Children receive aid from the World Food Programme in Tigray, where a civil war has displaced millions of people. AP
Children receive aid from the World Food Programme in Tigray, where a civil war has displaced millions of people. AP
Children receive aid from the World Food Programme in Tigray, where a civil war has displaced millions of people. AP
Children receive aid from the World Food Programme in Tigray, where a civil war has displaced millions of people. AP

Biden administration considering Tigray genocide determination


Bryant Harris
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A senior US official told The National on Friday that the State Department is conducting a legal review into whether Ethiopian and Eritrean actions in Tigray amount to genocide.

“I don’t want to get ahead of any process, but obviously the reports about the violence against women, the murders and the mass events that we’ve seen do give pause and could potentially lead to some sort of official determination regarding the acts that we know have been committed,” the senior administration official told The National.

“But that is a legal process that we have to let play out.”

The House of Representatives passed a bill on Thursday that would require Secretary of State Antony Blinken to determine whether the humanitarian crisis in Tigray amounts to genocide, but the senior administration official indicated that the State Department has already initiated the review.

“It’s a process that is not taken lightly and it’s a process that’s under consideration by the State Department,” said the senior official.

“We will just let the secretary determine whether or not, based on reports and things that we’ve seen and information that we have, whether or not that designation will be made.”

The US legal code defines genocide as “the specific intent to destroy, in whole or in substantial part, a national, ethnic, racial or religious group".

  • Mother Roman Kidanemariam, 35, holds her malnourished daughter, Merkab Ataklti, 22 months old, in the treatment tent of a medical clinic in the town of Abi Adi, in the Tigray region of northern Ethiopia. AP Photo
    Mother Roman Kidanemariam, 35, holds her malnourished daughter, Merkab Ataklti, 22 months old, in the treatment tent of a medical clinic in the town of Abi Adi, in the Tigray region of northern Ethiopia. AP Photo
  • Gebre Kidan Gebrehiwet, 2, is treated for malnutrition after fleeing from the town of Abi Adi with his mother, Abeba Tesfay, at the Ayder Referral Hospital in Mekele, in the Tigray region of northern Ethiopia. AP Photo
    Gebre Kidan Gebrehiwet, 2, is treated for malnutrition after fleeing from the town of Abi Adi with his mother, Abeba Tesfay, at the Ayder Referral Hospital in Mekele, in the Tigray region of northern Ethiopia. AP Photo
  • Birhan Etsana, 27, from Dengelat, uses a nasogastric tube to feed her malnourished baby, Mebrhit, who at 17 months old weighs just 5.2 kilograms (11 pounds and 7 ounces), at the Ayder Referral Hospital in Mekele, in the Tigray region of northern Ethiopia. AP Photo
    Birhan Etsana, 27, from Dengelat, uses a nasogastric tube to feed her malnourished baby, Mebrhit, who at 17 months old weighs just 5.2 kilograms (11 pounds and 7 ounces), at the Ayder Referral Hospital in Mekele, in the Tigray region of northern Ethiopia. AP Photo
  • Abeba Gebru, 37, from the village of Getskimilesley, sits with her malnourished daughter, Tigsti Mahderekal, 20 days old, in the treatment tent of a medical clinic in the town of Abi Adi, in the Tigray region of northern Ethiopia. AP Photo
    Abeba Gebru, 37, from the village of Getskimilesley, sits with her malnourished daughter, Tigsti Mahderekal, 20 days old, in the treatment tent of a medical clinic in the town of Abi Adi, in the Tigray region of northern Ethiopia. AP Photo
  • An Ethiopian woman scoops up portions of yellow split peas to be allocated to waiting families after it was distributed by the Relief Society of Tigray in the town of Agula, in the Tigray region of northern Ethiopia. AP Photo
    An Ethiopian woman scoops up portions of yellow split peas to be allocated to waiting families after it was distributed by the Relief Society of Tigray in the town of Agula, in the Tigray region of northern Ethiopia. AP Photo
  • Displaced Tigrayan women sit in a metal shack to eat food donated by local residents at a reception center for the internally displaced in Mekele, in the Tigray region of northern Ethiopia. AP Photo
    Displaced Tigrayan women sit in a metal shack to eat food donated by local residents at a reception center for the internally displaced in Mekele, in the Tigray region of northern Ethiopia. AP Photo
  • A woman stands in line to receive food donations at the Tsehaye primary school, which was turned into a temporary shelter for people displaced by conflict, in the town of Shire, Tigray region. Reuters
    A woman stands in line to receive food donations at the Tsehaye primary school, which was turned into a temporary shelter for people displaced by conflict, in the town of Shire, Tigray region. Reuters
  • Tigrayans stand in line to receive food donated by local residents at a reception center for the internally displaced in Mekele, in the Tigray region of northern Ethiopia. AP Photo
    Tigrayans stand in line to receive food donated by local residents at a reception center for the internally displaced in Mekele, in the Tigray region of northern Ethiopia. AP Photo
  • An Ethiopian woman leaves with a portion of yellow split peas after it was distributed by the Relief Society of Tigray in the town of Agula, in the Tigray region of northern Ethiopia. AP Photo
    An Ethiopian woman leaves with a portion of yellow split peas after it was distributed by the Relief Society of Tigray in the town of Agula, in the Tigray region of northern Ethiopia. AP Photo
  • Displaced Tigrayans queue to receive food donated by local residents at a reception center for the internally displaced in Mekele, in the Tigray region of northern Ethiopia. AP Photo
    Displaced Tigrayans queue to receive food donated by local residents at a reception center for the internally displaced in Mekele, in the Tigray region of northern Ethiopia. AP Photo

President Joe Biden signed a broad executive order last week paving the way for sanctions on actors responsible for human rights violations in the Tigray civil war.

The Biden administration has said that it would enact those sanctions on the Ethiopian and Eritrean governments as well as the Amhara Regional Government and the Tigray People’s Liberation Front within a matter of weeks unless the parties agree to a ceasefire.

The US last month sanctioned the chief of staff of the Eritrean defence forces, Filipos Woldeyohannes. The Biden administration has repeatedly called on Eritrean forces to withdraw from Tigray.

Although Ethiopia has maintained an internet, phone and media blackout in Tigray, witnesses have described widespread human rights abuses, including the displacement and murder of civilians, gang rape, the destruction of civilian infrastructure and the burning of crops.

An Amnesty International Report released last month found that Ethiopian forces and their allies “subjected hundreds of women and girls to sexual violence”, war crimes that may also amount to crimes against humanity.

Fighters from the Tigray People’s Liberation Front have also retaliated with their own abuses during raids on villages in Amhara, including a massacre this month that killed 120 people.

The conflict broke out last year when Ethiopian Prime Minister Abiy Ahmed launched a military offensive against Tigray with the backing of Eritrean forces and Amhara militias.

Ethiopia is also embroiled in a border dispute over the fertile Al Fashaga border with Sudan and a tense diplomatic standoff with Khartoum and Cairo over the Grand Ethiopian Renaissance Dam. Sudan and Egypt say the dam would inhibit their fair share of access to Nile water

The White House announced on Friday that it had invited Sudanese Prime Minister Abdalla Hamdok to meet Mr Biden in Washington “in the near future” following a failed coup against the Sudanese transitional government this week.

In the meantime, Mr Biden’s special envoy for the Horn of Africa, Jeffrey Feltman, will visit Sudan as part of his trip to the region next week.

But the Grand Ethiopian Renaissance Dam is unlikely to be a priority for Mr Feltman, as the senior administration official said that Washington is largely deferring to African Union-led negotiations on the issue going forward.

“This is a regional issue, which, combined with the situation in northern Ethiopia and the Al Fashaga border, that really could further destabilise an already fragile region in the Horn of Africa,” the senior administration official told The National.

“Our interest is in a prosperous, stable and peaceful Horn of Africa, but we don’t want to insert ourselves into a process where we’re seen as supporting one side or the other to perhaps the detriment or the benefit of any party.”

Egypt asked former president Donald Trump to intervene in the Grand Ethiopian Renaissance Dam issue and enable negotiations with Ethiopia and Sudan. Mr Trump personally left the effort in the hands of Steve Mnuchin, an unusual choice to lead a major diplomatic initiative given his status as treasury secretary at the time.

Conversely, Mr Feltman has largely limited his role in the dam dispute, seeming to prefer African Union-led negotiations on the subject to continue.

“We give that support to the process, the AU-led process, to revitalise the negotiations on this and we give that support to that process,” said the senior administration official. “We are partners, but sort of on the margins of that process.”

Countries recognising Palestine

France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra

 

If you go...

Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.

Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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FIXTURES

Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan

The top two teams qualify for the World Cup

Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.

Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff

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

War 2

Director: Ayan Mukerji

Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana

Rating: 2/5

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Updated: September 24, 2021, 6:20 PM