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.
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”.
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.
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
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
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
What are the main cyber security threats?
Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.
Killing of Qassem Suleimani
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
