People carry the coffin of an Afghan female judge gunned down in Kabul. EPA
People carry the coffin of an Afghan female judge gunned down in Kabul. EPA
People carry the coffin of an Afghan female judge gunned down in Kabul. EPA
People carry the coffin of an Afghan female judge gunned down in Kabul. EPA


The Afghan government's clumsy fight against the ICC


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  • Arabic

July 02, 2021

On May 9, Afghanistan’s Foreign Minister, Mohammed Haneef Atmar, was finalising his remarks at the tail end of a visit to The Hague, where he was meeting with the International Criminal Court’s outgoing chief prosecutor, Fatou Bensouda, to discuss an investigation opened by the ICC into war crimes and crimes against humanity in Afghanistan.

"We have made encouraging progress in charting the way forward to ensure that no crime goes unpunished," Mr Atmar said in his official statement, given after the meeting.

The statement went out just as one of the most egregious war crimes to happen in Afghanistan this year was taking place. A massive car bomb went off outside a girls’ school in the West Kabul neighbourhood of Dashte Barchi, claiming 68 young lives and maiming 165 others.

The perpetrators remain unknown; the Afghan government blames the Taliban, and the Taliban denies their claims.

The attack on the school was, on the face of things, a tragic illustration of the urgency of Mr Atmar’s words. In reality, it was a tragic illustration of their insincerity. Mr Atmar was not in The Hague to assist the ICC’s investigation. Rather, he was there to try to get the ICC to drop it.

The ICC investigation of Afghanistan’s war poses an enormous problem for the government, which invited the prospect of such an investigation when it signed the Court’s founding document, the Rome Statute, in 2003. At the time, the transitional government under then-president Hamid Karzai only saw the upside. That government was birthed through a grand international process underwritten by international liberal ideals. Joining the ICC was a firm break from the Taliban era, and a mark of the new Afghanistan taking its place among the world’s nations. It did not anticipate that its own people might ever do anything to put themselves in legal jeopardy, or that it would embroil itself in an international legal mess.

But that is rarely how young governments in conflict states work. And overlooking the faults of such governments is not how the ICC works.

In fact, since the Karzai administration all the way through to today’s government under President Ashraf Ghani, Kabul’s approach has betrayed a consistent lack of understanding of not only legal logic, but the very logic of justice.

Haneef Atmar, the newly appointed Afghan minister of interior speaks to the National during the Afghanistan Conference (photo taken Wed Jan 27 2010 at the Churchill Hyatt Regency hotel) Photographer: Barry Salaam for The National
Haneef Atmar, the newly appointed Afghan minister of interior speaks to the National during the Afghanistan Conference (photo taken Wed Jan 27 2010 at the Churchill Hyatt Regency hotel) Photographer: Barry Salaam for The National

In the wake of the US invasion, the Afghan Independent Human Rights Commission spent years putting together an 800-page conflict mapping report, commissioned by Mr Karzai, documenting war crimes committed between 1978 and 2001. When the Karzai administration saw that those accused in the report included numerous ex-militia commanders since appointed to government posts (and appeared to be somehow surprised by this), it cancelled publication.

Mr Ghani promised in his presidential campaign to release the report. He has never done so. He has instead promoted a “Spanish model” of reconciliation, in which all war crimes committed before 2001 are forgotten and forgiven.

The ICC’s jurisdiction in Afghanistan commences in 2003, however, and forgiving and forgetting is not written into the Rome Statute. The Court’s Office of the Prosecutor (OTP) can be authorised by the Court to open an investigation into war crimes that occur in a member state’s territory – in this case, Afghanistan’s – when that state proves unwilling or unable to prosecute these crimes itself. And, importantly, once the investigation is opened, it is not limited to a particular party to a conflict. It covers all sides.

After years of preliminary work and a legal battle within the ICC itself, the OTP formally opened such an investigation into Afghanistan this March, and it has named parties including the Taliban and other terrorist groups, but also the Afghan military, and its allies the US military and the CIA.

The Afghan government has fought the prosecutor every step of the way, using ham-fisted strategies and incoherent, contradictory arguments.

Five years ago, when the OTP was trying to decide whether or not to request the Court’s authorisation for the investigation, the Afghan government argued that doing so could interfere with Kabul’s efforts to make peace with Gulbuddin Hekmatyar, the leader of an Afghan terrorist group, even though the OTP did not indicate any plans to investigate Hekmatyar or his organisation. It also argued that Afghanistan’s judiciary was willing and able to prosecute war crimes at home, rendering any ICC intervention unnecessary. But a peace deal the Afghan government would eventually sign with Mr Hekmatyar that year included a blanket amnesty for any war crimes he may have committed, greatly diminishing any confidence in Kabul’s hunger for justice.

At the end of 2019, when the ICC’s Appeals Chamber was deciding whether or not to finally authorise the investigation, the Afghan government repeated the justice-prevents-peace strategy, this time applying the logic to the Taliban peace talks. It argued that an ICC intervention could drive the Taliban away from the talks, while also insisting that it is able and willing to prosecute Taliban war crimes and, therefore, the Court doesn’t have to. It failed to mention how these Afghan-led prosecutions would not jeopardise the peace talks.

The government also argued, paradoxically, that while its judiciary is able to prosecute war crimes, now is not the right time for it to do so, because the country’s security situation is so poor that judges and prosecutors are frequently targeted by insurgents.

Moreover, as evidence of its seriousness, the Afghan government cited 180 cases it intends to investigate. Not a single one included the Afghan military as a perpetrator.

Mr Atmar has instead tried to turn the entire ICC investigation as its own weapon in its war against the Taliban. During his visit to The Hague, he issued a direct threat to the group, warning them that they could be put on trial at the ICC if they refused to make peace, even as he tried to ensure that such a trial never happens and argued that pursuing it would only make the Taliban more violent.

These paradoxes shed light on a flawed logic, which appears predicated on a perceived conflict between justice and peace. And it is no wonder. Afghanistan’s multitude wars have, in a way, been tools for justice – restoring the country by achieving retribution for past wrongs, whether they were committed by the Soviets, the Americans, various ethnic factions or – most acutely in the eyes of the government – the Taliban. The problem with this approach is that when war becomes the only tool for justice, agreeing to end a war means ending the pursuit of justice. Peace, in this line of thinking, is an agreement to ignore injustice, to forget and to move on.

But as 40 years of war in Afghanistan have shown, people do not move on. And war is an imperfect tool for justice. It only rights some wrongs while creating new ones. If Afghanistan is to see a day when war criminals no longer walk the streets with impunity, it will need to do it through real investigations and transparent, scrupulous trials that put everyone under the microscope. That will not prevent peace; it is a necessary part of creating peace.


Sulaiman Hakemy is opinion editor at The National

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

What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
SQUAD

Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Top New Zealand cop on policing the virtual world

New Zealand police began closer scrutiny of social media and online communities after the attacks on two mosques in March, the country's top officer said.

The killing of 51 people in Christchurch and wounding of more than 40 others shocked the world. Brenton Tarrant, a suspected white supremacist, was accused of the killings. His trial is ongoing and he denies the charges.

Mike Bush, commissioner of New Zealand Police, said officers looked closely at how they monitored social media in the wake of the tragedy to see if lessons could be learned.

“We decided that it was fit for purpose but we need to deepen it in terms of community relationships, extending them not only with the traditional community but the virtual one as well," he told The National.

"We want to get ahead of attacks like we suffered in New Zealand so we have to challenge ourselves to be better."

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

Spec%20sheet
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%204.7%22%20Retina%20HD%2C%201334%20x%20750%2C%20625%20nits%2C%201400%3A1%2C%20True%20Tone%2C%20P3%3Cbr%3E%3Cstrong%3EChip%3A%3C%2Fstrong%3E%20Apple%20A15%20Bionic%2C%206-core%20CPU%2C%204-core%20GPU%2C%2016-core%20Neural%20Engine%3Cbr%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%2012MP%2C%20f%2F1.8%2C%205x%20digital%20zoom%2C%20Smart%20HDR%2C%20Deep%20Fusion%3Cbr%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%204K%2B%40%2024%2F30%2F60fps%2C%20full%20HD%2B%40%2030%2F60fps%2C%20HD%2B%40%2030%20fps%3Cstrong%3E%3Cbr%3EFront%20camera%3A%20%3C%2Fstrong%3E7MP%2C%20f%2F2.2%2C%20Smart%20HDR%2C%20Deep%20Fusion%3B%20HD%20video%2B%40%2030fps%3Cbr%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%20Up%20to%2015%20hours%20video%2C%2050%20hours%20audio%3B%2050%25%20fast%20charge%20in%2030%20minutes%20with%2020W%20charger%3B%20wireless%20charging%3Cbr%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Touch%20ID%3Cbr%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP67%2C%20dust%2C%20water%20resistant%20up%20to%201m%20for%2030%20minutes%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh1%2C849%3C%2Fp%3E%0A
Dubai World Cup prize money

Group 1 (Purebred Arabian) 2000m Dubai Kahayla Classic - $750,000
Group 2 1,600m(Dirt) Godolphin Mile - $750,000
Group 2 3,200m (Turf) Dubai Gold Cup – $750,000
Group 1 1,200m (Turf) Al Quoz Sprint – $1,000,000
Group 2 1,900m(Dirt) UAE Derby – $750,000
Group 1 1,200m (Dirt) Dubai Golden Shaheen – $1,500,000
Group 1 1,800m (Turf) Dubai Turf –  $4,000,000
Group 1 2,410m (Turf) Dubai Sheema Classic – $5,000,000
Group 1 2,000m (Dirt) Dubai World Cup– $12,000,000

Simran

Director Hansal Mehta

Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey

Three stars

COMPANY PROFILE

Company: Bidzi

● Started: 2024

● Founders: Akshay Dosaj and Asif Rashid

● Based: Dubai, UAE

● Industry: M&A

● Funding size: Bootstrapped

● No of employees: Nine

The specs: 2018 BMW R nineT Scrambler

Price, base / as tested Dh57,000

Engine 1,170cc air/oil-cooled flat twin four-stroke engine

Transmission Six-speed gearbox

Power 110hp) @ 7,750rpm

Torque 116Nm @ 6,000rpm

Fuel economy, combined 5.3L / 100km

World Cricket League Division 2

In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.

UAE fixtures

Thursday, February 8 v Kenya; Friday, February v Canada; Sunday, February 11 v Nepal; Monday, February 12 v Oman; Wednesday, February 14 v Namibia; Thursday, February 15 final

UK%20record%20temperature
%3Cp%3E38.7C%20(101.7F)%20set%20in%20Cambridge%20in%202019%3C%2Fp%3E%0A
Specs

Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

Torque: 985Nm

Price: From Dh439,000

Available: Now

New UK refugee system

 

  • A new “core protection” for refugees moving from permanent to a more basic, temporary protection
  • Shortened leave to remain - refugees will receive 30 months instead of five years
  • A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
  • To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
  • Under core protection there will be no automatic right to family reunion
  • Refugees will have a reduced right to public funds
Company%20profile
%3Cp%3EName%3A%20Tabby%3Cbr%3EFounded%3A%20August%202019%3B%20platform%20went%20live%20in%20February%202020%3Cbr%3EFounder%2FCEO%3A%20Hosam%20Arab%2C%20co-founder%3A%20Daniil%20Barkalov%3Cbr%3EBased%3A%20Dubai%2C%20UAE%3Cbr%3ESector%3A%20Payments%3Cbr%3ESize%3A%2040-50%20employees%3Cbr%3EStage%3A%20Series%20A%3Cbr%3EInvestors%3A%20Arbor%20Ventures%2C%20Mubadala%20Capital%2C%20Wamda%20Capital%2C%20STV%2C%20Raed%20Ventures%2C%20Global%20Founders%20Capital%2C%20JIMCO%2C%20Global%20Ventures%2C%20Venture%20Souq%2C%20Outliers%20VC%2C%20MSA%20Capital%2C%20HOF%20and%20AB%20Accelerator.%3Cbr%3E%3C%2Fp%3E%0A
The%C2%A0specs%20
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Previous men's records
  • 2:01:39: Eliud Kipchoge (KEN) on 16/9/19 in Berlin
  • 2:02:57: Dennis Kimetto (KEN) on 28/09/2014 in Berlin
  • 2:03:23: Wilson Kipsang (KEN) on 29/09/2013 in Berlin
  • 2:03:38: Patrick Makau (KEN) on 25/09/2011 in Berlin
  • 2:03:59: Haile Gebreselassie (ETH) on 28/09/2008 in Berlin
  • 2:04:26: Haile Gebreselassie (ETH) on 30/09/2007 in Berlin
  • 2:04:55: Paul Tergat (KEN) on 28/09/2003 in Berlin
  • 2:05:38: Khalid Khannouchi (USA) 14/04/2002 in London
  • 2:05:42: Khalid Khannouchi (USA) 24/10/1999 in Chicago
  • 2:06:05: Ronaldo da Costa (BRA) 20/09/1998 in Berlin
Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

If you go

The flights

There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.

The trip

Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.

The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.

 

'Cheb%20Khaled'
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Heavily-sugared soft drinks slip through the tax net

Some popular drinks with high levels of sugar and caffeine have slipped through the fizz drink tax loophole, as they are not carbonated or classed as an energy drink.

Arizona Iced Tea with lemon is one of those beverages, with one 240 millilitre serving offering up 23 grams of sugar - about six teaspoons.

A 680ml can of Arizona Iced Tea costs just Dh6.

Most sports drinks sold in supermarkets were found to contain, on average, five teaspoons of sugar in a 500ml bottle.

Updated: July 02, 2021, 3:00 AM