Palestinians in a valley below Jerusalem’s Old City are fighting Israeli orders to demolish their homes, a move which residents say is intended to make room for a tourist park.
While boys in Al Bustan played football outside, Fakhri Abu Diab sat in his living room which may soon be turned to rubble.
“We don’t know when the bulldozers are coming. When they come to demolish our houses, they demolish our life,” said the 59-year-old, who grew up in the Al Bustan area of Jerusalem's Silwan neighbourhood.
We have nowhere to go. We will be on the street, homeless. Why? Because they want to make gardens here.
Fakhri Abu Diab
The Palestinian neighbourhood lies below the southern walls of the Old City, with Al Aqsa mosque - the third holiest site in Islam - visible from the streets below.
Famed for its natural spring, the ancient village is now filled with tightly-packed homes topped with water tanks.
An estimated 1,500 residents are facing demolition orders from the Israeli authorities, which have controlled the area since the country’s military captured East Jerusalem in 1967.
“The house is not just the ceiling, wall and floor. It’s our past, our future, our life,” said Mr Abu Diab.
Israeli authorities say the homes were built without permits. Last month the UN's humanitarian office criticised Israel's "restrictive and discriminatory planning regime" in parts of the occupied West Bank and East Jerusalem, which "makes it virtually impossible for Palestinians to obtain" permission to build.
Mr Abu Diab, a former accountant and member of the Defence of Silwan Land Committee, said he was repeatedly refused permission to expand his childhood home. The family went ahead and built extra rooms, which now house 12 relatives of three generations.
The father-of-five said for years his family has paid a thousand-shekel ($300) monthly fine for breaching building regulations.
Of around 100 buildings under threat, 17 could be demolished at any moment while Mr Abu Diab’s home is up against an August 15 deadline.
Residents say their community will be replaced with a tourist garden, as part of an expansion of the City of David archaeological site. The attraction is supported by Israeli authorities and run by the pro-settler organisation Elad.
Officials from the City of David did not respond to a request to comment on the site’s expansion.
Hagit Ofran, a settlements expert from Israeli NGO Peace Now, said she saw plans drawn up for the park back in 2008.
“There is an official government plan that is called ‘King’s Garden’,” she said. “It includes the demolition of all of the houses in Al Bustan.”
To stave off their neighbourhood being razed, residents agreed with Israeli authorities to draw up alternative plans for the area which could see them keep their homes.
“Every several months, the Palestinians would ask for more time to see if the plan is approved and not to demolish [their homes]. Every time the municipality said it agreed to the postponement,” said Ms Ofran.
The years-long process came to an abrupt end at the start of 2021, when Peace Now says the Jerusalem municipality refused a further postponement.
“This new stand of the municipality put everyone under a lot of pressure,” said Ms Ofran.
The municipality said it was a court decision and that the “King’s Garden” plan has not been promoted by Mayor Moshe Leon, who was elected in 2018. It would not confirm whether the proposal was still on the table.
“The mayor has made great efforts to reach a dialogue with the residents of Al Bustan to promote a joint plan that will minimise the number of buildings to be demolished and maximise the potential for open, public and green areas, for the benefit of the local residents,” a spokesman said.
“The residents’ representatives rejected all the proposals presented to them,” he added.
The municipality did not detail what these proposals were, nor say whether any compensation or support had been offered to the residents who are due to be displaced.
Israeli authorities demolished a butcher shop in Silwan last month, sparking protests by Palestinians. The UN reported that multiple demonstrators were injured by rubber bullets and tear gas fired by police, which said people threw stones at officers.
If residents do not demolish their own properties before the given deadline, they risk being billed by Israeli authorities for the costs of the bulldozers.
Sitting under a whirling fan, Mr Abu Diab described a “black future”.
“We have nowhere to go. We will be on the street, homeless,” he said. “Why? Because they want to make gardens here.”
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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
US PGA Championship in numbers
1 Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.
2 To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.
3 Number of seasons without a major for McIlroy, who finished in a tie for 22nd.
4 Louis Oosthuizen has now finished second in all four of the game's major championships.
5 In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.
6 For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.
7 Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.
8 Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.
9 Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.
10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.
11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.
12 Paul Casey was a combined 12 under par for his first round in this year's majors.
13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.
14 The world ranking of Justin Thomas before his victory.
15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.
16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.
17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.
18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).
Ponti
Sharlene Teo, Pan Macmillan
How to get there
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Rating: 3/5
