• A man inspects damage at his house left by a rocket following Israeli air strikes in Al Qulaylah, on the outskirts of the city of Tyre, south of the Lebanese capital Beirut. AFP
    A man inspects damage at his house left by a rocket following Israeli air strikes in Al Qulaylah, on the outskirts of the city of Tyre, south of the Lebanese capital Beirut. AFP
  • Palestinians inspect the damage after Israeli air strikes in Gaza City. EPA
    Palestinians inspect the damage after Israeli air strikes in Gaza City. EPA
  • Trails of smoke is seen as rockets are fired from Gaza. Reuters
    Trails of smoke is seen as rockets are fired from Gaza. Reuters
  • A Palestinian checks a car damaged by Israeli air strikes in Gaza city. Reuters
    A Palestinian checks a car damaged by Israeli air strikes in Gaza city. Reuters
  • A bridge destroyed by an Israeli air strike in Maaliya village in south Lebanon. AP
    A bridge destroyed by an Israeli air strike in Maaliya village in south Lebanon. AP
  • Flames and smoke rise after Israel bombarded south Lebanon and Gaza in the early hours of Friday. EPA
    Flames and smoke rise after Israel bombarded south Lebanon and Gaza in the early hours of Friday. EPA
  • Explosions seen in Khan Younis in the southern Gaza Strip. Reuters
    Explosions seen in Khan Younis in the southern Gaza Strip. Reuters
  • Lebanese residents examine the damage at a house after air strikes in Qalili village in south Lebanon. AP
    Lebanese residents examine the damage at a house after air strikes in Qalili village in south Lebanon. AP
  • Streaks of light seen from Ashkelon in Israel as rockets fired from the Gaza Strip are intercepted. Reuters
    Streaks of light seen from Ashkelon in Israel as rockets fired from the Gaza Strip are intercepted. Reuters
  • A Lebanese army unit finds a missile launcher near the towns of Zibqin and Qlaileh. Photo: Lebanese Army
    A Lebanese army unit finds a missile launcher near the towns of Zibqin and Qlaileh. Photo: Lebanese Army
  • Smoke rises after rockets fired from Lebanon strike Bezet in northern Israel. AP
    Smoke rises after rockets fired from Lebanon strike Bezet in northern Israel. AP
  • A damaged building in the northern Israeli town of Shlomi. AFP
    A damaged building in the northern Israeli town of Shlomi. AFP
  • The remains of an intercepted rocket fired from Lebanon into the city of Shlomi in northern Israel. AP
    The remains of an intercepted rocket fired from Lebanon into the city of Shlomi in northern Israel. AP
  • Ruins of a missile intercepted by Israeli military. AP
    Ruins of a missile intercepted by Israeli military. AP

Israel strikes Lebanon and Gaza in major escalation


  • English
  • Arabic

Israel bombarded south Lebanon and the Gaza Strip in the early hours of Friday, just as residents in both territories were preparing to have a suhoor meal before the start of the daily Ramadan fast.

The retaliatory strikes followed a day of rocket fire from Gaza and Lebanon into Israel as tensions rise over raids by Israeli police at Al Aqsa Mosque in Jerusalem.

On Friday, violence again broke out at Al Aqsa Mosque compound and chaotic scenes were seen at one of the entrances to the esplanade before dawn prayers.

Baton-wielding Israeli police descended on crowds of Palestinian worshippers, who chanted slogans praising the rocket attacks as they tried to squeeze into the site.

An hour later, video footage appeared to show people staging a protest on the limestone courtyard, with Palestinians raising their fists and shouting in support of Hamas rocket fire, and Israeli police forced their way into the compound.

A large Palestinian flag is unfurled during a protest against an Israeli police raid of Al Aqsa Mosque compound in Jerusalem's Old City. AP
A large Palestinian flag is unfurled during a protest against an Israeli police raid of Al Aqsa Mosque compound in Jerusalem's Old City. AP

Israel has blamed the Gaza-based Hamas movement for Thursday's volley from the strip in the south and from Lebanon to its north. In Gaza, the Israeli army said its jets hit targets, including what it said were tunnels and weapons-manufacturing sites.

In Lebanon, at least two missile strikes were heard south of the coastal city of Tyre, as Israel conducted the overnight bombardment.

Tyre, which is about 20km from the border with Israel, was quiet after the initial strikes. Most residents took refuge in residential shelters or homes.

A small crowd of men gathered on the shoreline shortly after the attack, watching the thick cloud of smoke coming from the direction of the Rashidieh camp for Palestinian refugees on the outskirts of the city.

“What do they want with us?” one stunned resident was heard asking the crowd.

“When they said they’d respond I didn’t expect them to strike all the way in Tyre.”

Another strike appeared to have left a large crater in farmland, with security sources telling Reuters it was near where rockets had been fired.

Hamas condemned the attacks on Gaza and Lebanon, saying it held Israel “fully responsible for the consequences of such grave aggression”.

The Israeli military said. “We will not allow the Hamas terrorist organisation to operate from within Lebanon, and hold the state of Lebanon responsible for every directed fire emanating from its territory.”

This week's exchange of rockets between Lebanon and Israel is the largest escalation between the two countries since the 2006 conflict, when Israel waged war against Lebanon's Iran-backed Hezbollah group.

Earlier on Thursday, before the rockets were fired, senior Hezbollah official Hashem Safieddine said any infringement on Al Aqsa would “inflame the entire region”.

Hezbollah, a Lebanese political party and Iran-backed paramilitary, is an ally of the Hamas movement in Gaza.

Lebanon's Prime Minister Najib Mikati issued a statement condemning any military operations that threatened the country's stability. There was no immediate comment from Hezbollah.

The UN peacekeeping mission in Lebanon known as Unifil said: “Early this morning, the [Israeli military] informed Unifil that they will begin an artillery response to yesterday’s rocket launches. Immediately after, Unifil personnel heard loud explosions around the city of Tyre.

“Unifil's head of mission and force commander, Maj Gen Aroldo Lazaro, is speaking with authorities on both sides of the Blue Line. Our liaison and co-ordination mechanisms are fully engaged.

“Both sides have said they do not want a war. The actions over the past day are dangerous and risk a serious escalation. We urge all parties to cease all actions across the Blue Line now.”

On the outskirts of Tyre, three women tilled the land near a field of lettuce. One shrugged off the missile strikes.

“We’re used to this,” said farmworker Ghalya Abu Zeid, a Syrian mother of two.

She told The National she had arrived in Lebanon less than two months ago after her home in Syria's Hama was destroyed in the massive earthquake that hit Turkey and Syria in February.

“We can't bunker down waiting to die,” she said. “We have to work. I have kids to feed.”

On Thursday, Israel said it had “identified 34 rockets that were fired from Lebanese territory into Israeli territory” and that 25 had been intercepted by Israeli air defences.

While the tensions risk dragging Hezbollah into a conflict similar to the 34-day 2006 war, Israel stressed that it struck only sites linked to Palestinian militants.

In recent years, Hezbollah has said it supported armed responses to Israel but has stayed out of other flare-ups related to the Al Aqsa Mosque.

The latest violence came after Israeli police attacked worshippers at Jerusalem's Al Aqsa Mosque on Tuesday and Wednesday nights.

Following a cabinet meeting on Thursday regarding the increasing unrest across Israel, Prime Minister Benjamin Netanyahu said: “We will hit back at our enemies and they will pay the price for every act of aggression.

“Our enemies will learn again that during times of war, Israeli citizens stand together and united, and support the actions of the [army] and the rest of the security forces to protect our country and our citizens.”

The tensions come as Israel is gripped by internal division over proposed judicial reforms that sparked mass rallies and led Mr Netanyahu to try to fire his Defence Minister, Yoav Gallant.

However, Mr Netanyahu clawed back Mr Gallant's dismissal and opposition leader Yair Lapid said on Wednesday night that the government could count on cross-party support following the rocket attack.

Mr Netanyahu said the people stand behind the military despite internal debate.

“The internal debate in Israel will not prevent us from taking action against them wherever and whenever necessary. All of us, without exception, are united on this,” Mr Netanyahu said.

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The specs
  • Engine: 3.9-litre twin-turbo V8
  • Power: 640hp
  • Torque: 760nm
  • On sale: 2026
  • Price: Not announced yet

Voices: How A Great Singer Can Change Your Life
Nick Coleman
Jonathan Cape

THE SPECS

Engine: Four-cylinder 2.5-litre

Transmission: Seven-speed auto

Power: 165hp

Torque: 241Nm

Price: Dh99,900 to Dh134,000

On sale: now

 


 

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

Need to know

Unlike other mobile wallets and payment apps, a unique feature of eWallet is that there is no need to have a bank account, credit or debit card to do digital payments.

Customers only need a valid Emirates ID and a working UAE mobile number to register for eWallet account.

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

SPEC%20SHEET%3A%20APPLE%20IPHONE%2015%20PRO%20MAX
%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%206.7%22%20Super%20Retina%20XDR%20OLED%2C%202796%20x%201290%2C%20460ppi%2C%20120Hz%2C%202000%20nits%20max%2C%20HDR%2C%20True%20Tone%2C%20P3%2C%20always-on%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20A17%20Pro%2C%206-core%20CPU%2C%206-core%20GPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPlatform%3A%3C%2Fstrong%3E%20iOS%2017%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%3A%3C%2Fstrong%3E%20Triple%3A%2048MP%20main%20(f%2F1.78)%20%2B%2012MP%20ultra-wide%20(f%2F2.2)%20%2B%2012MP%205x%20telephoto%20(f%2F2.8)%3B%205x%20optical%20zoom%20in%2C%202x%20optical%20zoom%20out%3B%2010x%20optical%20zoom%20range%2C%20digital%20zoom%20up%20to%2025x%3B%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMain%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20HD%20%40%2030fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2060fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%3A%3C%2Fstrong%3E%2012MP%20TrueDepth%20(f%2F1.9)%2C%20Photonic%20Engine%2C%20Deep%20Fusion%2C%20Smart%20HDR%204%2C%20Portrait%20Lighting%3B%20Animoji%2C%20Memoji%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFront%20camera%20video%3A%3C%2Fstrong%3E%204K%20%40%2024%2F25%2F30%2F60fps%2C%20full-HD%20%40%2025%2F30%2F60fps%2C%20slo-mo%20%40%20120%2F240fps%2C%20ProRes%20(4K)%20%40%2030fps%3B%20night%2C%20time%20lapse%2C%20cinematic%2C%20action%20modes%3B%20Dolby%20Vision%2C%204K%20HDR%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%204441mAh%2C%20up%20to%2029h%20video%2C%2025h%20streaming%20video%2C%2095h%20audio%3B%20fast%20charge%20to%2050%25%20in%2030min%20(with%20at%20least%2020W%20adaptor)%3B%20MagSafe%2C%20Qi%20wireless%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%2C%20Bluetooth%205.3%2C%20NFC%20(Apple%20Pay)%2C%20second-generation%20Ultra%20Wideband%20chip%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBiometrics%3A%3C%2Fstrong%3E%20Face%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20USB-C%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDurability%3A%3C%2Fstrong%3E%20IP68%2C%20water-resistant%20up%20to%206m%20up%20to%2030min%3B%20dust%2Fsplash-resistant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECards%3A%3C%2Fstrong%3E%20Dual%20eSIM%20%2F%20eSIM%20%2B%20eSIM%20(US%20models%20use%20eSIMs%20only)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Black%20titanium%2C%20blue%20titanium%2C%20natural%20titanium%2C%20white%20titanium%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%20%3C%2Fstrong%3EiPhone%2015%20Pro%20Max%2C%20USB-C-to-USB-C%20woven%20cable%2C%20one%20Apple%20sticker%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh5%2C099%20%2F%20Dh5%2C949%20%2F%20Dh6%2C799%3C%2Fp%3E%0A
Omar Yabroudi's factfile

Born: October 20, 1989, Sharjah

Education: Bachelor of Science and Football, Liverpool John Moores University

2010: Accrington Stanley FC, internship

2010-2012: Crystal Palace, performance analyst with U-18 academy

2012-2015: Barnet FC, first-team performance analyst/head of recruitment

2015-2017: Nottingham Forest, head of recruitment

2018-present: Crystal Palace, player recruitment manager

 

 

 

 

Essentials

The flights
Whether you trek after mountain gorillas in Rwanda, Uganda or the Congo, the most convenient international airport is in Rwanda’s capital city, Kigali. There are direct flights from Dubai a couple of days a week with RwandAir. Otherwise, an indirect route is available via Nairobi with Kenya Airways. Flydubai flies to Kinshasa in the Democratic Republic of Congo, via Entebbe in Uganda. Expect to pay from US$350 (Dh1,286) return, including taxes.
The tours
Superb ape-watching tours that take in all three gorilla countries mentioned above are run by Natural World Safaris. In September, the company will be operating a unique Ugandan ape safari guided by well-known primatologist Ben Garrod.
In the Democratic Republic of Congo, local operator Kivu Travel can organise pretty much any kind of safari throughout the Virunga National Park and elsewhere in eastern Congo.

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

The Florida Project

Director: Sean Baker

Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe

Four stars

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

HOW TO WATCH

Facebook: TheNationalNews 

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First Person
Richard Flanagan
Chatto & Windus 

Updated: April 07, 2023, 11:15 AM