Mahmoud Khalil from the documentary 'The Encampments', set to be released later in the year by Watermelon Pictures.
Mahmoud Khalil from the documentary 'The Encampments', set to be released later in the year by Watermelon Pictures.
Mahmoud Khalil from the documentary 'The Encampments', set to be released later in the year by Watermelon Pictures.
Mahmoud Khalil from the documentary 'The Encampments', set to be released later in the year by Watermelon Pictures.

Judge says Trump administration cannot detain Columbia protester Mahmoud Khalil


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A federal judge ruled on Wednesday that US President Donald Trump's administration cannot use US foreign policy interests to justify its detention of Columbia University student and activist Mahmoud Khalil.

The judge said that Mr Khalil's legal team had shown that his continued detention is causing irreparable harm to his career, his family and his right to free speech. The government had until Friday to appeal.

Mr Khalil, who was a leader in campus pro-Palestine protests last year, is being held in an immigration detention centre in Louisiana after he was arrested in early March and threatened with deportation.

The State Department revoked his green card under a little-used provision of immigration law granting the Secretary of State the power to seek the deportation of any non-citizen whose presence in the country is considered to be adverse to US foreign policy interests.

The White House has also accused Mr Khalil of disseminating Hamas propaganda during the protests.

A judge in Louisiana had previously ruled that the US government could proceed with efforts to deport him. He was denied furlough in late April to attend the birth of his first child.

His arrest was part of a Trump administration crackdown on so-called anti-Semitism on university campuses. The administration has deemed pro-Palestine protests to fall under this umbrella.

Mr Khalil has described himself as a political prisoner and said that his arrest was indicative of anti-Palestinian racism in the US.

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Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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.

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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.

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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. 

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Updated: June 12, 2025, 12:10 AM