Russian authorities that issued a arrest warrant for ICC prosecutor Karim Khan did not specify his alleged offence. Reuters
Russian authorities that issued a arrest warrant for ICC prosecutor Karim Khan did not specify his alleged offence. Reuters
Russian authorities that issued a arrest warrant for ICC prosecutor Karim Khan did not specify his alleged offence. Reuters
Russian authorities that issued a arrest warrant for ICC prosecutor Karim Khan did not specify his alleged offence. Reuters

Russia issues arrest warrant for ICC prosecutor Karim Khan


Neil Murphy
  • English
  • Arabic

Russia has issued an arrest warrant for the International Criminal Court prosecutor who in March prepared a warrant for President Vladimir Putin on war crimes charges.

British prosecutor Karim Khan was added to the Interior Ministry's wanted database.

The notice described him as a man born on March 30, 1970, in Edinburgh, Scotland, but did not specify his alleged offence.

Moscow opened cases against Mr Khan and three ICC judges on March 20, days after the order for Mr Putin's arrest.

The ICC and its office of the prosecutor had no immediate comment.

The ICC warrant orders the arrest of Putin and Russia's ombudsman for children's rights, Maria Lvova-Belova, on war crimes charges related to the abduction of Ukrainian children.

Russia has not concealed a programme under which it has brought thousands of Ukrainian children to Russia but presents it as a humanitarian campaign to protect those abandoned in the conflict zone.

Russia's Investigative Committee, which probes major crimes, said in March that Mr Khan was being probed for the "criminal prosecution of a person known to be innocent".

He was also being investigated for allegedly preparing "an attack on a representative of a foreign state enjoying international protection", investigators said.

Kyiv says more than 16,000 Ukrainian children have been deported to Russia since the beginning of Moscow's offensive in February 2022, with many allegedly placed in institutions and foster homes.

Russia, which is not a member of the ICC, has said the warrant is "void".

Ukrainian President Volodymyr Zelenskyy has hailed the court's move as a "historic decision from which historic responsibility will begin".

US President Joe Biden said the arrest warrant for Putin was "justified".

The US is not a member of the ICC.

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

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

'Laal Kaptaan'

Director: Navdeep Singh

Stars: Saif Ali Khan, Manav Vij, Deepak Dobriyal, Zoya Hussain

Rating: 2/5

Updated: May 19, 2023, 6:01 PM