Hamas leader Yahya Sinwar during an anti-Israel rally last year. Reuters
Hamas leader Yahya Sinwar during an anti-Israel rally last year. Reuters
Hamas leader Yahya Sinwar during an anti-Israel rally last year. Reuters
Hamas leader Yahya Sinwar during an anti-Israel rally last year. Reuters

Israel focused on hunting down Hamas's Sinwar during southern Gaza offensive


Hamza Hendawi
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Live updates: Follow the latest news on Israel-Gaza

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.

Young boys with a load of personal belongings in Rafah in the southern Gaza Strip. AFP
Young boys with a load of personal belongings in Rafah in the southern Gaza Strip. AFP

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.

The bodies of Palestinians killed in an Israeli raid during their funeral at Nasser hospital in Khan Younis in the southern Gaza Strip, December 10, 2023. Reuters
The bodies of Palestinians killed in an Israeli raid during their funeral at Nasser hospital in Khan Younis in the southern Gaza Strip, December 10, 2023. Reuters

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.

Israeli military vehicles manoeuvre near the border with Gaza in Israel. Reuters
Israeli military vehicles manoeuvre near the border with Gaza in Israel. Reuters

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.

A Palestinian woman walks past a mural of Hamas's late leader Sheikh Ahmed Yassin in Gaza city. EPA
A Palestinian woman walks past a mural of Hamas's late leader Sheikh Ahmed Yassin in Gaza city. EPA

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.

Two women mourn as they collect the bodies of Palestinians killed in an air strike on December 10, 2023 in Khan Yunis, Gaza. Getty Images.
Two women mourn as they collect the bodies of Palestinians killed in an air strike on December 10, 2023 in Khan Yunis, Gaza. Getty Images.

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.

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Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

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Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

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

The specs: 2018 Infiniti QX80

Price: base / as tested: Dh335,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 400hp @ 5,800rpm

Torque: 560Nm @ 4,000rpm

Fuel economy, combined: 12.1L / 100km

Updated: December 10, 2023, 1:03 PM