A/HRC/18/49 member was forcibly transferred to another part of the West Bank by Israeli authorities in December 2010.25 44. In paragraph 1972 (g) of its report, the Mission recommended that the Government of Israel should cease actions aimed at limiting the expression of criticism by civil society and members of the public concerning the policies and conduct of Israel during the military operations in the Gaza Strip. The Mission also recommended that Israel should set up an independent inquiry to assess whether the treatment by Israeli judicial authorities of Palestinian and Jewish Israelis expressing dissent in connection with the offensive was discriminatory, in terms of both charges and detention pending trial. The results of the inquiry should be made public and, subject to the findings, appropriate remedial action should be taken. 45. Israel has not established an independent inquiry to assess whether the treatment by Israeli judicial authorities of Palestinian and Jewish Israelis expressing dissent in connection with the offensive was discriminatory. Non-governmental organizations continue to report concerns regarding initiatives to curtail freedom of expression in Israel and the Occupied Palestinian Territory, reportedly as a reaction to their roles during the Israeli military operations in the Gaza Strip. In November 2010 a bill was introduced proposing an amendment to the Associations Law26 to close organizations whose activities “harm the State of Israel as a Jewish state”, namely those that participate in filing lawsuits abroad against senior Israeli politicians and army officers. The bill is set to be debated in the Knesset later in 2011.27 On 21 February 2011 the Knesset enacted the NGO Funding Transparency Law,28 which requires Israeli non-profit organizations to disclose foreign sources of funding. Two bills amending legislation were also under consideration by the Knesset at the time of this report: one amending the Income Tax Order29 whereby funding from foreign states would be taxed at a rate of 45% and the other amending the Associations Act30 limiting donations from a foreign entity to 20,000 NIS per year. The official explanation attached to the draft bill amending the Income Tax Order specifically references the “Goldstone Report”.31 46. In paragraph 1972 (h) of its report, the Mission recommended that the Government of Israel should refrain from any action of reprisal against Palestinian and Israeli individuals and organizations that have cooperated with the United Nations Fact-Finding 25 26 27 28 29 30 31 Security Council Briefs given by the Special Coordinator, 14 December 2010 and 19 January 2011. See also Jerusalem Center for Social and Economic Rights, “Israel decides to deport from Jerusalem PLC member Abu Teir”, 8 December 2010. Available from www.jcser.org/index.php?option=com_content&view=article&id=719%3Aisrael-decides-to-deportfrom-jerusalem-plc-member-abu-teir-&catid=34%3Anews&Itemid=1. Associations Law, 5740-1980: Statute Book 5740, p. 127; the current title of this amendment is Association Law (amendment – reservations regarding the registration and activity of an association), 5770-2010. Available in Hebrew from www.knesset.gov.il/privatelaw/data/18/2456.rtf. See Association for Civil Rights in Israel (ACRI), “Knesset 2010-2011 Winter Session: Legislative Roundup”, April 2011. Available at: www.acri.org.il/en/?p=2033, accessed on 21 July 2011. Disclosure Requirements for Recipients of Support from a Foreign State Entity, 5771-2011. Available in Hebrew from www.nevo.co.il/Law_word/law14/law-2279.pdf. Available from http://www.acri.org.il/en/wp-content/uploads/2011/07/Kirshenbaum-Income-TaxENG.doc, accessed on 21 July 2011. The Akunis bill is entitled Associations Law (amendment – prohibition on foreign state entities' support for political associations in Israel), 5771–2011. Available in Hebrew from www.knesset.gov.il/privatelaw/data/18/3140.rtf. The Kirshenbaum bill is entitled Income Tax Order (amendment – taxation of public institutions that receive donations from a foreign state entity), 5771–2011. Available from http://www.knesset.gov.il/privatelaw/data/18/2917.rtf. 11

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