Archives for October 2021

German Court Convicts Woman of Crimes against Humanity in Death of Yazidi Girl

October 28, 2021 by Marwah Adhoob Leave a Comment

On October 25, 2021, a German Court sentenced a German woman turned Islamic State (ISIS) supporter to 10 years of imprisonment for her involvement in the death of a Yazidi girl. This is the first conviction against an Islamic State member involved in a Yazidi persecution. Other nations could follow suit and bring ISIS perpetrators of Yazidi persecution accountable with the application of universal jurisdiction, the doctrine that allows any nation to prosecute crimes against humanity regardless of link between prosecuting country and location of a given crime.

The Crime

In 2014, the defendant, Jennifer W., moved to Syria to be part of ISIS and later married Iraqi citizen Taha A.J. She later became a part of the Islamic State’s morality police to enforce jihadist groups’ dress and behavior in the streets of Fallujah and Mosul.

The Wall Street Journal reports that the defendant and her husband, Taha A.J., who is separately on trial in Frankfort, “purchased” and owned two Yazidi slaves, mother and daughter, in 2015. The mother and daughter endured forced labor, violence, abuse, and inhuman conditions at the hands of their captives. In one instance, the defendant’s husband forced the girl outside in the heat without water and protection from the high temperature—this inevitably led to the girl’s death. The defendant remained complicit in the young girl’s death as she witnessed the girl’s mother plea to save her daughter.

With the defeat of ISIS in June 2018, the defendant returned to Germany. While on a cab ride, she confessed to the driver, who was part of the German intelligence, about her involvement with ISIS and the death of the slave she held captive. The confession led to her trial in 2018.

The Yazidis, an ethnic group in Syria and Iraq, have faced genocide at the hands of an Islamic state as they view their beliefs as resembling devil worshipping.

The case illustrates the progress of the judicial system to bring crimes committed by ISIS to justice.

The Conviction

According to the statement released from the prosecutor’s office reported in Euronews, the court found defendant Jennifer W. “guilty of aiding and abetting crimes against humanity through enslavement, attempted murder and aiding and abetting the war crime of attempted murder by omission, and membership in a foreign terrorist organization.”

Initially, prosecutors were reaching for a life sentence, however, the court determined based on the circumstances that the defendant had limited abilities to intervene and that she realized too late that the girl was in dire condition.

Human rights lawyer Amal Clooney represented the girl’s mother and said in a statement reported in the New York Times, “it is a victory for everyone who believes injustice. I am grateful to the German Prosecutors for bringing this case and I hope that we will see a more concerted global effort to bring ISIS to justice.” The conviction marks the fifth German Court conviction of ISIS crimes against humanity pertaining to Yazidi crimes.

The case illustrates the progress of the judicial system to bring crimes committed by ISIS to justice.

Met Officials and U.S. Investigators Discuss Possibility of Cambodian Artifacts Stolen from Ancient Sites

October 26, 2021 by Marwah Adhoob Leave a Comment

In October 2021, the Metropolitan Museum of Art (Met) in New York announced its collaboration with U.S. investigators from the U.S. Attorney’s office to determine if the artifacts in the museum were stolen from Cambodia.

While it is unclear what exactly promoted the Met officials to contact the Attorney’s office, however, the Washington Post and the Investigation Consortium of Investigations Journalists recently reported that “the Met holds 12 pieces once owned or brokered by Douglas Latchford,” an art dealer and alleged in long-time art trafficker in looted artifacts. Additional pieces came to the museum through his colleagues. In 2019, the U.S. Attorney’s office for the Southern District of New York indicted Latchford on several charges, including “conspiracy and related charges pertaining to his trafficking in stolen and looted Cambodian antiquities.”

The Met, Cambodia, and the Looted artifacts

According to the Met’s press release statement, they are willing to reach out to the U.S. attorney’s office in regards to the pieces and stated that they are “happy to cooperate with any inquiry.”

The statement also reflected that “The Met has a long and well-documented history of responding to claims regarding works of art, restituting objects where appropriate, being transparent about the provenance of works in the collection, and supporting further research and scholarship by sharing all known ownership history,” in a press statement published on Sunday.

Previously, in 2013, the Met returned to Cambodian pieces and reportedly have researched the other pieces to see if they have been illegally looted. However, some argue that most museums are hesitant to thoroughly investigate Cambodian pieces, as there is a fear that they might be stolen.

Cambodia’s Investigation

According to Cambodian officials, the Met obtained the artifacts between 1977 and 2003. Cambodian officials expressed a strong desire to reobtain their artifacts. The culture minister said that it was disappointing and surprising to see that “many statutes of ours are in the Met.” Through research and investigation, the Cambodian officials created a spreadsheet with 45 alleged looted artifacts that now sit at the Met and Cambodian officials are questioning additional 100 or so other artifacts.

Cambodia now has a team of experts, archeologists, and investigators diggining into looted artifacts and excavating sites. A reformed former art dealer that was part of Latchford’s clan is now assisting officials with locating artifacts in historic grounds.

While the Met is working to cooperate with authorities, they have not made an effort to reach out to authorities in Cambodia, according to Bradly Gordon, the Attorney representing Cambodia. Gordon reported to the Washington Post and said, “the amazing thing is that these museums say they’re researching [the relics’ origins], but they have not contacted us,” and continued, saying, “How can they say they’re researching when they aren’t calling the country of origin?”

Critics argue that the Met has not taken enough initiative to thoroughly research the pieces and return those pieces stolen from the origin country.

Analysis

The Met’s recent efforts and initiative to return Cambodian looted artifacts is a set in the right direction; however, as critics suggest, the museum needs to take more action to research all artifacts the suspect are stolen –not just from Cambodia but other countries as well. Other countries deserve the opportunity to benefit from their cultural property through research on their pieces and learn new details about their past. It appears that the problems with the Met are symptomatic of the problem of art museums not doing enough vetting of the pieces they collect, even after there are reports about potential looting of items.

International Finance Corporation Advertises for Tax Transparency Position

October 26, 2021 by Bruce Zagaris Leave a Comment

The International Finance Corporation (IFC), which is part of the World Bank Group, has posted a job vacancy as follows:

https://worldbankgroup.csod.com/ats/careersite/JobDetails.aspx?id=13205&site=1

“International Tax Specialist

Nearly four years ago, IFC’s Business Risk and Compliance Department (CBR) established a small dedicated International Tax team (International Tax Office) to develop and maintain IFC’s international tax policies and better address the financial, legal, and reputational risks that may arise from international tax issues in IFC projects. The International Tax Office does this against the backdrop of a rapidly changing international tax environment, including initiatives such as:

… a small dedicated International Tax team (International Tax Office) to develop and maintain IFC’s international tax policies and better address the financial, legal, and reputational risks that may arise from international tax issues in IFC projects. The International Tax Office does this against the backdrop of a rapidly changing international tax environment, including initiatives such as:

The OECD Base Erosion and Profit Shifting (BEPS) project
The Global Forum Exchange of Information on Request (EOIR), and
The Global Forum Automatic Exchange of Information (AEOI).

We are looking for a qualified and motivated candidate to join the team in our International Tax Office, to oversee the provision of tax-related support for IFC’s operations as well as for Management and the Board, including analysis and advice on tax policy matters, and to represent IFC in the international tax area, collaborating with peer institutions and raising the International Tax Office’s profile. The position will be based in Washington DC and will report to the Deputy Chief Compliance Officer.”

The duties of the position are as follows:

Duties and Accountabilities

Lead Tax Unit and Supervise IFC’s tax program:

Lead the small team of international tax experts in IFC’s International Tax Office.
Design a program to address tax risk in IFC private sector investments, including:

o Analysis of complex international tax-related risks and structuring of IFC investee companies, clients and partners.

o Advice on challenging cross-border tax issues, including tax treaties, transfer pricing and international tax structuring.

o Addressing tax structuring issues specific to product or client type (e.g., private equity funds, infrastructure project finance, etc.).

o Provision of creative recommendations to manage and mitigate the financial, legal, and reputational risk to IFC resulting from the tax practices of IFC investee companies, clients and partners, and

o Contribution to the advancement of IFC’s tax-related policies and procedures.

Steer the roll-out of an effective tax training program for staff, including the development of practical written guidance and the provision of engaging training sessions.
Manage relationships with outside counsel and consulting firms, including advising on selection and monitoring.
Provide CBR Management with a single point of contact on tax-related issues arising in IFC’s transactions.

Technical project-related work, reporting and analytics:

Advise IFC project teams on the application and use of IFC’s international tax policies in IFC investment transactions.
Perform tax due diligence (TDD) to analyze tax-related risks in IFC investment projects.

o Assess IFC’s TDD pilots, currently being tested in Latin America, Africa and the Middle East.

o Implement TDD pilots in Asia and Eastern Europe.

o Graduate TDD from regional pilots to an established ‘mainstreamed’ program.

Draft TDD disclosures for Board Papers, as needed.
Participate in bilateral meetings with Executive Directors in preparation for Board meetings and Board consideration of projects, and assist IFC project teams responding to Board and Audit-Committee tax-related questions and concerns.
Prepare quarterly reporting to the IFC Audit Committee on tax and intermediate jurisdiction matters.

Monitoring World Bank Group Private Sector Tax Policy (Tax Policy):

Ensure the updated Tax Policy incorporates international tax best practices in a manner that best supports IFC’s mission and operations.
Support the implementation of the Tax Policy and the ongoing review, in collaboration with CBR Management, IFC Senior Management and the Board of Directors.
Work with CBR Management in obtaining consensus on tax policy issues amongst IFC’s 180+ member countries and 25 voting constituencies, particularly in relation to intermediate jurisdiction usage in IFC financed transactions.

Team management:

Oversee day-to-day activities of Tax team to ensure timely provision of high-quality advice.
Monitor workflow, volume of work deliverables and the delivery of work by Tax team.
Ensure the efficient and fair assignment of Tax-related project and policy work.
Lead weekly Tax team meetings and determine priorities of Tax-related projects.
Foster team-building and knowledge-sharing across Tax team.

Collaboration/profile raising:

Collaborate with other international organizations to potentially influence policies.
Collaborate with the World Bank and International Monetary Fund Tax teams to provide private sector insights into international tax issues.
Participate as observers in the OECD BEPS Inclusive Framework meetings to advise IFC business teams on how outcomes might impact IFC projects.
Help IFC maintain its leadership on international tax issues amongst other development institutions and advance best tax practices in emerging markets by:

o Leading monthly development finance institution calls on tax issues, and

o Identifying areas of collaboration.

Maintain profile of IFC’s tax function in speaking engagements on tax, tax and development and responsible tax.”

Analysis

The advertisement for the post indicates how important tax transparency has become. The IFC is the private sector arm of the World Bank Group. It has more than 60 years of experience in unlocking private investment, creating markets and opportunities where they’re needed most. Since 1956, IFC has leveraged $2.6 billion in capital to deliver more than $285 billion in financing for businesses in developing countries.

One of its jobs is investment. Its financial products enable companies to manage risk and expand their access to foreign and domestic capital markets. The IFC operates on a commercial basis. It invests exclusively in for-profit projects in developing countries, and we charge market rates for our products and services.

Another core task of the IFC is providing advice in order to create markets and mobilize private investment. Through this work, we help establish the necessary conditions that will attract the most private capital, enabling the private sector to grow.

Another core function of the IFC is mobilizing private capital for development—which will be essential to achieve the Sustainable Development Goal.

In performing its core functions, the IFC’s international tax office will advise its client, which can be governments, foreign sovereign, and private companies about the importance of and the need to take into account tax transparency on its projects.

New U.N. Report Warns of War Crimes and Crimes against Humanity in Libyan Conflict

October 12, 2021 by Kenneth Boggess Leave a Comment

An October 4, 2021 report published by the U.N. Human Rights Council’s Independent Fact-Finding Mission on Libya (“Mission”) warned of the likelihood of war crimes and crimes against humanity committed in the country by multiple conflicting parties since the beginning 2016.

The report, which the Mission presented on October 5, 2021, examines nine areas of focus for violations, abuses, and crimes under international human rights, humanitarian, and criminal law. Categories range from deprivation of liberty to extrajudicial killings and gender-based violence.

Procedures and Findings

The U.N. Human Rights Council originally established the Fact-Finding Mission on June 22, 2020, through its resolution 43/39 with the aim of collecting and examining through an impartial lens the facts of the alleged violations and abuses of human rights in Libya since 2016. U.N. High Commissioner for Human Rights Michelle Bachelet appointed the three members of the Mission on August 19, 2020, citing their expertise and ability to function as an independent team documenting abuses and violations of humanitarian and human rights law. All three members hold U.N. backgrounds in human rights and justice, with two members also holding legal backgrounds and teaching positions in international law.

The team members collectively examined hundreds of documents, interviewed over 150 people, and investigated the circumstances in Libya, Italy, and Tunisia. Their findings indicate significant evidence of violations in the towns and cities of Tripoli, Ganfouda, and Tarhuna, in addition to the greater region of southern Libya. The findings also indicate targeted violence and crimes towards vulnerable demographics like migrants, women, and children. Furthermore, the Mission found evidence of mercenaries in armed conflict, especially in the Tripoli area. Participating actors include Syrian fighters deployed by Turkish nationals and individuals associated with the Russian paramilitary organization Wagner Group, the latter the report finds may have committed murder as a war crime.

Time Constraints

Though the Mission’s investigation is revelatory, the report’s findings are not exhaustive and the team requires more time to piece together a full determination of the abuses committed in Libya. In a press conference given by members of the Mission, Chair Mohamed Auajjar stressed the importance of additional investigation into the situation and recommended that the Human Rights Council extend the Mission’s mandate by a year.

Analysis

The Mission’s investigation highlights the importance of accountability and cooperation in the handling of the crisis: The cooperation of Libyan authorities with the Mission was crucial in uncovering the details of the situation, but instances where government officials declined to cooperate — mostly in expediting paperwork and permitting visits to detention centers and other relevant sites — hindered the Mission’s time-sensitive efforts. Additionally, several individuals and Libyan-based non-governmental organizations were reluctant to meet with the Mission out of fear of retaliation or reprisal by state agents or militias.

Though this month’s report sheds much-needed light on the humanitarian crisis in Libya since 2016, further investigation and greater cooperation from both state and non-state actors is necessary to piece together a comprehensive view of the crimes committed by warring parties. The full picture of these crimes — and the accompanying accountability to pursue their perpetrators — can only come to light if the safety of sources who hold key information can be guaranteed.

*Kenneth Boggess is a sophomore at Georgetown University studying international politics and foreign policy. He is the editorial intern for the IELR and a staff writer and copy editor for The Georgetown Voice.

State Department Lawyer Quits Calling Biden Administration Policy on Asylum ‘Inhumane’

October 9, 2021 by Marwah Adhoob Leave a Comment

Harold Koh, a top legal advisor at the State Department, resigned after the Biden administration’s use of Title 42 to expel hundreds of thousands of migrants, calling it “inhumane” and “illegal.”

In an internal memo, Koh criticized the Biden administration’s use of the Title 42 and was displeased with the administration’s use of the policy, especially considering he “strongly supports” the administration.

Title 42 and Public Health

Title 42 is a public health policy that gives authority to the U.S. to expel migrants from the border during a public health crisis or emergency. The policy allows the U.S. to expel migrants without allowing them to apply for asylum. Critics argue the policy is a clear violation of U.S. and international laws.

The White House defends’ its use of Title 42, stating, “Title 42 is a public health authority, not an immigration one, and that the authority rests with the [Center for Disease Control and Prevention].” They also stated that the use of Title 42 is necessary “due to the risks of transmission and spread of COVID-19” in closed settings.

The CDC also affirmed the White House’s decision to continue to use Title 42.

Previously, Former President Donald Trump invoked Title 42 to deport migrants on the U.S.-Mexico border, which some have called an excuse for the administration to implement restrictive immigration policies.

According to Koh’s memo, which cited U.S. government data, the U.S. has use expelled nearly 700,000 since February 2021.

In the memo, which was first reported in Politico, he stated the following: “I believe the administration’s current implementation of the Title 42 authority continues to violate our legal obligations not to expel or return… individuals who fear persecution, death, or torture, especially migrants fleeing from Haiti.”

Haitians and the U.S. Asylum System

The Biden Administration recently deported thousands of Haitian refugees and undocumented immigrants from Del Rio, Texas, and back to Haiti.

Since the assassination of the Haiti president, the political climate, security, and economic one have gradually deteriorated—and the recent earthquake that struck Haiti in August 2021 has worsened the livelihood in the country.

During a recent White House briefing the Homeland Security Secretary Alejandro Mayorkas said that the U.S. has sent 2,000 people on flights to Haiti, and approximately 8,000 willingly agreed to return to Mexico, and more than 5,000 will be processed and be either expelled or be removed in an immigration removal hearings.

Like Koh’s decision to leave, the U.S. special envoy to Haiti, Daniel Foote, resigned citing inhumane immigration policies. In a letter to the Secretary of State Antony Blinken, he said he does not want to be “associated with the United States’ inhumane, counterproductive decision to deport thousands of Haitian refugees and illegal immigrants to Haiti.”

In a recent public appearance, Foote was critical of the Biden administration’s backing of interim Prime Minister Ariel Henry. Henry is allegedly facing indictment charges in connection with the assassination of Former-Prime Minister Jovenel Moise. Henry allegedly removed the chief prosecutor and denied involvement in the assassination. Some Haitians believe that the only reason Henry remains in power is due to U.S. support. Foote argued that the U.S. should focus on getting to the root cause of instability and said “the root cause of instability is now that the Haitian people do not believe that they have had a voice in their destiny in selecting their leaders.”

Likewise, Michael Posner, the former assistant secretary of state for democracy, human rights, and labor, said that the Biden administration “needs to prioritize human rights and democratic governance in Haiti, which are essential if the nation is ever to escape its cycles of chaos and mass migration.” He also recommended that financial help should be diverted to those in Haiti that have a “genuine commitment to human rights and the rule of law.”

Analysis

While the criticisms toward the Biden administration’s handling of immigration policies are warranted, the administration is in a tough spot considering that it adopted an already broken system from past administrations.

Much like Foote and Posner’s recommendation, Haiti would be well served if the focus is shifted towards eradicating the root causes of instability instead of offering a short-term, Band-Aid solution that only will keep the problem under wraps for a brief period.

The controversy over the Biden Administration’s handling of new tsunami of aliens shows the issue remains intractable in the U.S. and throughout the world. The flood of immigrants due to political instability, climate problems, the easy access to media, and growing inequality worldwide shows the controversy will not disappear in the near future, especially in the U.S. where political polarity over immigration have blocked new immigration legislation for decades.

German Court Convicts Woman of Crimes against Humanity in Death of Yazidi Girl

Met Officials and U.S. Investigators Discuss Possibility of Cambodian Artifacts Stolen from Ancient Sites

International Finance Corporation Advertises for Tax Transparency Position

New U.N. Report Warns of War Crimes and Crimes against Humanity in Libyan Conflict

State Department Lawyer Quits Calling Biden Administration Policy on Asylum ‘Inhumane’

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