The US Supreme Court said on Monday it will consider reinstating the death sentence for Boston Marathon bomber Dzhokhar Tsarnaev, presenting President Joe Biden with an early test of his opposition to capital punishment.
The justices agreed to hear an appeal filed by the Trump administration, which carried out executions of 13 federal inmates in its final six months in office, including three in the last week of former president Donald Trump’s term.
The case will not be heard until autumn and it is unclear how the new administration will approach Tsarnaev’s case. The initial prosecution and decision to seek a death sentence was made by the Obama administration, in which Mr Biden served as vice president.
Mr Biden has pledged to seek an end to the federal death penalty, but has said nothing about how he plans to do so.
In just over two months in office, the new administration has reversed its predecessor’s position in several high court cases. But the Justice Department has not notified the court of any change in its position in Tsarnaev’s case.
Even if the court were to reinstate the death sentence, nothing would force Mr Biden to schedule an execution date.
White House Press Secretary Jen Psaki did not say how Mr Biden or his administration would approach the case at the Supreme Court.
“He has grave concerns about whether capital punishment as currently implemented is consistent with the values that are fundamental to our sense of justice and fairness. He has also expressed his horror at the events of that day and Tsarnaev’s actions,” Ms Psaki told reporters.
In late July, the federal appeals court in Boston threw out Tsarnaev's sentence because, it said, the judge at his trial did not do enough to ensure the jury would not be biased against him.
The Justice Department had moved quickly to appeal, asking the justices to hear and decide the case by the end of the court’s current term, in early summer. The former US attorney general William Barr who was serving at the time of this decision, said last year, “We will do whatever’s necessary.”
Tsarnaev’s lawyers acknowledged at the beginning of his trial that he and his older brother, Tamerlan Tsarnaev, set off the two bombs at the marathon finish line on April 15, 2013. But they argued that Dzhokar Tsarnaev is less culpable than his brother, who they said was the mastermind behind the attack.
Tamerlan Tsarnaev, 26, died following a gunfight with police and being run over by his brother as he fled. Police captured a bloodied and wounded Dzhokhar Tsarnaev hours later in the Boston suburb of Watertown, where he was hiding in a boat parked in a backyard.
Tsarnaev, now 27, was convicted of all 30 charges against him, including conspiracy and use of a weapon of mass destruction and the killing of a Massachusetts Institute of Technology police officer during the Tsarnaev brothers’ getaway attempt. The appeals court upheld all but a few of his convictions.
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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
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
RESULTS
Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
Welterweight
Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.
Welterweight
Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.
Flyweight
Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
Lightweight
Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.
Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
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Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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