Live updates: Follow the latest news on Israel-Gaza
An Israeli air strike killed 26 Palestinians sheltering in a house in Khan Younis late on Tuesday as Israeli warplanes increased the number of attacks on Gaza.
Another strike brought down several residential buildings in the south of Gaza, with health officials in the enclave estimating that at least 100 people were killed overnight.
"They are killing us, we are civilians and they are killing us, what can we say? There's so many young people and children who are missing, why is this happening to us?" Khalel Madey, who saw the strikes, told The National.
In the past week, hundreds of thousands of Gazans have fled to the south to seek refuge after Israel said it would attack the north in an attempt to "wipe out Hamas fighters".
Images and videos circulating on social media showed buildings reduced to rubble, injured civilians being rushed to hospitals and bodies being pulled out from the wreckage.
Gaza's Health Ministry said on Wednesday that at least 6,546 Palestinians had been killed and 17,439 others wounded since October 7.
In the occupied West Bank, more than 100 Palestinians have been killed and 1,650 wounded in violence and Israeli raids over the same period.
"We were sitting in the house and all of a sudden I see light and I started looking for my family. Some of them are severely injured – there are about 37 people killed," said Mustafa, 20, from Khan Younis, a city in southern Gaza.
"I ran out of the door when the strike hit us."
Shelling of Gaza has wiped out entire families, according to Amnesty International.
Nader Al Kord, who lost 13 members of his family in an Israeli air strike on Monday, told The National that the majority of his relatives were killed in their home.
“They thought it was safe but suddenly they are under rubble,” he said.
Day and night bombardments across the Strip have crushed families beneath residential buildings.
Health officials said hundreds of Palestinian were killed in the past day and dozens of hospitals and medical clinics have closed due to damage and lack of power.
It’s a disaster when you lose dozens of members of your family. Who will compensate for my loss?
Nader Al Kord,
Gaza resident
“It’s a disaster when you lose dozens of members of your family. Who will compensate for my loss?”, said Mr Al Kord, who lives in Nussirate neighbourhood in the centre of Gaza.
The devastating air bombardment continued overnight as Israeli jets hit sites across Gaza, the Interior Ministry said on Wednesday.
The death toll is the worst yet in the decades-long Israeli-Palestinian conflict, with more than 6,500 killed in less than two weeks.
The continued siege on Gaza has had catastrophic humanitarian consequences for civilians, with Israeli forces expected to launch a ground offensive any day.
“The world doesn’t recognise us, this is what I feel, if they see us then they will stop what is happening,” Nabil Omara, from Shijaia in Gaza city, told The National.
Mr Omara left his building and fled to safety only to have the house he was sheltering in struck by an Israeli bomb.
“The house was targeted with my family, including four sons, their wives and children, the majority of them are still under the rubble,” he said.
Only six of the 22 children seeking safety from the bombardment managed to survive the strike, he said.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
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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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if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
The specs
Engine: 3.0-litre flat-six twin-turbocharged
Transmission: eight-speed PDK automatic
Power: 445bhp
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Who is Tim-Berners Lee?
Sir Tim Berners-Lee was born in London in a household of mathematicians and computer scientists. Both his mother, Mary Lee, and father, Conway, were early computer scientists who worked on the Ferranti 1 - the world's first commercially-available, general purpose digital computer. Sir Tim studied Physics at the University of Oxford and held a series of roles developing code and building software before moving to Switzerland to work for Cern, the European Particle Physics laboratory. He developed the worldwide web code as a side project in 1989 as a global information-sharing system. After releasing the first web code in 1991, Cern made it open and free for all to use. Sir Tim now campaigns for initiatives to make sure the web remains open and accessible to all.
Titanium Escrow profile
Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue
Stage: Early stage
Investors: Founder's friends and Family
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