Live updates: Follow the latest on Israel-Gaza
There is “unequivocal” evidence Israel is committing genocidal acts in Gaza with a “clear intent to destroy Palestinians”, according to Amnesty International.
The conclusion, set out in a 296-page report focusing on a nine-month period from October 2023 to July 2024, marks the first time Amnesty, or any human rights organisation, has accused Israel of genocide in the 14-month conflict.
An investigation by the human rights group claimed that Israel has committed three of the five acts prohibited under the genocide convention – killings, causing serious bodily or mental harm and “deliberately inflicting on Palestinians in Gaza conditions of life calculated to bring about their physical destruction”.
The existence of those acts alone is not sufficient to meet the genocide convention threshold, said Amnesty’s secretary general, Agnes Callamard.
“We have further determined, crucially, that Israel committed those actions with the clear intent to destroy Palestinians in Gaza,” she added, speaking at a press conference on Tuesday from The Hague, home to the International Criminal Court.
Ever since Hamas’s attack on Israel on October 7, 2023, “Palestinian citizens have been held in a nightmare day after day”, she said.
Examples highlighted in the report include an air strike in April that destroyed a family’s house in eastern Rafah, killing three generations, including 16 children, while they were sleeping.
It also cited the decision to “cut off” electricity, water and fuel on October 7, 2023. “In the nine months reviewed for this report, Israel maintained a suffocating, unlawful blockade, tightly controlled access to energy sources, failed to facilitate meaningful humanitarian access within Gaza and obstructed the import and delivery of life saving goods and humanitarian aid, particularly to areas north of Wadi Gaza,” it said. “They thereby exacerbated an already existing humanitarian crisis.”
Ms Callamard cited several examples, including “deliberate, direct attacks” on civilians and civilian infrastructure where there was no Hamas presence or any other military objectives, as well as the use of heavy explosives in densely populated residential areas.
The report was based on fieldwork, interviews and analysis, including statements by Israeli officials, which featured “repeated” use of dehumanising language.
“We found statements calling for genocidal acts and other crimes under international law. We verified videos of soldiers replicating these narratives, calling for the erasure of Gaza or to make it turn inhabitable. Celebrating the destruction of Palestinian homes, mosques, schools and universities," said Ms Callamard.
“Only one reasonable conclusion could be drawn. Israel authorities intended and intend to commit genocide in Gaza in parallel to, or as a means of achieving its military goal, including achieving defeating Hamas.”
Yahya Sinwar killed in Gaza - in pictures
The blockade, combined with damage to infrastructure and agricultural land and mass forced displacement of 90 per cent of Gaza’s population, caused catastrophic levels of hunger and led to the spread of diseases at “alarming rates”.
“Utter carnage” has unfolded in front of the world’s eyes, with no end in sight. And Palestinians will bear the scars for decades to come," said Ms Callamard.
“The conclusion that Israel is committing genocide is unequivocal and evidence based,” she said. "We do not come to that conclusion lightly, politically or preferentially.”
On Wednesday, activist group Led by Donkeys unveiled a giant banner at Parliament Square in London reading "Yes, it's a genocide."
The report followed intensive investigation by Amnesty International into Israel’s conduct since October 7, 2023, and an in-depth legal analysis of court determinations on genocide.
Hamas’s actions during the attack that sparked Israel’s retaliation were “atrocity crimes without justification under any circumstances”, she said. Amnesty denounced Hamas's actions and continues to call for the release of all hostages, she said.
But for more than a year, Israel has “convinced” many of its allies that “its effort to annihilate Gaza is legitimate conduct”, lawfully targeting Hamas forces hiding in civilian areas, added Ms Callamard.
“We too have documented Hamas co-location among civilians. And we have denounced it,” she said.
But the military objective of the destruction of Hamas does not excuse or make permissible the genocide of the Palestinians of Gaza, said Ms Callamard.
“The heat of battle does not cloud the facts on the ground,” she added. “And the assertion that Israel’s war in Gaza aims solely to dismantle Hamas and not to physically destroy Palestinians as a national and ethnic group, that assertion simply does not stand up to scrutiny.”
South Africa brought a case before the International Court of Justice in The Hague in January, accusing Israel of a genocidal campaign against Palestinians in Gaza. Israel's staunchest ally, the US, has refuted the claims.
The International Criminal Court’s has issued arrest warrants for Israeli Prime Minister Benjamin Netanyahu and former defence minister Yoav Gallant.
Zombieland: Double Tap
Director: Ruben Fleischer
Stars: Woody Harrelson, Jesse Eisenberg, Emma Stone
Four out of five stars
Killing of Qassem Suleimani
Results
2.30pm: Handicap (PA) Dh40,000 1,700m; Winner: AF Mezmar, Adam McLean (jockey), Ernst Oertel (trainer).
3pm: Maiden (PA) Dh40,000 2,000m; Winner: AF Ajwad, Tadhg O’Shea, Ernst Oertel.
3.30pm: Handicap (PA) Dh40,000 1,200m; Winner: Gold Silver, Sam Hitchcott, Ibrahim Aseel.
4pm: Maiden (PA) Dh40,000 1,000m; Winner: Atrash, Richard Mullen, Ana Mendez.
4.30pm: Gulf Cup Prestige (PA) Dh150,000 1,700m; Winner: AF Momtaz, Saif Al Balushi, Musabah Al Muhairi.
5pm: Handicap (TB) Dh40,000 1,200m; Winner: Al Mushtashar, Richard Mullen, Satish Seemar.
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
Tips on buying property during a pandemic
Islay Robinson, group chief executive of mortgage broker Enness Global, offers his advice on buying property in today's market.
While many have been quick to call a market collapse, this simply isn’t what we’re seeing on the ground. Many pockets of the global property market, including London and the UAE, continue to be compelling locations to invest in real estate.
While an air of uncertainty remains, the outlook is far better than anyone could have predicted. However, it is still important to consider the wider threat posed by Covid-19 when buying bricks and mortar.
Anything with outside space, gardens and private entrances is a must and these property features will see your investment keep its value should the pandemic drag on. In contrast, flats and particularly high-rise developments are falling in popularity and investors should avoid them at all costs.
Attractive investment property can be hard to find amid strong demand and heightened buyer activity. When you do find one, be prepared to move hard and fast to secure it. If you have your finances in order, this shouldn’t be an issue.
Lenders continue to lend and rates remain at an all-time low, so utilise this. There is no point in tying up cash when you can keep this liquidity to maximise other opportunities.
Keep your head and, as always when investing, take the long-term view. External factors such as coronavirus or Brexit will present challenges in the short-term, but the long-term outlook remains strong.
Finally, keep an eye on your currency. Whenever currency fluctuations favour foreign buyers, you can bet that demand will increase, as they act to secure what is essentially a discounted property.
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
The schedule
December 5 - 23: Shooting competition, Al Dhafra Shooting Club
December 9 - 24: Handicrafts competition, from 4pm until 10pm, Heritage Souq
December 11 - 20: Dates competition, from 4pm
December 12 - 20: Sour milk competition
December 13: Falcon beauty competition
December 14 and 20: Saluki races
December 15: Arabian horse races, from 4pm
December 16 - 19: Falconry competition
December 18: Camel milk competition, from 7.30 - 9.30 am
December 20 and 21: Sheep beauty competition, from 10am
December 22: The best herd of 30 camels
UAE currency: the story behind the money in your pockets