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United Arab Emirates
Practice Relating to Rule 41. Export and Return of Cultural Property in Occupied Territory
Section B. Return of cultural property exported or taken from occupied territory
In 1999, during a debate in the UN General Assembly, the United Arab Emirates called on Iraq to return Kuwaiti cultural property. 
United Arab Emirates, Statement before the UN General Assembly, UN Doc. A/54/PV.7, 21 September 1999, p. 36.