THE HAGUE // Cambodians dug bunkers and evacuated homes yesterday after the United Nations’ highest court said Cambodia has sovereignty over promontory around a 1,000-year-old temple that Thailand also claims.
In a unanimous decision, the International Court of Justice said that a 1962 ruling by its judges gave Cambodia sovereignty over the Preah Vihear promontory and said Thailand was therefore “under an obligation to withdraw from that territory the Thai military or police forces or other guards or keepers that were stationed there”.
The issue inflames nationalist sentiment in both countries, not least because both governments, experts say, have used it to drum up support or as a distraction from domestic politics.
“We have already prepared our bunkers in case Thai troops open fire,” So Phany, a vendor near Preah Vihear temple, said.
Other villagers along the border with Thailand left their homes altogether.
“We have to take proactive measures. I will leave my home for a few days, we fear that Thai troops might cause clashes,” said Va Vy, 29.
Asked for his initial reaction to the ruling, the Cambodian deputy prime minister and foreign minister Hor Namhong said at the court, “It’s good enough.”
The court granted Cambodia sovereignty over the temple, a world heritage site, in 1962 and said Thai forces were obliged to withdraw from the temple “or in its vicinity on Cambodian territory”.
Cambodia went back to the court in 2011, following several clashes between its army and Thai forces to ask exactly what judges meant by “vicinity” in 1962.
The court did not draw any new maps, but said the promontory is bordered by steep slopes on most sides and to the north a border line drawn up in 1907 by a commission of French officials.
The Thai foreign minister Surapong Tovichakchaikul said the verdict included “satisfactory results to both sides”, adding the governments will work together to implement it.
Soldiers from both countries were near the temple over the weekend ahead of the announcement of the judgment at the court’s headquarters in The Hague.
The United Nations Educational, Scientific and Cultural Organization put the temple, perched on a rocky plateau overlooking Thailand and Cambodia, on its world heritage list in 2008.
Ironically, the 2008 listing – intended to help protect the site – instead led to an escalation of long-simmering tensions between Cambodia and Thailand over the 1962 ownership ruling.
In 2011, the court in The Hague created a demilitarised zone around the temple after fighting left about 20 dead and displaced thousands of people, but talks about withdrawing troops went nowhere.
* Associated Press with additional reporting by Agence France-Presse
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
How to register as a donor
1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention
2) There are about 11,000 patients in the country in need of organ transplants
3) People must be over 21. Emiratis and residents can register.
4) The campaign uses the hashtag #donate_hope
Teachers' pay - what you need to know
Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:
- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools
- average salary across curriculums and skill levels is about Dh10,000, recruiters say
- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance
- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs
- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills
- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month
- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues
SPECS
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GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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THE BIO
Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old
Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai
Favourite Book: The Alchemist
Favourite quote: Failing to prepare is preparing to fail
Favourite place to Travel to: Vienna
Favourite cuisine: Italian food
Favourite Movie : Scent of a Woman