A Korean student at Columbia University, who is a legal permanent US resident and took part in pro-Palestinian protests, lodged a lawsuit against the administration of President Donald Trump on Monday to prevent her deportation, a court filing showed.
Yunseo Chung has lived in the US since she was seven, but her legal team was told two weeks ago that her lawful permanent resident status was being revoked, the filing in the District Court for the Southern District of New York showed.
The Trump administration says her US presence hinders its foreign policy agenda, according to the lawsuit. Ms Chung has not yet been arrested. Immigration agents have made several visits to her residences looking for her.
Actions against her "form part of a larger pattern of attempted US government repression of constitutionally protected protest activity and other forms of speech", the lawsuit said.
"The government's repression has focused specifically on university students who speak out in solidarity with Palestinians and who are critical of the Israeli government's ongoing military campaign in Gaza."
Ms Chung is in her third year at Columbia and was reportedly cleared of wrongdoing during disciplinary proceedings related to her protest activities.
Momodou Taal, a dual Gambian-British citizen in the US on a student visa who took part in pro-Palestine protests at Cornell University in New York, has been told to turn himself in to immigration authorities for deportation.
Mr Taal is also suing the Trump administration, saying that deportations of pro-Palestinian activists breach free speech protected under the First Amendment.
"Anything that shows solidarity of Palestine is being mischaracterised quite erroneously as anti-Semitism. That’s the way in which they are trying to get us to stop speaking about Palestine," he told The Intercept.
The lawsuits follow the detention of other students at Columbia who are legal permanent residents or on valid visas after they took part in the pro-Palestine protest movement that swept university campuses across the country last year.
Mahmoud Khalil, a former graduate student of Palestinian descent who chosen to negotiate with the university administration, was arrested at his residence in New York and told his green card had been revoked.
And last week, Badar Khan Suri, an Indian citizen studying at Georgetown University in Washington, was arrested and accused of having ties to Hamas.
Mr Trump has vowed to deport pro-Palestinian activists who have taken part in protests on US university campuses against Israel's war in Gaza. He has claimed the protesters are anti-Semitic and support Hamas militants.
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 to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
