The aim of the review is to identify the mechanisms and procedures that the agency currently has in place to 'ensure neutrality and to respond to allegations or information indicating that the principle may have been breached'. AFP
The aim of the review is to identify the mechanisms and procedures that the agency currently has in place to 'ensure neutrality and to respond to allegations or information indicating that the principle may have been breached'. AFP
The aim of the review is to identify the mechanisms and procedures that the agency currently has in place to 'ensure neutrality and to respond to allegations or information indicating that the principle may have been breached'. AFP
The aim of the review is to identify the mechanisms and procedures that the agency currently has in place to 'ensure neutrality and to respond to allegations or information indicating that the princip

UN chief announces independent panel to review UNRWA's neutrality


Adla Massoud
  • English
  • Arabic

Live updates: Follow the latest from Israel-Gaza

UN Secretary General Antonio Guterres on Monday announced the creation of an independent panel that will “assess the neutrality of UNRWA” and respond to allegations of “serious breaches”.

The new independent panel focused on the UN agency for Palestinian refugees will be led by former French foreign minister Catherine Colonna, who will work with three European research organisations, the UN said in a statement.

UNRWA has come under fire in recent weeks following accusations by Israel that 12 staff members were involved in the Hamas attack on October 7. The claims have led to more than a dozen countries, including the US, France, Germany, Britain, Australia and Sweden, suspending funding.

The EU has yet to decide whether it will disburse its planned transfer of €82 million for this year, as it has requested an audit of UNRWA by independent experts and a review of all agency staff.

The review panel will begin its work in mid-February and is expected to submit a final report, which will be made public, in April.

The aim of the review is to identify the mechanisms and procedures that the agency currently has in place to “ensure neutrality and to respond to allegations or information indicating that the principle may have been breached”.

It will also assess the adequacy of those mechanisms and procedures and whether they are fit for purpose, and will make recommendations for improvement.

Mr Guterres noted that the accusations come at a time when UNRWA, the largest UN organisation in the Middle East and North Africa region, “is working under extremely challenging conditions to deliver life-saving assistance to the two million people in the Gaza Strip who depend on it for their survival amid one of the largest and most complex humanitarian crises in the world”.

The assessment is separate from an internal investigation that the world body launched last month after the accusations were first made.

“The co-operation of the Israeli authorities, who made these allegations, will be critical to the success of the investigation,” read the statement.

Israel's Foreign Minister Israel Katz wrote on X that he welcomed the formation of the investigative committee, saying his country would “submit all evidence” highlighting UNWRA's “ties to terrorism”. He also called for the resignation of UNWRA head Philippe Lazzarini.

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

UAE currency: the story behind the money in your pockets
THE BIO

Born: Mukalla, Yemen, 1979

Education: UAE University, Al Ain

Family: Married with two daughters: Asayel, 7, and Sara, 6

Favourite piece of music: Horse Dance by Naseer Shamma

Favourite book: Science and geology

Favourite place to travel to: Washington DC

Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.

Diriyah%20project%20at%20a%20glance
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The%20Super%20Mario%20Bros%20Movie
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Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

THE DETAILS

Kaala

Dir: Pa. Ranjith

Starring: Rajinikanth, Huma Qureshi, Easwari Rao, Nana Patekar  

Rating: 1.5/5 

MATCH INFO

Uefa Champions League final:

Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports

Oscars in the UAE

The 90th Academy Awards will be aired in the UAE from 3.30am on Monday, March 5 on OSN, with the ceremony starting at 5am

RESULTS

Women:

55kg brown-black belt: Amal Amjahid (BEL) bt Amanda Monteiro (BRA) via choke
62kg brown-black belt: Bianca Basilio (BRA) bt Ffion Davies (GBR) via referee’s decision (0-0, 2-2 adv)
70kg brown-black belt: Ana Carolina Vieira (BRA) bt Jessica Swanson (USA), 9-0
90kg brown-black belt: Angelica Galvao (USA) bt Marta Szarecka (POL) 8-2

Men:

62kg black belt: Joao Miyao (BRA) bt Wan Ki-chae (KOR), 7-2
69kg black belt: Paulo Miyao (BRA) bt Gianni Grippo (USA), 2-2 (1-0 adv)
77kg black belt: Espen Mathiesen (NOR) bt Jake Mackenzie (CAN)
85kg black belt: Isaque Braz (BRA) bt Faisal Al Ketbi (UAE), 2-0
94kg black belt: Felipe Pena (BRA) bt Adam Wardzinski (POL), 4-0
110kg black belt final: Erberth Santos (BRA) bt Lucio Rodrigues (GBR) via rear naked choke

Islamophobia definition

A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.

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

Muslim Council of Elders condemns terrorism on religious sites

The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.

It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.

“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.

The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.

Crazy Rich Asians

Director: Jon M Chu

Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan

Four stars

Updated: February 05, 2024, 9:08 PM