Protesters rally at the Ohio Statehouse after the Supreme Court overturned Roe vs. Wade on June 24, 2022 in Columbus, Ohio. AP
Protesters rally at the Ohio Statehouse after the Supreme Court overturned Roe vs. Wade on June 24, 2022 in Columbus, Ohio. AP
Protesters rally at the Ohio Statehouse after the Supreme Court overturned Roe vs. Wade on June 24, 2022 in Columbus, Ohio. AP
Protesters rally at the Ohio Statehouse after the Supreme Court overturned Roe vs. Wade on June 24, 2022 in Columbus, Ohio. AP


It's not a good look for US courts to be at the centre of a political maelstrom


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August 15, 2023

US political realities are being dominated by the legal system and the judiciary to a virtually unprecedented degree. An activist, ultra-conservative and highly assertive Supreme Court is setting itself up as the premier national decision-making body. State Supreme Courts are also asserting extraordinary powers. And high-profile criminal cases may, more than anything else, define the next presidential election.

The Supreme Court's reactionary Catholic majority is simultaneously pleasing and roiling both friends and foes. In particular, the 2022 Dobbs v Jackson Women's Health Organisation ruling that stripped women of a 50-year-old constitutional right to reproductive choice early in a pregnancy is having a devastating effect on women seeking health care in much of the country. But it's also proving even more of a political bombshell than many liberals hoped and some conservatives feared.

No one was sure if the initial outpouring of anger from women's rights groups and others would have a sustained long-term political impact. After all, other issues could overtake reproductive rights for attention, or the politics of abortion access could find its own equilibrium in various states. But the issue has remained a top national political force.

Protesters march around the Arizona Capitol after the Supreme Court decision to overturn the Roe v. Wade, on June 24, 2022, in Phoenix. AP
Protesters march around the Arizona Capitol after the Supreme Court decision to overturn the Roe v. Wade, on June 24, 2022, in Phoenix. AP

It's clear that the Supreme Court ruling is more profoundly at odds with majority American public opinion than initially understood, not only in liberal or moderate states, but in some highly conservative ones. That certainly helped the Democrats perform far better in the 2022 midterms than was widely expected. It seems likely to be a major asset to Democratic candidates in general, and President Joe Biden's re-election bid in particular, in 2024.

Every time voters have been able to make their voices heard directly through state referenda, abortion access has won decisively. Nonetheless, conservative courts are working to maintain these restrictions despite the popular will. This is likely to maintain and exacerbate the sense of outrage.

Ohio's anti-choice laws are so strict that a pregnant 10-year-old rape victim had to flee to nearby Indiana to access healthcare that saved her from dire consequences of giving birth at her age

In highly conservative Kentucky, voters overwhelmingly sided with abortion access. Nonetheless, the state Supreme Court, following the national court's lead, ruled that two highly restrictive 2019 state laws, one banning nearly all abortions and the other banning all beyond six weeks of pregnancy, should remain in place for now, despite the will of most voters.

The right-wing state legislature in Ohio – which used to be reliably liberal but has become distinctly conservative in recent years – has taken note of this trend. It sought to prevent voters from amending the state constitution to protect reproductive rights in a coming November ballot initiative.

Even though Ohio conservatives have been campaigning against August referenda as bad for democracy because they typically produce low voter turnout in the lazy summer months, that's exactly when they introduced a ballot initiative to require many more signatures to introduce a measure and a 60 per cent supermajority, rather than the existing simple majority, to amend the state constitution.

People gather to protest the Supreme Courts 6-3 decision in the Dobbs v. Jackson Women’s Health Organisation at Washington Square Park on June 24, 2022 in New York City. AFP
People gather to protest the Supreme Courts 6-3 decision in the Dobbs v. Jackson Women’s Health Organisation at Washington Square Park on June 24, 2022 in New York City. AFP

They were obviously counting on the very qualities about an August vote against which they had complained so bitterly. And even though the referendum issue was only indirectly about reproductive rights, turnout was unusually large and the anti-choice measure was trounced by a massive 14 points. Given voting patterns from the past two elections, it's obvious that plenty of Republicans and conservative voters joined liberals in rejecting the cynical ploy.

Ohio's anti-choice laws are so strict that a pregnant 10-year-old rape victim had to flee to nearby Indiana to access health care that saved her from likely dire physical and personal consequences of giving birth at her age. Such cases are happening throughout the country, and the backlash is proving broad, deep and long-lasting. So, the Supreme Court has delivered individual women and the Republican Party massive, albeit very different, crises at the national level and in many states.

The Supreme Court itself is increasingly bedevilled by unprecedented corruption accusations, particularly regarding the longest-serving justice, Clarence Thomas. Hardly a week goes by without new revelations of gifts and benefits he has received from numerous wealthy "friends,” including underwriting his motorhome, purchasing and refurbishing his mother's home, paying his ward’s tuition and lavish vacations – including 38 trips abroad, 34 private jet or helicopter rides, numerous yacht voyages, resort vacations and exclusive club memberships – among many others.

In November 2022, I wrote in these pages that the Supreme Court has become “the most corrupt, corrupted and corrupting” major national institution. The case for that has grown significantly stronger since then. A reasonable person would surely see this as public office being used for private gain.

From this “exalted” level of constitutional jurisprudence to more down and dirty criminal prosecutions, both sides in the likely rematch between Mr Biden and his predecessor, Donald Trump, are being haunted by criminal prosecutions.

An investigation of Mr Biden's son, Hunter, begun during Mr Trump's presidency over alleged tax and gun offences was continued by the Biden administration under the same federal prosecutor, David Weiss, to avoid accusations of favouritism.

Hunter Biden, son of US President Joe Biden, departs from the federal court after a plea hearing on two misdemeanour charges of willfully failing to pay income taxes in Wilmington, Delaware, US, on July 26. Reuters
Hunter Biden, son of US President Joe Biden, departs from the federal court after a plea hearing on two misdemeanour charges of willfully failing to pay income taxes in Wilmington, Delaware, US, on July 26. Reuters

A plea deal that probably would have spared him prison time was rejected by a judge and is now being renegotiated, although the charges might go to trial. Mr Weiss has been elevated to special counsel status, providing him additional independence. For President Biden, the danger is a constant drip-drip of news about his son's legal travails – dovetailing with evidence-free Republican accusations that the two Bidens partnered in corruption schemes – could harm his re-election prospects.

It could even help offset the tsunami of criminal trials facing his likely opponent, Mr Trump. Though the charges against the younger Mr Biden are trivial in comparison to the over 100 already facing Mr Trump, much of the public may assume a false equivalence. Mr Trump has now been criminally indicted for a fourth time over an alleged plot to overturn the 2020 election results in Georgia. The prosecutor has introduced a sprawling racketeering case involving 18 defendants, the opposite approach to that of special counsel Jack Smith, who has charged Mr Trump alone to promote speed and simplicity.

Either way, unless Hunter Biden secures a stable plea agreement with his father's Justice Department, his trial could attenuate public dismay with Mr Trump.

With the corruption-contaminated US Supreme Court and state-level equivalents deeply at odds with public sentiments, and criminal trials bedevilling the likely Republican nominee and, possibly, the son of his Democratic opponent, US courts find themselves inappropriately at the centre of the national political maelstrom. That's unhealthy, alarming and bad for almost everyone.

French business

France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.

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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Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
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UAE v Australia, Friday, 8pm, Hazza bin Zayed Stadium, Al Ain

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Greg Lukianoff and Jonathan Haidt, Penguin Randomhouse

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Amal likes watching Japanese animation movies and Manga - her favourite is The Ancient Magus Bride

She is the eldest of 11 children, and has four brothers and six sisters.

Her dream is to meet with all of her friends online from around the world who supported her work throughout the years

Her favourite meal is pizza and stuffed vine leaves

She ams to improve her English and learn Japanese, which many animated programmes originate in

Updated: August 16, 2023, 8:39 AM