When The National compiled images of all 70 children killed in this month's Gaza war, it was not just their faces that depicted the senselessness of this terrible loss of young life. The names did, too. Scrolling through the top of the list, the first three children to appear bear the surname Al Masry. Rahaf, 10, Marwan, 6, and Yazan, who was just 12 months old, were all killed on May 10 in Beit Hanoun, a northern part of the Gaza Strip.
In Palestine and too many places of conflict in the Middle East, families often have to contend with living perilously close to death. This fear has innumerable consequences for young people. The National also reported that at least 12 of the children killed in Israeli strikes were already dealing with psychological disorders linked to the trauma of growing up under occupation. Nightmares are a part of childhood. For the majority they are not grounded in reality. This is not the case for the new generation of Palestinians, like all children living through war. Their parents will find it a lot harder to tell them they have nothing to fear.
There are more than 61 million children living in areas affected by conflict in Mena
Death and physical injury happens to an unlucky minority. But the mental impact of seeing classmates suffer these fates is far more pervasive, denying young people their right to a proper childhood and endangering the many crucial developmental milestones that are reached during one's early years. It is impossible to educate and nurture talent in a child as war rages. Whether in the displacement camps sheltering victims of Syria's civil war, or the migrant centres of Europe, too many children from this region are beginning their lives in turmoil.
In Yemen, almost 4 million children live in governorates where education has been disrupted, according to Unicef. In Syria, schools and hospitals have been hit by barrel bombs. In Gaza, they have turned into shelters. The UN Office for the Co-ordination of Humanitarian Affairs has said 48,000 people sought shelter in Gaza's 48 UNRWA-run schools, which are considered to be some of the only safe havens left. They might be considered secure for now, but with a building that housed international media outlets lying in ruins after the latest round of fighting – breaking longstanding norms over the right for journalists to report free from danger – it is not unreasonable for Gazans to fear that schools could also be targets.
At the same time as we learnt of these tragedies, luckier children around the region were showing the world what they can achieve if given the right support. In mid-May, Saudi 12-year-old Ritaj Alhamzi broke a Guinness World Record to become the youngest author of a series of novels. Young people from the Middle East’s war zones are denied such opportunities. Unicef estimates that there are more than 61 million children living in areas affected by conflict in the region. That is more than a third of the children in Mena.
Nonetheless, they continue to win their own minor victories. The story of Nariman, 7 from Palestine went viral as the world learnt of her successful mission to rescue a pet goldfish and two canaries from the bombed ruins of her home.
Stories such as Nariman's remind us that children are resilient. But there is no hiding from the lifelong impact that the region’s many conflicts will have on young minds, and the horrible fact that in too many parts of the Middle East, the nightmare of premature death does not disappear in the morning.
While you're here
Salem Al Rayyas and Ahmed Maher: The Lost Children
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
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
Opening day UAE Premiership fixtures, Friday, September 22:
- Dubai Sports City Eagles v Dubai Exiles
- Dubai Hurricanes v Abu Dhabi Saracens
- Jebel Ali Dragons v Abu Dhabi Harlequins
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
The%20specs
%3Cp%3E%3Cstrong%3EPowertrain%3A%20%3C%2Fstrong%3ESingle%20electric%20motor%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E201hp%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E310Nm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20auto%0D%3Cbr%3E%3Cstrong%3EBattery%3A%20%3C%2Fstrong%3E53kWh%20lithium-ion%20battery%20pack%20(GS%20base%20model)%3B%2070kWh%20battery%20pack%20(GF)%0D%3Cbr%3E%3Cstrong%3ETouring%20range%3A%20%3C%2Fstrong%3E350km%20(GS)%3B%20480km%20(GF)%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C900%20(GS)%3B%20Dh149%2C000%20(GF)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
Fireball
Moscow claimed it hit the largest military fuel storage facility in Ukraine, triggering a huge fireball at the site.
A plume of black smoke rose from a fuel storage facility in the village of Kalynivka outside Kyiv on Friday after Russia said it had destroyed the military site with Kalibr cruise missiles.
"On the evening of March 24, Kalibr high-precision sea-based cruise missiles attacked a fuel base in the village of Kalynivka near Kyiv," the Russian defence ministry said in a statement.
Ukraine confirmed the strike, saying the village some 40 kilometres south-west of Kyiv was targeted.
if you go
The flights
Fly direct to Kutaisi with Flydubai from Dh925 return, including taxes. The flight takes 3.5 hours. From there, Svaneti is a four-hour drive. The driving time from Tbilisi is eight hours.
The trip
The cost of the Svaneti trip is US$2,000 (Dh7,345) for 10 days, including food, guiding, accommodation and transfers from and to Tbilisi or Kutaisi. This summer the TCT is also offering a 5-day hike in Armenia for $1,200 (Dh4,407) per person. For further information, visit www.transcaucasiantrail.org/en/hike/
Bawaal%20
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Nitesh%20Tiwari%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Varun%20Dhawan%2C%20Janhvi%20Kapoor%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201%2F5%3C%2Fp%3E%0A
