• Fire and smoke rise above buildings in Gaza City after Israel launched air strikes. AFP
    Fire and smoke rise above buildings in Gaza City after Israel launched air strikes. AFP
  • Palestinians demonstrate in the Jabalia refugee camp following an Israeli raid. AFP
    Palestinians demonstrate in the Jabalia refugee camp following an Israeli raid. AFP
  • Palestinians burn tyres and wave the national flag during a protest against the raid. AP
    Palestinians burn tyres and wave the national flag during a protest against the raid. AP
  • The funeral of one of the victims of the Israeli raid. AFP
    The funeral of one of the victims of the Israeli raid. AFP
  • Relatives mourn during the funeral in the occupied West Bank. AFP
    Relatives mourn during the funeral in the occupied West Bank. AFP
  • Israeli soldiers aim at Palestinians protesting over the expropriation of their land near the Jewish settlement of Beit El. AFP
    Israeli soldiers aim at Palestinians protesting over the expropriation of their land near the Jewish settlement of Beit El. AFP
  • A protester throws a stone at Israeli forces during the demonstration. AFP
    A protester throws a stone at Israeli forces during the demonstration. AFP
  • Israeli forces fire tear gas to disperse demonstrators near Beit El in the occupied West Bank. AFP
    Israeli forces fire tear gas to disperse demonstrators near Beit El in the occupied West Bank. AFP
  • Palestinians inspect the damage following the Israeli raid in Jenin. Reuters
    Palestinians inspect the damage following the Israeli raid in Jenin. Reuters
  • An elderly woman was among those killed in fighting with Israeli troops. Reuters
    An elderly woman was among those killed in fighting with Israeli troops. Reuters
  • The operation in the flashpoint town is the deadliest Israeli raid in recent months. Reuters
    The operation in the flashpoint town is the deadliest Israeli raid in recent months. Reuters
  • People gather around a building damaged and burned by Israeli troops during the raid. AFP
    People gather around a building damaged and burned by Israeli troops during the raid. AFP
  • An ambulance drives past an Israeli military vehicle as smoke rises from a fire set by Palestinian demonstrators. AFP
    An ambulance drives past an Israeli military vehicle as smoke rises from a fire set by Palestinian demonstrators. AFP
  • Palestinian stone-throwers gather amid confrontations with Israeli troops during a raid in Jenin in the occupied West Bank. Reuters
    Palestinian stone-throwers gather amid confrontations with Israeli troops during a raid in Jenin in the occupied West Bank. Reuters
  • Israeli military vehicles during the raid in Jenin. Reuters
    Israeli military vehicles during the raid in Jenin. Reuters
  • Palestinians run for cover. AFP
    Palestinians run for cover. AFP
  • Palestinians in Jenin confront Israeli forces. AFP
    Palestinians in Jenin confront Israeli forces. AFP
  • A Palestinian hurls a canister during the raid in the occupied West Bank. Reuters
    A Palestinian hurls a canister during the raid in the occupied West Bank. Reuters
  • Palestinian stone-throwers gather amid the raid in Jenin. Reuters
    Palestinian stone-throwers gather amid the raid in Jenin. Reuters

Israel strikes Gaza after deadly Jenin camp raid as Arab world calls for de-escalation


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Israel carried out air strikes on Friday after Gaza militants fired rockets as tensions soared following an Israeli raid in the occupied West Bank that killed 10 Palestinians in Jenin.

A 61-year-old woman was among those killed in what was the deadliest single raid in the territory for more than two decades.

The flare-up poses an early test for Israeli Prime Minister Benjamin Netanyahu’s far-right government and casts a shadow on US Secretary of State Antony Blinken’s expected trip to the region next week.

The UAE condemned the Israeli forces' storming of the Jenin refugee camp on Thursday, calling on Israeli authorities to prevent the situation from escalating further.

In a statement, the UAE’s Ministry of Foreign Affairs and International Co-operation called on Israeli authorities to assume responsibility for reducing instability in the region.

“The ministry stressed the need to support all regional and international efforts to advance the Middle East peace process, end illegal practices that threaten the two-state solution and establish an independent Palestinian state on the 1967 borders with East Jerusalem as its capital,” it said.

The GCC condemned in the “strongest terms the continued Israeli incursions into the occupied Palestinian cities and the repeated attacks on them”.

Of the five rockets fired at Israel, three were intercepted, one fell in an open area and another fell short inside Gaza, the Israeli military said. It said the air strikes had targeted an underground rocket manufacturing site for Hamas, as well as militant training areas.

The rockets set off air raid sirens in southern Israel but there were no reports of casualties on either side.

Both the Palestinian rockets and Israeli air strikes seemed limited so as to prevent escalation into a full-blown war. Israel and Hamas have fought four wars and several smaller skirmishes since the militant group came to power in Gaza in 2007.

Thursday’s deadly raid in Jenin is likely to reverberate on Friday as Palestinians gather for weekly Muslim prayers that are often followed by protests. Hamas had earlier threatened revenge for the raid.

Fire and smoke rise above buildings in Gaza city after Israel launched air strikes on the Palestinian enclave early on Friday. AFP
Fire and smoke rise above buildings in Gaza city after Israel launched air strikes on the Palestinian enclave early on Friday. AFP

Dr Anwar Gargash, diplomatic adviser to the UAE President, described Israel’s actions in Jenin as “dangerous and worrying”.

“The Israeli escalation in Jenin is dangerous and worrying and undermines international efforts to advance the priority of the peace agenda,” he said in a tweet on Friday.

“The UAE, China and France moved to convene a Security Council meeting that confirms the will of the international community to give priority to peaceful solutions and to promote communication and dialogue instead of confrontations and escalation, which results in further complexity and aggravation."

Among those confirmed dead in Jenin was Majeda Obeid, 61, who lived a few metres from the house targeted by the Israeli forces.

Her daughter, Kefiyat Obeid, told AFP her mother was shot as she peered out of her window at the clashes.

“After she finished her prayers, she stopped for a moment to look and, as she stood up, she was hit in the neck by a bullet and she fell against the wall and then to the floor,” the 26-year-old said. Bloodstains are soaked into the rug at their home.

The Israeli military said the incursion on Jenin was aimed at Islamic Jihad militants who were allegedly behind attacks on Israeli soldiers and civilians and, according to Defence Minister Yoav Gallant, were planning “to conduct a terror attack in Israel”.

Palestinians carry one of 10 people killed in the Jenin raid during the funeral procession for the victims. AFP
Palestinians carry one of 10 people killed in the Jenin raid during the funeral procession for the victims. AFP

Three Palestinians were shot in a firefight, while Israeli forces shot another two “fleeing the scene”, an army statement said. Israeli forces also shot a sixth suspect inside a building and other Palestinians were hit after firing on troops, the army said.

There were no casualties among Israeli forces, the military added.

The Palestinian Authority also confirmed it would halt the ties that its security forces maintain with Israel in a shared effort to contain militants. Previous threats have been short-lived, in part because of the benefits the authority enjoys from the relationship and also due to US and Israeli pressure to maintain it.

Palestinian Authority spokesman Nabil Abu Rudeineh said President Mahmoud Abbas had decided to cut security co-ordination in “light of the repeated aggression against our people”. He also said the Palestinians planned to file complaints with the UN Security Council, International Criminal Court and other international bodies.

Barbara Leaf, the top US diplomat for the Middle East, said President Joe Biden's administration was deeply concerned about the situation and that civilian casualties reported in Jenin were “quite regrettable”. But she also said the Palestinian announcement that it would suspend security ties and to pursue the matter with international organisations was a mistake.

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

Ain Dubai in numbers

126: The length in metres of the legs supporting the structure

1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch

16 A380 Airbuses: The equivalent weight of the wheel rim.

9,000 tonnes: The amount of steel used to construct the project.

5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place

192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.

Winners

Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)

Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)

Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)

Best Young Women’s Player
Vicky López (Barcelona / Spain)

Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)

Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)

Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)

Women’s Coach of the Year
Sarina Wiegman (England)

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

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Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

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Results

6.30pm: Mazrat Al Ruwayah – Group 2 (PA) $36,000 (Dirt) 1,600m, Winner: RB Money To Burn, Tadhg O’Shea (jockey), Eric Lemartinel (trainer)

7.05pm: Handicap (TB) $68,000 (Turf) 2,410m, Winner: Star Safari, William Buick, Charlie Appleby

7.40pm: Meydan Trophy – Conditions (TB) $50,000 (T) 1,900m, Winner: Secret Protector, William Buick, Charlie Appleby

8.15pm: Al Maktoum Challenge Round 2 - Group 2 (TB) $293,000 (D) 1,900m, Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass

8.50pm: Al Rashidiya – Group 2 (TB) $163,000 (T) 1,800m, Winner: Zakouski, William Buick, Charlie Appleby

9.25pm: Handicap (TB) $65,000 (T) 1,000m, Winner: Motafaawit, Sam Hitchcock, Doug Watson

Dubai works towards better air quality by 2021

Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.

The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.

These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.

“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.

“We’re in a good position except for the cases that are out of our hands, such as sandstorms.

“Sandstorms are our main concern because the UAE is just a receiver.

“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”

Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.

There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.

“There are 25 stations in total,” Mr Al Daraji said.

“We added new technology and equipment used for the first time for the detection of heavy metals.

“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”

Updated: January 27, 2023, 2:25 PM