• Workers produce construction bricks from the recycled rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
    Workers produce construction bricks from the recycled rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
  • Crushed rock from the recycled rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
    Crushed rock from the recycled rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
  • Workers with the rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
    Workers with the rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
  • Rocks from the recycled rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
    Rocks from the recycled rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
  • Breaking down the rubble of buildings destroyed during the May air strikes. Sanad Latefa for The National
    Breaking down the rubble of buildings destroyed during the May air strikes. Sanad Latefa for The National
  • Workers with the rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
    Workers with the rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
  • Delivering the rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
    Delivering the rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
  • Workers collect the rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National
    Workers collect the rubble of buildings destroyed during the May rocket attacks. Sanad Latefa for The National

Gaza sees thriving industry using rubble to rebuild amid Israeli restrictions


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The exchange of fire between Israel and Hamas through the years has seen Gaza being razed time and time again.

Now, due to ongoing restrictions on the shipment of construction material across the border, Gaza’s residents have started using the rubble from the destruction to rebuild.

After the previous war, people asked us to come and take the rubble because it was a burden

At Kerem Shalom, the only commercial crossing with Gaza, Israeli authorities are currently allowing only some trucks bearing food items, animal feed, and humanitarian aid to pass. One thousand items related to the industrial or construction sectors are banned, although some materials have reportedly entered through Rafah on the Egyptian border.

Gaza has witnessed four wars in 13 years and other sporadic military attacks that have destroyed thousands of residential and economic facilities. Many of them are still in a state of disrepair, Maher Al Tabbaa, the director of public relations at the Gaza Chamber of Commerce, told The National.

The shortage of building material has led to a spike in price of existing material by more than a quarter, Israeli human rights organisation Gisha said.

Small businesses have benefited from the paucity, like the Natat stone-crushing plant. Natat is recycling the rubble to produce building materials such as aggregates and stone blocks.

"We separate the stones from the rubble and put them into the crusher, which grinds these stones into gravel," Anan Khaled Natat, who owns the crusher, told The National.

Reshaping the rubble has proved so lucrative, it has caught the eye of the government, which has begun selling the raw material to the crushers.

“After the previous war, people asked us to come and take the rubble because it was a burden,” Mr Natat said.

“But after this war the government took the responsibility of selling it. Because it has good economic value.”

The latest destruction has left as much as 300,000 tons of rubble, Ministry of Public Works and Housing's Acting Undersecretary Imad Hamadeh told The National.

The volume was far more than in 2014 because Israel this time targeted residential towers, rather than the low-rises.

While Gaza’s authorities had allowed some owners to sell their rubble soon after the ceasefire on May 21, all removals are now done only through contracts signed between the government and the companies, Gaza resident Alaa Shamali said. The 35-year-old lived in an apartment at the Anas Ibn Malik Tower before Israeli warplanes tore it down.

Still, the rubble has sustained Muhammad Al Sheikh. The 28-year-old failed to find a job after graduating in media studies from the Palestine College in Gaza in 2014. With the help of a big hammer with which he breaks the stones, Mr Al Sheikh now earns an average of about 850 shekels ($262) a month.

"I got engaged about six months ago,” the aspiring journalist said. “This has been the only work available to me for the last four years.”

A file photo of Palestinian worshippers praying near the rubble of a destroyed mosque in Beit Lahia, in the northern Gaza Strip. AFP
A file photo of Palestinian worshippers praying near the rubble of a destroyed mosque in Beit Lahia, in the northern Gaza Strip. AFP

Finding a job is, indeed, difficult in Gaza. The unemployment rate was 48 per cent of the total workforce in the first quarter, the Palestinian bureau of statistics said.

Another beneficiary has been Muhammad Muqat, who goes to the border every morning to pick only the plastic from among the rubble. The five kilograms of plastic he collects daily fetches him around $7 from a merchant in the city. The trader, in turn, sells it to the plastics factories that reshape it into water pipes.

The cost of rebuilding Gaza would be about $500 million, said a Ministry of Economy official said. But differences between mediators Egypt, Qatar and the UN to create a new mechanism for the reconstruction, similar to 2014, have delayed the funds.

"We are waiting for the result of indirect negotiations with Israel to know how and when this money will enter Gaza,” said the official, declining to be identified.

The ministry is trying to remove the rubble with the help of Egyptian crews that have been allowed into Gaza. The immediate focus is on buildings that are on the brink of collapse from the air strikes.

After the 2014 war, there wasn’t enough construction material that flowed into Gaza, and the crushing plants had stepped in to meet the shortage, said Mr Al Tabbaa at the Gaza Chamber of Commerce. But to start a comprehensive reconstruction now, the Israeli siege has to end, he said.

Sheer grandeur

The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.

A clear distinction between the residences and the Raffles hotel with the amenities operated separately.

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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

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Essentials

The flights

Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours. 

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Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.