Wadea Al Fayoume: Man pleads not guilty to murder of Palestinian-American boy


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An Illinois man on Monday pleaded not guilty to a hate crime and murder charges in the fatal stabbing of a Palestinian-American boy that also left the child's mother in a critical condition.

Joseph Czuba, 71, attacked six-year-old Wadea Al Fayoume and his mother Hanaan Shahin on October 14. Authorities said Ms Czuba attacked them due to their Muslim faith.

“Detectives were able to determine that both victims in this brutal attack were targeted by the suspect due to them being Muslim and the continuing Middle Eastern conflict involving Hamas and the Israelis,” the Will County Sheriff's Office said at the time.

Wadea died at the scene. His mother is still recovering after being in critical condition.

Dozens of people attended Wadea's funeral last week at a mosque in a Chicago suburb.

Mr Czuba appeared in court wearing a red jail uniform and did not speak during the hearing, which took place in Joliet, a town 80km south-west of Chicago, AP reported. His lawyer entered the not guilty plea.

Judge David Carson ruled that Mr Czuba will remain in jail as he awaits his next court hearing on January 8.

Prosecutors argued that Mr Czuba remains a threat to Ms Shahin and "is a threat to the safety of the community".

Lawyers for Mr Czuba disagreed with the decision, citing his age and that he is a US veteran who has no criminal convictions.

The indictment against Mr Czuba said Wadea's murder was the result of “exceptionally brutal or heinous behaviour”.

Ms Shahin told police that Mr Czuba – the family's landlord – was upset over the Israel-Gaza war and attacked them after she asked him to “pray for peace”.

Joseph Czuba is escorted into a Will County, Illinois, courtroom for his arraignment. AP
Joseph Czuba is escorted into a Will County, Illinois, courtroom for his arraignment. AP

The Hamas attack on Israel on October 7 resulted in about 1,400 deaths, with roughly 200 people taken hostage.

Israel has bombed Gaza in the weeks since the assault, with its state goal of wiping wipe out Hamas. The siege has left more than 8,000 people dead, including more than 3,400 children.

The stabbings were part of a reported rise in Islamophobic and anti-Semitic incidents that have occurred since the Hamas attack.

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Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)

Best Sporting Director: Andrea Berta (Atletico Madrid)

Best Women's Player:  Lucy Bronze

Best Young Arab Player: Achraf Hakimi

 Kooora – Best Arab Club: Al Hilal (Saudi Arabia)

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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

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England v New Zealand (Saturday, 12pm)

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ICC Women's T20 World Cup Asia Qualifier 2025, Thailand

UAE fixtures
May 9, v Malaysia
May 10, v Qatar
May 13, v Malaysia
May 15, v Qatar
May 18 and 19, semi-finals
May 20, final

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

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Your UK residence status is assessed using the statutory residence test. While your residence status – ie where you live - is assessed every year, your domicile status is assessed over your lifetime.

Your domicile of origin generally comes from your parents and if your parents were not married, then it is decided by your father. Your domicile is generally the country your father considered his permanent home when you were born. 

UK residents who have their permanent home ("domicile") outside the UK may not have to pay UK tax on foreign income. For example, they do not pay tax on foreign income or gains if they are less than £2,000 in the tax year and do not transfer that gain to a UK bank account.

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Tests 27, Wickets 87, Average 37.59, Best 5-40

ODIs 53, Wickets 75, Average 33.44, Best 6-55

T20Is 10, Wickets 7, Average 41.14, Best 2-12

Updated: October 30, 2023, 5:53 PM