Pro-choice demonstrators gather outside the US Supreme Court in Washington. AFP
Pro-choice demonstrators gather outside the US Supreme Court in Washington. AFP
Pro-choice demonstrators gather outside the US Supreme Court in Washington. AFP
Pro-choice demonstrators gather outside the US Supreme Court in Washington. AFP

US Supreme Court justices question tough Texas abortion law


  • English
  • Arabic

US Supreme Court justices on Monday appeared to lean toward allowing a challenge brought by abortion providers to a Republican-backed law that imposes a near-total ban on the procedure in Texas and lets private citizens enforce it.

Over nearly three hours of oral arguments, the justices heard separate challenges by President Joe Biden's administration and abortion providers to the Texas law.

The law is by far the strictest abortion ban in effect in the US, outlawing the procedure at about six weeks, far earlier in pregnancy than the Supreme Court has ever allowed.

The justices are weighing whether abortion providers and the Justice Department can stop the law despite an unusual provision Texas included to try to insulate the measure from judicial review.

Abortion rights in the United States are hanging in the balance as the nine justices tackle the dispute over the law.

The justices will also hear arguments on December 1 over the legality of a Mississippi measure prohibiting the procedure after 15 weeks of pregnancy.

The Supreme Court let the Texas law take effect on September 1 on a 5-4 vote, even while acknowledging “serious questions” about its constitutionality.

The law bans abortion at a point in time when many women do not yet realise they are pregnant.

Dozens of demonstrators on both sides of the issue gathered outside the Supreme Court before the arguments began.

Opponents of the Texas law held signs reading “Bans off our bodies” and “Keep our clinics” while supporters held signs that said, “Let their hearts beat.”

Protesters gather outside the US Supreme Court in Washington. AFP
Protesters gather outside the US Supreme Court in Washington. AFP

The Texas measure takes enforcement out of the hands of state officials, instead enabling private citizens to sue anyone who performs or assists a woman in getting an abortion after cardiac activity is detected in the embryo.

But there were signs during oral arguments that some conservative justices were reconsidering their positions.

Some justices signalled that existing Supreme Court precedent could accommodate the lawsuit brought by abortion providers challenging the law even with the measure's unusual private-citizen enforcement structure.

Abortion opponents hope the Supreme Court, with its 6-3 conservative majority, will roll back abortion rights or even overturn its 1973 Roe v. Wade decision that recognised a woman's constitutional right to terminate a pregnancy and legalised the procedure nationwide.

Agencies contributed to this report

Pro-choice and pro-life demonstrators rally outside the US Supreme Court. Getty Images / AFP
Pro-choice and pro-life demonstrators rally outside the US Supreme Court. Getty Images / AFP
The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet
Our legal consultants

Name: Hassan Mohsen Elhais

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

Final results:

Open men
Australia 94 (4) beat New Zealand 48 (0)

Plate men
England 85 (3) beat India 81 (1)

Open women
Australia 121 (4) beat South Africa 52 (0)

Under 22 men
Australia 68 (2) beat New Zealand 66 (2)

Under 22 women
Australia 92 (3) beat New Zealand 54 (1)

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

Who are the Sacklers?

The Sackler family is a transatlantic dynasty that owns Purdue Pharma, which manufactures and markets OxyContin, one of the drugs at the centre of America's opioids crisis. The family is well known for their generous philanthropy towards the world's top cultural institutions, including Guggenheim Museum, the National Portrait Gallery, Tate in Britain, Yale University and the Serpentine Gallery, to name a few. Two branches of the family control Purdue Pharma.

Isaac Sackler and Sophie Greenberg were Jewish immigrants who arrived in New York before the First World War. They had three sons. The first, Arthur, died before OxyContin was invented. The second, Mortimer, who died aged 93 in 2010, was a former chief executive of Purdue Pharma. The third, Raymond, died aged 97 in 2017 and was also a former chief executive of Purdue Pharma. 

It was Arthur, a psychiatrist and pharmaceutical marketeer, who started the family business dynasty. He and his brothers bought a small company called Purdue Frederick; among their first products were laxatives and prescription earwax remover.

Arthur's branch of the family has not been involved in Purdue for many years and his daughter, Elizabeth, has spoken out against it, saying the company's role in America's drugs crisis is "morally abhorrent".

The lawsuits that were brought by the attorneys general of New York and Massachussetts named eight Sacklers. This includes Kathe, Mortimer, Richard, Jonathan and Ilene Sackler Lefcourt, who are all the children of either Mortimer or Raymond. Then there's Theresa Sackler, who is Mortimer senior's widow; Beverly, Raymond's widow; and David Sackler, Raymond's grandson.

Members of the Sackler family are rarely seen in public.

First-round leaderbaord

-5 C Conners (Can)

-3 B Koepka (US), K Bradley (US), V Hovland (Nor), A Wise (US), S Horsfield (Eng), C Davis (Aus);

-2 C Morikawa (US), M Laird (Sco), C Tringale (US)

Selected others: -1 P Casey (Eng), R Fowler (US), T Hatton (Eng)

Level B DeChambeau (US), J Rose (Eng) 

1 L Westwood (Eng), J Spieth (US)

3 R McIlroy (NI)

4 D Johnson (US)

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Updated: November 01, 2021, 5:32 PM