Israeli soldiers near the West Bank city of Jenin. EPA
Israeli soldiers near the West Bank city of Jenin. EPA
Israeli soldiers near the West Bank city of Jenin. EPA
Israeli soldiers near the West Bank city of Jenin. EPA

Israeli army raids Jenin in second operation this week


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Israeli forces exchanged fire with local armed groups, and arrested one person, during a raid on a refugee camp in Jenin on Wednesday morning, sources and reports confirmed.

Mohammad Naghnaghia, a leader in the Al Quds Brigades armed group, was arrested this morning, his nephew Ibrahim Naghnaghia told The National.

"Israeli special forces raided the family home, investigated Mohammad and then took him before withdrawing," Ibrahim said.

"This is not the first time he has been arrested. He has been taken twice before."

The Israeli army said Mohammad Naghnaghia is wanted for "carrying out a number of shooting attacks" in the West Bank.

The raid is the second time in a week that Israeli troops carried out an operation in the occupied West Bank area of Jenin, after a pause following a major operation at the start of July.

During the raid, the Jenin Brigades said it targeted Israeli forces on the camp's peripheries.

The latest operation comes a day after Israeli troops killed a man they accused of belonging to the Palestinian Islamic Jihad militant group.

Violence in the occupied West Bank has surged this year during the long-deadlocked US peacemaking efforts.

Earlier this week, Israel's military said they arrested three men wanted for a string of attacks during a raid on Monday in the city of Jenin and its refugee camp.

In July, Israel launched a two-day campaign by land and air in one of the largest West Bank raids since the Second Intifada, or uprising, more than two decades ago when dozens of Palestinians, including children were killed or wounded.

The offensive came just weeks after a deadly Jenin raid on June 19 that included air strikes.

This year has been the deadliest on record since 2005, with more than 100 Palestinians killed, including children, and about 30 Israelis, the UN said.

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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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Updated: September 06, 2023, 9:35 AM