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In 2021, shortly after the fourth war between Hamas and Israel since 2008, the group's enigmatic leader Yahya Sinwar openly challenged Israel to assassinate him during a live news conference in Gaza.
“When I am done here, I will be walking for most of my journey home,” he said.
“I will wrap this up in 10 minutes and it will take me another 10 minutes to get ready to leave, then I will walk for 20 or 30 minutes. That's nearly one hour or 3,600 seconds; enough for Israel to weaponise an aircraft and launch it,” he taunted Israel.
“Yet, I will not bat an eyelid,” boasted Mr Sinwar.
Shortly after the news conference, Palestinian television networks aired footage of the grey-haired Hamas leader confidently walking the streets of Gaza, surrounded by aides and security guards while joyfully greeting and shaking hands with his supporters.
Press forward to December 2023 and Mr Sinwar, who had not been seen in public in about a year, remains top of Israel's most wanted list and continues to elude being killed or captured.
However, the manhunt this time is more urgent since the Hamas leader is known to have been among the chief architects of the militant group's surprise October 7 attack on southern Israel, when its fighters killed about 1,200 Israelis – giving Israel its deadliest day since its creation in 1948 – and taking about 240 hostages back to Gaza.
The attack drew a harsh response from Israel, with bombardment of Gaza and ground operations killing more than 17,700 Palestinians, displacing the majority of the territory's 2.3 million residents and razing to the ground large swathes of built-up areas in the tiny and densely-populated coastal enclave.
Egyptian security sources with years of experience dealing with Hamas leaders and Israel say Mr Sinwar, along with other top Hamas leaders, are now facing an elaborate and tireless kill-or-capture manhunt by elite Israeli troops operating in southern Gaza, including men from the combat-seasoned 98th Division.
Israeli Prime Minister Benjamin Netanyahu boasted last week that there was no place in Gaza that Israel cannot reach. “Getting him is just a matter of time,” said the Israeli leader about Mr Sinwar whose home in the southern Gaza city of Khan Younis was besieged by Israeli troops last week.
As expected, Mr Sinwar wasn't there.
Alongside troops on the ground, Israel's manhunt involves drones equipped with sophisticated eavesdropping devices, according to the sources. Israel is also using intelligence gathered by its network of Palestinian spies, whose collaboration with the “enemy” is believed to have facilitated the assassination of several Hamas leaders by Israel, including its founding father and spiritual leader Sheikh Ahmed Yassin.
Israeli security officials have also extensively questioned hostages released by Hamas as part of a week-long truce that collapsed on December 1, hoping they could have heard or seen anything that might help them track down Mr Sinwar, said the sources.
Doctors and other medical staff from Gaza's main Al Shafaa hospital, long suspected by Israel to be sitting on top of a major underground Hamas command centre, have also been interrogated by the Israelis to glean any clues on Mr Sinwar and his top aides.
Besides Mr Sinwar, Israel's most wanted list includes other leaders of the militant group like Mohammed Al Deif, Marwan Issa, Yahya Moshtahy, Abdullah Al Barghouti and Fathy Hamad, according to the officials.
The sources said capturing Mr Sinwar has become a focus of Mr Netanyahu and his government, described as the most right-wing to take office in Israel's history.
Killing or capturing him will gift the Israeli leader considerable political leverage if the time comes for him to face a possible inquiry into the intelligence and security failure that saw Hamas fighters meet little resistance as they rampaged through southern Israel for hours on October 7.
“I think Israel will probably end its military operations in Gaza if he's captured,” said one of the sources.
Assassinating Mr Sinwar will add his name to a long list of top Hamas leaders or senior field commanders assassinated by Israel. Most prominent on the list are Abdel Aziz Al Rantisi, the co-founder of Hamas in 2004, and Ismail Abu Shanab, also a co-founder of Hamas and one of its main three leaders in Gaza in 2003. Yassin was killed in 2004 by rockets fired by an Israeli helicopter as he left a mosque near his home.
But the security-conscious Mr Sinwar, who helped found Hamas in the 1980s, may not be an easy target.
Last month, Egyptian officials said Mr Sinwar occasionally stopped taking calls for days, during the negotiations that led to the week-long truce, because of security concerns. He routinely had aides schedule calls from Egyptian and Qatari mediators or fellow Hamas leaders like Ismail Haniyeh, they said.
He used secure lines that he would frequently change and sophisticated jamming devices to avoid exposing his location to the Israelis. He often communicated with Hamas's field commanders through coded written messages, the officials said.
Throughout the negotiations, Mr Al Sinwar used coded language for the day and time he would make or receive calls. He also used different aliases, the officials said.
The story of Mr Sinwar's rise to the leadership of Hamas in 2017 speaks of a man's unconditional dedication to the Palestinian cause but also conceived brutality. He used his 23-year incarceration in Israel to gain knowledge that helped him climb his way up to group's leadership in 2017.
It is in his native of Khan Younis, where the Israeli ground offensive is currently focused, that Mr Sinwar earned the unflattering nickname “Butcher of Khan Younis” for tracking down Palestinian spies and executing them after summary trials.
An Arabic language graduate from Gaza's Islamic University, he was detained twice by Israel before he was sentenced to life in prison in 1989 for killing Israeli soldiers and Palestinian spies.
He learnt and mastered Hebrew while in jail, allowing him to study Israel's society, politics and media. He was reportedly interrogated for 180 hours while in detention and declined repeated Israeli offers to become a double agent.
He had brain tumour while in jail, but was saved by Israeli surgeons who removed it.
When reportedly told by one of his doctors of the paradox of being saved by doctors from the country he wanted to destroy, his response was that it was their duty to do so.
Mr Sinwar was released from prison in 2011 as part of a prisoners' swap that freed 1,027 mostly Palestinian prisoners held in Israeli jails in return for Gilad Shalit, an Israeli soldier held captive by Hamas for more than five years.
Realising early that he was likely to be included in the 2011 prisoners' swap, Mr Sinwar publicly disavowed violence while incarcerated and persuaded his jailers that he was no longer interested in politics, according to some accounts.
MATCH INFO
Uefa Champions League quarter-final second leg:
Juventus 1 Ajax 2
Ajax advance 3-2 on aggregate
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
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
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Know your Camel lingo
The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home
Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless
Asayel camels - sleek, short-haired hound-like racers
Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s
Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival
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TEAMS
US Team
Dustin Johnson, Jordan Spieth
Justin Thomas, Daniel Berger
Brooks Koepka, Rickie Fowler
Kevin Kisner, Patrick Reed
Matt Kuchar, Kevin Chappell
Charley Hoffman*, Phil Mickelson*
International Team
Hideki Matsuyama, Jason Day
Adam Scott, Louis Oosthuizen
Marc Leishman, Charl Schwartzel
Branden Grace, Si Woo Kim
Jhonattan Vegas, Adam Hadwin
Emiliano Grillo*, Anirban Lahiri*
* denotes captain's picks
Company%20profile
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Joker: Folie a Deux
Starring: Joaquin Phoenix, Lady Gaga, Brendan Gleeson
Director: Todd Phillips
Rating: 2/5
If you go
Where to stay: Courtyard by Marriott Titusville Kennedy Space Centre has unparalleled views of the Indian River. Alligators can be spotted from hotel room balconies, as can several rocket launch sites. The hotel also boasts cool space-themed decor.
When to go: Florida is best experienced during the winter months, from November to May, before the humidity kicks in.
How to get there: Emirates currently flies from Dubai to Orlando five times a week.
KILLING OF QASSEM SULEIMANI
The biog
Profession: Senior sports presenter and producer
Marital status: Single
Favourite book: Al Nabi by Jibran Khalil Jibran
Favourite food: Italian and Lebanese food
Favourite football player: Cristiano Ronaldo
Languages: Arabic, French, English, Portuguese and some Spanish
Website: www.liliane-tannoury.com
MEFCC information
Tickets range from Dh110 for an advance single-day pass to Dh300 for a weekend pass at the door. VIP tickets have sold out. Visit www.mefcc.com to purchase tickets in advance.
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
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
Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
Men’s singles
Group A: Son Wan-ho (Kor), Lee Chong Wei (Mas), Ng Long Angus (HK), Chen Long (Chn)
Group B: Kidambi Srikanth (Ind), Shi Yugi (Chn), Chou Tien Chen (Tpe), Viktor Axelsen (Den)
Women’s Singles
Group A: Akane Yamaguchi (Jpn), Pusarla Sindhu (Ind), Sayaka Sato (Jpn), He Bingjiao (Chn)
Group B: Tai Tzu Ying (Tpe), Sung Hi-hyun (Kor), Ratchanok Intanon (Tha), Chen Yufei (Chn)