Supreme Court agrees to review TikTok's challenge to US ban


Cody Combs
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The US Supreme Court has agreed to review ByteDance's challenge to a law that would ban TikTok in America from January 19.

“The case is set for oral argument on Friday, January 10, 2025,” read the filing, which noted that the justices will hear a two-hour oral argument.

“The parties are directed to brief and argue the following question: whether the Protecting Americans from Foreign Adversary Controlled Applications Act, as applied to petitioners, violates the First Amendment.”

On January 10, The US Supreme Court will hear TikTok's challenge to a law that could ban the platform in the US by January 19. Photo: Screenshot
On January 10, The US Supreme Court will hear TikTok's challenge to a law that could ban the platform in the US by January 19. Photo: Screenshot

The Supreme Court agreeing to hear TikTok's case is the first victory, albeit small, that the incredibly successful social media platform has scored as it seeks to challenge accusations of US user data being compromised by China-based parent company, ByteDance.

ByteDance has repeatedly denied that user data is compromised, but several months ago, in a bipartisan vote, the US Congress passed a law that demanded ByteDance divest from TikTok or be banned in the US by January 19. The law was signed by US President Joe Biden.

During his first term in the White House, president-elect Donald Trump voiced concern about potential data risks surrounding TikTok but, during his 2024 run for president, he joined the platform and quickly gained millions of followers.

Earlier in the week, Mr Trump said he had a “soft spot” for TikTok, but did not say whether he might potentially save the platform from the ban.

He could try to convince Congress to repeal the law, but that would be a long shot, as the legislation had bipartisan support.

Mark MacCarthy, a senior fellow at the Institute for Technology Law and Policy at Georgetown Law in Washington, pointed out that the Supreme Court essentially deferred action on injunctive relief, pending the forthcoming oral argument.

"This doesn’t prejudge the decision," he said.

"If, after the argument, the court feels it is likely to reject the law in whole or in part, it would grant the injunction then."

Ultimately, he believes the Supreme Court will uphold the circuit court's decision.

“It will probably give full discretion to the government with a rational national security demand conflicting with the First Amendment,” he said, before explaining his own personal stance on the law that puts TikTok's US future in jeopardy.

“A TikTok ban would be terrible on policy grounds but it should withstand constitutional challenge,” he said, saying that he thinks the law is too rooted in a confrontational US policy towards China which could quickly escalate.

David Greene, civil liberties director and senior staff attorney for the Electronic Frontier Foundation, a nonprofit group promoting civil liberties in the tech world, said that EFF was pleased that the Supreme Court decided to hear TikTok's argument, adding that the DC Circuit Court which upheld the ban legislation failed to factor in First Amendment arguments, and instead relied on unproven national security fears.

"The TikTok ban itself and the DC Circuit's approval of it should be of great concern even to those who find TikTok undesirable or scary," he said, in part.

"Shutting down communications platforms or forcing their reorganization based on concerns of foreign propaganda and anti-national manipulation is an eminently anti-democratic tactic, one that the US has previously condemned globally."

TikTok issued a brief statement several hours after the Supreme Court announced it would hear the company's challenge to the law.

"We're pleased with today's Supreme Court order," the statement read, in part.

"We believe the Court will find the TikTok ban unconstitutional so the over 170 million Americans on our platform can continue to exercise their free speech rights."

Countries recognising Palestine

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If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.

Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
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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

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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes. 
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The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com

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Full Party in the Park line-up

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Updated: December 19, 2024, 2:36 PM