“Extermination as a crime against humanity”, “torture”, “extermination and/or murder” – these were just some of the grave accusations made by International Criminal Court Prosecutor Karim Khan this week as he sought arrest warrants for several leading Israeli and Hamas figures over the October 7 attacks and the continuing war in Gaza. While accusations have hardly been in short supply when it comes to the Palestinian-Israeli conflict, this development is qualitatively different.
Although Mr Khan is seeking the arrests of Yahya Sinwar, Mohammed Deif and Ismail Haniyeh of Hamas, who would be held criminally responsible for the violence meted out by Palestinian militants against Israeli civilians on October 7, the Israeli side of the charges are getting much attention. Israeli leaders are being confronted with legal charges that challenge their country's image of itself as well as its international reputation.
From a position of insisting that its military is a fundamentally righteous actor in a sea of hostile neighbours, Israel now faces legal accusations that not only cast international doubt on that claim but recast two of the country’s most important leaders – Prime Minister Benjamin Netanyahu and Defence Minister Yoav Gallant – as suspected criminals on the world stage.
Mr Netanyahu’s reaction was one of unbridled indignation. He accused Mr Khan of creating “a twisted and false moral equivalence between the leaders of Israel and the henchmen of Hamas”. US Secretary of State Antony Blinken echoed that sentiment, calling Mr Khan’s application “shameful”.
This argument of equivalency is a straw man – an attempt to deflect criticism of Israel’s aimless war in Gaza, and one that does not stand up to scrutiny. Mr Khan is drawing no such comparison between Israel and Hamas. The leaders of both have been charged, for the most part, with distinct crimes that reflect the distinct ways in which they have allegedly brutalised civilians. As Mr Khan himself has put it, the Prosecutor's mandate is not concerned with equivalence between alleged perpetrators – only victims. And that is precisely how the rule of law must work; would it really be better if courts were in the business of privileging the plight of one set of victims over another?
The Hamas trio, the warrant application claims, bear criminal responsibility for acts that include hostage taking, cruel treatment and inhumane acts. The laws of war apply even to non-state militant groups, and being a self-proclaimed resistance movement does not give licence to murder and terrorise innocents.
The charges against Mr Netanyahu and Mr Gallant, meanwhile, are significant because they call into question Israeli policy, not merely tactics. It is revealing that in his indictment of Israeli crimes, Mr Khan is seeking the arrest of politicians over military commanders. The notion that Israeli elected officials may have directed actions as grave as mass starvation and indiscriminate killing will damage the country’s standing in a way not seen before. This explains the furious reaction from an institutionally pro-Israel US leadership whose own international reputation has been deeply compromised by Washington’s confused and contradictory reaction to the months-long Gaza war.
It is also telling that Israeli objections thus far have been largely political, rather than legal, in nature. Israel has no shortage of military lawyers who might interrogate the substance of Mr Khan's allegations, but they have, it seems, been given a backseat to Mr Netanyahu's performative incredulity and grandstanding.
Despite the high-profile nature of Mr Khan’s request for international arrest warrants, there is no guarantee that a trial – let alone a conviction – will take place. For Israel’s leadership, a Trump White House in November could lead to the intensification of America’s political and legal cover for senior Israeli figures. Whatever the eventual results – and the ICC process could take years – one thing is for sure: we are witnessing a turning point not only in this conflict, but in the world's relationship with Israel, too.
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Various Artists
Habibi Funk: An Eclectic Selection Of Music From The Arab World (Habibi Funk)
Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
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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Engine: 3.0-litre six-cylinder turbo
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What is 'Soft Power'?
Soft power was first mentioned in 1990 by former US Defence Secretary Joseph Nye.
He believed that there were alternative ways of cultivating support from other countries, instead of achieving goals using military strength.
Soft power is, at its root, the ability to convince other states to do what you want without force.
This is traditionally achieved by proving that you share morals and values.
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Dubai World Cup draw
1. Gunnevera
2. Capezzano
3. North America
4. Audible
5. Seeking The Soul
6. Pavel
7. Gronkowski
8. Axelrod
9. New Trails
10. Yoshida
11. K T Brave
12. Thunder Snow
13. Dolkong
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%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EEric%20Barbier%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3EYoussef%20Hajdi%2C%20Nadia%20Benzakour%2C%20Yasser%20Drief%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
Israel Palestine on Swedish TV 1958-1989
Director: Goran Hugo Olsson
Rating: 5/5
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Result
Arsenal 4
Monreal (51'), Ramsey (82'), Lacazette 85', 89')
West Ham United 1
Arnautovic (64')