UN to investigate alleged crimes committed during latest Palestine-Israel hostilities

The independent investigation will look into reported breaches in Gaza, the West Bank and Israel that occurred before a ceasefire halted hostilities on May 21.

Michelle Bachelet, the UN High Commissioner for Human Rights, told the council that Israeli strikes on Gaza may constitute war crimes, and that Hamas breached international humanitarian law by firing rockets into Israel.

In response, Israeli Prime Minister Benjamin Netanyau said: "Today's shameful decision is yet another example of the UN Human Rights Council's blatant anti-Israel obsession."

Ms Bachelet earlier said there was no evidence that buildings, including media offices and international humanitarian organisations in Gaza, housed armed groups, despite Israeli claims.

Israel used such claims to justify the bombing of buildings in Gaza, including the bureau of AP.

Ms Bachelet was speaking at a special session of the council in Geneva, after a ceasefire last Friday brought an end to 11 days of fighting between Israel and armed Palestinian groups.

“Although Israel undertook a number of precautions, such as advance warning of attacks in some cases, air strikes in such densely populated areas resulted in a high level of civilian fatalities and injuries, as well as the widespread destruction of civilian infrastructure," Ms Bachelet said.

"If found to be indiscriminate and disproportionate in their impact on civilians and civilian objects, such attacks may constitute war crimes."

She urged Hamas to stop carrying out indiscriminate attacks, “for which there must be accountability".

"There is no doubt that Israel has the right to defend its citizens and residents," Ms Bachelet said.

Israel's Foreign Ministry said its forces had acted "in accordance with international law, in defending citizens from Hamas’s indiscriminate rocket fire".

A spokesman for Hamas called the group's actions "legitimate resistance" and called for "immediate steps to punish" Israel.

The US, Israel's main ally, said it deeply regretted the decision in the forum, where it has observer status and no vote.

Attacks on Israeli territory by Gaza-based armed groups, including Hamas, killed 12 and wounded 357.

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.

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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

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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

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

UN to investigate alleged crimes committed during latest Palestine-Israel hostilities

UN Human Rights Council inquiry will look into reported human rights breaches in Israel, Gaza and the West Bank

Ten tax points to be aware of in 2026

MWTC