A Palestinian woman passes by rescuers inspecting the rubble of destroyed houses after Israeli strikes in Rafah refugee camp, southern Gaza Strip. AP
A Palestinian woman passes by rescuers inspecting the rubble of destroyed houses after Israeli strikes in Rafah refugee camp, southern Gaza Strip. AP
A Palestinian woman passes by rescuers inspecting the rubble of destroyed houses after Israeli strikes in Rafah refugee camp, southern Gaza Strip. AP
A Palestinian woman passes by rescuers inspecting the rubble of destroyed houses after Israeli strikes in Rafah refugee camp, southern Gaza Strip. AP

US State Department: UN human rights reform must address focus on Israel


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Reforms that would address the UN Human Rights Council’s “disproportionate focus” on Israel are among changes the United States wants to see, State Department spokesman Ned Price said on Monday.

Washington also objected to a decision by the International Criminal Court on Friday that found the court has jurisdiction over war crimes committed in the Palestinian territories, a State Department spokesman said.

The US said earlier on Monday it would return as an observer to the UN Human Rights Council, which it quit under the Trump administration, while seeking reforms of what it called the “flawed body”.

The new US position comes at a critical juncture for Israel, the Palestinians and the ICC.

In December 2019, ICC prosecutor Fatou Bensouda said she believed there was a “reasonable basis” to open a war crimes probe into Israeli military actions and settlement activity. But first, she asked the court to determine whether she had territorial jurisdiction.

In a 2-1 ruling last week, judges granted her that jurisdiction in the West Bank, east Jerusalem and Gaza Strip. The Palestinians claim all three areas, captured by Israel in the 1967 Middle East war, for a future state.

The ruling did not open a war crimes probe. That will be Ms Bensouda’s decision. In a brief statement, she said she would closely study the ruling before deciding how to proceed. That process could take months to play out.

In the meantime, Israel has launched personal attacks against Ms Bensouda and accused the court of holding it to unfair standards. It also says the Palestinians don’t have a state and accuses the court of wading into political issues.

Settlements face further scrutiny 

The ICC decision and the US stance of wanting a stronger focus on Israel’s human rights record will place renewed focus on Israeli settlement construction.

About 700,000 Israelis now live in housing built in the West Bank and east Jerusalem. Settlements are widely viewed as illegal based on the Geneva Convention principle that an occupying power is barred from transferring its population to territories captured in war. Population transfers are listed as a war crime in the ICC’s founding treaty, the Rome Statute.

“The settlement issue is really the biggest issue. This is the elephant in the room,” said Yuval Shany, an expert on international law at the Israel Democracy Institute.

Israel annexed east Jerusalem after the 1967 war and considers the area an inseparable part of its capital. It says the West Bank is “disputed,” not occupied, and its fate should be decided through negotiations.

Yet the Israeli positions have little support internationally, particularly since the departure of the settlement-friendly Trump administration last month.

Mr Shany said the court ruling means Israeli settlement policy could come under hard-to-defend scrutiny. “This exposes basically the entire Israeli political elite that has been part of a settlement policy to criminal proceedings before the court,” he said. “This is a significant setback.”

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Gallery: Palestinian territories tackle Covid-19

  • Palestinian medical staff are pictured in the newly opened Red Crescent Hospital dedicated to coronavirus, in the occupied-West Bank city of Nablus. AFP
    Palestinian medical staff are pictured in the newly opened Red Crescent Hospital dedicated to coronavirus, in the occupied-West Bank city of Nablus. AFP
  • Palestinian medical staff are pictured in the newly opened Red Crescent Hospital dedicated to coronavirus in Nablus, in the occupied West Bank. AFP
    Palestinian medical staff are pictured in the newly opened Red Crescent Hospital dedicated to coronavirus in Nablus, in the occupied West Bank. AFP
  • Palestinian medical staff are pictured in the newly opened Red Crescent Hospital dedicated to coronavirus in Nablus, in the occupied West Bank. AFP
    Palestinian medical staff are pictured in the newly opened Red Crescent Hospital dedicated to coronavirus in Nablus, in the occupied West Bank. AFP
  • A medical staffer attends a Palestinian Covid-19 patient at the intensive care unit, in the Palestine Medical Complex, in the West Bank city of Ramallah. AP
    A medical staffer attends a Palestinian Covid-19 patient at the intensive care unit, in the Palestine Medical Complex, in the West Bank city of Ramallah. AP
  • Medical staffers examine Palestinian patients infected with Covid-19 upon their admission at the emergency unit, in the Palestine Medical Complex, in the West Bank city of Ramallah. AP
    Medical staffers examine Palestinian patients infected with Covid-19 upon their admission at the emergency unit, in the Palestine Medical Complex, in the West Bank city of Ramallah. AP
  • Medical staffers attend a Palestinian Covid-19 patient at the intensive care unit, in the Palestine Medical Complex, in the West Bank city of Ramallah. AP
    Medical staffers attend a Palestinian Covid-19 patient at the intensive care unit, in the Palestine Medical Complex, in the West Bank city of Ramallah. AP
  • Medical staffers attend a Palestinian patient at the Covid-19 section, in the Palestine Medical Complex, in the West Bank city of Ramallah. AP
    Medical staffers attend a Palestinian patient at the Covid-19 section, in the Palestine Medical Complex, in the West Bank city of Ramallah. AP
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

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Financial considerations before buying a property

Buyers should try to pay as much in cash as possible for a property, limiting the mortgage value to as little as they can afford. This means they not only pay less in interest but their monthly costs are also reduced. Ideally, the monthly mortgage payment should not exceed 20 per cent of the purchaser’s total household income, says Carol Glynn, founder of Conscious Finance Coaching.

“If it’s a rental property, plan for the property to have periods when it does not have a tenant. Ensure you have enough cash set aside to pay the mortgage and other costs during these periods, ideally at least six months,” she says. 

Also, shop around for the best mortgage interest rate. Understand the terms and conditions, especially what happens after any introductory periods, Ms Glynn adds.

Using a good mortgage broker is worth the investment to obtain the best rate available for a buyer’s needs and circumstances. A good mortgage broker will help the buyer understand the terms and conditions of the mortgage and make the purchasing process efficient and easier. 

Pearls on a Branch: Oral Tales
​​​​​​​Najlaa Khoury, Archipelago Books

Traits of Chinese zodiac animals

Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent   

if you go

The flights
Emirates flies to Delhi with fares starting from around Dh760 return, while Etihad fares cost about Dh783 return. From Delhi, there are connecting flights to Lucknow. 
Where to stay
It is advisable to stay in Lucknow and make a day trip to Kannauj. A stay at the Lebua Lucknow hotel, a traditional Lucknowi mansion, is recommended. Prices start from Dh300 per night (excluding taxes). 

The specs: 2018 Nissan 370Z Nismo

The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
​​​​​​​Fuel consumption, combined: 10.5L / 100km

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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The specs: Rolls-Royce Cullinan

Price, base: Dh1 million (estimate)

Engine: 6.75-litre twin-turbo V12

Transmission: Eight-speed automatic

Power: 563hp @ 5,000rpm

Torque: 850Nm @ 1,600rpm

Fuel economy, combined: 15L / 100km

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The%20specs
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