Civilians living under military occupation are entitled to protection under the Geneva Conventions but Israel is accused of breaching their terms with its campaign in Gaza. EPA
Civilians living under military occupation are entitled to protection under the Geneva Conventions but Israel is accused of breaching their terms with its campaign in Gaza. EPA
Civilians living under military occupation are entitled to protection under the Geneva Conventions but Israel is accused of breaching their terms with its campaign in Gaza. EPA
Civilians living under military occupation are entitled to protection under the Geneva Conventions but Israel is accused of breaching their terms with its campaign in Gaza. EPA

Geneva Conventions: 'Strained' laws of war face brutal Gaza test as they turn 75


Tim Stickings
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The Geneva Conventions, the laws of war, turn 75 years old on Monday as conflicts in the Middle East and Europe put their high humanitarian ideals to a brutal test.

Amid the ruins of the Second World War, the four treaties of August 12, 1949, laid down rules for the humane treatment of civilians, medics, wounded soldiers and prisoners of war.

“Even wars have rules,” as the lettering says on the Red Cross headquarters overlooking a UN compound in Geneva.

During the post-9/11 “war on terror” the Geneva rules were written off as old-fashioned in some quarters as the US waged a new kind of war with Al Qaeda.

But amid the land battles and military occupations of 2024, they are once again a crucial measurement used to judge, often harshly, the legal scruples of Israel, Hamas, Russia and Ukraine.

Mirjana Spoljaric, the president of the Red Cross, told The National she was “extremely concerned about the precedent that the situation in Gaza is setting for other conflicts”.

“The Middle East sits on a precipice that already sees the misery Palestinians and Israelis have endured radiate outward,” she said at a press conference marking the anniversary in Geneva.

Around the world “humanitarian law is under strain – disregarded, undermined, to justify violence … the dehumanisation of both enemy fighters and civilian populations is a path to ruin and disaster”.

Philippe Lazzarini, the head of Palestinian aid agency UNRWA, said the rules of war were "broken day in, day out" by Israeli forces in Gaza,

The Red Cross headquarters in Geneva proclaims that 'even wars have rules' - but those conventions are under increasing strain at a time of global conflicts. Tim Stickings / The National
The Red Cross headquarters in Geneva proclaims that 'even wars have rules' - but those conventions are under increasing strain at a time of global conflicts. Tim Stickings / The National

In military camps and headquarters around the world the conventions “have got a place in people's minds”, said Andrew Clapham, an international law professor at the Geneva Graduate Institute and a former UN adviser.

“Most soldiers, officers, fighters and rebels have heard of the Geneva Conventions, and it carries some weight in the sense that they have a vague idea that they can rely on them if they're captured,” he told The National.

The Israel-Gaza war has brought to the surface a feeling of double standards, that it never seems to be the West or its allies hauled into war crimes courts.

Lawyers and campaigners have frequently opened the Geneva Conventions to condemn Israel for its campaign in Gaza and its settler policy in the occupied West Bank.

Switzerland's ambassador to Oman, Thomas Oertle, said the conventions were "as relevant as ever" but "often not respected".

But with Russia also in the crosshairs of war crimes lawyers, the months and years ahead may prove to be a bigger moment for the Geneva Conventions than the anniversary passing on Monday.

Then and now

The first Geneva Treaty was signed in 1864 when rules were adopted on the treatment of wounded soldiers. Principles were laid down that medical staff should be protected and the injured cared for regardless of nationality.

They were the brainchild of Red Cross founder Henri Dunant, a Swiss businessman who was appalled by the suffering he witnessed at an 1859 battle in Italy.

A second convention in 1906 covered shipwrecked personnel, while a third in 1929 set rules on the treatment of prisoners of war. But the Second World War made clear that it was not just soldiers who needed protection.

Russian prisoners of war line up for food at a camp in Lviv, Ukraine. The Geneva Conventions ask rival armies to treat each other's prisoners humanely. Getty Images
Russian prisoners of war line up for food at a camp in Lviv, Ukraine. The Geneva Conventions ask rival armies to treat each other's prisoners humanely. Getty Images

The fourth Geneva Conventions, signed on August 12, 1949, demands that civilians be treated equally and humanely when caught up in battle or living under military occupation.

One crucial section banned occupying powers from forcibly displacing civilians or moving their population into captured territory.

At the same time, the treaties of 1864, 1906 and 1929 were updated to make a set of four Geneva Conventions that remain in force today.

The idea behind them is that “even when barbarism seems all around, human rights must prevail,” former UN secretary-general Ban Ki-moon said in 2009.

Modern warfare

In a post-9/11 world far removed from 1949, Mr Ban warned in the same speech that more thinking was needed about how the laws of war applied to non-state fighters.

Former US president George W Bush ordered Geneva's prisoner of war rules not to be applied to Al Qaeda, whose militants were deemed “unlawful combatants”.

One White House legal memo said the need to prevent terrorist attacks “renders obsolete” Geneva's limits on questioning prisoners. It said some of the rules were “quaint”.

The US ruled that Al Qaeda fighters held at Guantanamo Bay were not entitled to be treated as prisoners of war under the Geneva Conventions. AFP
The US ruled that Al Qaeda fighters held at Guantanamo Bay were not entitled to be treated as prisoners of war under the Geneva Conventions. AFP

But a kind of warfare more familiar to the framers of 1949 is playing out today as Ukraine and Russia's armies do battle and Israeli troops occupy Gaza and the West Bank.

The International Court of Justice ruled last month that Israel's settlements in the West Bank were in breach of Geneva's rules on population transfer.

Judges in The Hague also reminded “all states” that the risk of the conventions being breached should loom large over their arms exports to Israel.

Ms Spoljaric said the world “must recommit” to laws of war described as “principles of humanity” shared across societies and religions.

“Some states and armed groups have sought an increasingly expansive view of what is permissible,” she said.

“Where are the peacemakers? Where are the men and women leading the negotiations and preserving the space to do so?” .

Red Cross president Mirjana Spoljaric speaks at a press conference marking the 75th anniversary of the Geneva Conventions. EPA
Red Cross president Mirjana Spoljaric speaks at a press conference marking the 75th anniversary of the Geneva Conventions. EPA

Criminal risk

What are the consequences of a breach? When the Geneva Conventions were signed there was no permanent court that could bring war criminals to justice.

The Nuremberg trials of Nazi war criminals, which introduced the idea of crimes against humanity into law, were held by a special Allied tribunal. It was another one-off court, the criminal tribunal for the former Yugoslavia, that found Serb commanders guilty of the 1995 genocide of Bosnian Muslims at Srebrenica.

The Yugoslavia trials fuelled an appetite for a permanent court, leading in 2002 to the establishment of the International Criminal Court.

The Nuremberg trials of Nazi war criminals introduced the idea of crimes against humanity into international law. Getty Images
The Nuremberg trials of Nazi war criminals introduced the idea of crimes against humanity into international law. Getty Images

The war crimes covered by the ICC include “grave breaches” of the Geneva Conventions, for example killing or torturing people entitled to their protection.

Suspected war criminals have found themselves hauled into national courts in countries such as Germany and Switzerland under a principle of 'universal jurisdiction'.

“We've seen people being prosecuted for crimes committed in Liberia or Gambia who were not thinking that they would ever be prosecuted,” Prof Clapham said.

“They sought to live in Switzerland and then found themselves being prosecuted, the same as happened to Syrians in Germany, and there are prosecutions in Sweden, France and elsewhere.”

Gaza and Ukraine

Last year, the ICC issued an arrest warrant for Russian President Vladimir Putin over the alleged abduction of Ukrainian children.

This year, prosecutor Karim Khan applied for warrants for Israel's Prime Minister Benjamin Netanyahu, its Defence Minister Yoav Gallant and three leaders of Hamas, of whom two are now dead.

Israel is accused of using starvation as a means of war in Gaza, including by blocking aid that the Geneva Conventions say must go to civilians.

Lawyers have repeatedly invoked the conventions in a back-and-forth over whether the case against the Israeli command can proceed.

An anti-Israel protester dressed as Benjamin Netanyahu marches in London. The Israeli Prime Minister faces a possible arrest warrant from the ICC. AFP
An anti-Israel protester dressed as Benjamin Netanyahu marches in London. The Israeli Prime Minister faces a possible arrest warrant from the ICC. AFP

While one argument is that only Israel can punish its citizens under a 1990s peace deal, pro-Palestinian lawyers counter that those accords are trumped by the Geneva Conventions.

The interim Oslo Accords “cannot diminish or prejudice the rights of those under occupation”, which are guaranteed the by Geneva Conventions, the Organisation of Islamic Co-operation said.

In a legal filing, the OIC went on to say that some states “apply double standards and support the brutal aggression against the Palestinian people, granting the Israeli occupation immunity”.

The perception of double standards is “very damaging, in the sense that there's a feeling of unfairness,” Prof Clapham said.

“The big test now is of course the request for arrest warrants against the Israeli Prime Minister and Minister of Defence, and how not just the ICC deals with it but how western states deal with it.

“Everything that they said about the arrest warrant for Putin somehow is then tempered when they talk about their allies. That is going to be a big test.”

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

6 UNDERGROUND

Director: Michael Bay

Stars: Ryan Reynolds, Adria Arjona, Dave Franco

2.5 / 5 stars

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

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

Specs

Engine: 3.0L twin-turbo V6
Gearbox: 10-speed automatic
Power: 405hp at 5,500rpm
Torque: 562Nm at 3,000rpm
Fuel economy, combined: 11.2L/100km
Price: From Dh292,845 (Reserve); from Dh320,145 (Presidential)
On sale: Now

How to get exposure to gold

Although you can buy gold easily on the Dubai markets, the problem with buying physical bars, coins or jewellery is that you then have storage, security and insurance issues.

A far easier option is to invest in a low-cost exchange traded fund (ETF) that invests in the precious metal instead, for example, ETFS Physical Gold (PHAU) and iShares Physical Gold (SGLN) both track physical gold. The VanEck Vectors Gold Miners ETF invests directly in mining companies.

Alternatively, BlackRock Gold & General seeks to achieve long-term capital growth primarily through an actively managed portfolio of gold mining, commodity and precious-metal related shares. Its largest portfolio holdings include gold miners Newcrest Mining, Barrick Gold Corp, Agnico Eagle Mines and the NewMont Goldcorp.

Brave investors could take on the added risk of buying individual gold mining stocks, many of which have performed wonderfully well lately.

London-listed Centamin is up more than 70 per cent in just three months, although in a sign of its volatility, it is down 5 per cent on two years ago. Trans-Siberian Gold, listed on London's alternative investment market (AIM) for small stocks, has seen its share price almost quadruple from 34p to 124p over the same period, but do not assume this kind of runaway growth can continue for long

However, buying individual equities like these is highly risky, as their share prices can crash just as quickly, which isn't what what you want from a supposedly safe haven.

How to help

Donate towards food and a flight by transferring money to this registered charity's account.

Account name: Dar Al Ber Society

Account Number: 11 530 734

IBAN: AE 9805 000 000 000 11 530 734

Bank Name: Abu Dhabi Islamic Bank

To ensure that your contribution reaches these people, please send the copy of deposit/transfer receipt to: juhi.khan@daralber.ae

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital

Company%20profile
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Updated: August 13, 2024, 6:39 AM