Harris's 37-minute speech devoted less than 3 minutes to the war in Gaza. AP
Harris's 37-minute speech devoted less than 3 minutes to the war in Gaza. AP
Harris's 37-minute speech devoted less than 3 minutes to the war in Gaza. AP
Harris's 37-minute speech devoted less than 3 minutes to the war in Gaza. AP


Kamala Harris missed an opportunity with weak words for Palestine


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August 23, 2024

For all intents and purposes, the Democratic Party has just concluded a very successful convention in Chicago. After having US President Joe Biden address the convention on the first night in his “swan song” address, the party quickly pivoted to the future, focused on Kamala Harris as its nominee to stand in November’s presidential election. And with America’s continued importance as the world’s leading military and economic superpower, non-Americans without the right to vote around the world tuned in to Ms Harris’s acceptance speech late Thursday night.

Many in the Middle East were tuning in to hear what she would say about Palestine and Israel. In her 37-minute speech, Ms Harris spoke for just under 3 minutes on Gaza. Those hoping to hear a message of hope or a new approach to breaking the cycle of violence and war in Palestine and Israel were disappointed.

Ms Harris began her remarks on Gaza by saying: “President Biden and I are working around the clock because now is the time to get to a hostage deal and ceasefire done.” However, that work has yet to succeed, as the killing escalates and American arms sales to Israel continue.

Ms Harris then went on to repeat the lines spoken by all leading US politicians, declaring a commitment to “Israel’s right to defend itself and I will always ensure Israel has the ability to defend itself”. This was a clear indication that Ms Harris rejects calls on Washington to limit arms sales to Israel, even as it continues with the brutal manner in which it is prosecuting the war.

And then Ms Harris went on to name “the terrorist organisation Hamas” for being responsible for the “horror” of the October 7 attack, saying the people of Israel must never face such horror again.

Hundreds of Palestine supporters protested outside the DNC against the party's inaction on the war in Gaza. EPA
Hundreds of Palestine supporters protested outside the DNC against the party's inaction on the war in Gaza. EPA
Harris repeated the lines spoken by all leading US politicians, declaring a commitment to 'Israel’s right to defend itself'

She did not, however, make a similar pledge to the Palestinians, who have faced more than 10 months of a deadly war that has killed over 40,000, injured many more and left hundreds of thousands homeless and facing starvation. While Ms Harris acknowledged “what has happened in Gaza over the past 10 months is devastating…so many innocent lives lost…the scale of the suffering is heartbreaking”, she did not say who is responsible for that suffering or why “desperate, hungry people (are) fleeing for safety over and over again”.

The passive voice in referring to the death and destruction visited by the Israeli army upon the Palestinians is emblematic of America’s refusal to blame Israel for Palestinian deaths or for the occupation of Palestinian land. Without holding Israel to account in any manner, it appears that a Harris presidency would be no different from the current administration. She repeated that she and Mr Biden are “working to end this war such that Israel is secure, the hostages are released, the suffering in Gaza ends and the Palestinian people can realise their right to dignity, security, freedom and self-determination”, without explaining how or committing to holding all those responsible for killing accountable.

Ms Harris’s speech came at the end of a DNC convention that was met with hundreds of protesters demanding that Palestinian Americans or those concerned about developments in Gaza be given the floor – a demand that was flatly rejected by Democratic party leadership. The Uncommitted movement, which threatens the Democratic party in key swing states like Michigan, was active on the sidelines of the convention.

Congresswoman Pramila Jayapal, who is chair of the US Progressives movement in Congress was among those calling for the Uncommitted movement to be given a chance to address the DNC. The convention’s celebratory tone, including music from John Legend and Pink, is a far cry from the panels held by doctors who have worked in Gaza giving testimonials just a few rooms down from the convention.

The DNC did give the opportunity to address the convention to Jon Polin and Rachel Goldberg-Polin, the parents of a 23-year-old American Israeli hostage Hersh Goldberg-Polin. They spoke movingly about the need to get to a deal and release the hostages.

The convention ended, however, without giving any Palestinian American or Arab American a platform to speak from the podium. That absence reflected “more of the same” from the Democrats when it comes to Palestine and the wider region.

From climate activists to defence contractors, people the world over were following Ms Harris’s speech. Ultimately, party conventions are for domestic affairs. But Palestine is today a domestic issue, as Israel has been for decades. And Ms Harris’s promise of being a “president for all Americans” fell short for those Americans who wanted their voice heard on Palestine. On that count, the convention was not as successful as Democrats should have hoped.

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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Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

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Updated: August 25, 2024, 5:20 PM