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.
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
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
Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
Sellers should focus on providing high-quality used goods at attractive prices to buyers.
It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
Be creative and look around your home for valuable items that you no longer need but might be useful to others.
Recipe: Spirulina Coconut Brothie
Ingredients
1 tbsp Spirulina powder
1 banana
1 cup unsweetened coconut milk (full fat preferable)
1 tbsp fresh turmeric or turmeric powder
½ cup fresh spinach leaves
½ cup vegan broth
2 crushed ice cubes (optional)
Method
Blend all the ingredients together on high in a high-speed blender until smooth and creamy.