FILE - In this June 18, 2018, file photo, patches cover the back of a Girl Scout's vest at a demonstration of some of their activities in Seattle. The Girl Scouts of the United States of America filed a trademark infringement lawsuit on Monday, Nov. 5, against the Boy Scouts of America for dropping the word "boy" from its flagship program in an effort to attract girls. (AP Photo/Elaine Thompson, File)
FILE - In this June 18, 2018, file photo, patches cover the back of a Girl Scout's vest at a demonstration of some of their activities in Seattle. The Girl Scouts of the United States of America filed a trademark infringement lawsuit on Monday, Nov. 5, against the Boy Scouts of America for dropping the word "boy" from its flagship program in an effort to attract girls. (AP Photo/Elaine Thompson, File)
FILE - In this June 18, 2018, file photo, patches cover the back of a Girl Scout's vest at a demonstration of some of their activities in Seattle. The Girl Scouts of the United States of America filed a trademark infringement lawsuit on Monday, Nov. 5, against the Boy Scouts of America for dropping the word "boy" from its flagship program in an effort to attract girls. (AP Photo/Elaine Thompson, File)
FILE - In this June 18, 2018, file photo, patches cover the back of a Girl Scout's vest at a demonstration of some of their activities in Seattle. The Girl Scouts of the United States of America filed

Family

All in a name: the Girl Scouts are suing the Boy Scouts

It's all about the dropping of the word 'boy', as the traditionally-male-only organisation now welcomes girls

AP

November 07, 2018

  • English
  • Arabic

The Girl Scouts of the United States of America filed a trademark infringement lawsuit on Monday against the Boy Scouts of America for dropping the word "boy" from its flagship programme in an effort to attract girls.

In the complaint filed in Manhattan federal court, the Girls Scouts claim the programme "does not have a right under either federal or New York law to use terms like scouts or scouting by themselves in connection with services offered to girls, or to rebrand itself as 'the Scouts.'"

"Such misconduct will not only cause confusion among the public, damage the goodwill of GSUSA's Girl Scouts trademarks, and erode its core brand identity, but it will also marginalise the Girl Scouts Movement by causing the public to believe that GSUSA's extraordinarily successful services are not true or official 'Scouting' programs, but niche services with limited utility and appeal," the complaint said.

The Girl Scouts is among a number of major youth organisations in the nation seeing declines in membership in recent years due to competition from sports leagues and busy family schedules. The organisation argued that only it has "the right to use the Girl Scouts and Scouts trademark with leadership development services for girls."

In a statement, the Boy Scouts said it was reviewing the lawsuit "carefully."

"We applaud every organisation that builds character and leadership in children, including the Girl Scouts of the USA, and believe that there is an opportunity for both organisations to serve girls and boys in our communities," the statement said.

In May, the Boy Scouts — the programme for 11- to 17-year-olds — announced it would change its name to Scouts BSA in February. The parent organisation will remain the Boy Scouts of America, and the Cub Scouts — its programme serving children from kindergarten through fifth grade — will keep its title, as well.

The organisation already has started admitting girls into the Cub Scouts, and Scouts BSA begins accepting girls next year.

The Girls Scouts claim it has already been damaged by the name change announcement, saying that "throughout the country, families, schools and communities have been told that GSUSA and BSA have merged, or even that GSUSA no longer exists."

"Parents interested in signing up for Girl Scouts programmes have instead mistakenly signed up for the new girls' programmes offered by BSA," the complaint said.

The lawsuit seeks an injunction against trademark breaches and monetary damages.

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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

ABU%20DHABI%20CARD
%3Cp%3E%3Cstrong%3E5pm%3A%20%3C%2Fstrong%3EWathba%20Stallions%20Cup%20%E2%80%93%20Handicap%20(PA)%20Dh70%2C000%20(Turf)%202%2C200m%0D%3Cbr%3E%3Cstrong%3E5.30pm%3C%2Fstrong%3E%3A%20Rub%20Al%20Khali%20%E2%80%93%20Maiden%20(PA)%20Dh80%2C000%20(T)%201%2C400m%0D%3Cbr%3E%3Cstrong%3E6pm%3A%20%3C%2Fstrong%3EAl%20Marmoom%20Desert%20%E2%80%93%20Maiden%20(PA)%20Dh80%2C000%20(T)%201%2C600m%0D%3Cbr%3E%3Cstrong%3E6.30pm%3A%20%3C%2Fstrong%3ELiwa%20Oasis%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C400m%0D%3Cbr%3E%3Cstrong%3E7pm%3A%20%3C%2Fstrong%3EAl%20Khatim%20Desert%20%E2%80%93%20Handicap%20(PA)%20Dh80%2C000%20(T)%201%2C600m%0D%3Cbr%3E%3Cstrong%3E7.30pm%3A%3C%2Fstrong%3E%20Al%20Quadra%20Desert%20%E2%80%93%20Handicap%20(TB)%20Dh80%2C000%20(T)%201%2C600m%3C%2Fp%3E%0A
Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

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