There is hardly any human right more uncontroversial or universally agreed-upon than the rights of a child, at least in principle. Out of the nine binding international treaties on human rights, the Convention on the Rights of the Child is the most subscribed, ratified by every UN member state except the US. The success of that treaty is not only a landmark event in the advancement of an international framework for human rights, but also a pointer to the universality of the spirit underlying it; in nearly every culture, religion and legal system, special protections are given to children – particularly to shield them from the actions of adults.
Many have made the case that human rights have been on the decline this century, pulled back by a long thread of global events ranging from the US-led “War on Terror” that began in 2001 to the rise of far-right populism in the decade after to the climate of fear sparked by the pandemic in the past two years. It will take the benefit of hindsight decades from now to judge whether that was really the case, but the rights of children are probably a good canary in the coal mine that tells us which way the winds are blowing.
The state of affairs is particularly clear in instances where it is not conflict or chaos that threatens children’s wellbeing, but sheer political will. The perfect illustration lies in the situation of thousands of children stranded in north-eastern Syria, who are citizens of a large cross-section of countries from Europe and Central Asia. Their home governments’ inaction in protecting them is indicative of a tragic and growing consensus among too many countries that there are instances where the rights of children do not matter much.
A month ago, Save the Children, a charity, warned that it will take 30 years to repatriate the 7,300 children of non-Syrian and non-Iraqi ISIS fighters stranded in unsafe camps in north-eastern Syria, if such repatriations continue at their present pace. This is the tip of the iceberg; the camps also house more than 18,000 Iraqi children in need of their own repatriation.
The obstacles to the repatriation of these children are clear, a result of the ambivalence of the countries who are meant to take them, demonstrating a disregard for their obligations – legal and moral – to protect their own citizens. In many cases, the surviving mothers of such children are former members of ISIS themselves. Governments do not – or do not want to be seen to – want to spend resources rescuing those mothers from a quagmire of their own making, and so the children suffer. That supposed unseemliness aside, solving the problem would, from a purely logistical point of view, be relatively straightforward. Kurdish authorities who administer the regions in which the camps are situated have all but begged foreign governments to come and collect the children.
Children play in a displacement camp for Yazidi people, north of Dohuk, Iraq, on January 26, 2022. AFP
Kurdish authorities have all but begged foreign governments to come and collect the children
For children who are actually from the region, the challenges are more complicated, but equally egregious. This is particularly true in the case of children born to Yazidi women who were kidnapped and raped by ISIS fighters. Elders from the Yazidi community, a highly insular minority religious group in Syria and Iraq, have decreed since the fall of ISIS’s so-called caliphate in 2019 that any Yazidis kidnapped by the group would be welcomed back into the communities. Their children, however, would not, because they were born to non-Yazidi men and the community’s religious beliefs preclude such individuals from living among them. It does not help, in this instance, that Iraqi law identifies one’s religion based on that of their father, forfeiting any legal claim these children might have to a Yazidi identity.
The religious beliefs and legal peculiarities are not the only obstacle – mothers have been warned that their children would be discriminated against for the rest of their lives, tainted by association with their militant fathers.
Consequently, for the past three years Yazidi women unwilling to abandon their children have been forced to live in the Syrian camps with other widows of ISIS members, reportedly disguising themselves as Muslim Arabs to avoid any harassment or forced repatriation to their home community. For those who wish to return to Yazidi villages, the situation is even worse. Their children have mostly ended up in orphanages in Syria and Iraq, left to the care of charity workers.
The common thread for all these children – foreign or Iraqi, born to radicalised mothers or Yazidi victims – is stigma. In countries outside the region, particularly in the West, the stigma comes from the politicisation of these child welfare cases. In Iraq, it is a deeper, older stigma drawn from tribalism. Neither presents a valid excuse; both are exactly the kinds of harmful mentalities that human rights laws are designed to protect victims against.
As with the foreign children of ISIS fighters, it will take years for the Yazidi children and their mothers to see their rights restored. In recognition of the Yazidis’ plight, some western countries have offered to take Yazidi women and their children in. While the outcome would be a noble service to these families, the hypocrisy would, of course, be more than apparent; the only thing differentiating the children who are already citizens of these countries from their Yazidi counterparts is the alleged sins of their mothers.
If the goal is to do the greatest humanitarian good and create a sustainable way out of the horrors ISIS created, then there is a better way. Instead of trading their own responsibilities away to cover for Iraqi human rights failings, foreign powers can bite the bullet, accept responsibility for their own citizens and look after their children. They can also help Iraq, for its part, take steps to reinforce the rights of Yazidi women and children to thrive at home, with or without support from their community.
From the day ISIS fell, a little over three years ago, the scars its brutality left on the Middle East were clear. It will take at least a generation, billions of dollars and huge, national efforts to heal them. Most of the steps involved will be gruelling and complicated. But doing right by these children and their mothers would be one of the easier ones. And getting the job done would send a strong signal that the world hasn’t forgotten something that once seemed so obvious to nearly everyone, the rights of the child.
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
SQUADS
UAE
Mohammed Naveed (captain), Mohamed Usman (vice-captain), Ashfaq Ahmed, Chirag Suri, Shaiman Anwar, Mohammed Boota, Ghulam Shabber, Imran Haider, Tahir Mughal, Amir Hayat, Zahoor Khan, Qadeer Ahmed, Fahad Nawaz, Abdul Shakoor, Sultan Ahmed, CP Rizwan
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
Getting there Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes
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
Starring: Mark Ruffalo, Anne Hathaway, William Jackson Harper
Rating: ****
The specs: 2017 Porsche 718 Cayman
Price, base / as tested Dh222,500 / Dh296,870
Engine 2.0L, flat four-cylinder
Transmission Seven-speed PDK
Power 300hp @ 6,500rpm
Torque 380hp @ 1,950rpm
Fuel economy, combined 6.9L / 100km
BUNDESLIGA FIXTURES
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
MATCH INFO
Syria v Australia
2018 World Cup qualifying: Asia fourth round play-off first leg
Venue: Hang Jebat Stadium (Malacca, Malayisa)
Kick-off: Thursday, 4.30pm (UAE)
Watch: beIN Sports HD
* Second leg in Australia scheduled for October 10
When: The one-off Test starts on Friday, May 11 What time: Each day’s play is scheduled to start at 2pm UAE time. TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.
The 12 breakaway clubs
England
Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur
Dialysis is a way of cleaning your blood when your kidneys fail and can no longer do the job.
It gets rid of your body's wastes, extra salt and water, and helps to control your blood pressure. The main cause of kidney failure is diabetes and hypertension.
There are two kinds of dialysis — haemodialysis and peritoneal.
In haemodialysis, blood is pumped out of your body to an artificial kidney machine that filter your blood and returns it to your body by tubes.
In peritoneal dialysis, the inside lining of your own belly acts as a natural filter. Wastes are taken out by means of a cleansing fluid which is washed in and out of your belly in cycles.
It isn’t an option for everyone but if eligible, can be done at home by the patient or caregiver. This, as opposed to home haemodialysis, is covered by insurance in the UAE.