The mood was tense in the streets and alleys of Ain Al Hilweh, Lebanon’s largest Palestinian refugee camp, on Wednesday, with residents bracing for another round of battles between armed Palestinian groups and Islamist factions.
The camp's roughly 50,000 registered refugees had been on edge since Tuesday as the deadline passed for the multinational, Al Qaeda-affiliated Islamist factions to surrender the killers of Abu Ashraf Al Armoushi, a commander of the Palestinian Fatah faction whose assassination in late July triggered a week of fighting.
But Mr Al Armoushi’s killers were not handed over. Instead, since the fighting ended, members of the Islamist faction have been fortifying their positions inside two UN compounds within the camp.
You can already see the preparations. They’ve begun building trenches and fortifications out of barrels and sandbags, so you can tell they’re preparing for a battle
Ola,
camp resident
Fatah, the party of Palestinian Authority President Mahmoud Abbas, had promised deadly retribution if Mr Al Armoushi’s killers did not surrender.
“You can already see the preparations,” said Ola, a homemaker who grew up in the camp and now resides right outside its boundaries. “They’ve begun building trenches and fortifications out of barrels and sandbags, so you can tell they’re preparing for a battle”.
She said many of the camp's residents had recently left the area for fear of renewed fighting.
At least 13 people were killed and more than 2,000 displaced following deadly armed clashes between armed factions, among them Jund Al Sham, earlier this month.
Fatah, along with various other factions in the camp, issued a statement on Tuesday evening stressing their unity in ensuring Mr Al Armoushi's killers are brought to justice.
The statement also called on the displaced residents to return to the camp and resume their normal lives.
“There is no problem inside the camp neighbourhoods,” it said, citing Al Tameer as an exception because of the presence of Islamist groups there.
There were reports of gunfire inside the camp shortly after the statement was issued.
A member of Ain Al Hilweh’s Popular Committees, a group of representatives from various Palestinian factions who govern the camp, scoffed at the statement.
“They’re saying any battle will be contained to one neighbourhood? There’s no such thing,” he said.
He declined to be identified, fearing retribution from both Fatah and the Islamist groups.
Another source, privy to meetings of the Palestinian Joint Action Committee, comprising representatives of political factions, told The National that a “strong response” against the Islamist factions should be expected.
Most of the camp’s residents expect fighting to erupt this week.
Armed groups reinforce
The member of the Popular Committees told The National that “Fatah has brought in soldiers from across all the other camps – from Rashidieh to Burj Shamali to Buss and Baddawi”.
“There isn't a soldier they didn't bring in,” the member said. “And the other side is strengthening itself militarily, too.”
The armed Islamist groups continue to barricade themselves in two UN-run education compounds, which host all eight schools inside the camp.
Even without active fighting, the limbo created by the surrender deadline has made life difficult for residents.
“The camp is economically paralysed,” said the member of the Popular Committees.
Residents are unable to come and go freely, he said, because the situation was unstable and armed factions were occupying certain areas. Cars are not permitted to enter the camp, and the upper main street – known as Fawkani street – is closed off.
“Either peace or war; not this tense limbo,” he said grimly, and added that residents were exhausted.
He said he feared the camp would be destroyed, which would prompt mass displacement and threaten the refugees' “right of return”.
Palestinians who were forcibly expelled from their land in 1948 during the creation of what is now Israel have their rights enshrined in Article 13(2) of the Universal Declaration of Human Rights.
Even after 75 years, many believe that their continued existence as refugees in camps across the region is a reminder that their status is only temporary. Some have kept the keys to their old homes, passing them on through the generations in the hope of one day returning to them.
Tuesday, the deadline given to Islamist groups to surrender Mr Al Armoushi’s assassins, was also the 36th anniversary of the assassination of Palestinian artist Naji Al Ali, who grew up in Ain Al Hilweh.
Al Ali, whose killers were never identified, remains famous for his caricatures, illustrating the plight of Palestinian refugees and their yearning to return through the character, Handala.
The ragged, barefoot 10-year-old boy is always depicted standing with his hands clutched behind his back and his back turned towards the viewer, symbolising the character’s contempt towards the international community for turning its back on Palestinian refugees and their right of return.
Ola, the Palestinian homemaker, said most of Ain Al Hilweh's residents do not have the luxury of yearning for the homeland these days.
“People are barely able to achieve stability. They think about how they’re going to earn enough to feed their families today. Or how they’re going to fix their homes after another clash.”
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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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Crazy Rich Asians
Director: Jon M Chu
Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan
Four stars
Schedule for show courts
Centre Court - from 4pm UAE time
Johanna Konta (6) v Donna Vekic
Andy Murray (1) v Dustin Brown
Rafael Nadal (4) v Donald Young
Court 1 - from 4pm UAE time
Kei Nishikori (9) v Sergiy Stakhovsky
Qiang Wang v Venus Williams (10)
Beatriz Haddad Maia v Simona Halep (2)
Court 2 - from 2.30pm
Heather Watson v Anastasija Sevastova (18)
Jo-Wilfried Tsonga (12) v Simone Bolelli
Florian Mayer v Marin Cilic (7)
Ireland (15-1):
Ireland (15-1): Rob Kearney; Keith Earls, Chris Farrell, Bundee Aki, Jacob Stockdale; Jonathan Sexton, Conor Murray; Jack Conan, Sean O'Brien, Peter O'Mahony; James Ryan, Quinn Roux; Tadhg Furlong, Rory Best (capt), Cian Healy
Replacements: Sean Cronin, Dave Kilcoyne, Andrew Porter, Ultan Dillane, Josh van der Flier, John Cooney, Joey Carbery, Jordan Larmour
Coach: Joe Schmidt (NZL)
McIlroy's struggles in 2016/17
European Tour: 6 events, 16 rounds, 5 cuts, 0 wins, 3 top-10s, 4 top-25s, 72,5567 points, ranked 16th
PGA Tour: 8 events, 26 rounds, 6 cuts, 0 wins, 4 top-10s, 5 top-25s, 526 points, ranked 71st
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
The specs: 2018 Nissan Altima
Price, base / as tested: Dh78,000 / Dh97,650
Engine: 2.5-litre in-line four-cylinder
Power: 182hp @ 6,000rpm
Torque: 244Nm @ 4,000rpm
Transmission: Continuously variable tranmission
Fuel consumption, combined: 7.6L / 100km
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.