At a temporary tent city, facts on the ground become clear


Jonathan Cook
  • English
  • Arabic

When the Palestinian leadership won their upgrade to non-member observer status at the United Nations in November, plenty of sceptics on both sides of the divide questioned what practical benefits would accrue to the Palestinians. The doubters have not been silenced yet.

Palestinian Authority President Mahmoud Abbas has done little to capitalise on his diplomatic success. There have been vague threats to "isolate" Israel, hesitant talk of "not ruling out" a referral to the International Criminal Court, and a low-key declaration by the Palestinian Authority of the new "state of Palestine".

At a time when Palestinians hoped for a watershed moment in their struggle for national liberation, the Fatah and Hamas leaderships look as mutually self-absorbed as ever. Last week they were again directing their energies into a new round of reconciliation talks, this time in Cairo, rather than keeping the spotlight on Israeli intransigence.

While the prospects of achieving lasting unity are a little better than before, Israel's prime minister, Benjamin Netanyahu, exploited the talks to claim once more that the PA's dealings with Hamas were the real reason the peace process was "stuck".

So instead, it was left to a group of 250 ordinary Palestinians to show how the idea of a "state of Palestine" might be given practical meaning. On Friday, they set up a tent encampment that they intended to convert into a new Palestinian village called Bab Al Shams, or Gate of the Sun.

Yesterday, in a sign of how disturbed Israel is by such acts of popular Palestinian resistance, Mr Netanyahu had the occupants removed in a dawn raid - despite the fact that his own courts had issued a six-day injunction against an "evacuation" order.

Intriguingly, the Palestinian activists not only rejected their own leaders' softly-softly approach but also chose to mirror the tactics of the hard-core settlers.

First, they declared they were creating "facts on the ground", having understood, it seems, that this is the only language Israel speaks or understands. Then, they selected the most contentious spot imaginable: the centre of the so-called E-1 corridor, 13-square-kilometres of undeveloped land between East Jerusalem and Israel's strategic city-settlement of Maale Adumim in the West Bank.

For more than a decade, Israel has been planning to build its own settlement in E-1, though on a vastly bigger scale, to finish the encirclement of East Jerusalem, cutting off the future capital of a Palestinian state from the West Bank.

The US had stayed Israel's hand, understanding that completion in E-1 would signal to the world and the Palestinians the end of a two-state solution. But following the UN vote, Mr Netanyahu announced plans to build an additional 4,000 settler homes there as punishment for the Palestinians' impertinence.

The comparison between the Bab Al Shams activists and the settlers should not be extended too far. One important difference is that the Palestinians were building on their own land, whereas Israel is breaking international law in allowing hundreds of thousands of settlers to move into the West Bank.

Another is that Israel has turned a blind eye to its own unauthorised micro-settlements, the so-called illegal outposts, for more than a decade. Rather than dismantling them, Israel has hooked them up to electricity and water, built them access roads, and redirected bus routes to include them.

This has been leading inexorably to Israel's de facto annexation of most of the West Bank.

In stark contrast, all access to Bab Al Shams was blocked within hours of the tents going up and the next day Mr Netanyahu had the site declared a closed military zone. As soon as the Jewish Sabbath was over, troops massed around the camp. Early yesterday morning they stormed in.

Mr Netanyahu was clearly afraid to allow any delay. Palestinians started using social media over the weekend to plan mass rallies at road-blocks leading to the camp site.

However futile the activists' efforts prove to be on this occasion, the encampment indicates that ordinary Palestinians are better placed to find inventive ways to embarrass Israel than the hidebound Palestinian leadership.

Senior PLO official Hanan Ashrawi extolled the activists for their "highly creative and legitimate nonviolent tool" to protect Palestinian land. But the failure of PA officials, including Saeb Erekat, to make it to the site before it was cordoned off by Israel only heightened the impression of a leadership too slow and unimaginative to respond to events.

By establishing Bab Al Shams the activists visibly demonstrated the apartheid nature of Israel's rule in the occupied territories. Although a temporary and dismantled tent camp is unlikely by itself to change the dynamics of the conflict, it does show Palestinians that there are ways they themselves can take the struggle to Israel. That, of course, is also Mr Netanyahu's great fear.

The scenario his officials are reported to be most concerned about is that this kind of popular mode of struggle becomes infectious. If Palestinians see popular nonviolent resistance, unlike endless diplomacy, as helping to awaken the world to their plight, there may be more Bab Al Shamses - and other surprises for Israel - around the corner.

It was precisely such thinking that led Israel's attorney-general, Yehuda Weinstein, to justify Mr Netanyahu's violation of the injunction on the grounds that the camp would "bring protests and riots with national and international implications".

What Bab Al Shams shows is that ordinary Palestinians can take the fight for the "state of Palestine" to Israel - and even turn Israel's own methods against it.

Jonathan Cook is an independent journalist based in Nazareth

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Why it pays to compare

A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.

Route 1: bank transfer

The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.

Total cost: Dh567.25 - around 2.9 per cent of the total amount

Total received: €4,670.30 

Route 2: online platform

The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.

Total cost: Dh74.10, around 0.4 per cent of the transaction

Total received: €4,756

The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.

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

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Price, base: Dh840,000; Dh120,000

Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo

Transmission: Eight-speed automatic; seven-speed automatic

Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm

Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm

Fuel economy, combined: 9.9L / 100km; 11.6L / 100km

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What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

At a glance

Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.

 

Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year

 

Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month

 

Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30 

 

Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse

 

Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth

 

Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances