A 15-year-old Palestinian girl is clinically dead after being shot in the forehead by Israeli forces while filming an armoured vehicle in Jenin, in the occupied West Bank, her family said on Tuesday.
Sadil Naghnaghia was critically injured during an arrest operation on Monday.
This developed into a major confrontation between Israeli troops and Palestinian militant fighters, during which the Israeli military deployed an attack helicopter.
Six Palestinians were killed and more than 90 wounded, while seven Israeli soldiers and border police officers were also injured.
Sadil was filming an Israeli Panther armoured personnel carrier as it passed her home in Jenin city when she was shot, her cousin Ibrahim told The National.
“That was the last thing she saw,” said Ibrahim. “There weren't any armed fighters near by.”
As Israeli forces approached in armoured vehicles, Sadil left her home and stood in the front yard with a family friend.
She was wearing prayer clothes when she was shot, Ibrahim said.
Her father is now “calming people down, and telling them to be patient”, he added.
The teenager is being treated in Doctor Khalil Sulaiman hospital in Jenin.
She was announced clinically dead after suffering a brain laceration “but her heart is still beating”, said Ibrahim.
While he is hopeful she will open her eyes, Sadil's mother is already grieving, said Ibrahim.
Duha, a friend and neighbour of Sadil, told The National that she lost her “best friend in the whole world”.
“I've known Sadil for nine years. She used to laugh all the time, no matter what.”
Duha told of their passion for the Dabke Palestinian national dance.
“We used to love Dabke. We used to do it all the time,” said Duha.
“She called me moments before she was shot. We're neighbours. I went to the spot she was shot at.
“Her youngest brother saw the whole thing from the upstairs window. He saw a bullet go through his sister's head.
“He's still in shock,” Duha added.
Sadil, who has two older and two younger brothers, is due to go into the 10th Grade.
On Tuesday, four more Palestinians were shot in the West Bank.
Last month, an Israeli raid killed 11 people, including three aged over 60.
Monday's raid in Jenin was the first time Israel had used Apache helicopters to launch a missile attack since the second intifada in 2002.
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Richard Flanagan
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David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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
