Israeli soldiers check a Palestinian car at the Hawara checkpoint in the occupied West Bank on Saturday after two Israelis were shot dead in the town. AP Photo
Israeli soldiers check a Palestinian car at the Hawara checkpoint in the occupied West Bank on Saturday after two Israelis were shot dead in the town. AP Photo
Israeli soldiers check a Palestinian car at the Hawara checkpoint in the occupied West Bank on Saturday after two Israelis were shot dead in the town. AP Photo
Israeli soldiers check a Palestinian car at the Hawara checkpoint in the occupied West Bank on Saturday after two Israelis were shot dead in the town. AP Photo

Suspected Palestinian shooting kills two Israelis in West Bank town of Hawara


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Two Israelis were killed in a suspected Palestinian gun attack in the West Bank town of Hawara on Saturday, the Israeli military said.

The military said it was searching for suspects and setting up roadblocks near the town, which was attacked by Jewish settlers following the shooting of two Israelis at a nearby settlement earlier this year.

Israel's Magen David Adom emergency service said paramedics found two Israeli men, aged 60 and 29, unconscious with gunshot wounds at a car wash in Hawara.

Palestinian militant groups praised the attack, with Hamas, Palestinian Islamic Jihad and the Democratic Front for the Liberation of Palestine posting statements online congratulating the perpetrators. None of the groups claimed responsibility.

Hamas spokesman Abdul Al Qanou said the attack was the "result of the resistance's continuous promise to defend our people and respond to the crimes of the occupation".

The occupied West Bank has seen some of the deadliest fighting between Israel and the Palestinians in nearly two decades this year.

The Hawara attack came on the same day as the reported death of a Palestinian teenager shot by Israeli troops during a raid in the northern West Bank on Wednesday.

The official Palestinian news agency Wafa said Mohammad Abu Asab had been in critical condition after being shot in the head during a raid on the Balata refugee camp near Nablus, citing medical sources.

The Israeli military said a commando unit raided Balata to destroy an underground weapons factory.

While demolishing the site and its stockpile of improvised explosives, a gunfight broke out between soldiers and armed Palestinians in the camp's warren of alleys, the military said.

Also on Wednesday, five Israelis were wounded near a checkpoint close to the city of Jenin, which has also seen significant violence over the past year.

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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

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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

Updated: August 20, 2023, 3:45 AM