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.”
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."
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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SQUADS
UAE
Mohammed Naveed (captain), Mohamed Usman (vice-captain), Ashfaq Ahmed, Chirag Suri, Shaiman Anwar, Mohammed Boota, Ghulam Shabber, Imran Haider, Tahir Mughal, Amir Hayat, Zahoor Khan, Qadeer Ahmed, Fahad Nawaz, Abdul Shakoor, Sultan Ahmed, CP Rizwan
Nepal
Paras Khadka (captain), Gyanendra Malla, Dipendra Singh Airee, Pradeep Airee, Binod Bhandari, Avinash Bohara, Sundeep Jora, Sompal Kami, Karan KC, Rohit Paudel, Sandeep Lamichhane, Lalit Rajbanshi, Basant Regmi, Pawan Sarraf, Bhim Sharki, Aarif Sheikh
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Company%20profile
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World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
MATCH INFO
Uefa Champions League semi-final, first leg
Barcelona v Liverpool, Wednesday, 11pm (UAE).
Second leg
Liverpool v Barcelona, Tuesday, May 7, 11pm
Games on BeIN Sports
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Liverpool's all-time goalscorers
Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228
Name: Brendalle Belaza
From: Crossing Rubber, Philippines
Arrived in the UAE: 2007
Favourite place in Abu Dhabi: NYUAD campus
Favourite photography style: Street photography
Favourite book: Harry Potter