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Israel's allies should look “carefully” at the International Court of Justice's expected provisional measure ruling on Friday in South Africa's genocide case against Israel, experts warn.
South Africa is expecting the ICJ to decide on whether to grant emergency measures to stop the war in Gaza, the first set of decisions in its landmark case accusing Israel of genocide against Palestinians.
But in the US, Israel's most significant and stalwart backer, the response to the case has been one of overwhelming rejection.
President Joe Biden's administration has asserted that it has made no legal assessment about Israel’s conduct in Gaza or whether US weapons may have been misused.
And earlier this week, 210 members of Congress from both sides of the political divide sent a letter to Secretary of State Antony Blinken denouncing the case over claims of South Africa's “deeply hostile stance towards Israel”.
Lisandra Novo, a former judicial fellow at the ICJ, warned that “states that are providing assistance to Israel should look to the wording carefully” in the court's Friday decision.
Though this week's ruling will not deliver a verdict on the genocide case, it will decide on provisional measures which are “essentially emergency measures that the court orders in order to preserve a right that is at risk of irreparable harm”.
The decision this week will be “the equivalent of an injunction order in the US domestic system”, Ms Novo told The National – and that's no small thing.
If the court decides that “at least the possibility on a superficial level [of genocide] exists … it should at least make [Israel's allies] pay close attention to how this assistance is being carried out”, Ms Novo said.
“The parameters of the court orders will be really important to [third-party states] in deciding how you continue forward, the level of assistance and maybe even your involvement with the delivery of assistance and the conditions for receipt,” she added.
For Israel, there are no technical enforcement measures to ensure it halts its Gaza operations following any ICJ decision, but non-compliance “puts them in a very specific category”.
“Right now, one of the most famous states to not comply with provisional measures orders is Russia,” said Ms Novo.
“Do they want to be viewed as members of the international legal community who abide by the norms and the rules set out, that they are rule-of-law-respecting states, or do they go the way of delegitimising the court and pulling out?”
And although South Africa's case against Israel at the ICJ is only binding towards Israel, there could be complicated side effects for Washington.
Cracks have begun to form between US politicians with regard to unilateral political and financial support for Israel as the war in Gaza has unfolded. But growing calls from the Democratic Party for more oversight and even conditions on aid to Israel have failed to materialise.
The Biden administration has twice circumvented Congress to ramp up military sales to Prime Minister Benjamin Netanyahu's government since the war's start and moved to supply billions of dollars in supplemental funding.
If that continues despite an ICJ ruling demanding Israel completely end its military operations in Gaza, “then the United States would be assisting Israel in a direct violation of the court order”, Ms Novo said.
That historic support, some $158 billion worth, especially reinforces Washington's stake as a party to the Genocide Convention.
“The United States is required to 'undertake to prevent and punish' the crime of genocide,” Zaha Hassan, a human rights lawyer and fellow at the Carnegie Endowment for International Peace, argued in a report.
“That commitment becomes meaningless if the United States can simply look away when the party accused of international crimes is an ally or if the outcome of an assessment is inconvenient.
“The United States may want to maintain its certainty that Israel is not committing any grave human rights violations in Gaza by avoiding an assessment, but the ICJ case … may force its hand, even if a decision on the case’s merits takes years.”
Of course, Israel has requested that the case be dismissed. If the court decides in Israel's favour, “nothing happens” after Friday, Ms Novo pointed out.
“It's important to keep other tools in mind if the goal is to end the conflict and to keep political pressure going on other states to come to a solution,” she added.
“To have a very parsed-out decision by a very serious court is a good thing. But of course, that doesn't have the impact that we want right now for the suffering that's going on with the conflict.”
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Director: Sriram Raghavan
Producer: Matchbox Pictures, Viacom18
Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan
Rating: 3.5/5
if you go
The flights
Emirates fly direct from Dubai to Houston, Texas, where United have direct flights to Managua. Alternatively, from October, Iberia will offer connections from Madrid, which can be reached by both Etihad from Abu Dhabi and Emirates from Dubai.
The trip
Geodyssey’s (Geodyssey.co.uk) 15-night Nicaragua Odyssey visits the colonial cities of Leon and Granada, lively country villages, the lake island of Ometepe and a stunning array of landscapes, with wildlife, history, creative crafts and more. From Dh18,500 per person, based on two sharing, including transfers and tours but excluding international flights. For more information, visit visitnicaragua.us.
Barings Bank
Barings, one of Britain’s oldest investment banks, was
founded in 1762 and operated for 233 years before it went bust after a trading
scandal.
Barings Bank collapsed in February 1995 following colossal
losses caused by rogue trader Nick Lesson.
Leeson gambled more than $1 billion in speculative trades,
wiping out the venerable merchant bank’s cash reserves.
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
UAE currency: the story behind the money in your pockets
Abandon
Sangeeta Bandyopadhyay
Translated by Arunava Sinha
Tilted Axis Press
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.
BOSH!'s pantry essentials
Nutritional yeast
This is Firth's pick and an ingredient he says, "gives you an instant cheesy flavour". He advises making your own cream cheese with it or simply using it to whip up a mac and cheese or wholesome lasagne. It's available in organic and specialist grocery stores across the UAE.
Seeds
"We've got a big jar of mixed seeds in our kitchen," Theasby explains. "That's what you use to make a bolognese or pie or salad: just grab a handful of seeds and sprinkle them over the top. It's a really good way to make sure you're getting your omegas."
Umami flavours
"I could say soya sauce, but I'll say all umami-makers and have them in the same batch," says Firth. He suggests having items such as Marmite, balsamic vinegar and other general, dark, umami-tasting products in your cupboard "to make your bolognese a little bit more 'umptious'".
Onions and garlic
"If you've got them, you can cook basically anything from that base," says Theasby. "These ingredients are so prevalent in every world cuisine and if you've got them in your cupboard, then you know you've got the foundation of a really nice meal."
Your grain of choice
Whether rice, quinoa, pasta or buckwheat, Firth advises always having a stock of your favourite grains in the cupboard. "That you, you have an instant meal and all you have to do is just chuck a bit of veg in."
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
RESULTS
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Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
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)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs