Israeli soldiers take positions during clashes with Palestinians following a protest in the West Bank city of Hebron on February 18. Israeli forces have killed a Palestinian fighter in a raid on the Jenin refugee camp in the occupied West Bank, according to the Palestinian health ministry. EPA
Israeli soldiers take positions during clashes with Palestinians following a protest in the West Bank city of Hebron on February 18. Israeli forces have killed a Palestinian fighter in a raid on the Jenin refugee camp in the occupied West Bank, according to the Palestinian health ministry. EPA
Israeli soldiers take positions during clashes with Palestinians following a protest in the West Bank city of Hebron on February 18. Israeli forces have killed a Palestinian fighter in a raid on the Jenin refugee camp in the occupied West Bank, according to the Palestinian health ministry. EPA
Israeli soldiers take positions during clashes with Palestinians following a protest in the West Bank city of Hebron on February 18. Israeli forces have killed a Palestinian fighter in a raid on the J

Israeli forces kill two Palestinians in West Bank raid


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Israeli forces have killed two Palestinians during an arrest raid in the West Bank, Israeli border police and Palestinian health authorities said on Tuesday.

Israeli officers and undercover police entered the Jenin refugee camp to arrest a suspect “wanted for terrorist activity”, border police said.

“After the arrest of the suspect, as the forces left the house, heavy fire was opened from several directions, and undercover forces operating at the scene responded with live fire," police said.

As police reached their vehicles, another assailant shot at forces "who responded with accurate fire”, they said.

The Palestinian health ministry said two men were killed in the fighting. They were identified as Abdullah Al Hosari, 22, and Shadi Khaled Najm, 18, news agency Wafa reported.

Troops arrested Imad Jamal Abu Al Heija, a freed prisoner, it said.

The news agency said the killing of the two Palestinians sparked a "massive and angry march" in Jenin.

The arrest raid is one of several recent high-profile Israeli incursions into West Bank cities.

Last month, Israeli troops killed three Palestinian suspects during a daylight raid in the northern West Bank city of Nablus.

Earlier in February, in the West Bank, a Palestinian boy was shot dead by the Israeli military after it said three people were throwing firebombs at traffic. Soldiers also shot dead a Palestinian teenager.

Israel captured the West Bank from Jordan in the Six-Day War of 1967.

It has since built a string of settlements across the territory that are considered illegal under international law but are home to some 475,000 Israelis.

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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

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Updated: March 01, 2022, 7:24 AM