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".
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.”
Smart words at Make Smart Cool
Make Smart Cool is not your usual festival. Dubbed “edutainment” by organisers Najahi Events, Make Smart Cool aims to inspire its youthful target audience through a mix of interactive presentation by social media influencers and a concert finale featuring Example with DJ Wire. Here are some of the speakers sharing their inspiration and experiences on the night.
Prince Ea
With his social media videos accumulating more half a billion views, the American motivational speaker is hot on the college circuit in the US, with talks that focus on the many ways to generate passion and motivation when it comes to learning.
Khalid Al Ameri
The Emirati columnist and presenter is much loved by local youth, with writings and presentations about education, entrepreneurship and family balance. His lectures on career and personal development are sought after by the education and business sector.
Ben Ouattara
Born to an Ivorian father and German mother, the Dubai-based fitness instructor and motivational speaker is all about conquering fears and insecurities. His talk focuses on the need to gain emotional and physical fitness when facing life’s challenges. As well managing his film production company, Ouattara is one of the official ambassadors of Dubai Expo2020.
ETFs explained
Exhchange traded funds are bought and sold like shares, but operate as index-tracking funds, passively following their chosen indices, such as the S&P 500, FTSE 100 and the FTSE All World, plus a vast range of smaller exchanges and commodities, such as gold, silver, copper sugar, coffee and oil.
ETFs have zero upfront fees and annual charges as low as 0.07 per cent a year, which means you get to keep more of your returns, as actively managed funds can charge as much as 1.5 per cent a year.
There are thousands to choose from, with the five biggest providers BlackRock’s iShares range, Vanguard, State Street Global Advisors SPDR ETFs, Deutsche Bank AWM X-trackers and Invesco PowerShares.
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
Credit Score explained
What is a credit score?
In the UAE your credit score is a number generated by the Al Etihad Credit Bureau (AECB), which represents your credit worthiness – in other words, your risk of defaulting on any debt repayments. In this country, the number is between 300 and 900. A low score indicates a higher risk of default, while a high score indicates you are a lower risk.
Why is it important?
Financial institutions will use it to decide whether or not you are a credit risk. Those with better scores may also receive preferential interest rates or terms on products such as loans, credit cards and mortgages.
How is it calculated?
The AECB collects information on your payment behaviour from banks as well as utilitiy and telecoms providers.
How can I improve my score?
By paying your bills on time and not missing any repayments, particularly your loan, credit card and mortgage payments. It is also wise to limit the number of credit card and loan applications you make and to reduce your outstanding balances.
How do I know if my score is low or high?
By checking it. Visit one of AECB’s Customer Happiness Centres with an original and valid Emirates ID, passport copy and valid email address. Liv. customers can also access the score directly from the banking app.
How much does it cost?
A credit report costs Dh100 while a report with the score included costs Dh150. Those only wanting the credit score pay Dh60. VAT is payable on top.
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