The legislature in the US state of Oklahoma this week passed a bill banning abortions from the moment of fertilisation, with some exceptions, the strictest ban so far in the country.
The action by Oklahoma follows steps taken in other Republican-led states to restrict access to abortions in anticipation of the US Supreme Court soon overturning Roe v Wade, the 1973 decision allowing nationwide access to the procedure.
The bill now heads to the desk of Governor Kevin Stitt, a Republican, who is expected to sign it — at which point it would immediately come into effect.
Democratic Vice President Kamala Harris condemned the new law in a tweet, saying it is “the latest in a series of blatant attacks on women by extremist legislators”.
Other Republican-led states such as Florida, Mississippi and Texas have all enacted laws that previously would have been rejected by the Supreme Court under its Roe v Wade precedent, but a new conservative majority seems likely to now permit them.
Of the nine justices on the highest US court, six are conservative. Three were appointed by former president Donald Trump, who promised to pick only jurists who would overturn the nearly 50-year Roe v Wade precedent.
The Oklahoma legislation uses a novel enforcement procedure first enacted by Texas that allows private citizens — not the state — to sue anyone who “performs or induces an abortion” or “aids or abets” someone seeking an abortion.
The Oklahoma bill includes exceptions for instances of rape or incest, but requires that they be first reported to authorities.
It also allows exceptions for pregnancies which pose a risk to the life of the mother.
Oklahoma also followed in Texas's footsteps last month by enacting a law banning abortions after a heartbeat can be detected, usually around six weeks into pregnancy.
This month, a highly uncommon leak of a draft Supreme Court decision showed that the conservative justices were considering overturning Roe v Wade in favour of state-by-state legislating on the matter.
That leak prompted protests across the country and promises from Democrats to make access to abortion a key part of their electoral campaign in the November midterm elections.
“It has never been more urgent that we elect pro-choice leaders at the local, state and federal level,” Ms Harris said in her tweet, echoing similar calls by President Joe Biden and Democratic congressional leaders.
The Supreme Court's final decision should be known by the end of June.
Top tips
Create and maintain a strong bond between yourself and your child, through sensitivity, responsiveness, touch, talk and play. “The bond you have with your kids is the blueprint for the relationships they will have later on in life,” says Dr Sarah Rasmi, a psychologist.
Set a good example. Practise what you preach, so if you want to raise kind children, they need to see you being kind and hear you explaining to them what kindness is. So, “narrate your behaviour”.
Praise the positive rather than focusing on the negative. Catch them when they’re being good and acknowledge it.
Show empathy towards your child’s needs as well as your own. Take care of yourself so that you can be calm, loving and respectful, rather than angry and frustrated.
Be open to communication, goal-setting and problem-solving, says Dr Thoraiya Kanafani. “It is important to recognise that there is a fine line between positive parenting and becoming parents who overanalyse their children and provide more emotional context than what is in the child’s emotional development to understand.”
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