Israeli forces kill Palestinian in Nablus raid

Israeli forces shot and killed a Palestinian man in a refugee camp near Nablus on Wednesday, taking the death toll to more than 180 people so far this year.

Mohammed Abd Al Hakim Nada, 23, was shot in the chest during a raid in the city, the Palestinian Health Ministry said.

“A young man died of his wounds as the occupation forces stormed the city of Nablus at noon (1pm UAE),” the ministry said.

He was seriously injured after a house was surrounded in Al Ain camp and later died in hospital, according to Wafa, the official Palestinian news agency.

The raid took place a day after three Palestinians were killed in Nablus, where Israeli troops opened fire on men it claimed were shooting at soldiers.

Palestinian militant group Hamas, which controls the Gaza Strip, said the three were members of its armed wing.

Figures released from the health ministry on Wednesday, before Mr Nada's death was announced, revealed 180 Palestinians have been killed so far this year across the occupied West Bank, East Jerusalem and Gaza.

The Israeli army confirmed troops were conducting “counter-terrorism activity in Al Ain camp” in Nablus but did not give further details.

The Al Aqsa Martyrs' Brigades said its fighters had “ambushed a unit of special forces in the alleys of Al Ain camp … and managed to inflict casualties” on Israeli troops.

Nablus and the city of Jenin have borne the brunt of almost daily Israeli raids, with the army sending Apache helicopters and drones over densely-populated refugee camps.

The cities have reported the highest number of deaths this year, with 52 in Jenin and 41 in Nablus.

A tally compiled by the Associated Press put the death toll at 202, including civilians and fighters.

This month, Israeli forces conducted a two-day raid on Jenin refugee camp that killed 12 Palestinians, including militants and children.

The raid on Jenin was one of the biggest operations carried out by the Israeli army in the West Bank in years.

Thirty-one children are among this year's victims, the health ministry said.

An 18-year-old Palestinian was shot dead on Saturday after an attempted car ramming, a day after another teenager was shot and killed by Israeli forces near Ramallah.

Violence has surged this year as Israel's most right-wing government yet seeks to consolidate the occupation in the West Bank, including accelerating plans for settlement construction and cracking down on Palestinian militant groups.

Israel has occupied the West Bank since the Six-Day War of 1967.

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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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