Huda Abed Al Rahman has not seen her brother in five years.
She lives in Gaza with her elderly father, who is unwell. After a long wait, she recently made plans to visit her sibling in the UAE, where he lives.
But Ms Al Rahman, 27, is one of many whose freedom will be curtailed under a Hamas edict barring women from leaving the enclave without the permission of a male relative.
The edict, issued by the Hamas-led Sharia Judicial Council, said an unmarried woman may not leave Gaza without the permission of a “guardian”. Such consent would have to be registered in court.
“I cannot ask my father to come to court to give me his approval,” Ms Al Rahman said.
Leaving Gaza is already marred by bureaucracy. Sharia student Ghayda Rafiq, 21, lives with her mother in the enclave, where unemployment is about 50 per cent.
“I haven’t seen my father in seven years. I was waiting to graduate so I can go to Riyadh for work. I don’t know why they make it so difficult to live in Gaza,” she said.
“If I got the chance to leave, I wouldn’t come back.”
The ruling on February 14 also enabled fathers and grandfathers to bar their sons from travelling if they believed their doing so would cause “great harm”.
Hassan Al Jojo, head of the Supreme Judicial Council in Gaza, justified the move after hearing complaints about men who left their parents, fathers who left their families without a breadwinner and women who travelled without their parents’ knowledge.
Rights activist Fatma Ashour said the decision takes Gazan society “back to the old ages”.
Ms Ashour and a handful of other women protested in front of the Sharia Judicial Council building last Tuesday. Later that day, Hamas said it would “revise” the ruling, but did not giver further details.
“Historically, Palestinian women have not been prevented from travelling before. This takes us backwards to the old ages,” she said.
Parliamentary and presidential elections are set to take place across the occupied Palestinian Territories on May 22 and July 31, for the first time in 15 years.
“We are struggling to strengthen the role of women in society and give them more room to participate politically in the coming elections,” Ms Ashour said.
A Palestinian rights group, the Independent Commission for Human Rights, said the law makes women inferior to men in Gazan society and contravenes Palestinian discrimination laws.
"The government is supposed to take care of old people and those who are in need instead of preventing the youth from looking for opportunities outside of Gaza, especially given the bad economic situation there," ICHR researcher Mustafa Ibrahim told The National.
If the revised law does not ensure women’s autonomy to travel, women wishing to study abroad would face an additional layer of bureaucracy.
Soad Ibrahem, 30, has a scholarship to study in Egypt and is preparing to go there with a relative.
“Travelling from Gaza is so difficult and with this edict it becomes more complicated,” she said.
“In our tradition, already women cannot travel without the permission of their parents, but I think this law is being set in place so we can take the government’s permission to travel,” she said.
“Women travelling without their parents’ knowledge isn’t a phenomenon just because it happened in some cases. They cannot make other women pay for this.”
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
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
Opening day UAE Premiership fixtures, Friday, September 22:
- Dubai Sports City Eagles v Dubai Exiles
- Dubai Hurricanes v Abu Dhabi Saracens
- Jebel Ali Dragons v Abu Dhabi Harlequins
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
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Fireball
Moscow claimed it hit the largest military fuel storage facility in Ukraine, triggering a huge fireball at the site.
A plume of black smoke rose from a fuel storage facility in the village of Kalynivka outside Kyiv on Friday after Russia said it had destroyed the military site with Kalibr cruise missiles.
"On the evening of March 24, Kalibr high-precision sea-based cruise missiles attacked a fuel base in the village of Kalynivka near Kyiv," the Russian defence ministry said in a statement.
Ukraine confirmed the strike, saying the village some 40 kilometres south-west of Kyiv was targeted.
if you go
The flights
Fly direct to Kutaisi with Flydubai from Dh925 return, including taxes. The flight takes 3.5 hours. From there, Svaneti is a four-hour drive. The driving time from Tbilisi is eight hours.
The trip
The cost of the Svaneti trip is US$2,000 (Dh7,345) for 10 days, including food, guiding, accommodation and transfers from and to Tbilisi or Kutaisi. This summer the TCT is also offering a 5-day hike in Armenia for $1,200 (Dh4,407) per person. For further information, visit www.transcaucasiantrail.org/en/hike/
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Abu Dhabi traffic facts
Drivers in Abu Dhabi spend 10 per cent longer in congested conditions than they would on a free-flowing road
The highest volume of traffic on the roads is found between 7am and 8am on a Sunday.
Travelling before 7am on a Sunday could save up to four hours per year on a 30-minute commute.
The day was the least congestion in Abu Dhabi in 2019 was Tuesday, August 13.
The highest levels of traffic were found on Sunday, November 10.
Drivers in Abu Dhabi lost 41 hours spent in traffic jams in rush hour during 2019
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
Fifa Club World Cup quarter-final
Esperance de Tunis 0
Al Ain 3 (Ahmed 02’, El Shahat 17’, Al Ahbabi 60’)
The Rub of Time: Bellow, Nabokov, Hitchens, Travolta, Trump and Other Pieces 1986-2016
Martin Amis,
Jonathan Cape
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UAE gold medallists:
Omar Al Suweidi (46kg), Khaled Al Shehhi (50kg), Khalifa Humaid Al Kaabi (60kg), Omar Al Fadhli (62kg), Mohammed Ali Al Suweidi (66kg), Omar Ahmed Al Hosani (73), all in the U18’s, and Khalid Eskandar Al Blooshi (56kg) in the U21s.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
if you go
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final