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Fury erupted in Israel after news broke late last week that the country’s foreign ministry had to move urgently to evacuate one of its citizens from Brazil after reports that he was about to be arrested on suspicion of committing war crimes during his service in the Gaza war.
The unnamed soldier was rushed out of Brazil with the help of Israel’s Foreign Ministry after a Brazilian court brought a case against him based on content he had filmed himself while serving in Gaza.
The incident is the latest example of international legal difficulties Israel faces amid widespread criticism of how it is conducting war on the enclave, which began in October 2023. These include the International Court of Justice investigating whether the country is committing genocide and the International Criminal Court issuing arrest warrants for Prime Minister Benjamin Netanyahu and former defence minister Yoav Gallant.
The Brazil case raises concerns that regular Israelis could too find themselves in serious legal trouble because of the conflict. Israel’s Foreign Ministry was aware of at least 12 cases of war crimes charges being filed against Israeli soldiers while they were abroad, Israeli outlet Channel 12 reported on Sunday. The countries included popular tourist destinations for Israelis such as Thailand and Cyprus, as well as close allies, such as the Netherlands.
Tammy Caner of the Israeli think tank INSS told The National she believed there will be more such cases and that Israel should deal with the phenomenon “through diplomatic channels more than anything”.
“As a democratic and liberal country Israel also has to investigate different operations where there is a suspicion that war crimes were committed,” Ms Caner added.
The material in the Brazil case was flagged to authorities by pro-Palestinian NGO the Hind Rajab Foundation, which says it organises legal campaigns against “perpetrators, accomplices and inciters of war crimes and crimes against humanity in Palestine”.
The Belgium-based organisation adds that it is “devoted to breaking the cycle of Israeli impunity” and to “[holding] perpetrators accountable and ensuring that the stories of the victims are never lost to history”.
It draws on material posted by Israeli soldiers, who, despite a number of warnings from senior leadership not to do so, frequently publish identifiable images and videos that are used to argue that troops are committing or endorsing war crimes, including destruction of property and inhumane treatment of prisoners. The military also advised soldiers not to visit certain countries for risk of being detained.
Palestinian commentator Nour Odeh said the case showed that the work of organisations such as the Hind Rajab Foundation “is effective and has a deep psychological impact on Israeli soldiers who have never dreamt of being pursued”.
“Just like this genocide has been transformative in many ways and fronts, it has transformed civil society’s work and understanding of what needs to be done,” Ms Odeh said, adding that such initiatives put pressure on Israel's western allies.
“We’ve seen cases in Germany of Syrian officers being tried, even in absentia. That’s OK, but it should not be counter-intuitive in the west that [Israeli] soldiers who have posted videos of themselves committing obvious crimes should be tried no matter what they've committed.”
Shortly after the news of the Brazil incident broke, opposition leader Yair Lapid slammed the government of Prime Minister Benjamin Netanyahu in a post on X for the “huge political failure” of the incident and called for a state inquiry. “How did we get to the point where the Palestinians are better than the Israeli government in the international arena?” added Mr Lapid, who previously served as both a prime minister and foreign minister.
Current Foreign Minister Gideon Sa’ar called Mr Lapid a “charlatan” in response, adding that the latter “knows full well that such incidents also happened during his tenure”.
“Even the sly Lapid knows that what we are seeing before our eyes is a systematic and antisemitic system aimed at denying Israel's right to self-defence,” he added. “A patriotic opposition leader would write something about Brazil, whose antisemitic president Lula accused Israel of genocide at the beginning of the war and claimed that the [Israeli military’s] actions were similar to the actions of the Nazis”.
Relations between Brazil and Israel have dramatically worsened during the Gaza war, with Israel declaring Lula a persona non grata after the latter accused Israel of committing genocide in February.
Arsen Ostrovsky, of Israeli think tank Misgav, told The National that the actions of the Hind Rajab Foundation amounted to “lawfare,” a term used to describe the strategic use of legal action to damage an opponent.
“The biggest impact here will be a reconsideration of soldiers’ travel plans to certain destinations and an adverse effect on diplomatic relations between Israel and those countries that entertain these baseless legal assaults,” he added.
“The incoming Trump administration will also have a key role to play. They have already threatened to unleash a fury of sanctions against the International Criminal Court, which ought to be extended to any country that seeks to entertain this egregious abuse of the law by extremist anti-Israel groups hounding IDF soldiers.”
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What is safeguarding?
“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.
RESULTS
Main card
Bantamweight 56.4kg: Mehdi Eljamari (MAR) beat Abrorbek Madiminbekov (UZB), Split points decision
Super heavyweight 94 kg: Adnan Mohammad (IRN) beat Mohammed Ajaraam (MAR), Split points decision
Lightweight 60kg: Zakaria Eljamari (UAE) beat Faridoon Alik Zai (AFG), RSC round 3
Light heavyweight 81.4kg: Taha Marrouni (MAR) beat Mahmood Amin (EGY), Unanimous points decision
Light welterweight 64.5kg: Siyovush Gulmamadov (TJK) beat Nouredine Samir (UAE), Unanimous points decision
Light heavyweight 81.4kg: Ilyass Habibali (UAE) beat Haroun Baka (ALG), KO second round
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Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
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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
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
England XI for second Test
Rory Burns, Keaton Jennings, Ben Stokes, Joe Root (c), Jos Buttler, Moeen Ali, Ben Foakes (wk), Sam Curran, Adil Rashid, Jack Leach, James Anderson
