The academic year for nearly 6,000 children in Ain Al Hilweh, Lebanon’s largest Palestinian refugee camp, will be delayed because its schools were severely damaged during a deadly battle this month, the UN agency for Palestinian refugees told The National on Wednesday.
The warning by the UN Relief and Works Agency for Palestine Refugees was further emphasised by reports of an explosion near an UNRWA school on Wednesday morning, Lebanon’s state news agency reported.
All eight UNRWA-run schools in Ain Al Hilweh remain occupied by armed groups weeks after a tentative ceasefire was reached, forcing the agency to come up with alternative plans for the children's education.
Assuming an agreement is reached for the militant groups to vacate the schools, it remains unlikely that they will be available for the 5,900 children at the start of the academic year due to significant damage, said Dorothee Klaus, director of UNRWA affairs in Lebanon.
“UNRWA is making provisions to host over 3,000 children in UNRWA schools in adjacent areas to the camp in double shifts,” Ms Klaus said.
“For the remaining schoolchildren, UNRWA may need to find additional temporary school accommodation in public or private buildings. This will be costly to UNRWA and inconvenient to the schoolchildren of Ain Al Hilweh and their families.”
The agency suspended its services in the camp for the day last Friday in protest at armed groups taking over facilities.
It has since returned to semi-normal activity – running one of two health clinics, resuming rubbish collections, and supplying fuel for water pumping stations. It is also operating a temporary health clinic from an UNRWA school near the camp.
The UN agency has repeatedly called for armed groups to withdraw from its facilities.
Ms Klaus said armed groups had told UNRWA they would evacuate them “as soon as circumstances permit”.
Although a ceasefire has tentatively held, armed insurgents had previously refused to leave the occupied properties.
Thirteen people were killed this month and dozens injured during a week-long battle between Fatah, the most powerful governing body in the camp, and rival militants.
The battle, which began last month but dragged into August, broke out following the death of high-profile Fatah commander Abu Ashraf Al Armoushi and four of his bodyguards.
While clashes between rival factions are not uncommon, this month’s battles were especially ferocious due to the high-profile nature of the assassination.
Ain Al Hilweh has earned a reputation for being a haven for outlaws and small networks of militants, owing to a decades-long agreement that prevents the Lebanese state from entering the camps – although Fatah has for years attempted to contain their presence.
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Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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Jazira: Mabkhout (52'), Romarinho (77'), Al Hammadi (90' 6)
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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
FIGHT CARD
1. Featherweight 66kg
Ben Lucas (AUS) v Ibrahim Kendil (EGY)
2. Lightweight 70kg
Mohammed Kareem Aljnan (SYR) v Alphonse Besala (CMR)
3. Welterweight 77kg
Marcos Costa (BRA) v Abdelhakim Wahid (MAR)
4. Lightweight 70kg
Omar Ramadan (EGY) v Abdimitalipov Atabek (KGZ)
5. Featherweight 66kg
Ahmed Al Darmaki (UAE) v Kagimu Kigga (UGA)
6. Catchweight 85kg
Ibrahim El Sawi (EGY) v Iuri Fraga (BRA)
7. Featherweight 66kg
Yousef Al Husani (UAE) v Mohamed Allam (EGY)
8. Catchweight 73kg
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9. Featherweight 66kg
Jaures Dea (CMR) v Andre Pinheiro (BRA)
10. Catchweight 90kg
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