An Israeli soldier probably killed Palestinian journalist Shireen Abu Akleh with errant fire, an Israeli military report has found.
A senior military official said on Monday that its senior legal officer would not open a criminal investigation into her death.
"There is a high possibility that Ms Abu Akleh was accidentally hit by IDF [Israel Defence Forces] gunfire that was fired towards suspects identified as armed Palestinian gunmen," AFP quoted the army's final report into her May 11 death as saying.
The Israeli military findings echo conclusions reached by the UN Human Rights Office in June.
UN spokeswoman Ravina Shamdasani said the shots that killed Abu Akleh and wounded her colleague, Ali Sammoudi, came from Israeli security forces "and not from indiscriminate firing by armed Palestinians, as initially claimed by Israeli authorities”.
Palestinian officials have also blamed Israel for the killing. Israel initially said Abu Akleh might have been killed by militant fire, but later said a soldier might have shot her by mistake during an exchange of fire.
The Israeli official said the military could not conclusively determine from where the shots were fired, saying there might have been Palestinian gunmen in the same area as the Israeli soldier.
But he said there was a "very high likelihood" a soldier killed the journalist by mistake.
"He's sorry about it and I'm sorry about it too," the officer said of the soldier who shot in the direction of Abu Akleh.
"He didn't do it on purpose, it's totally clear."
The official did not explain why witness accounts and videos showed limited militant activity in the area, and no gunfire until the shots that hit Abu Akleh.
The UN investigation concluded there was "no evidence of activity by armed Palestinians close by" when Abu Akleh was shot.
Her sister Lina said Israel refused to take responsibility for the killing.
"We could never expect any type of accountability or legitimate investigation from the very entity responsible for gunning down an unarmed and clearly identifiable journalist," she said on Twitter as she shared a statement from the family.
The family met US Secretary of State Antony Blinken in July, telling him they would not stop campaigning until the US opened an independent investigation into Abu Akleh's death.
"We continue to call on the many members of Congress, civil society organisations, journalists and the public to keep the pressure on President [Joe] Biden and Secretary Blinken to follow through with meaningful action," the family statement released on Monday read.
The group is also pushing for an investigation by the International Criminal Court.
"Israel's killing of our dear Shireen cannot be swept aside. No other family should have to endure what our family has had to," her family said.
On Monday evening, Ned Price, the US State Department spokesman, said: "We welcome Israel’s review of this tragic incident, and again underscore the importance of accountability in this case, such as policies and procedures to prevent similar incidents from occurring in the future."
AP and AFP contributed to this report
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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Kanguva
Director: Siva
Stars: Suriya, Bobby Deol, Disha Patani, Yogi Babu, Redin Kingsley
