Six months after an Israeli bomb left 5-year-old Sara Al Metrabei unable to walk, she has been reunited with her family in Gaza city after seeking medical treatment in Jordan.
Posters welcoming Sara home hang on the wall with other colourful decorations. The entire family, but especially her father and brother, are delighted she has returned. She has not seen them since she flew to Amman with her mother, Lina, after Jordan offered to fund her treatment.
“I can’t express my feelings on seeing Sara after six months. She is better now,” her father, Zaher Al Metrabei, told The National.
Using a special device to help her stand, the pyjama-clad girl moves steadily around her grandparents' cramped home. She wants her new room to be decorated with cartoon character Dora the Explorer, but has not decided what colour it should be painted.
Shrapnel was embedded in Sara's spine when an Israeli bomb hit the family's home during the war between Israel and Gaza militants in May, leaving her unable to move the lower part of her body.
The UN says 685 children were wounded in Gaza during the 11-day conflict. Another 67 were among the 261 people killed in the Palestinian territory, while two children and 11 adults were killed in Israel.
Sara was one of the lucky ones, as her treatment was paid for by the Jordanian government. Crown Prince Hussein bin Abdullah even visited her at King Hussein Medical City.
After undergoing about 10 operations on her legs and spine, she will now continue physical therapy in Gaza hospitals and at home.
Her father puts her in a special device to help her stand for 30 minutes each day, which helps with her recovery and blood circulation, before moving her to a wheelchair.
“Sara wanted to come back to Gaza walking on her own. She is affected psychologically when she sees other children moving around her easily,” Mr Al Metrabei said.
Treatment in Gaza
Before the war, she attended a local nursery, but now, Sara will spend most of her time at home with her mother.
“Sara will need special psychological treatment here in Gaza, to make it easy for her,” her father said.
“We hope that Sara can continue her treatment outside of Gaza, where the treatment will be more developed.”
Ms Al Metrabei was five months pregnant when she travelled with Sara to Jordan and gave birth to a baby boy there two months ago.
“It was not easy for me to deliver my baby alone in Jordan,” she said.
Sara asked her mother to name her new brother Abdullah as a token of gratitude for the support provided by Jordan’s King Abdullah II.
“I am thankful for having my new baby Abdullah in good health and Sara’s condition is improving,” Ms Al Metrabei said.
“Sara kept asking me why this happened to her, asking ‘why me’? I didn’t know what to answer. She spent nights crying and wanted to come back to Gaza to see her father and her brother.”
The 5-year-old was eager to see her father and brother's reaction when they met her new baby brother, her mother said.
“I know that Sara’s chances of walking again are very weak, but we will keep hoping and I keep telling her that she will walk one day.”
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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
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
