US Secretary of State Marco Rubio has pledged to revoke additional international student visas as part of a clampdown on disruptive pro-Palestinian protests.
Hundreds of students have already been stripped of their US visas and targeted for deportation for their involvement in last year's on-campus protests against the war in Gaza.
The Trump administration claims protesters are anti-Semitic or Hamas sympathisers, and in several cases pro-Israel groups have provided the names of protesters to the government.
Mr Rubio, who has previously described protesters as “lunatics”, told the Senate Foreign Relations Committee that he had asked for details about students who took part in a recent protest. He did not say which one, but may have been referring to demonstrations this month at Columbia University in New York, where dozens of people were arrested.
“I asked, please can you find the arrest records of all the people that were arrested at that riot at that campus, because if any of them have a visa, we're going to revoke it,” Mr Rubio said.
When asked in a later hearing how many student visas had been revoked, Mr Rubio estimated the number to be in the thousands, including in cases where a student had dropped out or committed a crime. He said the number of students who have lost their visas because of campus protests was “probably under 1,000”. In March, he said it was more than 300.
The revocation of student visas has pitted the federal government against free speech advocates, who accuse it of targeting people for expressing opinions. The Trump administration says a visa is a privilege and not a right, and says protesters are unfairly disrupting campus life for other students.
Mr Rubio's testimony was interrupted several times by pro-Palestinian protesters decrying Israel's “genocide” in Gaza. They were quickly ejected from the hearing.
Democratic Senator Chris Van Hollen raised the case of Tufts University student Rumeysa Ozturk, a Turkish citizen who was targeted for deportation for co-authoring an essay that was critical of the university's response to student demands that it acknowledge the “Palestinian genocide”.
Mr Van Hollen described the targeting of students over their political views as akin to “the McCarthy-era witch hunts of the 1950s”.
“Your campaign of fear and repression is eating away [at] foundational values of our democracy,” Mr Van Hollen said.
Mr Rubio did not reference Ms Ozturk's case. He said the State Department would revoke more student visas.
“We're going to do more,” Mr Rubio said. “There are more coming. We're going to continue to revoke the visas of people who are here as guests and are disrupting our [institutions of] higher education.”
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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
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
