• A Palestinian attends the reopening of the new Samir Mansour bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser. All photos: AFP
    A Palestinian attends the reopening of the new Samir Mansour bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser. All photos: AFP
  • A Palestinian attends the reopening of the new Samir Mansour bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
    A Palestinian attends the reopening of the new Samir Mansour bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
  • Palestinians attend the reopening of the new Samir Mansour bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
    Palestinians attend the reopening of the new Samir Mansour bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
  • Workers prepare for the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
    Workers prepare for the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
  • Palestinian owner Samir Mansour prepares for the reopening of his new bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser. AFP
    Palestinian owner Samir Mansour prepares for the reopening of his new bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser. AFP
  • Palestinians attend the reopening of the new Samir Mansour bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
    Palestinians attend the reopening of the new Samir Mansour bookshop after it was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
  • Workers prepare for the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
    Workers prepare for the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
  • Workers prepare for the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
    Workers prepare for the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
  • Workers prepare for the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
    Workers prepare for the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City. Mansour's beloved bookshop has been rebuilt and restocked following an international fundraiser.
  • A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
    A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
  • A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
    A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
  • A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
    A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
  • A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
    A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
  • Workers arrange bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
    Workers arrange bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
  • A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
    A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
  • A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.
    A worker arranges bookshelves ahead of the opening of the new Samir Mansour bookshop that was destroyed during last year's 11-day war between Israel and the Palestinian Hamas movement, in Gaza City.

Joy as Gaza bookshop destroyed by Israeli air strikes reopens


  • English
  • Arabic

A bookshop that was completely destroyed in Gaza’s May 2021 war has been rebuilt and opened its doors to customers on Thursday, just metres from its original site.

Dancers performed the dabke as the doors opened, with happy shoppers streaming in to see the new-look shop — a phoenix from the ashes of Gaza’s most recent war.

The new Samir Mansour Bookshops span two floors and contain more than 300,000 tomes on topics including culture, education, recreation, religion and legal matters.

They are split over three stores — one for children, one for fiction and another for English-language books.

The 2021 war between Israel and Gaza lasted 11 days. Israeli air strikes killed more than 250 people in Gaza and destroyed thousands of homes and businesses. Thirteen people were killed in Israel.

Samir Mansour, Palestinian owner of the bookstore and publishing house that had the largest collection of English literature, at the rubble of the shop after it was destroyed by Israeli air strikes on Gaza City in May 2021. AFP
Samir Mansour, Palestinian owner of the bookstore and publishing house that had the largest collection of English literature, at the rubble of the shop after it was destroyed by Israeli air strikes on Gaza City in May 2021. AFP

Back then, rebuilding the 22-year-old bookshop seemed like an empty dream.

Photos of the rubble-strewn remains of the shop, with torn and dusty books littering the ground, were beamed around the world as a symbol of how much the war was costing Palestinians.

But hope sprang from the outrage.

Samir Mansour, the bookshops’ owner, said a fundraising operation by a British group called 3DC brought in donations from all over the world, which he has added to by buying more books to sell.

He said 50,000 books had been donated so far, but getting them into Gaza past Israeli authorities had been an extremely arduous process.

“Because of the siege, the books take one month to reach Gaza instead of one week and this cost us more,” Mr Mansour told The National.

“The language of the books that are donated is English. There are some types of books we were in need of and they managed to send them to us, like the Harry Potter novels.”

Human rights Lawyers Mahvish Rukhsana and Clive Stafford Smith led the campaign but could not make it to the colourful reopening.

“The blockade and border restrictions made that difficult. However this beautiful new library and books are a testament that our friends in Gaza are never alone,” the pair said in a statement.

Inside the bookshop, the books about the boy wizard sit next to books about Marie Antoinette and Nicholas Sparks’s novels.

“I am so excited and happy with the reopening of the bookshop,” Yasmeen Nezar, 23, told The National.

Yasmeen used to visit the old bookshop because it was next to the university compound where she studied.

Unable to travel to Cairo for its international book fair, Yasmeen scrolled through videos of the event to see if she could get some of the books in Gaza.

“Today I found those books inside Samir’s bookshop, and I am really happy that we don’t have to travel to buy books now,” she said.

Mr Mansour said the previous bookshop held about 100,000 books, and its destruction cost him about $700,000. He decided one month after the shop was destroyed to reopen it.

The loss of the store was not just a tragedy for book lovers and Mr Mansour. It also served as a publisher and distributor for works by Palestinian writers.

Novelist Noor Abu Shaban, 31, perused the shelves in the gleaming shop until she found her book, Dream Wings, published by Mr Mansour’s company.

“I am happy to see my book on the bookshop’s shelves again,” Abu Shaban said. “My book was published a year ago, and was inside the previous bookshop that was destroyed.”

Mr Mansour, who refused to ask for any compensation after the destruction of the bookshop, said he was ready to publish any writer from Gaza.

“I encourage the readers to read more and to become a writer,” he said.

Gaza reconstruction — in pictures

  • Palestinian workers clear the rubble of Al Jawhara Tower in Gaza City's Al Rimal neighbourhood. AFP
    Palestinian workers clear the rubble of Al Jawhara Tower in Gaza City's Al Rimal neighbourhood. AFP
  • Al Jawhara Tower was targeted by Israeli airstrikes last May. AFP
    Al Jawhara Tower was targeted by Israeli airstrikes last May. AFP
  • An excavator removes debris on a building damaged in Israeli air strikes in Gaza City during fighting between Israel and Hamas. Reuters
    An excavator removes debris on a building damaged in Israeli air strikes in Gaza City during fighting between Israel and Hamas. Reuters
  • Palestinian workers clear the rubble of buildings in Beit Lahia in the northern Gaza Strip. AFP
    Palestinian workers clear the rubble of buildings in Beit Lahia in the northern Gaza Strip. AFP
  • Palestinian workers clear the rubble and debris in Gaza City's Al Rimal neighbourhood. AFP
    Palestinian workers clear the rubble and debris in Gaza City's Al Rimal neighbourhood. AFP
  • An excavator clears the rubble and debris in the Al Rimal neighbourhood. AFP
    An excavator clears the rubble and debris in the Al Rimal neighbourhood. AFP
  • Excavators provided by Egypt help clear the rubble in Gaza City. AFP
    Excavators provided by Egypt help clear the rubble in Gaza City. AFP
  • A Palestinian boy looks on as workers clear the rubble of a building destroyed by Israeli bombing last May, in Rafah in the southern Gaza Strip. AFP
    A Palestinian boy looks on as workers clear the rubble of a building destroyed by Israeli bombing last May, in Rafah in the southern Gaza Strip. AFP
  • Workmen break rubble into pieces as they recycle salvaged construction materials from buildings destroyed during the May 2021 conflict between Hamas and Israel, at a rubble collection area in Gaza City's eastern suburb of Shujaiya. AFP
    Workmen break rubble into pieces as they recycle salvaged construction materials from buildings destroyed during the May 2021 conflict between Hamas and Israel, at a rubble collection area in Gaza City's eastern suburb of Shujaiya. AFP
  • Palestinian volunteers and municipal workers clear the rubble of the Hanadi compound in Gaza City's Rimal district. AFP
    Palestinian volunteers and municipal workers clear the rubble of the Hanadi compound in Gaza City's Rimal district. AFP
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Company name: BorrowMe (BorrowMe.com)

Date started: August 2021

Founder: Nour Sabri

Based: Dubai, UAE

Sector: E-commerce / Marketplace

Size: Two employees

Funding stage: Seed investment

Initial investment: $200,000

Investors: Amr Manaa (director, PwC Middle East) 

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Name: Kumulus Water
 
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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.

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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

Updated: February 18, 2022, 7:36 AM