One of the inaugural UAE Desert Championship (rally)
November 1-3: Abu Dhabi Grand Prix (Formula One)
November 28-30: Dubai International Rally
January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)
March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)
April 4-10: Abu Dhabi Desert Challenge (Endurance)
Company%20profile
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First Person
Richard Flanagan
Chatto & Windus
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
LA LIGA FIXTURES
Friday Celta Vigo v Villarreal (midnight kick-off UAE)
Saturday Sevilla v Real Sociedad (4pm), Atletico Madrid v Athletic Bilbao (7.15pm), Granada v Barcelona (9.30pm), Osasuna v Real Madrid (midnight)
Sunday Levante v Eibar (4pm), Cadiz v Alaves (7.15pm), Elche v Getafe (9.30pm), Real Valladolid v Valencia (midnight)
Monday Huesca v Real Betis (midnight)
COMPANY PROFILE
Name: Lamsa
Founder: Badr Ward
Launched: 2014
Employees: 60
Based: Abu Dhabi
Sector: EdTech
Funding to date: $15 million
Company%20profile
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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