• A demonstrator waves the Palestinian flag in front of the Peace Palace, which houses the International Court of Justice, in The Hague. AFP
    A demonstrator waves the Palestinian flag in front of the Peace Palace, which houses the International Court of Justice, in The Hague. AFP
  • A pro-Palestinian demonstrator outside the International Court of Justice which was delivering an interim ruling on South Africa's genocide case against Israel. Reuters
    A pro-Palestinian demonstrator outside the International Court of Justice which was delivering an interim ruling on South Africa's genocide case against Israel. Reuters
  • South Africa's Foreign Minister Naledi Pandor, centre, addresses reporters after the court session. AP
    South Africa's Foreign Minister Naledi Pandor, centre, addresses reporters after the court session. AP
  • People embrace during a demonstration in solidarity with the Palestinian population, in The Hague. EPA
    People embrace during a demonstration in solidarity with the Palestinian population, in The Hague. EPA
  • Presiding judge Joan Donoghue speaks during the session at the International Court of Justice. AP
    Presiding judge Joan Donoghue speaks during the session at the International Court of Justice. AP
  • South African Foreign Minister Naledi Pandor and Vusimuzi Madonsela, the country's ambassador to the Netherlands, confer during the session. EPA
    South African Foreign Minister Naledi Pandor and Vusimuzi Madonsela, the country's ambassador to the Netherlands, confer during the session. EPA
  • Judges at the International Court of Justice. Reuters
    Judges at the International Court of Justice. Reuters
  • Residents gather at the Dullah Omar Centre in Cape Town to watch the ruling in The Hague. AFP
    Residents gather at the Dullah Omar Centre in Cape Town to watch the ruling in The Hague. AFP
  • British jurist Malcolm Shaw, centre, and Gilad Noam, left, Israel's Deputy Attorney General for International Affairs, attend the session. AP
    British jurist Malcolm Shaw, centre, and Gilad Noam, left, Israel's Deputy Attorney General for International Affairs, attend the session. AP
  • Israelis watch a live stream of the court session at a TV shop in Jerusalem. EPA
    Israelis watch a live stream of the court session at a TV shop in Jerusalem. EPA
  • Police officers in front of the Peace Palace. EPA
    Police officers in front of the Peace Palace. EPA
  • Police carry a security fence near the Peace Palace. AP
    Police carry a security fence near the Peace Palace. AP

West's support for ICJ rulings creates awkward position in backing Israel's Gaza campaign


Thomas Harding
  • English
  • Arabic

The International Court of Justice (ICJ) ruling that Israel’s actions in Gaza "appear to be capable of falling within the Genocide Convention” leaves its supporters in the West in a problematic position.

Reacting to the verdict Bob Seely, a senior Conservative MP, told The National that while the Hamas attack on October 7 on Israel was “despicable” that “doesn't excuse killing innocent people”. He acknowledged the weight of the ruling would have a bearing on the UK's policies.

“All life should be equal. Israel has absolutely right to defend itself but at the same time, it's clear that if you're not proportionate in your response, then there are significant moral issues, and Israel’s friends around the world have a right to be worried about that,” he said.

The UK and US have previously been steadfast supporters of ICJ rulings. While the court stopped short of ordering an immediate ceasefire, the top UN court's decision is a blow for Israel and raises questions for its backers.

The ICJ said Israel must prevent genocidal acts in Gaza and facilitate "urgently needed" humanitarian aid into the besieged territory.

Only five months ago, the UK's Attorney General, Victoria Prentis MP, was steadfast in her support of The Hague court's ruling against Russia in Ukraine.

“The Genocide Convention is an important treaty that obliges states to prevent and punish genocide,” she affirmed. “As such, it stands as a bulwark against mass atrocity.”

Britain, along with 31 other states, demonstrated its commitment to the convention by “intervening in this case”.

Two months later, Britain joined Canada, Denmark, France, Germany and the Netherlands in “exercising their right to intervene” in the Myanmar genocide carried out by the ruling military junta against the Rohingya Muslim minority.

Attorney General Victoria Prentis leaves Downing Street. Photo: James Manning
Attorney General Victoria Prentis leaves Downing Street. Photo: James Manning

They said it was their duty to “prevent the crime of genocide and hold those responsible to account”.

The British government also stressed the ICJ’s “vital role in the peaceful settlement of disputes as the principal judicial organ of the United Nations”.

That global pedestal as a pillar of justice will now come under scrutiny with the ICJ’s pronouncement on Israel.

What will be the UK’s position now that its Middle Eastern ally faces the grim accusations, after it has stood four-square behind previous ICJ judgments?

Prime Minister Rishi Sunak has been largely unfaltering in his support for Israel’s actions in Gaza, where more than 26,000 Palestinians have been killed, according the Hamas-run Health Ministry.

Britain, alongside America, has refused to call for a unilateral Israeli ceasefire. Will that change with the ICJ’s decision?

The government’s international judicial standing has been weakened in the past year over its Rwanda deportation plan, in which it proposes to disregard international law by potentially not recognising appeals to the European Court of Human Rights.

Former Conservative Party chairman, Sayeeda Warsi, used X, formerly Twitter, to call for a change in the UK's relations with Israel while the current leadership is in power. "It’s time now for the UK to rethink its relationship with the current Israeli government which MUST include no more arms sales," she said. "The current Israeli government made up of extremists must now go – they are not a partner for peace and do not represent our values.

"This judgment is a terrible moment for the State of Israel and the people of Israel need to decide the kind of nation they want to be."

While Mr Sunak will come under political pressure, he is unlikely to change direction but more stress will now be put on the Labour opposition leader, Keir Starmer, a lawyer, to change his stance on an immediate ceasefire, something demanded by the majority of his Muslim MPs.

However, because the ICJ settles disputes between UN member states, Britain and others might argue that Hamas is not a state and will question whether the court can order a unilateral ceasefire without enforcing the same on the extremists.

The ICJ also has no power to enforce its judgments and Israeli Prime Minister Benjamin Netanyahu has made clear that the war will continue, stating: “No one will stop us, not even The Hague.”

US President Joe Biden’s administration could also face difficulties with the “Leahy law” that prevents it from giving military assistance to armies responsible for abusing human rights.

The ruling could well induce some US Democrats to invoke the law, although it is unlikely to receive widespread support.

The ICJ decision will prove highly troubling for western powers but it may well influence them in pressuring Israel to change tactics in Gaza and hence lessen the grim scale of civilian casualties.

SERIE A FIXTURES

Saturday

AC Milan v Sampdoria (2.30pm kick-off UAE)

Atalanta v Udinese (5pm)

Benevento v Parma (5pm)

Cagliari v Hellas Verona (5pm)

Genoa v Fiorentina (5pm)

Lazio v Spezia (5pm)

Napoli v Crotone (5pm)

Sassuolo v Roma (5pm)

Torino v Juventus (8pm)

Bologna v Inter Milan (10.45pm)

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

The Old Slave and the Mastiff

Patrick Chamoiseau

Translated from the French and Creole by Linda Coverdale

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

ABU%20DHABI%20CARD
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The specs: 2018 Chevrolet Trailblazer

Price, base / as tested Dh99,000 / Dh132,000

Engine 3.6L V6

Transmission: Six-speed automatic

Power 275hp @ 6,000rpm

Torque 350Nm @ 3,700rpm

Fuel economy combined 12.2L / 100km

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Company%C2%A0profile
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The specs

Engine 60kwh FWD

Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry

Power 204hp Torque 360Nm

Price, base / as tested Dh174,500 

US%20federal%20gun%20reform%20since%20Sandy%20Hook
%3Cp%3E-%20April%2017%2C%202013%3A%20A%20bipartisan-drafted%20bill%20to%20expand%20background%20checks%20and%20ban%20assault%20weapons%20fails%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20July%202015%3A%20Bill%20to%20require%20background%20checks%20for%20all%20gun%20sales%20is%20introduced%20in%20House%20of%20Representatives.%20It%20is%20not%20brought%20to%20a%20vote.%3C%2Fp%3E%0A%3Cp%3E-%20June%2012%2C%202016%3A%20Orlando%20shooting.%20Barack%20Obama%20calls%20on%20Congress%20to%20renew%20law%20prohibiting%20sale%20of%20assault-style%20weapons%20and%20high-capacity%20magazines.%3C%2Fp%3E%0A%3Cp%3E-%20October%201%2C%202017%3A%20Las%20Vegas%20shooting.%20US%20lawmakers%20call%20for%20banning%20bump-fire%20stocks%2C%20and%20some%20renew%20call%20for%20assault%20weapons%20ban.%3C%2Fp%3E%0A%3Cp%3E-%20February%2014%2C%202018%3A%20Seventeen%20pupils%20are%20killed%20and%2017%20are%20wounded%20during%20a%20mass%20shooting%20in%20Parkland%2C%20Florida.%3C%2Fp%3E%0A%3Cp%3E-%20December%2018%2C%202018%3A%20Donald%20Trump%20announces%20a%20ban%20on%20bump-fire%20stocks.%3C%2Fp%3E%0A%3Cp%3E-%20August%202019%3A%20US%20House%20passes%20law%20expanding%20background%20checks.%20It%20is%20not%20brought%20to%20a%20vote%20in%20the%20Senate.%3C%2Fp%3E%0A%3Cp%3E-%20April%2011%2C%202022%3A%20Joe%20Biden%20announces%20measures%20to%20crack%20down%20on%20hard-to-trace%20'ghost%20guns'.%3C%2Fp%3E%0A%3Cp%3E-%20May%2024%2C%202022%3A%20Nineteen%20children%20and%20two%20teachers%20are%20killed%20at%20an%20elementary%20school%20in%20Uvalde%2C%20Texas.%3C%2Fp%3E%0A%3Cp%3E-%20June%2025%2C%202022%3A%20Joe%20Biden%20signs%20into%20law%20the%20first%20federal%20gun-control%20bill%20in%20decades.%3C%2Fp%3E%0A
Global institutions: BlackRock and KKR

US-based BlackRock is the world's largest asset manager, with $5.98 trillion of assets under management as of the end of last year. The New York firm run by Larry Fink provides investment management services to institutional clients and retail investors including governments, sovereign wealth funds, corporations, banks and charitable foundations around the world, through a variety of investment vehicles.

KKR & Co, or Kohlberg Kravis Roberts, is a global private equity and investment firm with around $195 billion of assets as of the end of last year. The New York-based firm, founded by Henry Kravis and George Roberts, invests in multiple alternative asset classes through direct or fund-to-fund investments with a particular focus on infrastructure, technology, healthcare, real estate and energy.

 

LA LIGA FIXTURES

Friday Athletic Bilbao v Celta Vigo (Kick-off midnight UAE)

Saturday Levante v Getafe (5pm), Sevilla v Real Madrid (7.15pm), Atletico Madrid v Real Valladolid (9.30pm), Cadiz v Barcelona (midnight)

Sunday Granada v Huesca (5pm), Osasuna v Real Betis (7.15pm), Villarreal v Elche (9.30pm), Alaves v Real Sociedad (midnight)

Monday Eibar v Valencia (midnight)

SPEC%20SHEET
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Wicked: For Good

Director: Jon M Chu

Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater

Rating: 4/5

Five expert hiking tips
    Always check the weather forecast before setting off Make sure you have plenty of water Set off early to avoid sudden weather changes in the afternoon Wear appropriate clothing and footwear Take your litter home with you

 

 

How to turn your property into a holiday home
  1. Ensure decoration and styling – and portal photography – quality is high to achieve maximum rates.
  2. Research equivalent Airbnb homes in your location to ensure competitiveness.
  3. Post on all relevant platforms to reach the widest audience; whether you let personally or via an agency know your potential guest profile – aiming for the wrong demographic may leave your property empty.
  4. Factor in costs when working out if holiday letting is beneficial. The annual DCTM fee runs from Dh370 for a one-bedroom flat to Dh1,200. Tourism tax is Dh10-15 per bedroom, per night.
  5. Check your management company has a physical office, a valid DTCM licence and is licencing your property and paying tourism taxes. For transparency, regularly view your booking calendar.
SPECS
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The%20specs
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COMPANY%20PROFILE
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The%20specs
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Updated: January 26, 2024, 6:01 PM