Israeli forces kill Palestinian teenager in West Bank clashes

Israeli forces have shot dead a Palestinian teenager in the West Bank during what Israel described as an operation to demolish the home of a “terrorist” suspected of a recent attack.

The Palestinian Health Ministry said Mohammed Abu Salah, 17, was killed during clashes in the village of Silat Al Harithiya near the town of Jenin in the Israeli-occupied West Bank on Sunday night.

Israel's army said in a statement on Monday that its troops along with border police had entered the village “to demolish the floor of the residence in which the terrorist Muhammad Jaradat resided".

It said he was among a group who had carried out the recent fatal shooting of a Jewish settler in the West Bank.

The army said “violent riots” broke out before the planned demolition, “with the participation of hundreds of Palestinians”, some of whom hurled explosives at Israeli troops.

“The troops identified a number of armed rioters, and fired towards them in order to neutralise the threat,” it said.

Israel regularly destroys the homes of people it says have carried out attacks on Israelis, in the West Bank and East Jerusalem.

The practice has been condemned by critics as a form of collective punishment. Israel insists it deters attacks.

The army said the man whose home they destroyed was responsible for the death of Yehuda Dimentman, 25, a student shot dead in the West Bank in December.

Palestinians demonstrate near Israeli settlements - in pictures

Israeli security officers deploy as Palestinian landowners demonstrate next to land confiscated for the Israeli settlement of Karmel (background), near Yatta village south of Hebron city in the occupied West Bank. AFP
A picture shos a view of the Israeli settlement of Beni Hever, with the Palestinian Bani Naim village on a hill further, near Yatta south of Hebron city in the occupied West Bank. AFP
Israeli security officers deploy as Palestinian landowners demonstrate next to land confiscated for the Israeli settlement of Karmel (background), near Yatta village south of Hebron city in the occupied West Bank. AFP
Israeli security officers deploy as Palestinian landowners demonstrate next to land confiscated for the Israeli settlement of Karmel (background), near Yatta village south of Hebron city in the occupied West Bank. AFP
Israeli security officers deploy as Palestinian landowners demonstrate next to land confiscated for the Israeli settlement of Karmel (background), near Yatta village south of Hebron city in the occupied West Bank. AFP
Palestinian protesters gather during clashes with Israeli security forces following a demonstration against settlements in the village of Beita in the occupied West Bank. AFP
epa09747201 Palestinian protesters clash with Israeli forces during a demonstration against Israel's settlements on the lands of Beita village, near the West Bank city of Nablus. EPA
A Palestinian protester hurls a tear gas canister towards Israeli security forces following a demonstration against settlements in the village of Beita in the occupied West Bank. AFP

A married father, Dimentman was studying at a religious school in the Homesh settlement in the West Bank when he was killed in a shooting that wounded several others.

Israel arrested several people over the shooting days after it occurred.

About 475,000 Jewish settlers live in the West Bank, alongside more than 2.9 million Palestinians, in communities widely regarded as illegal under international law.

Homesh is among the settlements that Israel considers to be unauthorised.

It had been evacuated by Israeli forces in 2005 but settlers have nevertheless continued to operate there, fuelling tensions with Palestinians.

Israel has occupied the West Bank since the 1967 Arab-Israel War.

MEYDAN RESULTS

6.30pm Baniyas (PA) Group 2 Dh125,000 (Dirt) 1,400m

Winner ES Ajeeb, Sam Hitchcock (jockey), Ibrahim Aseel (trainer).

7.05pm Maiden (TB) Dh165,000 (D) 1,200m

Winner Galaxy Road, Antonio Fresu, Musabah Al Muhairi.

7.40pm Maiden (TB) Dh165,000 (D) 1,400m

Winner Al Modayar, Fernando Jara, Ali Rashid Al Raihe.

8.15pm Handicap (TB) Dh170,000 (D) 1,900m

Winner Gundogdu, Xavier Ziani, Salem bin Ghadayer.

8.50pm Rated Conditions (TB) Dh240,000 (D) 1,600m

Winner George Villiers, Tadhg O’Shea, Satish Seemar.

9.25pm Handicap (TB) Dh175,000 (D)1,200m

Winner Lady Parma, Connor Beasley, Satish Seemar

10pm Handicap (TB) Dh165,000 (D) 1,400m

Winner Zaajer, Fernando Jara, Ali Rashid Al Raihe

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

What is safeguarding?

“Safeguarding, not just in sport, but in all walks of life, is making sure that policies are put in place that make sure your child is safe; when they attend a football club, a tennis club, that there are welfare officers at clubs who are qualified to a standard to make sure your child is safe in that environment,” Derek Bell explains.

While you're here

Mina Al-Oraibi: Pope Francis visiting Iraq is the story we all need

James Langton: The road from Abu Dhabi to Baghdad is full of peril

Robert Tollast: Everything you need to know about pontiff's visit

Race card

1.30pm: Handicap (PA) Dh 50,000 (Dirt) 1,400m

2pm: Handicap (TB) Dh 84,000 (D) 1,400m

2.30pm: Maiden (TB) Dh 60,000 (D) 1,200m

3pm: Conditions (TB) Dh 100,000 (D) 1.950m

3.30pm: Handicap (TB) Dh 76,000 (D) 1,800m

4pm: Maiden (TB) Dh 60,000 (D) 1,600m

4.30pm: Handicap (TB) Dh 68,000 (D) 1,000m

Sukuk explained

Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.