A UN school is hit during Israeli strikes last year. Amnesty International claims Israel used white phosphorous bombs during the offensive.
A UN school is hit during Israeli strikes last year. Amnesty International claims Israel used white phosphorous bombs during the offensive.
A UN school is hit during Israeli strikes last year. Amnesty International claims Israel used white phosphorous bombs during the offensive.
A UN school is hit during Israeli strikes last year. Amnesty International claims Israel used white phosphorous bombs during the offensive.

Extra time for Gaza war crime probe


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RAMALLAH // The UN decision to give Israel and the Palestinians more time to investigate allegations of war crimes has yet again seen the world body postpone taking any action on the recommendations of its own inquiry into last year's Israeli offensive on Gaza.

On Friday, the United Nations' General Assembly passed by 98 to seven a resolution put forward by Muslim countries that once again urges the two sides to undertake independent investigations into allegations of war crimes raised by the Goldstone report last year. Ban Ki-Moon, the UN's secretary general, has been asked to report back to the assembly "within a period of five months on the implementation of the present resolution, with a view to the consideration of further action".

The commission of inquiry led by South African judge Richard Goldstone had in November recommended that both sides set up independent investigations into the findings of the Goldstone report and present their findings to the UN in three months. That deadline passed earlier this month with Mr Ban acknowledging that he could not determine whether either side had fulfilled its obligations. However, rather than, as called for by the Goldstone report, refer the matter to the UN's Security Council - where it would likely be vetoed by the US and then returned for a vote in the General Assembly on whether to send it to the International Criminal Court in The Hague - Mr Ban took no action whatsoever, for which he was roundly criticised by human rights organisations.

That in turn led to Friday's resolution, which was put forward by the Palestinian delegation and backed by Muslim countries. Riyad Mansur, the PLO's representative to the UN, called the vote a "victory for the victims of the Palestinian people and victory for international humanitarian law". The decision to postpone for a further five months any action on the Goldstone report was, however, sharply criticised in some quarters. Richard Falk, the UN's special rapporteur on Palestinian human rights, told the Palestinian news agency Maan on Thursday that further delay would only lessen the likelihood of any war criminals being held accountable.

"I think [unnecessarily delaying the implementation of its recommendations] is part of the wider effort basically to bury the recommendations of the Goldstone report," Mr Falk said. The delays "remove the reality of what happened in Gaza from the collective memory of world society". Mr Mansour rejected such criticism and said that the process was a long one. "The Goldstone report is like a bulldozer and it is moving. Sometimes it is moving fast, sometimes it is moving slow," he told Maan.

Slow or not, both sides will now have another five months to prepare their next steps. Israel maintains that it is investigating complaints, though not necessarily those raised by the Goldstone report, which some officials have rejected as anti-Semitic, and that its army is capable of conducting an independent investigation into its own conduct, something international human rights organisations have queried.

Israel's ambassador to the UN, Gabriela Shalev, also cast doubt on the Palestinian Authority's ability to conduct an investigation in Gaza, "from which it was violently ousted in a bloody coup", she says. The PA has undertaken its own investigation into Palestinian conduct during the Israeli onslaught. Earlier this month, Hamas said the movement had never deliberately targeted civilians, but that its weapons were too crude to be used with any reliable measure of precision.

The next five months will thus probably prove "crucial", said George Giacaman, a Ramallah-based analyst, though not necessarily for any outcome of investigations. "Israel will use this time to lobby governments against taking any action on the Goldstone report. This, it is much better equipped to do than the Palestinian side," said Mr Giacaman. "It is nevertheless an open contest, because the Palestinian side, in urging that action be taken, will be joined by human rights organisations from across the world."

The Goldstone report is not yet "dead and buried", he said, but the next five months will determine its fate. okarmi@thenational.ae

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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

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Read part one: how cars came to the UAE

 

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At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

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TWISTERS

Director: Lee Isaac Chung

Starring: Glen Powell, Daisy Edgar-Jones, Anthony Ramos

Rating: 2.5/5

RESULT

Bayern Munich 0 AC Milan 4
Milan: Kessie (14'), Cutrone (25', 43'), Calhanoglu (85')

Company%20profile
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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

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