As a reconstructive plastic surgeon specialised in conflict medicine, British-Palestinian Doctor Ghassan Abu Sitta has seen every ugly face of war in the halls of the hospitals where he volunteered to treat the wounded since the first Intifada in Palestinian Territories and Gaza strip in 1987.
Though he had treated hundreds during the first and second Intifada in Palestinian territories and for four wars in less than a decade in Gaza strip, the intensity of the Israeli bombardment and daily casualties in the most recent offensive on the enclave made it different from previous conflicts, despite its relatively short term.
"You're watching man-made humanitarian catastrophe. This is not a natural disaster. This is not a volcano or an earthquake or a tsunami. This is an area that's been kept under siege and kept in humanitarian crisis by design," Dr Abu Sitta told The National in a side meeting room between non-stop surgeries in crowded Al Aoudeh hospital in Jabalia.
Dr Abu Sitta entered the battered Mediterranean coastal enclave as part of the international Medecins Sans Frontieres’ (MSF) medical dispatch through the Rafah border crossing a few days after the offensive started.
MSF is one of the world's leading independent organisations for medical humanitarian aid, providing medical treatment to people caught in the crisis.
He has been moving between Al Shifa and Al Aoudeh hospitals for the past week to treat the wounded and try to save their limbs or restore their movement as much as possible.
The nature of the injuries was more related to buildings collapsing on top of people, blast burns, shrapnel wounds and people's bones crushed under the walls of their houses
“Cyclical wars have kept Gaza strip and its people at a level of life that is beneath what is a proper life, it's closer to death than it is to life,” he said.
An Egypt-mediated ceasefire on May 21 ended an 11-day war between Gaza militants and Israel that killed 253 Palestinians, including 66 children, and wounded more than 1,900 people, the Gaza Health Ministry said.
Ten Israeli civilians including two children were killed and 119 were wounded by rocket fire from Gaza, medics say.
The Gaza conflict was preceded by weeks of violence in Jerusalem, in which hundreds of Palestinians and dozens of Israeli police officers were hurt. Protests initially focused on eviction orders against Palestinians in Sheikh Jarrah and a ban on gatherings at the Old City's Damascus Gate during Ramadan.
During the conflict, Gaza's housing ministry said 1,500 housing units were completely destroyed, another 1,500 housing units had been damaged beyond repair and 17,000 others suffered partial damage.
“The nature of the injuries was more related to buildings collapsing on top of people, blast burns, shrapnel wounds and people’s bones crushed under the walls of their houses,” he explained.
Since Hamas took control of Gaza in 2007, the enclave has been under a crippling air, sea and land blockade, imposed by Israel and Egypt, which has only made the situation more catastrophic.
“This is a health system that has been put under so much pressure, the equipment that's well beyond its use, and needs to be replaced. But the pressures of these continuous cyclical wars and Covid-19, let hospitals barely provide the basic services,” he said.
But despite his lifetime of experience treating conflict injuries and operating on children, knowing their long and agonising path to healing still shakes him up.
Children constituted 40 per cent of those injured in the recent Israeli offensive on Gaza.
“I've been doing this for quite a while and I know that this wounded child will require a lifetime of surgeries because their body is growing and therefore they need continuous reconstructive surgery until they reach the adult body,” he explained.
A diabetic young girl was one of these cases. She had lost half of her nose and one side of her face by a shrapnel.
“That's what the war does and that's what the siege does, it maintains people in this zone of diminished life,” Dr Abu Sitta said.
The Year Earth Changed
Directed by:Tom Beard
Narrated by: Sir David Attenborough
Stars: 4
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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
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
Women’s World T20, Asia Qualifier
UAE results
Beat China by 16 runs
Lost to Thailand by 10 wickets
Beat Nepal by five runs
Beat Hong Kong by eight wickets
Beat Malaysia by 34 runs
Standings (P, W, l, NR, points)
1. Thailand 5 4 0 1 9
2. UAE 5 4 1 0 8
3. Nepal 5 2 1 2 6
4. Hong Kong 5 2 2 1 5
5. Malaysia 5 1 4 0 2
6. China 5 0 5 0 0
Final
Thailand v UAE, Monday, 7am
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners