• The brother of Palestinian boy Hussien Hamad, who was killed during recent Palestinian-Israeli violence, cries during his funeral in northern Gaza. Reuters
    The brother of Palestinian boy Hussien Hamad, who was killed during recent Palestinian-Israeli violence, cries during his funeral in northern Gaza. Reuters
  • Relatives of Palestinian man Ahmed Al Shenbari mourn during his funeral in the northern Gaza Strip. Reuters
    Relatives of Palestinian man Ahmed Al Shenbari mourn during his funeral in the northern Gaza Strip. Reuters
  • Palestinians mourn during a funeral in Jabalia in the northern Gaza Strip. AFP
    Palestinians mourn during a funeral in Jabalia in the northern Gaza Strip. AFP
  • The mother of Palestinian boy Hussien Hamad, 11, is comforted by mourners during his funeral in Beit Hanoun in northern Gaza. AFP
    The mother of Palestinian boy Hussien Hamad, 11, is comforted by mourners during his funeral in Beit Hanoun in northern Gaza. AFP
  • Relatives of Palestinian Hussien Hamad, 11, mourn during his funeral in Beit Hanoun, Gaza. AFP
    Relatives of Palestinian Hussien Hamad, 11, mourn during his funeral in Beit Hanoun, Gaza. AFP
  • Mourners carry the body of Palestinian boy Hussien Hamad during his funeral in the northern Gaza Strip. Reuters
    Mourners carry the body of Palestinian boy Hussien Hamad during his funeral in the northern Gaza Strip. Reuters
  • A relative of Palestinian man Ahmed Al Shenbari mourns during his funeral in northern Gaza. Reuters
    A relative of Palestinian man Ahmed Al Shenbari mourns during his funeral in northern Gaza. Reuters
  • Mourners carry the body of Palestinian man Ahmed Al Shenbari during his funeral in the northern Gaza Strip. Reuters
    Mourners carry the body of Palestinian man Ahmed Al Shenbari during his funeral in the northern Gaza Strip. Reuters
  • Relatives of Palestinian man Ahmed Al Shenbari, who was killed during recent Palestinian-Israeli violence, react during his funeral in northern Gaza. Reuters
    Relatives of Palestinian man Ahmed Al Shenbari, who was killed during recent Palestinian-Israeli violence, react during his funeral in northern Gaza. Reuters
  • Mourners carry the body of Ahmed Al Shenbari, a Palestinian, during his funeral in the northern Gaza Strip. Reuters
    Mourners carry the body of Ahmed Al Shenbari, a Palestinian, during his funeral in the northern Gaza Strip. Reuters

As Gaza buries its dead, militants and Israel vow to fight on


  • English
  • Arabic

Follow the latest updates as violence escalates in Israel and Palestine

As violence flairs between Gaza's armed groups and Israel, the families of the civilians killed in the strip mourn as rockets tear communities apart.

The grief and tears left Khames Al Shanbari unable to speak as he buried his brother, Ibrahim, who was killed in an Israeli air strike while out jogging in Gaza’s Beit Hanoun.

Ibrahim's friend Abed Al Masry told The National that the death had hit the whole community.

“I am so sad for losing Ibrahim and it’s not only me," Mr Al Masry said. "The whole town is sad. He was known for his kind heart and his loving attitude towards others.

Ibrahim is just one of the at least 35 Palestinians have been killed in Gaza and five in Israel in the most intensive aerial bombardments in years.

"Our family is so sad," Mahmoud Suliman, whose extended family lost a father and his son on Monday night, told The National.

"We can't believe that we lost Saber and his son. Saber had a good reputation and we won't forget him," he said as he called on "the resistance" of Hamas and Gaza's armed groups to avenge the loss.

Saber and his son Mohammad were buried in Jabaliya camp, north of the Gaza Strip, along with seven others killed on Monday and early Tuesday.

On Tuesday, Arab League Secretary General Ahmed Aboul Gheit criticised Israel’s “dangerous escalation” in Jerusalem and “indiscriminate and irresponsible” air strikes in Gaza.

Israel said on Tuesday that at least 15 of the dead in Gaza were militants. At least nine others were children, Palestinian health officials said.

Hamas confirmed several senior figures had been killed along with other fighters since the latest escalation began Monday.

The Israeli military and Palestinian factions continued to exchange fire on Tuesday, with a rocket fired into the southern Israeli city of Ashkelon killing two Israelis in the afternoon.

Israeli Prime Minister Benjamin Netanyahu said Israel would step up its Gaza strikes.

Hamas vowed retaliation, saying it would not stop firing rockets as long as the violations continued in Jerusalem, Gaza and West Bank.

"We have entered a state of war on all Palestinian fronts," a fighter told The National.

Talal Abu Zarifa, a local activist, blamed Israel for the latest bout of fighting, saying it attacked unarmed civilians with police raids on Al Aqsa Mosque in Jerusalem on Monday.

In Gaza, the rocket fire by Hamas and other armed groups has support on the streets.

"The resistance is defending our dignity, holy places and the rights of the Palestinian nation," Mr Abu Zarifa told The National.

“As long as the occupation doesn’t stop their violations against Sheikh Jarrah and Jerusalem, the Palestinian resistance will continue defending.”

The Jerusalem neighbourhood of Sheikh Jarrah has been a hot spot for protests over Palestinian residents being threatened with evictions to allow Jewish settlers to move in.

Since Monday evening, Gaza militants have fired more than 450 rockets towards Israel, according to the Israeli army.

The EU condemned the attacks, calling on all sides to de-escalate and prevent further civilian casualties.

More on Gaza

Arab League chief blames Israel for Jerusalem and Gaza violence

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

It's up to you to go green

Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.

“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”

When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.

He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.

“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.

One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.  

The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.

Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.

But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”

Results
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THE DRAFT

The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.

Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan

Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe

Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi

Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath

Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh

Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh

Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar

Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel

The Case For Trump

By Victor Davis Hanson
 

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

THE DETAILS

Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5

Dubai Bling season three

Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed 

Rating: 1/5

The Freedom Artist

By Ben Okri (Head of Zeus)

Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
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

WIDE%20VIEW
%3Cp%3EThe%20benefits%20of%20HoloLens%202%2C%20according%20to%20Microsoft%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EManufacturing%3A%3C%2Fstrong%3E%20Reduces%20downtime%20and%20speeds%20up%20onboarding%20and%20upskilling%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEngineering%20and%20construction%3A%3C%2Fstrong%3E%20Accelerates%20the%20pace%20of%20construction%20and%20mitigates%20risks%20earlier%20in%20the%20construction%20cycle%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EHealth%20care%3A%3C%2Fstrong%3E%20Enhances%20the%20delivery%20of%20patient%20treatment%20at%20the%20point%20of%20care%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EEducation%3A%3C%2Fstrong%3E%20Improves%20student%20outcomes%20and%20teaches%20from%20anywhere%20with%20experiential%20learning%3C%2Fp%3E%0A
UAE%20SQUAD
%3Cp%3EMuhammad%20Waseem%20(captain)%2C%20Aayan%20Khan%2C%20Aryan%20Lakra%2C%20Ashwanth%20Valthapa%2C%20Asif%20Khan%2C%20Aryansh%20Sharma%2C%20CP%20Rizwaan%2C%20Hazrat%20Billal%2C%20Junaid%20Siddique%2C%20Karthik%20Meiyappan%2C%20Rohan%20Mustafa%2C%20Vriitya%20Aravind%2C%20Zahoor%20Khan%20and%20Zawar%20Farid.%3C%2Fp%3E%0A
Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

ENGLAND SQUAD

Goalkeepers Henderson, Pickford, Pope.

Defenders Alexander-Arnold, Chilwell, Coady, Dier, Gomez, Keane, Maguire, Maitland-Niles, Mings, Saka, Trippier, Walker.

Midfielders Henderson, Mount, Phillips, Rice, Ward-Prowse, Winks.

Forwards Abraham, Barnes, Calvert-Lewin, Grealish, Ings, Kane, Rashford, Sancho, Sterling.