The brother of Palestinian boy Hussien Hamad, who was killed during recent Palestinian-Israeli violence, cries during his funeral in northern Gaza. Reuters
Relatives of Palestinian man Ahmed Al Shenbari mourn during his funeral in the northern Gaza Strip. Reuters
Palestinians mourn during a funeral in Jabalia in the northern Gaza Strip. AFP
The mother of Palestinian boy Hussien Hamad, 11, is comforted by mourners during his funeral in Beit Hanoun in northern Gaza. AFP
Relatives of Palestinian Hussien Hamad, 11, mourn during his funeral in Beit Hanoun, Gaza. AFP
Mourners carry the body of Palestinian boy Hussien Hamad during his funeral in the northern Gaza Strip. Reuters
A relative of Palestinian man Ahmed Al Shenbari mourns during his funeral in northern Gaza. Reuters
Mourners carry the body of Palestinian man Ahmed Al Shenbari during his funeral in the northern Gaza Strip. Reuters
Relatives of Palestinian man Ahmed Al Shenbari, who was killed during recent Palestinian-Israeli violence, react during his funeral in northern Gaza. Reuters
Mourners carry the body of Ahmed Al Shenbari, a Palestinian, during his funeral in the northern Gaza Strip. Reuters
As far as symbols of resistance go, an old photo of one’s grandmother sitting in her family home is an unlikely one. But on Monday a well-known Palestinian activist posted such a photo, taken in 1970 in the East Jerusalem neighbourhood of Sheikh Jarrah, to serve as a reminder of the inter-generational struggle Palestinians have endured for the right to live in their own homes.
A grandmother in 1970 in the East Jersualem neighbourhood of Sheikh Jarrah. Credit: Instagram
Sheikh Jarrah has become the focal point of some of the worst violence Palestinians and Israelis have experienced in years. Arab residents face eviction as the result of a legal case brought in Israeli courts by Jewish settler organisations relying on a law that gives privilege to Jewish landowners from the early 20th century. Many of the Arabs living in Sheikh Jarrah moved there decades ago, when it was under Jordanian control, after fleeing their homes elsewhere in the country during Israel's creation, and Israeli law prevents the refugees from reclaiming them.
Eid celebrations have been cancelled in Palestine
Tensions have been rising for weeks, resulting in protests in several Palestinian and Israeli cities. These were put down with excessive force by Israeli police. The violence is intensifying as Hamas, the extremist group that controls Gaza, continues to fire hundreds of rockets into Israeli territory, which have so far killed two civilians and injured at least seven. Israel has responded with air strikes. As a result of them, 25 Gazans, nine of whom were children, are dead.
Jerusalem’s Al Aqsa Mosque, one of Islam's holiest sites, has also served as a boiling point, with Israeli police firing stun grenades and tear gas into the mosque itself. This happened as Muslims worldwide prepare for the religious holiday of Eid Al Fitr. Celebrations have been cancelled in Palestine, and a cloud will be hanging over the occasion across the Muslim world.
The right-wing extremists who support settler organisations have waged a broader campaign to deny Palestinian rights in East Jerusalem, which the UN considers to be occupied Palestinian land. As the events in Al Aqsa Mosque compound unfolded, a crowd of right-wing Israelis gathered nearby to celebrate "Jerusalem Day", which marks the anniversary of Israel's capture of the eastern part of the city in 1967. The situation is escalating at such a pace that many worry it could be the beginning of a third intifada.
Even if it does not reach that point, the scale of the violence will have major consequences at home and abroad. Fragile peace processes are taking place across the region. US President Joe Biden's administration has a role in them all. If he is perceived as being incapable of action or pressuring either side, parties who want to spurn American mediation will now have the perfect excuse.
It does not help matters that in both Palestine and Israel, domestic politics appear to be in disarray. Israeli Prime Minister Benjamin Netanyahu could be on the cusp of fighting his fifth election in two years. Palestinian President Mahmoud Abbas recently called off what would have been the territory's first vote since 2006. The uncertainty of these circumstances, which are the product of both leaders’ cynical desire to prioritise their own grip on power, has resulted in the continued absence of sensible policymaking and moral clarity at a time when they are sorely needed.
Palestinian frustration is mounting, justifiably, and it is ripe for exploitation by those who would wish to see more violence in the days ahead. The onus is on Israelis, who are favoured by an overwhelming asymmetry of force, to ensure that they are not among them.
Tamkeen's offering
Option 1: 70% in year 1, 50% in year 2, 30% in year 3
Option 2: 50% across three years
Option 3: 30% across five years
MATCH INFO:
Second Test
Pakistan v Australia, Tuesday-Saturday, 10am daily at Zayed Cricket Stadium, Abu Dhabi
Manchester City 3
Danilo (16'), Bernardo Silva (34'), Fernandinho (72')
Brighton & Hove Albion 1
Ulloa (20')
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
More than 2.2 million Indian tourists arrived in UAE in 2023 More than 3.5 million Indians reside in UAE Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
A 2019 United Nations special analysis on Aids reveals 37 per cent of new HIV infections in the Mena region are from people injecting drugs.
New HIV infections have also risen by 29 per cent in western Europe and Asia, and by 7 per cent in Latin America, but declined elsewhere.
Egypt has shown the highest increase in recorded cases of HIV since 2010, up by 196 per cent.
Access to HIV testing, treatment and care in the region is well below the global average.
Few statistics have been published on the number of cases in the UAE, although a UNAIDS report said 1.5 per cent of the prison population has the virus.
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458.
Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
