Live updates: Follow the latest news on Israel-Gaza
South Africa has launched a case at the UN's top court accusing Israel of genocide against Palestinians in Gaza.
The filing on Friday, in which the country asked the court to order Israel to halt its attacks, is the first such challenge over the war in Gaza.
The submission to the International Court of Justice alleges that “acts and omissions by Israel … are genocidal in character”.
South Africa said Israel is committed with the intent “to destroy Palestinians in Gaza” as a part of the broader Palestinian national, racial and ethnic group.
The filing was rejected by Israel “with disgust”.
South Africa has been a fierce critic of Israel’s military campaign in Gaza. Many there, including President Cyril Ramaphosa, have compared Israel’s policies regarding Palestinians in Gaza and the occupied West Bank with South Africa’s past apartheid regime of racial segregation. Israel rejects such allegations.
South Africa asked The Hague-based court to issue an interim order for Israel to immediately suspend its military operations in Gaza. A hearing into that request is likely in the coming days or weeks.
The case, if it goes ahead, will take years, but an interim order could be issued within weeks.
The Israeli government rejected the genocide accusations, calling it a “blood libel”.
The Foreign Ministry said South Africa's case lacks a legal foundation and constitutes a “despicable and contemptuous exploitation” of the court.
Israel also accused South Africa of co-operating with Hamas, the Palestinian militant group behind the deadly October 7 attack in southern Israel that triggered the continuing war.
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Global state-owned investor ranking by size
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Napoleon
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Date started: February 2017
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Based: Dubai, UAE
Sector: E-commerce
Size: 50 employees
Funding: approximately $6m
Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait
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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
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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
Hidden killer
Sepsis arises when the body tries to fight an infection but damages its own tissue and organs in the process.
The World Health Organisation estimates it affects about 30 million people each year and that about six million die.
Of those about three million are newborns and 1.2 are young children.
Patients with septic shock must often have limbs amputated if clots in their limbs prevent blood flow, causing the limbs to die.
Campaigners say the condition is often diagnosed far too late by medical professionals and that many patients wait too long to seek treatment, confusing the symptoms with flu.
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Engine 4.4-litre twin-turbo V8
Power 625hp at 6,000rpm
Torque 750Nm from 1,800-5,800rpm
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Top speed 305kph
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