US ambassador Linda Thomas-Greenfield casts her veto vote at the UN Security Council in New York. EPA
US ambassador Linda Thomas-Greenfield casts her veto vote at the UN Security Council in New York. EPA
US ambassador Linda Thomas-Greenfield casts her veto vote at the UN Security Council in New York. EPA
US ambassador Linda Thomas-Greenfield casts her veto vote at the UN Security Council in New York. EPA


America’s ceasefire veto ignores expertise on how to end wars


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  • Arabic

February 22, 2024

As the number of Palestinians killed in Israel’s ongoing war in the Gaza Strip approaches 30,000, proponents of an immediate ceasefire and an earnest commitment to peace find themselves heartbroken and exasperated in equal measure. That much was clear in the testimony of the UAE’s ambassador to the UN, Lana Nusseibeh, before judges of the International Court of Justice on Wednesday.

“The level of human suffering faced by civilians in Gaza – primarily women and children – is on a scale seldom seen in the modern era,” Ms Nusseibeh said.

The ICJ is halfway through a six-day hearing on the legality of Israel’s 57-year occupation of Palestinian territory. The court is expected eventually to issue an advisory opinion, which will be non-binding, but nonetheless influential in shaping the discourse around Palestine and Israel and could affect future efforts to bring about a sovereign Palestinian state.

The UAE is one of more than 50 countries – an unprecedented number – providing statements to the court this week. The hearing itself is unrelated to the current war in Gaza, having arisen from a request from the UN General Assembly in 2022, but the timing renders Israel’s actions in the Strip relevant; critics say Israel’s campaign in Gaza is part of a pattern of long-standing disregard for Palestinian life and dignity. An ICJ opinion confirming the occupation’s illegality would increase the pressure on the international community to push Israel into compliance with international law and to take long-term peace seriously.

At the moment, that effort is agonisingly slow and muddled. In her forceful comments before the court, Ms Nusseibeh referenced Tuesday’s session of the UN Security Council, which saw the US veto, for the third time since the Gaza war broke out in October, a resolution calling for an immediate ceasefire. Washington introduced its own alternative draft resolution calling for a “temporary” ceasefire “as soon as practicable”.

For months, the US has backed Israel’s invasion of Gaza unconditionally. In recent days, the mood has shifted, but only slightly. Washington has voiced – in mumbles rather than shouts – growing concern for Gaza’s civilians, and its draft resolution warns Israel not to expand its campaign to the southern city of Rafah, where most displaced Gazans are sheltering.

But all its previous warnings to Israel to minimise Palestinian civilian casualties have gone unheeded, and an invasion of Rafah still looms. Israel’s intransigence may be what has finally pushed the word “ceasefire” into America’s lexicon, albeit in a manner entirely beholden to Israel’s preferred timeline. Nonetheless, without stronger language the US-backed resolution is unlikely to pass a vote.

America’s case against an immediate ceasefire is that it might interfere with talks to release Israeli hostages from Gaza, and even drive Israel away from the negotiating table. But hostage talks have been ongoing for months, with little progress. The reasons a ceasefire would interfere with hostages’ release, moreover, are mysterious; the fighting has killed too many hostages already, and the only ones released thus far were let go during a cessation of hostilities. And the negotiating table America fears Israel might be driven away from remains, at this point, largely theoretical.

Conversely, there is plenty of evidence in academic literature on war termination to suggest that ceasefires are always worth trying. Ironically, much of the leading scholarship comes from the US. The consensus is that even if individual ceasefires fail – and they often do – they make a lasting peace agreement later on much more likely. And history shows they are most effective when they are backed and enforced strongly, fairly and consistently by a powerful mediator.

In the case of Gaza, due to its strong ties to Israel, that is America. If only it could rise to the occasion.

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Results

6pm: Dubai Trophy – Conditions (TB) $100,000 (Turf) 1,200m 

Winner: Silent Speech, William Buick (jockey), Charlie Appleby
(trainer) 

6.35pm: Jumeirah Derby Trial – Conditions (TB) $60,000 (T)
1,800m 

Winner: Island Falcon, Frankie Dettori, Saeed bin Suroor 

7.10pm: UAE 2000 Guineas Trial – Conditions (TB) $60,000 (Dirt)
1,400m 

Winner: Rawy, Mickael Barzalona, Salem bin Ghadayer 

7.45pm: Al Rashidiya – Group 2 (TB) $180,000 (T) 1,800m 

Winner: Desert Fire, Hector Crouch, Saeed bin Suroor 

8.20pm: Al Fahidi Fort – Group 2 (TB) $180,000 (T) 1,400m 

Winner: Naval Crown, William Buick, Charlie Appleby 

8.55pm: Dubawi Stakes – Group 3 (TB) $150,000 (D) 1,200m 

Winner: Al Tariq, Pat Dobbs, Doug Watsons 

9.30pm: Aliyah – Rated Conditions (TB) $80,000 (D) 2,000m 

Winner: Dubai Icon, Patrick Cosgrave, Saeed bin Suroor  

LA LIGA FIXTURES

Friday Valladolid v Osasuna (Kick-off midnight UAE)

Saturday Valencia v Athletic Bilbao (5pm), Getafe v Sevilla (7.15pm), Huesca v Alaves (9.30pm), Real Madrid v Atletico Madrid (midnight)

Sunday Real Sociedad v Eibar (5pm), Real Betis v Villarreal (7.15pm), Elche v Granada (9.30pm), Barcelona v Levante (midnight)

Monday Celta Vigo v Cadiz (midnight)

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

THE BIO

Ms Al Ameri likes the variety of her job, and the daily environmental challenges she is presented with.

Regular contact with wildlife is the most appealing part of her role at the Environment Agency Abu Dhabi.

She loves to explore new destinations and lives by her motto of being a voice in the world, and not an echo.

She is the youngest of three children, and has a brother and sister.

Her favourite book, Moby Dick by Herman Melville helped inspire her towards a career exploring  the natural world.

UAE Premiership

Results

Dubai Exiles 24-28 Jebel Ali Dragons
Abu Dhabi Harlequins 43-27 Dubai Hurricanes

Final
Abu Dhabi Harlequins v Jebel Ali Dragons, Friday, March 29, 5pm at The Sevens, Dubai

What is Reform?

Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.

It was founded in 2018 and originally called the Brexit Party.

Many of its members previously belonged to UKIP or the mainstream Conservatives.

After Brexit took place, the party focused on the reformation of British democracy.

Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.

The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.

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Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5

hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

Updated: February 22, 2024, 6:27 AM