A human rights group has filed a criminal complaint with Singapore’s attorney general to seek the arrest of Sri Lanka’s former president Gotabaya Rajapaksa for alleged war crimes.
Mr Rajapaksa, who fled to Singapore this month after he was ousted from office over Sri Lanka's economic collapse, was defence minister during the country’s civil war, which ended in 2009.
The International Truth and Justice Project (ITJP), an evidence-gathering organisation administered by a South Africa-based non-profit foundation, said on Sunday that its lawyers had filed the complaint requesting his immediate arrest.
The complaint alleges Mr Rajapaksa committed grave breaches of the Geneva Conventions during the civil war “and that these are crimes subject to domestic prosecution in Singapore under universal jurisdiction”.
Sri Lanka’s economic crisis has left the nation’s 22 million people struggling with shortages of essentials, including medicine, fuel and food.
Months of protests have focused on the Rajapaksa political dynasty, which has ruled the country for most of the past two decades.
“The economic meltdown has seen the government collapse, but the crisis in Sri Lanka is really linked to structural impunity for serious international crimes going back three decades or more,” ITJP executive director Yasmin Sooka said.
The UN conservatively estimates that the civil war killed 100,000 people but the actual number is believed to be much higher.
A report from a UN panel of experts said at least 40,000 ethnic minority Tamil civilians were killed in the final months of the fighting alone.
Tamil Tiger rebels fought to create an independent state for ethnic minority Tamils.
The country’s ethnic Sinhala majority credited Mr Rajapaksa and his elder brother Mahinda Rajapaksa with the war victory, cementing the family’s political dominance.
Efforts to investigate allegations of war crimes were largely suppressed under the Rajapaksas.
After Gotabaya Rajapaksa fled the country earlier this month, politicians elected Ranil Wickremesinghe to serve the remainder of his presidential term.
He declared a state of emergency with broad powers to act to ensure law and order, and a day after he was sworn in, hundreds of armed troops raided a protest camp outside the president’s office, attacking demonstrators with batons.
Rights groups have urged Mr Wickremesinghe to immediately order troops and police to cease using force and said last week's display seemed to follow a pattern of Sri Lankan authorities forcefully responding to dissent.
The political turmoil has threatened Sri Lanka’s potential for economic recovery.
Mr Wickremesinghe recently said bailout talks with the IMF were nearing a conclusion.
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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
About Takalam
Date started: early 2020
Founders: Khawla Hammad and Inas Abu Shashieh
Based: Abu Dhabi
Sector: HealthTech and wellness
Number of staff: 4
Funding to date: Bootstrapped