UN 'failed' Sri Lanka war victims: report


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COLOMBO // The United Nations failed to protect civilians and halt rights abuses during the end of Sri Lanka's civil war, according to an internal review.

The leaked report said the UN did not make public that "a large majority" of deaths in the closing months of war in 2009 were caused by government shelling.

It also said that the Sri Lankan government's "stratagem of intimidation", including control of visas for crucial UN staff, prevented the UN from protecting civilians in the conflict zone.

Sri Lanka has faced severe international censure since its military campaign that crushed the separatist Tamil Tiger rebels in May 2009, ending decades of bloody ethnic warfare on the island.

Rights groups say up to 40,000 civilians were killed by government forces in the last few months of fighting, and the Tigers have also been accused of using civilians as a human shield.

"There was no intimidation," Mahinda Samarasinghe, the plantations minister, said yesterday. "No such thing. How can you intimidate them? They don't get intimidated by anyone."

Mr Samarasinghe, who is also the country's human-rights envoy to the UN Human Rights Council, said he did not want to comment directly on the report but added that Colombo was willing to address any shortcomings it raised.

He said Colombo had a good rapport with humanitarian agencies, including UN workers and that they had held regular meetings during the war.

"I chaired those meetings ... and we addressed many issues and found answers. We worked closely with the UN and others."

The report said the UN withdrew from the island's north in September 2008 after Colombo warned it could not guarantee the safety of aid workers, allowing the military to carry out aerial bombardments that also hit civilians.

"I have not heard anyone say that we asked them to go out [of the conflict zone]," Mr Samarasinghe said.

Shortly after the government declared victory over the Tamil rebels, the Unicef spokesman in Sri Lanka, James Elder, was expelled over comments about the "unimaginable hell" suffered by children caught up in the fighting.

The report, which was leaked to the BBC, also criticises senior UN staff in Colombo who "did not perceive the prevention of killing of civilians as their responsibility".

UN officials in Colombo declined to comment on the review.

Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

The specs: 2018 Harley-Davidson Fat Boy

Price, base / as tested Dh97,600
Engine 1,745cc Milwaukee-Eight v-twin engine
Transmission Six-speed gearbox
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How to wear a kandura

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Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home. 

Saturday's schedule at the Abu Dhabi Grand Prix

GP3 race, 12:30pm

Formula 1 final practice, 2pm

Formula 1 qualifying, 5pm

Formula 2 race, 6:40pm

Performance: Sam Smith

Mia Man’s tips for fermentation

- Start with a simple recipe such as yogurt or sauerkraut

- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.

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4) Try not to close the sale at night

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Tips to keep your car cool
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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.

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Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

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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

Rainbow

Kesha

(Kemosabe)

If you go

Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.

Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com

A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com

 

 

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Started: December 2011
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