UN High Commissioner for Human Rights Volker Türk says Israeil settlement plans amount to 'war crimes'. AP
UN High Commissioner for Human Rights Volker Türk says Israeil settlement plans amount to 'war crimes'. AP
UN High Commissioner for Human Rights Volker Türk says Israeil settlement plans amount to 'war crimes'. AP
UN High Commissioner for Human Rights Volker Türk says Israeil settlement plans amount to 'war crimes'. AP

UN rights chief says Israeli settlement planners could be held 'criminally responsible'


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UN High Commissioner for Human Rights Volker Turk has joined the EU and UAE in condemning an Israeli plan for about 3,500 more settler homes in the occupied West Bank.

He said those behind the construction could be held “criminally responsible”, as the act constituted a war crime.

Mr Turk said that the expansion of settlements, something the US recently cautioned Israel against, could derail hopes of a two-state solution to the Israel-Palestine conflict.

Israel has been speeding up settlement construction in the West Bank in recent months, amid a rise in violence there and the war in Gaza that has killed more than 30,000 Palestinian civilians.

“Such transfers amount to a war crime that may engage the individual criminal responsibility of those involved,” Mr Turk said in a report to the UN Human Rights Council.

Reported Israeli plans to build another 3,476 settler homes in the West Bank colonies of Maale Adumim, Efrat and Kedar “fly in the face of international law”, he said.

Spain and France condemned the plan, which has been supported by far-right members of Israeli Prime Minister Benjamin Netanyahu’s government.

Israeli Minister of Settlements Orit Struck said this month that the settlement plan had been a government “promise”, and that “together we will continue to advance the settlements”.

It is illegal under international law for Israel to establish settlements in Palestinian territories occupied during the 1967 Arab-Israeli war.

Construction there began that year, expanding rapidly in ensuing decades despite a series of internationally brokered peace talks to create a Palestinian state.

The new plans have gone ahead despite US Secretary of State Antony Blinken saying that any settlement expansion would be “counterproductive to reaching enduring peace” with the Palestinians.

Mr Turk said in his report that 24,300 settlement houses were built between November 2022 and October 2023.

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

Updated: March 09, 2024, 6:58 AM