The world's leading genocide scholars' association has passed a resolution saying that the legal criteria have been met to establish that Israel is committing genocide in Gaza, its president has said.
"Israel’s policies and actions in Gaza constitute war crimes and crimes against humanity as defined in international humanitarian law and the Rome Statute of the International Criminal Court," the International Association of Genocide Scholars (IAGS) said in a statement.
The three-page resolution calls on Israel to "immediately cease all acts that constitute genocide, war crimes and crimes against humanity against Palestinians in Gaza, including deliberate attacks against and killing of civilians including children; starvation; deprivation of humanitarian aid, water, fuel and other items essential to the survival of the population; sexual and reproductive violence; and forced displacement of the population."
The IAGS is the world's largest association of genocide scholars and includes a number of Holocaust experts. Out of its 500 members, 28 per cent took part in the vote while 86 per cent of those who voted supported the resolution.
In Gaza, the decision was welcomed. "This prestigious scholarly stance reinforces the documented evidence and facts presented before international courts," said Ismail Al Thawabta, director of the Gaza government media office.
The resolution "places a legal and moral obligation on the international community to take urgent action to stop the crime, protect civilians, and hold the leaders of the occupation accountable," he said.
The Israeli Foreign Ministry called it “an embarrassment to the legal profession and to any academic standard.” It said the determination was “entirely based on Hamas’ campaign of lies”.
Since its founding in 1994, the genocide scholars' association has passed nine resolutions recognising historic or ongoing episodes as genocides.
Israel launched its assault on the Gaza Strip in October, 2023, after fighters from Hamas, the Palestinian militant group in control of the territory, attacked Israeli communities, killing 1,200 people and capturing more than 250 hostages.
Since then, Israel's military action has killed 63,000 people, damaged or destroyed most buildings in the territory and forced nearly all its residents to flee their homes at least once. A global hunger monitor relied on by the UN says parts of the territory are now suffering a man-made famine, which Israel also denies.
More than 250 media outlets in more than 70 countries staged a front page protest on Monday, highlighting the deaths of scores of journalists in Israeli attacks in Gaza, the Reporters Without Borders media freedom group said.
"At the rate journalists are being killed in Gaza by the Israeli army, there will soon be no one left to keep you informed," the group's general director Thibaut Bruttin said in a statement.
The protest was staged one week after five journalists - some working for Al Jazeera, Associated Press and Reuters - were killed in Israeli strikes on the Nasser Hospital in Gaza's Khan Younis city. Earlier in August, six journalists were killed in another Israeli air strike outside the Al Shifa hospital in Gaza City.
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
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
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MATCH INFO
Liverpool 2 (Van Dijk 18', 24')
Brighton 1 (Dunk 79')
Red card: Alisson (Liverpool)
RESULT
RS Leipzig 3
Marcel Sabitzer 10', 21'
Emil Forsberg 87'
Tottenham 0
