Paranoia about big government, coupled with hostility to 'globalists' and 'woke' culture, is not the preserve of dark corners of the internet – it is increasingly commonplace. PA
Paranoia about big government, coupled with hostility to 'globalists' and 'woke' culture, is not the preserve of dark corners of the internet – it is increasingly commonplace. PA
Paranoia about big government, coupled with hostility to 'globalists' and 'woke' culture, is not the preserve of dark corners of the internet – it is increasingly commonplace. PA
Paranoia about big government, coupled with hostility to 'globalists' and 'woke' culture, is not the preserve of dark corners of the internet – it is increasingly commonplace. PA


What does the Justin Mohn video tell us about online hate?


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February 01, 2024

In a review of a new study of American far-right extremism published earlier this month, Philip Mudd, a former deputy director of the CIA’s Counterterrorism Centre and the FBI’s national security branch, observed “how common the phenomena of paranoia and prejudice are among people who see themselves as defenders of the Constitution, and the real American dream”.

Such conspiratorial thinking was expressed in a shockingly violent act this week. Justin Mohn, 32, was arrested by police in the north-eastern state of Pennsylvania after allegedly posting a 14-minute YouTube video in which he beheaded his 68-year-old father, whom he described as “a federal employee”, before launching into a tirade against US President Joe Biden and calling for an uprising against the American government.

Thanks to the power of social media, the horrifying video and its message of hate was viewed by countless YouTube users and was online for six hours before being taken down. Although the extreme violence marks the incident out, the ideas and language contained in the clip – paranoia about big government, hostility to “globalists” and “woke” culture – are not the preserve of dark corners of the internet; they are increasingly mainstream. “The fringe chillingly edges toward the norm,” as Mr Mudd puts it.

Justin Mohn, 32, was arrested by police in Pennsylvania after allegedly posting a 14-minute YouTube video in which he beheaded his 68-year-old father before launching into a political tirade. Photo: Blog Video via YouTube
Justin Mohn, 32, was arrested by police in Pennsylvania after allegedly posting a 14-minute YouTube video in which he beheaded his 68-year-old father before launching into a political tirade. Photo: Blog Video via YouTube

Many governments and law-enforcement agencies in the US and other parts of the West remain focused on the violent threat posed by Islamist militants. This is understandable to an extent – such extremists have killed members of the public in several European cities, and the shadow of 9/11 looms large in the American consciousness. But if we are to identify where the greatest risk of terrorism comes from, the facts point us in a different direction: the far right.

According to research published by the US National Institute of Justice in January, since 1990 far-right extremists “have committed far more ideologically motivated homicides than far-left or radical Islamist extremists, including 227 events that took more than 520 lives”. The specific US context of widespread gun ownership and the presence of armed militia groups adds an extra element of danger to what is already a volatile mix.

In Europe, too, where a considerable number of hard-right parties with their roots in fascist movements are inching towards political power, right-wing extremists pose a demonstrable threat. Whether acting alone – as in the case of Thomas Mair who murdered British MP Jo Cox in 2016 – or in amorphous organisations that rebrand and regroup shortly after being banned, the danger they present demands pro-active policing and intelligence work.

The 21st-century far right is often quite different from the street gangs or lumpen political groups of the past. The reach provided by the internet and social media is considerable and helps extremists exploit an array of contemporary problems. As a December report from Europol found, although right-wing extremists’ ideas are “always mixed and often contradictory”, they thrive on “contemporary offline developments that resonate with their own grievances" and these "drive the online discourse”.

Social media platforms have a particular responsibility here, and need to meet that responsibility with more seriousness when it comes to content moderation. Aside from its hateful content, the appalling violence of the Pennsylvania video should have been enough for a wealthy platform provider such as YouTube to identify and remove it as quickly as possible.

The medium of the message is one thing, but its content is another. Political leaders – whether those in power or those who aspire to it – must get serious and understand that their words carry real weight. Polarising language, provocative policies and dog-whistle politics are often seized upon by the ultra-right, the conspiracy theorists and the peddlers of hate. Pennsylvania has shown how a diet of manipulation and grievance can have deadly consequences.

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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

Updated: February 01, 2024, 7:15 AM