Live updates: Follow the latest on Israel-Gaza
Israeli Prime Minister Benjamin Netanyahu on Wednesday said he was "prepared for a very intense action" at the border with Lebanon and vowed to restore security to his country.
"We said, at the start of the war, that we would restore security in both the south and the north – and this is what we are doing," he said in a video taken near the border.
Mr Netanyahu was speaking during a visit to the northern Israeli town of Kiryat Shmona, a flashpoint for a string of massive fires that blazed across the northern border region this week. The fires were sparked at least in part by rockets and drones launched from Lebanon by Hezbollah.
The Prime Minister spoke to emergency workers and was briefed on the damage caused by eight months of daily battles with the powerful Lebanese paramilitary.
"Yesterday the ground burned here and I am pleased that you have extinguished it, but ground also burned in Lebanon," Mr Netanyahu said.
Earlier on Wednesday, Hezbollah released a video that appeared to show a drone-guided artillery strike on a $50 million Israeli Iron Dome air defence battery – raising fears of further escalation on the border as Israel mobilises thousands of reservists.
It is unclear whether the Iron Dome battery was damaged or destroyed, with the images showing artillery shells exploding near the site, followed by a pall of dusty smoke.
The attack represents another advance in tactics used by Hezbollah as it moves from its long-expected approach to war with Israel, which was to saturate enemy territory with as many as 100,000 rockets, the majority of them unguided and inaccurate.
Many of those rockets – including more expensive guided missiles – can be intercepted by the Iron Dome system, which has taken down thousands of Hamas and Hezbollah rockets since war in Gaza erupted on October 7, a conflict the Lebanese militant group joined on Israel’s northern front on October 8.
Destroying an Iron Dome battery would be a major goal for Hezbollah as it opens up new avenues of attack into northern Israel and demonstrates the vulnerability of Israel’s much-vaunted air defences.
Hezbollah strikes on northern Israel sparked large fires near the border earlier this week, as Israeli officials said they are ready for a "major offensive" in the area.
An extra 50,000 reservists will be mobilised ahead of a potential escalation, Israeli media reported on Wednesday, with the initial quota of 300,000 troops increased to 350,000. The decision is expected to be formally approved by the government on Wednesday afternoon.
Using drones to guide artillery fire is increasingly becoming standard in modern military tactics. It was first used by US forces in the 1991 Gulf War, when a drone was used to guide naval artillery on to Iraqi positions.
More recently, the tactic has become a mainstay of Ukrainian and Russian forces, to devastating effect on each side.
Military experts sometimes call this the reconnaissance strike complex – integrating observation to strike targets quickly, at long range.
Drone war
Hezbollah has employed a range of new approaches in its war with Israel, including attempts to destroy Israeli observation balloons such as the $230 million Sky Dew blimp that was destroyed on May 15, denting Israel’s reconnaissance capability.
Hezbollah also used drones to fire rockets for the first time, striking an Israeli base in Metula on May 16 and wounding soldiers.
Israel uses its own drones, such as the $5 million Hermes 900, for reconnaissance and strike operations in Lebanon. It also launches air strikes from manned aircraft and conducts artillery strikes into Lebanon on a daily basis.
Hezbollah has shot down several Israeli drones using portable surface-to-air missiles.
Israeli missiles have killed about 80 civilians and around 300 Hezbollah members in Lebanon since October 7, according to a Reuters tally of deaths announced by medical and security sources.
Rockets fired from Lebanon have killed 18 soldiers and 10 civilians, the Israeli military said.
In at least one air strike, Israel claims to have hit a Hezbollah drone specialist.
On Tuesday, Israeli reservist Brig Gen Zvika Haimovich told Israel’s Radio North that the current conflict with Hezbollah could “be called a drone war”.
“It's not the main thing Hezbollah uses but they do have the ability to use it while our side has a weakness,” he said.
A major concern is around the use of a swarm of “dozens or hundreds of drones”, said Brig Gen Haimovich, comparing it to Iran’s April 14 attack that involved low-flying drones, as well as cruise and ballistic missiles, in an attempt to overwhelm Israel's air defences.
Six pitfalls to avoid when trading company stocks
Following fashion
Investing is cyclical, buying last year's winners often means holding this year's losers.
Losing your balance
You end up with too much exposure to an individual company or sector that has taken your fancy.
Being over active
If you chop and change your portfolio too often, dealing charges will eat up your gains.
Running your losers
Investors hate admitting mistakes and hold onto bad stocks hoping they will come good.
Selling in a panic
If you sell up when the market drops, you have locked yourself out of the recovery.
Timing the market
Even the best investor in the world cannot consistently call market movements.
The biog
Favourite book: You Are the Placebo – Making your mind matter, by Dr Joe Dispenza
Hobby: Running and watching Welsh rugby
Travel destination: Cyprus in the summer
Life goals: To be an aspirational and passionate University educator, enjoy life, be healthy and be the best dad possible.
The five pillars of Islam
If you go
The flights
The closest international airport for those travelling from the UAE is Denver, Colorado. British Airways (www.ba.com) flies from the UAE via London from Dh3,700 return, including taxes. From there, transfers can be arranged to the ranch or it’s a seven-hour drive. Alternatively, take an internal flight to the counties of Cody, Casper, or Billings
The stay
Red Reflet offers a series of packages, with prices varying depending on season. All meals and activities are included, with prices starting from US$2,218 (Dh7,150) per person for a minimum stay of three nights, including taxes. For more information, visit red-reflet-ranch.net.
How it works
Booklava works on a subscription model. On signing up you receive a free book as part of a 30-day-trial period, after which you pay US$9.99 (Dh36.70) per month to gain access to a library of books and discounts of up to 30 per cent on selected titles. You can cancel your subscription at any time. For more details go to www.booklava.com
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
The biog
From: Upper Egypt
Age: 78
Family: a daughter in Egypt; a son in Dubai and his wife, Nabila
Favourite Abu Dhabi activity: walking near to Emirates Palace
Favourite building in Abu Dhabi: Emirates Palace
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MATCH INFO
Uefa Champions League final:
Who: Real Madrid v Liverpool
Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine
When: Saturday, May 26, 10.45pm (UAE)
TV: Match on BeIN Sports
How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
Australia tour of Pakistan
March 4-8: First Test, Rawalpindi
March 12-16: Second Test, Karachi
March 21-25: Third Test, Lahore
March 29: First ODI, Rawalpindi
March 31: Second ODI, Rawalpindi
April 2: Third ODI, Rawalpindi
April 5: T20I, Rawalpindi
Other IPL batting records
Most sixes: 292 – Chris Gayle
Most fours: 491 – Gautam Gambhir
Highest individual score: 175 not out – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Highest strike-rate: 177.29 – Andre Russell
Highest strike-rate in an innings: 422.22 – Chris Morris (for Delhi Daredevils against Rising Pune Supergiant in 2017)
Highest average: 52.16 – Vijay Shankar
Most centuries: 6 – Chris Gayle
Most fifties: 36 – Gautam Gambhir
Fastest hundred (balls faced): 30 – Chris Gayle (for Royal Challengers Bangalore against Pune Warriors in 2013)
Fastest fifty (balls faced): 14 – Lokesh Rahul (for Kings XI Punjab against Delhi Daredevils in 2018)
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
Bio
Age: 25
Town: Al Diqdaqah – Ras Al Khaimah
Education: Bachelors degree in mechanical engineering
Favourite colour: White
Favourite place in the UAE: Downtown Dubai
Favourite book: A Life in Administration by Ghazi Al Gosaibi.
First owned baking book: How to Be a Domestic Goddess by Nigella Lawson.
Mohammed bin Zayed Majlis
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
More on animal trafficking
FFP EXPLAINED
What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.
What the rules dictate?
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.
What are the penalties?
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.
UAE jiu-jitsu squad
Men: Hamad Nawad and Khalid Al Balushi (56kg), Omar Al Fadhli and Saeed Al Mazroui (62kg), Taleb Al Kirbi and Humaid Al Kaabi (69kg), Mohammed Al Qubaisi and Saud Al Hammadi (70kg), Khalfan Belhol and Mohammad Haitham Radhi (85kg), Faisal Al Ketbi and Zayed Al Kaabi (94kg)
Women: Wadima Al Yafei and Mahra Al Hanaei (49kg), Bashayer Al Matrooshi and Hessa Al Shamsi (62kg)
Saudi Cup race day
Schedule in UAE time
5pm: Mohamed Yousuf Naghi Motors Cup (Turf), 5.35pm: 1351 Cup (T), 6.10pm: Longines Turf Handicap (T), 6.45pm: Obaiya Arabian Classic for Purebred Arabians (Dirt), 7.30pm: Jockey Club Handicap (D), 8.10pm: Samba Saudi Derby (D), 8.50pm: Saudia Sprint (D), 9.40pm: Saudi Cup (D)
Crops that could be introduced to the UAE
1: Quinoa
2. Bathua
3. Amaranth
4. Pearl and finger millet
5. Sorghum
Babumoshai Bandookbaaz
Director: Kushan Nandy
Starring: Nawazuddin Siddiqui, Bidita Bag, Jatin Goswami
Three stars
