Zahid Quraishi, nominated by US President Joe Biden to be a US District Judge for the District of New Jersey, is sworn in to testify before a Senate Judiciary Committee hearing on pending judicial nominations on Capitol Hill in Washington, DC on April 28. AFP
Zahid Quraishi, nominated by US President Joe Biden to be a US District Judge for the District of New Jersey, is sworn in to testify before a Senate Judiciary Committee hearing on pending judicial nominations on Capitol Hill in Washington, DC on April 28. AFP
Zahid Quraishi, nominated by US President Joe Biden to be a US District Judge for the District of New Jersey, is sworn in to testify before a Senate Judiciary Committee hearing on pending judicial nominations on Capitol Hill in Washington, DC on April 28. AFP
Zahid Quraishi, nominated by US President Joe Biden to be a US District Judge for the District of New Jersey, is sworn in to testify before a Senate Judiciary Committee hearing on pending judicial nom

The many reasons it's wrong to ask a judicial nominee about their religion


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This month, US President Joe Biden announced the nomination of Zahid Quraishi, a magistrate judge in New Jersey since 2019, for the United States District Court for New Jersey.

If selected, it would make Mr Quraishi the first Muslim federal judge in America. And yet, even in the middle of his nomination hearings, a US senator asked Mr Quraishi: “What do you know about Sharia law?”

This line of inquiry is problematic for many reasons. For one, it is the modern equivalent of the popular, last-century version of asking a Catholic politician, on the verge of taking public office, whether he or she will pledge "loyalty to the pope or the constitution".

When Mr Biden announced he would nominate Mr Quraishi, it was presented as an effort to ensure that the federal judiciary reflected the “full diversity of the American people”.

Mr Quraishi's career shows him to be a deeply established  figure: 21 years as a federal prosecutor and as a defence attorney and a US military officer. Yet, Senator Dick Durbin felt the need to ask Mr Quraishi about "Sharia law", even though he said he was "almost embarrassed" to do, but felt he had to because it was likely to "come up at some point". Senator Durbin may have meant well, but the question just shows how deep-seated some problems still are.

More than 60 years ago, then Senator John F Kennedy, as he ran for president of the US, had to respond to critics who were concerned that a Catholic like him could not be loyal to the US constitution. After all, only a decade before, a best-selling book by Paul Blanchard called American Freedom and Catholic Power said Catholics were a threat to liberal democracy. Catholics were considered loyal to the Vatican in Rome. And as far as Blanchard was concerned, Rome stood for "anti-democratic social policies" that were "intolerant," "separatist," and "un-American". But Blanchard might have only expressed what a number of Protestants in America thought, which is why the book did so well.

It wasn't so long ago that Al Smith, the Democratic nominee for president in 1928, had to respond to an article in the Atlantic magazine that questioned whether a Roman Catholic could be loyal to both the constitution and the pope.

But this is 2021. One would presume that America has moved on – and certainly, it has when it comes to Catholics. After all, Kennedy did become president of the US, and Joe Biden’s Catholicism was not a stumbling block when he ran for office either. Yet, when it comes to Muslims, some sections of society still view the world in unsettling and parochial ways.

The reality is that for many Muslims, the Sharia is how they understand their religion, in the same way that Jews engage with halakha, or Catholics with canon law. Practising Muslims observe the Sharia on a daily basis – in how they live their lives, conduct their prayers, their rituals and more generally, their ethics. How people even become Muslim is organised through the Sharia. And asking Mr Quraishi about "Sharia law" calls into question the troubling ways in which some people, even in high office, look at Muslims and more widely, at Islam.

A recent book by American author Asma Uddin, When Islam is not a Religion, elaborates on this. Religious freedom is supposed to be a crucial part of American democracy – and certainly when it comes to Christians and Jews, it is hard to argue that such freedom does not exist.

But in recent years, some politicians and commentators, have tried to make the case that religious freedom does not apply to Muslims.

Take, for example, what a Republican state legislator in Oklahoma, John Bennett, said in 2014: “Islam is not even a religion; it is a political system that uses a deity to advance its agenda of global conquest.”

This is a peculiar claim, and contrary to the First Amendment of the US constitution. And yet Mr Bennett is far from being the only one who holds such beliefs.

Michael Flynn, former US national security adviser, during the Trump administration, told an Act for America conference: "Islam is a political ideology" that "hides behind the notion of it being a religion."

Other commentators too have tried to make similar arguments. Indeed, former US President Donald Trump himself declared: "I think Islam hates us”. He didn't say "extremism"; he referred to Islam.

The US has come a long way and made great progress in countless fields. But when it comes to abolishing people's prejudices, there is much more that needs to be done.

Whether Mr Quraishi is the right person for the job or not cannot be determined by a religious test. Those are supposed to be banned by the US constitution. If the US constitution is truly of value, it must protect all citizens equally from religious tests: believers and non-believers alike, protecting all religious communities – including, it must be said, Muslims.

Dr HA Hellyer, a Carnegie Endowment scholar, is a senior fellow at the Royal United Services Institute and Cambridge University

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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