Live updates: Follow the latest news on Israel-Gaza
Fears are growing over a looming Israeli attack on Rafah, the only city in Gaza not yet targeted by the Israeli ground offensive. It is providing refuge to more than half of Gaza's 2.3 million population.
At least 25 people were killed in a morning strike on a home in Gaza's southernmost city of Rafah, Palestinian media reported, which came just a day after 42 people were killed in Israeli strikes and raids on the city.
“During the past week, we have witnessed an intensification of Israeli air strikes on the city of Rafah. Many densely populated areas with refugees are extensively targeted, resulting in the daily killing of dozens of residents,” Maha Hussaini, the strategy Director of Euro-Med Human Rights Monitor, told The National.
The US warned Israel that an invasion of Rafah would be a “disaster”.
The UK expressed it is “deeply concerned” for Israel's apparent planning of the military operation in Rafah, British Foreign Secretary David Cameron said on Saturday.
The UAE, Spain, Germany and Jordan have all also expressed worries that Israel's plan is a crisis-in-waiting.
Jordan's Foreign Minister Ayman Safadi warned “another bloodbath in Gaza cannot be allowed”, in a post on X.
“Since the first day of this attack, we have witnessed frequent air strikes on densely populated residential areas. The only difference today is that the army has displaced hundreds of thousands of Palestinian refugees from various areas of the Gaza Strip to Rafah,” said Ms Hussaini.
Israeli Prime Minister Benjamin Netanyahu on Friday ordered the military to prepare to evacuate civilians from Rafah ahead of an expanded offensive against Hamas, despite concern it will worsen an already critical situation for Gazans.
Mr Netanyahu told military and security officials to “submit to the cabinet a combined plan for evacuating the population and destroying the battalions” of Hamas, his office said on Friday.
“Most of them say they will stay in Rafah even if they are killed because there is no safe place after Rafah,” said Ms Hussaini.
The city had a prewar population of about 280,000 but now hosts about another 1.4 million people who fled fighting elsewhere in the territory, the UN said.
I was displaced from my home and forced to flee on foot to the south, and now Rafah could be invaded. Where are we supposed to go?
Amna Ghaban,
displaced Gazan in Rafah
Aid groups warned it is not possible to evacuate everyone from the city.
Amna Ghaban, 46, is a resident of Al Shatee camp who fled to Rafah with her family. They are currently staying in an empty shop because there are no vacant rental houses left in Rafah.
“We are experiencing the worst time anyone can live through,” Mrs Ghaban told The National.
“I was displaced from my home and forced to flee on foot to the south, and now Rafah could be invaded. Where are we supposed to go?” she added.
The Palestinian Relief and Works Agency (UNRWA) has warned against any military operation in Rafah saying there is no other place for people to evacuate to.
“People are currently not allowed to return to their homes in the northern Gaza Strip, and also, most residential units in the north have become destroyed,” Tamara Al Rifai, the representative for UNRWA said, on Sunday.
The military operation in Rafah would lead to “the same consequences we have witnessed before”, she said, “meaning the killing and displacement of more people”.
Prices of items have more than doubled Gazans say, and they are unable to buy even the most basic necessities to survive. “I keep telling my 12-year-old child to wait until we go back home, but I fear that when we return, our home will be destroyed,” Mrs Ghaban said.
“We deserve dignity; we are human beings and have struggled enough,” she added.
Most of the people in Rafah have been displaced by fighting in other parts of Gaza and are living in tents.
“My son heard the news and came to ask me if we are going to move again because the Israeli army is expected to come here. I don't know how to answer him. This child should be spending his time playing, not worrying about safety,” Yosef Ouda, 35, from Gaza city who is now living in a tent in Rafah, told The National.
Rafah is the only crossing point between Gaza and Egypt.
The Israeli army advanced towards the border city at the end of last week, warning that its army might imminently enter the city.
Much of northern and central Gaza has been reduced to ruins by sustained Israeli bombardment since the war began on 7 October.
More than 28,100 people have been killed in Israeli attacks on Gaza and another 67,611 have been wounded and thousands more are missing.
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MATCH INFO:
Second Test
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Lightweight: Abdullah Mohammed Ali Musalim (UAE) beat Medhat Hussein (EGY); Triangle choke submission
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Graphene is extracted from graphite and is made up of pure carbon.
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It conducts electricity better than any other material at room temperature.
It is thought that graphene could boost the useful life of batteries by 10 per cent.
Graphene can also detect cancer cells in the early stages of the disease.
The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.
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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