Palestinians, who fled their homes after clashes in Ain Al Hilweh Palestinian refugee camp, rest in a mosque in Saida, Lebanon. EPA
Palestinians, who fled their homes after clashes in Ain Al Hilweh Palestinian refugee camp, rest in a mosque in Saida, Lebanon. EPA
Palestinians, who fled their homes after clashes in Ain Al Hilweh Palestinian refugee camp, rest in a mosque in Saida, Lebanon. EPA
Palestinians, who fled their homes after clashes in Ain Al Hilweh Palestinian refugee camp, rest in a mosque in Saida, Lebanon. EPA

UAE reminds citizens not to travel to Lebanon following Ain Al Hilweh clashes


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The UAE on Sunday advised citizens to not travel to Lebanon, where a week of heavy fighting between armed factions in a Palestinian refugee camp has prompted similar notices from other nations in recent days.

The advisory is in place to preserve the safety of UAE citizens, Wam news agency reported on Sunday, citing a decision from the Ministry of Foreign Affairs.

Lebanon's caretaker prime minister Najib Mikati on Saturday said there was no cause for "concern or panic" after continuing violence in the Ain Al Hilweh refugee camp prompted several European and Gulf countries to issue travel warnings.

Mr Mikati said there had been "significant progress" in resolving tensions in the restive camp, where 13 people have been killed and more than 60 injured in the fighting.

He said after talks with security chiefs there was "no cause for concern".

Sparked by the assassination of a Fatah commander and his four bodyguards on July 30, clashes continued throughout the week as militants fired rocket-propelled grenades and deployed snipers within the densely populated camp.

Saudi Arabia, Bahrain, Kuwait, Germany and the UK have all updated travel advice to Lebanon in light of the violence, urging their citizens to take precautions and, in some cases, leave the country as soon as possible.

On Friday, Riyadh told its citizens to leave Lebanon as quickly as possible, stressing "the importance of adhering to the Saudi travel ban to Lebanon" in a statement on the X social media platform, formerly known as Twitter.

Kuwait advised citizens in Lebanon to stay vigilant and avoid "areas of security disturbances" but stopped short of asking them to leave the country. Qatar issued similar advice.

The UN's Relief and Works Agency for Palestine Refugees in the Near East (UNRWA) said about 2,000 of Ain Al Hilweh's estimated 50,000 residents had been displaced by fighting between mainstream faction Fatah and hardline Islamist groups entrenched in the sprawling camp.

Many have sought refuge in schools and mosques administered by UNWRA.

A ceasefire brokered on Monday was broken repeatedly, although fighting had mainly subsided by Thursday.

Palestinian factions met at the embassy in Beirut on Thursday amid efforts to prolong the truce, Lebanese media reported.

Mr Mikati threatened to send the army into the camp amid fears the clashes could spread to nearby cities.

In a phone call with Palestinian Prime Minister and Fatah leader Mahmoud Abbas, he said the army would "play the required role" in ending the clashes.

About 400,000 refugees live in Lebanon’s 12 Palestinian camps, which date back to the war of 1948.

Ain Al Hilweh has long been the fighting ground for vying gangs and militant groups based there, which have grown in influence under an agreement that largely prevents the Lebanese army from entering Palestinian refugee camps.

Residents told The National of falling asleep to the sound of bombs during the clashes, while rockets and shrapnel landed in nearby military headquarters and injured soldiers.

Two UNWRA-run schools were also damaged in the fighting.

The agency called "on all militant parties to ensure civilians' safety and respect inviolability of UN premises", in a statement from its Lebanon chief Dorothee Klaus.

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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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The National Archives, Abu Dhabi

Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.

Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

Updated: August 06, 2023, 3:36 PM