The International Criminal Court has the power to arrest Israelis in connection with war crimes committed in Gaza, the chief prosecutor said, as he urged judges to decide quickly on the requested arrest warrants for Israeli and Hamas leaders.
In court filings made public last week, prosecutor Karim Khan said that the court had jurisdiction over Israelis who commit war crimes in the Palestinian territories.
“It is settled law that the court has jurisdiction in this situation,” Mr Khan said, in filings made public last week.
He said that delays to the arrest warrant proceedings would affect the rights of victims.
“The court is required to respect the internationally recognised rights of victims … to know the truth, to have access to justice, and to request reparations. Any unjustified delay in these proceedings detrimentally affects the rights of victims,” Mr Khan’s report said.
The court is considering Mr Khan’s request for the arrest warrants of Israeli Prime Minister Benjamin Netanyahu, Defence Minister Yoav Gallant and Hamas leader Yahya Sinwar.
These proceedings were stalled after countries including the US, Germany and Hungary, filed legal challenges against the request in early August.
They argued that the Oslo Accords prevents Palestinians from prosecuting Israeli nationals, and that Israel was carrying out its own investigations into the alleged war crimes.
Mr Khan dismissed these claims in his response last week, pointing to ICC deliberations in 2021 which established the court’s jurisdiction over the Palestinian territories.
There was no evidence that Israel was carrying out investigations into Mr Netanyahu or Mr Gallant, who are accused of using starvation as a tactic of war, Mr Khan added in his report.
“While it has been reported that the military police has opened criminal investigations into over suspicious incidents, there is no evidence that these relate to Netanyahu or Gallant.”
Israel appeared unlikely to be investigating accusations of enforced starvation, Mr Khan said, citing comments from Israel’s Military Advocate General.
“The MAG categorically rejected the commission of these crimes without any indication or implication that such conclusions resulted from a full and rigorous investigation, or indeed any investigation at all,” the report said.
Mr Khan made the request for the arrest warrants to the court in May this year, supported by a panel of advisers that included British-Lebanese barrister Amal Clooney.
The landmark decision was the first time that western-backed leaders faced arrest and trial facing at the court – which is often accused of turning a blind eye to the crimes of western countries.
Mr Sinwar was initially named alongside the organisation’s then-leader Ismail Haniyeh and Mohamed Deif, who have since been killed. Mr Sinwar is accused of planning the October 7 attack on Israel and took over Hamas after Mr Haniyeh’s death in August.
Delays to the arrest warrant proceedings came after the UK appealed against the request in June, followed by other countries and organisations in August. The UK dropped its challenge to the ICC in July, after a change in government.
Dozens of submissions in support of the request also came through, leaving the court with more than 600 new pages of documentation to consider in its decision making.
Mr Khan’s latest report adds another 49 which the judges will weigh before a decision on issuing the arrest warrants can be made.
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Kibsons%20Cares
%3Cp%3E%3Cstrong%3ERecycling%3Cbr%3E%3C%2Fstrong%3EAny%20time%20you%20receive%20a%20Kibsons%20order%2C%20you%20can%20return%20your%20cardboard%20box%20to%20the%20drivers.%20They%E2%80%99ll%20be%20happy%20to%20take%20it%20off%20your%20hands%20and%20ensure%20it%20gets%20reused%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EKind%20to%20health%20and%20planet%3C%2Fstrong%3E%3Cbr%3ESolar%20%E2%80%93%2025-50%25%20of%20electricity%20saved%3Cbr%3EWater%20%E2%80%93%2075%25%20of%20water%20reused%3Cbr%3EBiofuel%20%E2%80%93%20Kibsons%20fleet%20to%20get%2020%25%20more%20mileage%20per%20litre%20with%20biofuel%20additives%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESustainable%20grocery%20shopping%3C%2Fstrong%3E%3Cbr%3ENo%20antibiotics%3Cbr%3ENo%20added%20hormones%3Cbr%3ENo%20GMO%3Cbr%3ENo%20preservatives%3Cbr%3EMSG%20free%3Cbr%3E100%25%20natural%3C%2Fp%3E%0A
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
Three ways to get a gratitude glow
By committing to at least one of these daily, you can bring more gratitude into your life, says Ong.
- During your morning skincare routine, name five things you are thankful for about yourself.
- As you finish your skincare routine, look yourself in the eye and speak an affirmation, such as: “I am grateful for every part of me, including my ability to take care of my skin.”
- In the evening, take some deep breaths, notice how your skin feels, and listen for what your skin is grateful for.
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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The specs
Engine: 8.0-litre, quad-turbo 16-cylinder
Transmission: 7-speed auto
0-100kmh 2.3 seconds
0-200kmh 5.5 seconds
0-300kmh 11.6 seconds
Power: 1500hp
Torque: 1600Nm
Price: Dh13,400,000
On sale: now
Indoor cricket in a nutshell
Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai
16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership
Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.
Zones
A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
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