This week, nearing the end of four years of service as an Obama presidential appointee to the United States Commission on International Religious Freedom, I felt compelled to issue a public dissent to the commission’s annual report.
While the larger part of my dissent dealt with the way the commission does its work, what moved me to go public was the refusal of some commissioners to allow even a consideration of religious freedom in Israel and the Palestinian Territories.
I did not bring this matter before the commission. It was brought to our attention by two letters urging us to consider Israel’s discriminatory behaviour towards Palestinian Christians and Muslims and non-orthodox Jews. The first of these was signed by leaders representing 11 major US religious communities and 34 Christian groups from the West Bank, Gaza and Jerusalem.
Their letter noted that the commission had “never reported on religious freedom in Israel and the occupied territories” calling it a “conspicuous gap”. They argued that Israel has established “the dominant privileged position of Jewish Israelis in a manner that discriminated against the Christian and Muslim Palestinian population in Israel and the occupied territories ... while also negatively affecting non-orthodox and secular Jews.” The letter closed by urging the commission to conduct “a comprehensive review of religious freedom in Israel and the occupied Palestinian territories, consistent with the principles it has established with respect to other states”.
The commission also received a letter from the chair and president of Hiddush, “an organisation of Israeli and North American Jewish leaders ... who work to promote religious freedom and diversity in Israel”. Their letter cited a broad range of concerns, including the “freedom to worship” and “discrimination in state funding for religious services”. It requested that the commission “conduct a serious review of religious freedom issues in Israel”.
While I was troubled that a slim majority of commissioners voted against both requests, more disturbing was the way the debate took place. The level of vehemence was so great that it was clear that there could be no rational discussion of this issue. Some commissioners expressed concern that if we were to conduct a review of Israeli policy it would consume the commission in endless debate.
The upshot was that these appeals were dismissed and the commission was, in effect, bullied into silence. This was not the first time during my tenure that the commission rejected an appeal of this sort. In 2014, we were visited by the Roman Catholic bishop of Jerusalem. He raised four concerns: the impact of the wall that Israel was building to separate its settlements from Palestinians, citing its impact on a Catholic convent and monastery; the hardships imposed on Palestinians as a result of Israel’s refusal to allow family unification in East Jerusalem; restrictions on the freedom of movement of clergy; and Israel’s efforts to create a “Christian ID” that would divide the Palestinian citizens of Israel by religion.
He was treated so harshly by some commissioners that he left the meeting shaken by the hostility he had encountered. When I raised his concerns later, I was asked why I was singling Israel out for criticism. I said I couldn’t accept that Israel could not be criticised.
By refusing to examine Israeli behaviour, the commission is not only insulting the major faith leaders who wrote to us, it is also saying to Palestinian Christians and Muslims, and non-orthodox or secular Jews in Israel that their freedoms and rights do not matter. In addition, the commission’s silence contributes to Israel’s sense of impunity and exposes it to the charge of having a double standard: that it will criticise every other country, but never Israel. In fact, much of the behaviour we cite in our criticisms of other countries – for example, Turkey in Cyprus or Russia in Crimea – is replicated by Israel in the occupied territories.
In this context, it is important to consider the findings of the annual Pew study of religious freedom in countries around the world. In its most recent study, Pew gives Israel the world’s fifth worst score on its “social hostilities index”. On Pew’s “government restriction index”, Israel’s score is worse than many of the countries the commission examines in its annual report.
The charge that the commission has a double standard particularly undermines its ability to effectively advocate religious freedom in other countries, the leaders of which can ignore the substance of the critique of their record and instead dismiss the commission as hypocritical.
Given this, I decided to make my dissent public because I value religious freedom and cannot turn a blind eye to any victim community and because I know that the commission’s refusal to be balanced in its assessment of religious freedom concerns reduces its stature and calls into question its credibility.
Dr James Zogby is president of the Arab American Institute
On Twitter: @aaiusa
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
It's up to you to go green
Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.
“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”
When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.
He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.
“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.
One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.
The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.
Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.
But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”
Results
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THE DRAFT
The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.
Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan
Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe
Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi
Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath
Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh
Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh
Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar
Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel
The Case For Trump
By Victor Davis Hanson
23-man shortlist for next six Hall of Fame inductees
Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.
