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Preventing access to humanitarian aid may constitute a crime, International Criminal Court prosecutor Karim Khan has said after visiting Egypt's Rafah crossing into the Gaza Strip.
The crossing has been the only point of entry for humanitarian relief to get into the Palestinian enclave after Israel imposed a complete blockade in response to the October 7 Hamas attack and embarked on a series of devastating air strikes.
Since limited aid deliveries resumed through the Rafah crossing on October 21, a total of 117 lorries have entered Gaza.
Before the siege, about 500 lorries carrying aid and other goods entered the Palestinian territory daily.
“Impeding relief supplies as provided by the Geneva Conventions may constitute a crime within the court jurisdiction,” Mr Khan said on Sunday evening.
“There should not be any impediment to humanitarian relief supplies going to civilians. They are innocent, they have rights under international laws.”
Mr Khan said he saw lorries full of goods and humanitarian assistance “stuck where nobody needs them, stuck in Egypt, stuck at Rafah”.
He said supplies must get to civilians as soon as possible without any hindrance.
The ICC is carrying out an investigation into crimes committed in the Palestinian territories – “whether it’s by Israel or Palestine or whether it’s acts committed on the territory of Palestine or from Palestine into Israel”.
Mr Khan said he hoped to visit Gaza and Israel in the coming days to underline clearly to Israel that “there must be discernible efforts, without further delay”, to make sure civilians in the Hamas-run territory receive basic food and medicines.
“These are the most tragic of days as the suffering of children and women and men is profound,” he said.
Mr Khan said he was concerned about the increase of reported deaths and injuries in Gaza, the occupied West Bank and Israel.
“This must be a moment where we share our humanity and find the common ground together,” he said.
Israel has said 1,400 people, mostly civilians, were killed in the Hamas attacks that set off the war. At least 220 were taken hostage.
Gaza's Health Ministry says more than 8,000 people, including thousands of women and children, have been killed in Israeli air and ground attacks since.
Mr Khan said taking hostages was in breach of the Geneva Conventions.
“I call for the immediate release of all hostages taken from Israel and for their safe return to their families,” he said.
Israel has moral and legal obligations to comply with the laws of conflict, he said.
“We need to separate allegations from facts,” he said, as his team is independently looking into the events in Palestine and Israel.
The ICC has been investigating the actions of both Israeli and Palestinian authorities since 2014.
Mr Khan said the world must reflect on a moment of objectivity and reflection for the world “built on the rubble of World War II, the terrible gas chambers and the Holocaust, the razing of cities throughout Europe, [which] was meant to create institutions that would ensure never again would we see abominations”.
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
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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
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
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