A man waves the Palestinian flag during the funeral of three Hezbollah members killed in intensifying border skirmishes on the Lebanese-Israeli border, in Lebanon's southern city of Nabatieh on October 27, 2023. AFP
A man waves the Palestinian flag during the funeral of three Hezbollah members killed in intensifying border skirmishes on the Lebanese-Israeli border, in Lebanon's southern city of Nabatieh on October 27, 2023. AFP
A man waves the Palestinian flag during the funeral of three Hezbollah members killed in intensifying border skirmishes on the Lebanese-Israeli border, in Lebanon's southern city of Nabatieh on October 27, 2023. AFP
A man waves the Palestinian flag during the funeral of three Hezbollah members killed in intensifying border skirmishes on the Lebanese-Israeli border, in Lebanon's southern city of Nabatieh on Octobe

Escalation between Hezbollah and Israel puts Lebanon at risk of regional war


Nada Homsi
  • English
  • Arabic

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As Israel expands its ground assault into Gaza, the scale and intensity of activity on the Lebanon front has also increased, reflecting Hezbollah’s willingness to support Hamas even at the risk of igniting a broader regional conflict.

“The rules of engagement, which have been so far relatively respected, are being increasingly tested day after day, so no one can dismiss the risk of a wider escalation,” said Karim Bitar, professor of international relations at Saint Joseph University in Beirut.

Hezbollah said on Tuesday it had “killed and wounded” the crew of a Merkava tank near northern Israel's Pranit barracks. It was not immediately known how many soldiers were killed in the attack, as the Israeli military does not immediately acknowledge fatalities.

Overnight, Israeli forces struck the outskirts of several southern Lebanese towns – Ramia, Aita Al Shaab and Labouneh – with white phosphorous and artillery.

The Israeli military said the attack had been aimed at Hezbollah military positions, including a weapons cache.

The use of white phosphorous by Israel in its attacks on south Lebanon has been documented on several occasions by rights group Amnesty International. Its use is banned under international law.

Although Israel and Hezbollah have exchanged fire almost daily since the conflict began, the cross-border bombardment has significantly intensified since last week, after Israel announced the “second stage” of its war on Hamas.

Yemen’s Houthi rebels also claimed to have launched “a large batch of ballistic and cruise missiles and a significant number of drones” towards Israel’s southern city of Eilat on Tuesday – the third such operation claimed by the rebel group.

An Israeli tank advances on a road in northern Israel near the border with Lebanon on October 28, 2023, amid intensifying cross-border skirmishes. AFP
An Israeli tank advances on a road in northern Israel near the border with Lebanon on October 28, 2023, amid intensifying cross-border skirmishes. AFP

Gaza invasion a 'red line' in 'unity of fronts' strategy

“We have seen a widening of the geographic area in which the military operations are happening,” Mohanad Hage Ali, a senior fellow at the Carnegie Middle East Centre in Beirut, told The National.

Since 2021, Hezbollah and its allies have employed a strategy commonly referred to as the “unity of fronts”, in which the respective groups would pool resources, tactics and weapons, Mr Ali explained.

The strategy saw them form a “a Nato of non-state actors, if you will, in which they would all join in if attacked by Israel and that would deter Israel from launching attacks against these organisations”.

“So what we're seeing now in south Lebanon has been in the works for years,” he explained.

“Hezbollah has to step in to try and draw a red line around the invasion of the Gaza Strip and destruction of Hamas.”

The unity of fronts strategy has also been enacted in Yemen, where the Iran-backed Houthis have launched attacks on Israel over the past three weeks, and in Iraq, where Iran-backed groups have attacked US military instalments.

Israeli army tracked medical vehicles move along a road near the northern town of Kiryat Shmona close to the border with Lebanon on October 31, 2023. AFP
Israeli army tracked medical vehicles move along a road near the northern town of Kiryat Shmona close to the border with Lebanon on October 31, 2023. AFP

How has the Israel-Lebanon front evolved?

The gradually escalating conflict has been more or less continuous since hostilities began on October 8, punctuated by brief lulls in the bombardment.

Three weeks ago, when the conflict first erupted between Israel and armed militant groups in Lebanon led by Hezbollah, the Iran-backed party primarily launched attacks on Israeli military instalments – intelligence watchtowers, surveillance infrastructure and tanks. The vast majority of casualties were soldiers.

Hezbollah has also allowed Palestinian groups such as Islamic Jihad and Hamas to cross into Israel for limited operations.

The exchange of fire was largely tit for tat: whenever Israeli shelling killed civilians, Hezbollah or its allies would also attack civilians. If an especially high death toll was announced in Gaza following intense aerial bombardment by Israel, groups in south Lebanon would, in turn, intensify their own attacks.

But the tactics have since evolved.

Hezbollah and its allies intensified attacks on Israel following the latter’s high-intensity bombardment of Gaza last week, which was accompanied by a ground operation conducted under the cover of a total communications blackout.

Israel, in turn, has responded by striking up to 20km into Lebanon in areas such as Jezzine, no longer limiting itself to the border – a significant boost in hostilities.

A house damaged in a rocket attack in the northern region of Kiryat Shmona near the border with Lebanon on October 30, 2023. AFP
A house damaged in a rocket attack in the northern region of Kiryat Shmona near the border with Lebanon on October 30, 2023. AFP

Hezbollah's aims

Hezbollah aims to prevent a military invasion of the Gaza Strip, or at least keep Israel too occupied to focus its full attention on the enclave.

The group is sending the message that “it will step if will step in and will be part of this conflict if Israel continues its ground invasion in Gaza”, Mr Ali explained.

“And secondly, it's also an attempt to engage as many Israeli soldiers in the north to divert some of the resources away from the Gaza Strip,” he continued.

“Hezbollah will keep phasing its escalation to try an avoid a war, as it tries to send the message to Israel that it needs to limit its operation in the Gaza Strip, or this will get out of hand.”

To date, at least 50 people have been killed in Lebanon since the conflict with Israel erupted – mostly Hezbollah fighters and some fighters from allied groups. There have been four civilian casualties, including Reuters journalist Issam Abdallah.

Most of Hezbollah’s fighters have been killed in Israeli drone strikes, leading the powerful group to unveil its surface-to-air missile capability for the first time on Sunday when it downed an Israeli drone.

Eight Israelis have been killed in attacks coming from Lebanon, the vast majority of them soldiers.

Thousands of people have evacuated or been displaced on both sides of the border.

  • Women attend the funeral of a Hezbollah militant killed during clashes against Israeli forces in the southern border of Lebanon. Getty Images
    Women attend the funeral of a Hezbollah militant killed during clashes against Israeli forces in the southern border of Lebanon. Getty Images
  • Women at the funeral of Hezbollah fighter Kamal Al Masri in Burj Al Shemali, southern Lebanon. AFP
    Women at the funeral of Hezbollah fighter Kamal Al Masri in Burj Al Shemali, southern Lebanon. AFP
  • A man comforts the son of a Hezbollah militant killed during clashes against Israeli forces in the southern border of Lebanon. Getty Images
    A man comforts the son of a Hezbollah militant killed during clashes against Israeli forces in the southern border of Lebanon. Getty Images
  • Hezbollah supporters attend the funeral of a Hezbollah militant killed in Lebanon. Getty Images
    Hezbollah supporters attend the funeral of a Hezbollah militant killed in Lebanon. Getty Images
  • Hezbollah supporters carry the coffin of a Hezbollah militant. Getty Images
    Hezbollah supporters carry the coffin of a Hezbollah militant. Getty Images
  • Men carrying the coffins at a funeral for two Hezbollah soldiers killed in south Lebanon. Getty Images
    Men carrying the coffins at a funeral for two Hezbollah soldiers killed in south Lebanon. Getty Images
  • Members and supporters of Hezbollah take part in the funeral of Kamal Al Masri, one of the group's fighters, in southern Lebanon. AFP
    Members and supporters of Hezbollah take part in the funeral of Kamal Al Masri, one of the group's fighters, in southern Lebanon. AFP
  • Scouts carry Hezbollah flags at a funeral for two Hezbollah soldiers killed in South Lebanon. Getty Images
    Scouts carry Hezbollah flags at a funeral for two Hezbollah soldiers killed in South Lebanon. Getty Images
  • Hezbollah fighters attend the funeral procession of two comrades in Kherbet Selem, south Lebanon. AP Photo
    Hezbollah fighters attend the funeral procession of two comrades in Kherbet Selem, south Lebanon. AP Photo
  • Member of Lebanese parliament Ali Hassan Khalil mourns the body of Reuters videographer Issam Abdallah, who was killed by Israeli shelling, during his funeral in Khiam, southern Lebanon. AP Photo
    Member of Lebanese parliament Ali Hassan Khalil mourns the body of Reuters videographer Issam Abdallah, who was killed by Israeli shelling, during his funeral in Khiam, southern Lebanon. AP Photo
  • Women at a funeral for two Hezbollah soldiers killed in south Lebanon. Getty Images
    Women at a funeral for two Hezbollah soldiers killed in south Lebanon. Getty Images
  • A Hezbollah fighter carries the coffin of his comrade who was killed by Israeli shelling in Kherbet Selem, south Lebanon. AP Photo
    A Hezbollah fighter carries the coffin of his comrade who was killed by Israeli shelling in Kherbet Selem, south Lebanon. AP Photo
  • Hezbollah fighters at the funeral of their two comrades in Kherbet Selem. AP Photo
    Hezbollah fighters at the funeral of their two comrades in Kherbet Selem. AP Photo
  • Hezbollah supporters shout religious slogans during the funeral of Hezbollah fighter Ahmed Qassas in a southern suburb of Beirut. EPA
    Hezbollah supporters shout religious slogans during the funeral of Hezbollah fighter Ahmed Qassas in a southern suburb of Beirut. EPA
THE BIO:

Sabri Razouk, 74

Athlete and fitness trainer 

Married, father of six

Favourite exercise: Bench press

Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn

Power drink: A glass of yoghurt

Role model: Any good man

ESSENTIALS

The flights

Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes. 

The trip

From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.

The biog

Hobby: Playing piano and drawing patterns

Best book: Awaken the Giant Within by Tony Robbins

Food of choice: Sushi  

Favourite colour: Orange

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

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The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

Read part one: how cars came to the UAE

Quick facts on cancer
  • Cancer is the second-leading cause of death worldwide, after cardiovascular diseases 
  •  About one in five men and one in six women will develop cancer in their lifetime 
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  • 70 per cent of cancer deaths occur in low and middle-income countries 
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  • The total annual economic cost of cancer is $1.16 trillion

   

6.30pm: Al Maktoum Challenge Round-3 Group 1 (PA) | US$95,000 | (Dirt) 2,000m
7.05pm: Meydan Classic Listed (TB) ) | $175,000) | (Turf) 1,600m
7.40pm: Handicap (TB) ) | $135,000 ) | (D) 1,600m
8.15pm: Nad Al Sheba Trophy Group 3 (TB) ) | $300,000) | (T) 2,810m
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9.25pm: Handicap (TB)) | $175,000) | (T) 1,400m
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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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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Sanju

Produced: Vidhu Vinod Chopra, Rajkumar Hirani

Director: Rajkumar Hirani

Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani

Rating: 3.5 stars

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Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

It's Monty Python's Crashing Rocket Circus

To the theme tune of the famous zany British comedy TV show, SpaceX has shown exactly what can go wrong when you try to land a rocket.

The two minute video posted on YouTube is a compilation of crashes and explosion as the company, created by billionaire Elon Musk, refined the technique of reusable space flight.

SpaceX is able to land its rockets on land  once they have completed the first stage of their mission, and is able to resuse them multiple times - a first for space flight.

But as the video, How Not to Land an Orbital Rocket Booster, demonstrates, it was a case if you fail, try and try again.

UAE%20v%20West%20Indies
%3Cp%3EFirst%20ODI%20-%20Sunday%2C%20June%204%20%0D%3Cbr%3ESecond%20ODI%20-%20Tuesday%2C%20June%206%20%0D%3Cbr%3EThird%20ODI%20-%20Friday%2C%20June%209%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3EMatches%20at%20Sharjah%20Cricket%20Stadium.%20All%20games%20start%20at%204.30pm%0D%3Cbr%3E%0D%3Cbr%3E%3Cstrong%3EUAE%20squad%3C%2Fstrong%3E%0D%3Cbr%3EMuhammad%20Waseem%20(captain)%2C%20Aayan%20Khan%2C%20Adithya%20Shetty%2C%20Ali%20Naseer%2C%20Ansh%20Tandon%2C%20Aryansh%20Sharma%2C%20Asif%20Khan%2C%20Basil%20Hameed%2C%20Ethan%20D%E2%80%99Souza%2C%20Fahad%20Nawaz%2C%20Jonathan%20Figy%2C%20Junaid%20Siddique%2C%20Karthik%20Meiyappan%2C%20Lovepreet%20Singh%2C%20Matiullah%2C%20Mohammed%20Faraazuddin%2C%20Muhammad%20Jawadullah%2C%20Rameez%20Shahzad%2C%20Rohan%20Mustafa%2C%20Sanchit%20Sharma%2C%20Vriitya%20Aravind%2C%20Zahoor%20Khan%0D%3C%2Fp%3E%0A
The Details

Kabir Singh

Produced by: Cinestaan Studios, T-Series

Directed by: Sandeep Reddy Vanga

Starring: Shahid Kapoor, Kiara Advani, Suresh Oberoi, Soham Majumdar, Arjun Pahwa

Rating: 2.5/5 

RESULTS

Argentina 4 Haiti 0

Peru 2 Scotland 0

Panama 0 Northern Ireland 0

Updated: October 31, 2023, 5:16 PM