The UN increasingly is invested in tackling the tragedy of gender-based violence in wars. AFP
The UN increasingly is invested in tackling the tragedy of gender-based violence in wars. AFP
The UN increasingly is invested in tackling the tragedy of gender-based violence in wars. AFP
The UN increasingly is invested in tackling the tragedy of gender-based violence in wars. AFP

Ending war's most taboo weapon


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The traditional idea of war is a very male one. But soldiers facing each other in battle has only ever been one part of the story. The impact of conflict on women is a newer focus of the global community, especially when it comes to one of war's most degrading and taboo weapons, sexual violence. After the chaos of recent years, it is more important than ever to broach this difficult topic.

Gender-based abuse can be a brutal and demoralising military tactic. ISIS actively publicised its use of sexual slavery as a means of attracting global attention and instilling terror in the hearts of millions. This most famously involved captured Yazidi women.
It can also arise from the general social and legal breakdown that follows violence. There have been widespread reports, for example, of female refugees suffering sexual crimes in the ongoing Rohingya crisis, which saw hundreds of thousands of Myanmar's Muslim minority flee into neighbouring Bangladesh.

ISIS publicised the selling of Yazidi women into sexual slavery. AP
ISIS publicised the selling of Yazidi women into sexual slavery. AP
Many men are also victims of wartime sexual violence

Sometimes violence is even perpetrated by those with a duty of care, who use disaster to exploit victims. This month, fresh allegations emerged of workers from Oxfam, a leading charity, sexually exploiting vulnerable women in the Democratic Republic of Congo. In 2018, similar reports came to light over the organisation's work in Haiti, when after a devastating earthquake in 2010, charity employees were accused of using prostitutes, some of whom may even have been under 18. The latest round of allegations have led to the British government suspending aid to the group.
Solving the issue is as complex as it is pressing. The UAE recently submitted a statement to the UN Security Council's annual debate on Sexual Violence in Conflict, outlining the country's efforts to tackle the issue, which include a national action plan and a $10 million donation to the UN Population Fund's gender-based violence response. The UAE and other countries shining a spotlight on the issue is vital in combatting it.
A solution should be built on the inclusion of women in conflict prevention and peacebuilding, so that the voices of the main victims of gender-based violence are heard.


It is easy to look at war as an isolated event. But peacetime's pre-existing structural inequalities and harmful social norms are compounded in conflict and should, therefore, be addressed by all governments. And as long as the taboo that accompanies sexual violence persists, policymakers will not know the true extent of the problem or be able to tackle its root causes. More women – including victims themselves – supporting female survivors will facilitate open and frank conversation.
As is the case with sexism in general, men also benefit from positive change. While sexual violence in conflict is primarily an issue that women face, many males also experience it. In discussions with 89 Rohingya men, the Women's Refugee Commission found that one-third of participants said they knew a man or boy who had been the victim of sexual abuse.
War is a tragedy for all involved. It is perhaps even more of an ordeal for those who, because of longstanding taboos, are forced into silence. Women, particularly victims, hold the key to understanding and tackling the issue. It is not a comfortable subject, but it needs to be addressed urgently.

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Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

The specs

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Torque: 565Nm at 6,500rpm

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Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

The specs

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Name: Marie Byrne

Nationality: Irish

Favourite film: The Shawshank Redemption

Book: Seagull by Jonathan Livingston

Life lesson: A person is not old until regret takes the place of their dreams

Test

Director: S Sashikanth

Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan

Star rating: 2/5

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FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

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Artist: Linkin Park

Label: Warner Records

Number of tracks: 11

Rating: 4/5

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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Engine: 80 kWh four-wheel-drive

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