A Palestinian flag waved during a demonstration to support Palestinians and to demand for a ceasefire in Paris on June 8, 2024. AFP
A Palestinian flag waved during a demonstration to support Palestinians and to demand for a ceasefire in Paris on June 8, 2024. AFP
A Palestinian flag waved during a demonstration to support Palestinians and to demand for a ceasefire in Paris on June 8, 2024. AFP
A Palestinian flag waved during a demonstration to support Palestinians and to demand for a ceasefire in Paris on June 8, 2024. AFP

Political solution without Palestinian statehood is 'cynical and illegal', says ICJ lawyer


Nada AlTaher
  • English
  • Arabic

With France saying it will recognise Palestine in September, making it the first G7 nation to do so, other countries such as the UK and Germany, which are holding out, have called for a political solution to the Palestine issue.

That two-state solution between Israel and Palestine, however, cannot be reached without recognising Palestine as a state, Ardi Imseis, a professor of law at Queen's University in Canada, told The National.

Mr Imseis is a former UN official and has represented states before the International Court of Justice, which last year found Israel to be under an obligation to end its unlawful presence in the occupied Palestinian territory and make reparations for the damage caused.

"Recognition is a political prerogative of states," he said.

They can urge for a political resolution to the problem without recognising one or the other states, Mr Imseis said, although that "does not make sense".

"This is because if you have a two-state solution, one would assume you would need to have two states be part of that solution," he said.

Under international law, the Palestinian people have the right to self-determination in a state of their own.

"This right is peremptory and inalienable," he said. The international community has an obligation to help Palestinians realise that right, he added.

"However, if states make the emergence of a Palestinian state contingent on successful negotiations with Israel, then, in effect, that places Israel in a position of holding a veto power over the exercise by the Palestinian people of their right of self-determination," he said.

"It's a cyclical, cynical and ultimately illegal policy."

Mr Imseis said that Israel was a "bad faith illegal occupier" with no intention to allow the establishment of a Palestinian state.

Following France's announcement, Israeli Prime Minister Benjamin Netanyahu lashed out at French President Emmanuel Macron and said that a Palestinian state would create a "launch pad to annihilate Israel".

France, the US and the UK are three of the five members of the UN Security Council with veto power, if and when the next vote comes to admit the state of Palestine to UN membership.

The US used its veto the last time such a vote took place, on April 18, 2024.

British Prime Minister Keir Starmer, who is under increasing pressure from 220 Members of Parliament who wrote to him urging him to recognise a Palestinian state, said he does support the move.

But, he said, it should be part of a "wider plan" which results in security for Palestinians and Israelis.

At least 140 out of the world's 193 members of the UN General Assembly recognise Palestine as a state.

In 2012, the General Assembly gave Palestine non-member observer state status.

"That means, that within the UN system, the state of Palestine already exists," Mr Imseis said.

'Cheb%20Khaled'
%3Cp%3E%3Cstrong%3EArtist%3A%20%3C%2Fstrong%3EKhaled%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EBelieve%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Marathon results

Men:

 1. Titus Ekiru(KEN) 2:06:13 

2. Alphonce Simbu(TAN) 2:07:50 

3. Reuben Kipyego(KEN) 2:08:25 

4. Abel Kirui(KEN) 2:08:46 

5. Felix Kemutai(KEN) 2:10:48  

Women:

1. Judith Korir(KEN) 2:22:30 

2. Eunice Chumba(BHR) 2:26:01 

3. Immaculate Chemutai(UGA) 2:28:30 

4. Abebech Bekele(ETH) 2:29:43 

5. Aleksandra Morozova(RUS) 2:33:01  

BUNDESLIGA FIXTURES

Friday (UAE kick-off times)

Cologne v Hoffenheim (11.30pm)

Saturday

Hertha Berlin v RB Leipzig (6.30pm)

Schalke v Fortuna Dusseldof (6.30pm)

Mainz v Union Berlin (6.30pm)

Paderborn v Augsburg (6.30pm)

Bayern Munich v Borussia Dortmund (9.30pm)

Sunday

Borussia Monchengladbach v Werder Bremen (4.30pm)

Wolfsburg v Bayer Leverkusen (6.30pm)

SC Freiburg v Eintracht Frankfurt (9on)

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

if you go
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
The%C2%A0specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%204-cylinder%202.0L%20TSI%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20Dual%20clutch%207-speed%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20320HP%20%2F%20235kW%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20400Nm%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3Efrom%20%2449%2C709%20%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20now%3C%2Fp%3E%0A
The 12 breakaway clubs

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

Company Profile:

Name: The Protein Bakeshop

Date of start: 2013

Founders: Rashi Chowdhary and Saad Umerani

Based: Dubai

Size, number of employees: 12

Funding/investors:  $400,000 (2018) 

RIDE%20ON
%3Cp%3EDirector%3A%20Larry%20Yang%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Jackie%20Chan%2C%20Liu%20Haocun%2C%20Kevin%20Guo%3C%2Fp%3E%0A%3Cp%3ERating%3A%202%2F5%3C%2Fp%3E%0A
Updated: July 26, 2025, 1:53 PM