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Medical staff and civilians who were trapped in Israel's siege of Al Shifa Hospital are still missing as officials search the scenes of destruction, government and medical officials told The National on Wednesday.
Israeli forces withdrew from the medical complex in Gaza city on Monday following a two-week raid that left behind a trail of destruction and piles of decomposing bodies. The Israeli military said it had killed 200 "militants" and detained 900 for questioning, without specifying where.
Relatives of Palestinians missing from the hospital told The National of their frustration and concern.
Sarah Al Madhoun, whose husband worked as a nurse at Al Shifa, said he was arrested with several other doctors and is still missing.
“When the Israeli soldiers returned to the hospital they arrested my husband while he was on duty, along with many medical staff members. They fired at some of them, abused and tortured them in front of people,” said Ms Al Madhoun, who was among those stuck in Al Shifa during the raid.
Some of the Israeli soldiers were speaking in Arabic and insulting medical staff, she said.
“After that, they took them for interrogation and up to now we don't know anything about their fate,” she said, explaining that Israeli soldiers had set up interrogation rooms inside the hospital.
Ms Al Madhoun had moved to stay at Al Shifa Hospital after her home on Jalaa Street in Al Zeitoun to the south of Gaza city was destroyed during the war.
“We thought Al Shifa was a safe place because the occupation had withdrawn from it,” she said. "However, our expectations were wrong."
Dr Motasim Salah, a member of the Health Emergency Committee, said several of his colleagues were killed by Israeli forces inside the hospital, while others were missing.
"There were around 58 members of the medical staff inside Al Shifa Hospital," he told The National. "Israeli forces killed four of them, including the director of the pharmacy department, director of maintenance and a plastic surgery doctor.
"Israeli forces arrested approximately 41 members of medical staff, including all the specialists in the intensive care unit.
"Among the 41 medical staff members, there are some whom we don't have any information about; they are missing and not officially arrested because the Israeli occupation published a list of names of a number of medical staff, and those individuals are not on the list. Their families have come to inquire about them," he added.
Dr Salah said the Red Cross and the World Health Organisation had been contacted in the hope they could provide information regarding the missing staff but no update had been received.
Another civilian who had sought shelter in Al Shifa told The National three of her sons were still missing.
Nisreen Ishtiwi, 50, a homemaker, said she had taken her family to Al Shifa after their home in Al Zeitoun was destroyed and Israeli troops forced them to leave and head to the west of Gaza.
“I was with them, we had iftar together, and then I went to sleep at my brother's house,” she said. "At night, we woke up to find that the Israeli army invaded Al Shifa.
“I couldn’t find any news about them and I was so worried about them for two weeks”.
Ms Ishtiwi said people who were inside the hospital had told her that her sons were arrested and tortured, but she has not since received any news about them.
“Every time I heard about people being executed, I was very afraid and I prayed, 'God, please don't let it be them'," she said.
“My sons have no affiliations with any organisations or factions, they have never had any connections with any Palestinian party."
Israel has accused Palestinian organisations, including Hamas, of using hospitals as command centres, claims which Hamas and medical staff deny.
Ms Ishtiwi said she returned to Al Shifa after the Israeli withdrawal looking for her sons but still knows nothing about their current circumstances.
Omar Al Hiw, 30, who lives in Jabalia camp in northern Gaza, said he had no information about his father, who was inside Al Shifa with his brother when Israeli forces attacked.
“My brother, Salah, was injured in Al Shifa Hospital and went to get treatment there, my father was with him to take care of him,” he told The National.
Mr Al Hiw said he was told by people inside the hospital that Israeli soldiers had arrested his 52-year-old father, and abused him in front of other people in the room.
“When the army released photos of the detainees in Al Shifa, we were surprised to see a picture of my father among them," he added.
"My father doesn’t have any connection to the resistance.
“We have lost contact with him, we don't know how to reach him. We tried with the Red Cross and others, but with no result."
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 CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
The Outsider
Stephen King, Penguin
match details
Wales v Hungary
Cardiff City Stadium, kick-off 11.45pm
How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
Company profile
Name: Thndr
Started: October 2020
Founders: Ahmad Hammouda and Seif Amr
Based: Cairo, Egypt
Sector: FinTech
Initial investment: pre-seed of $800,000
Funding stage: series A; $20 million
Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC, Rabacap and MSA Capital
Starring: Jamie Foxx, Angela Bassett, Tina Fey
Directed by: Pete Doctor
Rating: 4 stars
10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
UAE currency: the story behind the money in your pockets
MISSION: IMPOSSIBLE – FINAL RECKONING
Director: Christopher McQuarrie
Starring: Tom Cruise, Hayley Atwell, Simon Pegg
Rating: 4/5
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LIKELY TEAMS
South Africa
Faf du Plessis (captain), Dean Elgar, Aiden Markram, Hashim Amla, AB de Villiers, Quinton de Kock (wkt), Vernon Philander, Keshav Maharaj, Kagiso Rabada, Morne Morkel, Lungi Ngidi.
India (from)
Virat Kohli (captain), Murali Vijay, Lokesh Rahul, Cheteshwar Pujara, Rohit Sharma, Ajinkya Rahane, Hardik Pandya, Dinesh Karthik (wkt), Ravichandran Ashwin, Bhuvneshwar Kumar, Ishant Sharma, Mohammad Shami, Jasprit Bumrah.
The%20end%20of%20Summer
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Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
KILLING OF QASSEM SULEIMANI
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Aggro%20Dr1ft
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Types of bank fraud
1) Phishing
Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
2) Smishing
The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
3) Vishing
The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
4) SIM swap
Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
5) Identity theft
Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
6) Prize scams
Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
