This week, a 90-year-old man is up before a UN-backed war crimes tribunal in Phnom Penh, Cambodia. Khieu Samphan’s appeal against his genocide conviction should in theory shine a light upon one of the most terrible periods of Cambodian history. The defendant was head of state during the years the country was ruled by the Khmer Rouge from 1975-79. In that time, over a quarter of the population died during a murderous, Maoist failed attempt to turn Cambodia into an agrarian utopia.
Khieu’s trial is in some ways symbolic; he is already serving a life sentence after being found guilty in 2014 of crimes against humanity. But it is also important, not least because it may be the last of the cases to be heard by the Extraordinary Chambers in the Courts of Cambodia (ECCC) set up in 2006 to bring former Khmer Rouge leaders to account for the horrors they inflicted upon their country all those decades ago.
It is also an impressive exception to the climate of impunity in the region. While no other South-East Asian leader stands accused of being responsible for the deaths of millions, justice was denied to the more than 500,000 victims of the anti-communist purge perpetrated in Indonesia from 1965 to 1966, while it seems entirely possible that none of Myanmar’s past and present leadership will ever have to answer for their persecution and ethnic cleansing of the Rohingya. The trials in Cambodia came far too late for many – not least the Khmer Rouge leader Pol Pot, known as "Brother Number One", who died before the court was established – but they do represent the country delivering a real reckoning with its past.
Well, some of its past, anyway. One criticism of the tribunal is that although it has cost $300 million so far, it has resulted in only three convictions. The age of some defendants partially explains this. The regime’s foreign minister, Ieng Sary, died mid-trial in 2013, and his wife, the former social affairs minister, Ieng Thirith, was deemed unfit for trial because of her dementia.
“Comrade Duch”, the head of the notorious Tuol Sleng (S-21) prison camp which is now a genocide museum, was sentenced to life imprisonment, as was Nuon Chea, “Brother Number Two” to Pol Pot. But those verdicts, along with those on Khieu Samphan – assuming his second is upheld – constitute a paltry number considering the hellish nightmare the Khmer Rouge unleashed upon Cambodia.
Prime Minister Hun Sen – himself a one-time Khmer Rouge commander until he defected to the Vietnamese-backed opposition forces – is strongly opposed to any further trials, warning that bringing back the ghosts of the past risks instability or even civil war.
But the truth is that it suits many not to delve too deeply into the history of the Khmer Rouge, who continued to exist well into the 1990s. Despite being forced out of Cambodia after Vietnam invaded in 1979, the international community allowed the organisation to continue holding the country’s seat at the UN until 1993, first on its own and then as part of a coalition government-in-exile opposed to the administration Hanoi had installed.
This was not least due to support for the Khmer Rouge from the US and China, because both were fiercely aligned against Vietnam. China actively propped up the group, with military advisers and money. America’s involvement was more shadowy, with former secretary of state Henry Kissinger saying: “I don't believe we did anything for Pol Pot. But I suspect we closed our eyes when some others did something for Pol Pot." Many have accused the US of giving covert aid.
On occasion, the assistance was out in the open. The veteran Singaporean diplomat Bilahari Kausikan recalled that when the UN held an international conference on Cambodia in 1981, the Association of South-East Asian Nations proposed that there should be elections as and when the Vietnamese withdrew, but that China and the US wanted the Khmer Rouge to come back to government. “The US supported the return of a genocidal regime. Did any of you imagine that the US once had in effect supported genocide?” he asked an audience at a lecture in 2016.
Did any of you imagine that the US once had in effect supported genocide?
Bilahari Kausikan
Little of this is remembered today, which is convenient. The communist government backed by Vietnam – through which Hun Sen first became prime minister – may have been repressive and cruel, but it would surely be incomprehensible to younger Americans to learn that successive US administrations preferred a group that killed possibly up to three million of their fellow countrymen. These are facts that should be better known.
Will the UN-backed tribunal in Cambodia succeed in increasing understanding about those years of “the killing fields”? Sebastian Strangio, whose book Cambodia: From Pol Pot to Hun Sen and Beyond is an authoritative history of the country’s modern times, thinks so – partly.
“The ECCC has left behind an archive of testimony that will be a rich resource for a future generation of historians,” he tells me. “It has also helped to initiate a public discussion about the Khmer Rouge and the horrific acts committed during its three years, eight months, and 20 days in power. For some there has also been power in seeing once-untouchable people put on trial.”
It has been no equivalent to the Nuremberg trials that prosecuted the chief Nazi leaders after the Second World War. “Given how tightly circumscribed the ECCC has been by politics – both domestic and international – it’s hard to say that the tribunal has fulfilled the heavy expectations that were heaped upon it,” says Mr Strangio.
Maybe so. But it still provides an example for the region as to how a painful history can be re-examined and at least some justice be seen to be done. “In the West, you remember everything,” Fadli Zon, the former deputy speaker of the Indonesian parliament, once said to me. “Here, we forget very easily.” In Cambodia, and hopefully the world, perhaps not so easily now.
Zayed Sustainability Prize
Company%20profile
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MIDWAY
Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment
Directed: Roland Emmerich
Cast: Ed Skrein, Woody Harrelson, Dennis Quaid, Aaron Eckhart, Luke Evans, Nick Jonas, Mandy Moore, Darren Criss
Rating: 3.5/5 stars
More from Rashmee Roshan Lall
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
Juliot Vinolia’s checklist for adopting alternate-day fasting
- Don’t do it more than once in three days
- Don’t go under 700 calories on fasting days
- Ensure there is sufficient water intake, as the body can go in dehydration mode
- Ensure there is enough roughage (fibre) in the food on fasting days as well
- Do not binge on processed or fatty foods on non-fasting days
- Complement fasting with plant-based foods, fruits, vegetables, seafood. Cut out processed meats and processed carbohydrates
- Manage your sleep
- People with existing gastric or mental health issues should avoid fasting
- Do not fast for prolonged periods without supervision by a qualified expert
FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff
The%20stats%20and%20facts
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Killing of Qassem Suleimani
BULKWHIZ PROFILE
Date started: February 2017
Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)
Based: Dubai, UAE
Sector: E-commerce
Size: 50 employees
Funding: approximately $6m
Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
SRI LANKS ODI SQUAD
Perera (capt), Mendis, Gunathilaka, de Silva, Nissanka, Shanaka, Bandara, Hasaranga, Udana, Dananjaya, Dickwella, Chameera, Mendis, Fernando, Sandakan, Karunaratne, Fernando, Fernando.
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Credits
Produced by: Colour Yellow Productions and Eros Now
Director: Mudassar Aziz
Cast: Sonakshi Sinha, Jimmy Sheirgill, Jassi Gill, Piyush Mishra, Diana Penty, Aparshakti Khurrana
Star rating: 2.5/5
Museum of the Future in numbers
- 78 metres is the height of the museum
- 30,000 square metres is its total area
- 17,000 square metres is the length of the stainless steel facade
- 14 kilometres is the length of LED lights used on the facade
- 1,024 individual pieces make up the exterior
- 7 floors in all, with one for administrative offices
- 2,400 diagonally intersecting steel members frame the torus shape
- 100 species of trees and plants dot the gardens
- Dh145 is the price of a ticket
Best Foreign Language Film nominees
Capernaum (Lebanon)
Cold War (Poland)
Never Look Away (Germany)
Roma (Mexico)
Shoplifters (Japan)
UAE currency: the story behind the money in your pockets
From exhibitions to the battlefield
In 2016, the Shaded Dome was awarded with the 'De Vernufteling' people's choice award, an annual prize by the Dutch Association of Consulting Engineers and the Royal Netherlands Society of Engineers for the most innovative project by a Dutch engineering firm.
It was assigned by the Dutch Ministry of Defence to modify the Shaded Dome to make it suitable for ballistic protection. Royal HaskoningDHV, one of the companies which designed the dome, is an independent international engineering and project management consultancy, leading the way in sustainable development and innovation.
It is driving positive change through innovation and technology, helping use resources more efficiently.
It aims to minimise the impact on the environment by leading by example in its projects in sustainable development and innovation, to become part of the solution to a more sustainable society now and into the future.
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How%20champions%20are%20made
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The Bio
Name: Lynn Davison
Profession: History teacher at Al Yasmina Academy, Abu Dhabi
Children: She has one son, Casey, 28
Hometown: Pontefract, West Yorkshire in the UK
Favourite book: The Alchemist by Paulo Coelho
Favourite Author: CJ Sansom
Favourite holiday destination: Bali
Favourite food: A Sunday roast