A graffito of a raised fist painted in the colours of the Palestinian flag adorns a wall in the 1,000-year-old neighbourhood of Al-Khalifa in Cairo.
The hand sits on a pool of water against a bold red background. The words "Gaza" and "Palestine" are painted across it in Arabic.
The work is one of four murals artist Mohamed Moataz has painted around Al-Khalifa neighbourhood to show solidarity with the Palestinian people amid the ongoing Israel-Gaza War. Al-Khalifa neighbourhood, known for its religious, historical and unique architecture, is located within the Historic Cairo area, which was included in the Unesco World Heritage List in 1979.
“I started drawing to express my feelings towards the Palestinians,” Moataz tells The National.
“The urge started when I watched videos of children in Gaza. I felt I should support them even if it's only with my drawings.”
Moataz started creating graffiti art five years ago. His earlier works were mostly murals of Egyptian celebrities, such as football star Mohamed Salah and singer Umm Kulthum. However, his subject matter changed when he started following the news of the victims of war in Gaza, particularly the devastation and hardships of children.
“These children have dreams and goals that they want to achieve and should have this right,” he says.
“I hope all the dreams of Gaza’s children come true, even the small ones.”
In another work, Moataz has drawn Al Aqsa Mosque, also known as the Dome of the Rock, the gold-domed Islamic shrine in Jerusalem. The Palestinian flag stands erect behind the mosque and the words "Save Gaza" and "Free Palestine" are written across the work.
On the side of another building, Moataz outlines the recognisable shape of Palestine on the map, against a red and lime green background. Inside its borders an eye stares out, framed by the patterns of the keffiyeh, another cultural identifier of Palestine.
Moataz’s fourth mural is simple, but bold. The Palestinian flag is painted on the outer corner of a building, more than two metres in height.
“When you finish a drawing, it is the same as providing aid to them. Any support anyone can give is meaningful,” he says.
In a video Moataz posted on his social media, tourists and passersby are seen capturing his work on their phones.
"He's decorating our neighbourhood, and it looks very nice," says Hossam, a resident. "He's drawing and representing what the Palestinians feel."
And this support, Moataz says, encourages him to continue drawing and to spread his message for Palestine.
“Thank God, my drawings were widely seen and that was the aim, I wanted to send a message to as many people as I could,” he says.
“I will continue drawing until Palestine is free. I will continue drawing the Palestinian flag all over the streets of Egypt.”
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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Know your cyber adversaries
Cryptojacking: Compromises a device or network to mine cryptocurrencies without an organisation's knowledge.
Distributed denial-of-service: Floods systems, servers or networks with information, effectively blocking them.
Man-in-the-middle attack: Intercepts two-way communication to obtain information, spy on participants or alter the outcome.
Malware: Installs itself in a network when a user clicks on a compromised link or email attachment.
Phishing: Aims to secure personal information, such as passwords and credit card numbers.
Ransomware: Encrypts user data, denying access and demands a payment to decrypt it.
Spyware: Collects information without the user's knowledge, which is then passed on to bad actors.
Trojans: Create a backdoor into systems, which becomes a point of entry for an attack.
Viruses: Infect applications in a system and replicate themselves as they go, just like their biological counterparts.
Worms: Send copies of themselves to other users or contacts. They don't attack the system, but they overload it.
Zero-day exploit: Exploits a vulnerability in software before a fix is found.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
The biog
Nickname: Mama Nadia to children, staff and parents
Education: Bachelors degree in English Literature with Social work from UAE University
As a child: Kept sweets on the window sill for workers, set aside money to pay for education of needy families
Holidays: Spends most of her days off at Senses often with her family who describe the centre as part of their life too
