Live updates: Follow the latest on Israel-Gaza
More than three weeks after Hamas launched a bloody assault on the south of Israel, Sderot – a city that suffered so much on that day – remains virtually deserted.
Pensioners, some of them Holocaust survivors, were killed as Hamas stormed into the city from Gaza. Rockets pummelled Sderot. A police station was overrun by gunmen, with dozens of officers and civilians inside killed.
About 1,400 Israelis were killed in the Hamas attack. In Gaza, more than 8,000 Palestinians have died with thousands estimated to be trapped under rubble since Israel launched its offensive on the strip in retaliation.
A government official sitting in a bunker estimated that 90 per cent of residents have left their homes. They have either gone to stay with family and friends or in hotels around the country.
Their return date is still uncertain – it could be weeks, or months.
"This is our 9/11," the official said.
Visual reminders of the Hamas attack still abound. Some lampposts are dented or toppled, the result of cars smashing into them amid the rush to escape. Vehicles with their windows smashed remain abandoned. Police crime-scene tape flaps in the air.
The atmosphere in Sderot is eerie amid the sound of frequent explosions nearby.
Only small signs of life remain in the city, as most shops are shut.
An elderly woman trudges slowly through the streets pulling a shopping trolley. Another man calls on journalists to stand with Israel as his car speeds past.
The roads on the way to Sderot are busier than in previous weeks. Some civilian cars mingle with military vehicles and lorries carrying supplies for the Israeli forces massing around Gaza.
At a petrol station nearby, almost all the customers are military personnel.
These troops are part of a fresh ground incursion into the Gaza Strip. The government has vowed to eradicate Hamas but its heavy bombardment in highly populated areas has so far killed more than 8,000 Gazans, including about 3,000 children.
A short drive through the town brings you to higher ground where you can see the strip clearly. It is a terrible sight. The horizon is hazy with smoke but the unmistakable view of destroyed buildings can be seen all around, the obliterated Gaza city looming in the distance.
In recent days, Israel has been embarking on the next phase of the war, with tanks and soldiers entering the strip to start the long, complex and inevitably bloody campaign through Gaza's dense urban environment.
From this higher grounds a fighter jet and a drone are seen overhead.
A rattling sound can be heard. A security adviser with military experience suggests it is a helicopter firing missiles.
A single white shroud of smoke can be seen on the outskirts of Gaza, in contrast to many darker plumes.
Thuds from Israeli artillery are heard at least once every minute, often followed by corresponding bangs as the rounds hit. Some of the projectiles travel so far into the strip, their impact cannot be heard. Buildings, many with people inside, can absorb the thundering roar.
Internet and phone lines are severely limited in Gaza. For now, the media is relying heavily on images from vantage points such as these. They paint a devastating picture of destruction and the onslaught under way.
Mohammed bin Zayed Majlis
What is a black hole?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
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
The specs: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
FIGHT CARD
Welterweight Mostafa Radi (PAL) v Tohir Zhuraev (TJK)
Catchweight 75kg Leandro Martins (BRA) v Anas Siraj Mounir (MAR)
Flyweight Corinne Laframboise (CAN) v Manon Fiorot (FRA)
Featherweight Ahmed Al Darmaki (UAE) v Bogdan Kirilenko (UZB)
Lightweight Izzedine Al Derabani (JOR) v Atabek Abdimitalipov (KYG)
Featherweight Yousef Al Housani (UAE) v Mohamed Arsharq Ali (SLA)
Catchweight 69kg Jung Han-gook (KOR) v Elias Boudegzdame (ALG)
Catchweight 71kg Usman Nurmagomedov (RUS) v Jerry Kvarnstrom (FIN)
Featherweight title Lee Do-gyeom (KOR) v Alexandru Chitoran (ROU)
Lightweight title Bruno Machado (BRA) v Mike Santiago (USA)
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
Six tips to secure your smart home
Most smart home devices are controlled via the owner's smartphone. Therefore, if you are using public wi-fi on your phone, always use a VPN (virtual private network) that offers strong security features and anonymises your internet connection.
Keep your smart home devices’ software up-to-date. Device makers often send regular updates - follow them without fail as they could provide protection from a new security risk.
Use two-factor authentication so that in addition to a password, your identity is authenticated by a second sign-in step like a code sent to your mobile number.
Set up a separate guest network for acquaintances and visitors to ensure the privacy of your IoT devices’ network.
Change the default privacy and security settings of your IoT devices to take extra steps to secure yourself and your home.
Always give your router a unique name, replacing the one generated by the manufacturer, to ensure a hacker cannot ascertain its make or model number.
