• An armed Hamas militant at Ain Al Hilweh Palestinian refugee camp in Saida, Lebanon, which had been plagued by recent violence. Reuters
    An armed Hamas militant at Ain Al Hilweh Palestinian refugee camp in Saida, Lebanon, which had been plagued by recent violence. Reuters
  • The Palestinian Hamas movement's leader Ismail Haniyeh gives a victory sign after addressing a public rally in the Lebanese city. AFP
    The Palestinian Hamas movement's leader Ismail Haniyeh gives a victory sign after addressing a public rally in the Lebanese city. AFP
  • A Hamas rally. AFP
    A Hamas rally. AFP
  • Members of the Palestinian Fatah group run to take position during a third day of clashes with Islamist factions in the camp. AP
    Members of the Palestinian Fatah group run to take position during a third day of clashes with Islamist factions in the camp. AP
  • Palestinian Red Crescent workers treat a Palestinian who injured in the violence. AP
    Palestinian Red Crescent workers treat a Palestinian who injured in the violence. AP
  • Palestinian members of Health and Medical Workers take position at the entrance to Ain Al Hilweh. EPA
    Palestinian members of Health and Medical Workers take position at the entrance to Ain Al Hilweh. EPA
  • This Palestinian boy’s family fled their home after clashes at the refugee camp. AP
    This Palestinian boy’s family fled their home after clashes at the refugee camp. AP
  • Fatah fighters on alert during clashes with militants. AP
    Fatah fighters on alert during clashes with militants. AP
  • Smoke rises from Ain Al Hilweh camp in Lebanon after renewed violence between armed groups. AFP
    Smoke rises from Ain Al Hilweh camp in Lebanon after renewed violence between armed groups. AFP
  • Residents of Ain Al Hilweh, Lebanon's largest camp for Palestinian refugees, flee their homes because of the fighting. AP
    Residents of Ain Al Hilweh, Lebanon's largest camp for Palestinian refugees, flee their homes because of the fighting. AP
  • The violence between Fatah – the camp’s dominant faction – and militants affiliated to Al Qaeda has broken a weeks-long ceasefire. AP
    The violence between Fatah – the camp’s dominant faction – and militants affiliated to Al Qaeda has broken a weeks-long ceasefire. AP
  • At least 20 people have been wounded in the violence. AFP
    At least 20 people have been wounded in the violence. AFP
  • The camp is near near Lebanon's southern port city of Saida. AFP
    The camp is near near Lebanon's southern port city of Saida. AFP
  • The camp was created for Palestinians forced out of their homes in 1948, while other residents have sought refuge from Syria's civil war. AP
    The camp was created for Palestinians forced out of their homes in 1948, while other residents have sought refuge from Syria's civil war. AP
  • Ain Al Hilweh is home to more than 54,000 registered refugees. AFP
    Ain Al Hilweh is home to more than 54,000 registered refugees. AFP
  • Fatah, in a statement carried by state media, apologised 'for the unintentional targeting and burning of civilian homes in the camp and the city'. AFP
    Fatah, in a statement carried by state media, apologised 'for the unintentional targeting and burning of civilian homes in the camp and the city'. AFP

Ain Al Hilweh clashes: How Hamas gains from Fatah's fight


Nada Homsi
  • English
  • Arabic

Residents of Lebanon’s largest Palestinian refugee camp are stuck in a cycle of conflict.

Since late July, Ain Al Hilweh has been rocked by on-and-off clashes between Fatah, the dominant faction in the camp, and hardline Islamist militants.

The latest uneasy ceasefire was announced last week and is currently holding, but previous ceasefires failed to stop fighting that has killed at least 31 people and displaced thousands.

Fatah has demanded militants give up the killers of one of its senior commanders by the end of the month.

With no signs that militants will surrender, more clashes in the camp – and more misery for its 70,000 inhabitants – seem likely.

“The main power in the Lebanese camps is in the hands of Fatah, and any threats to the group is interpreted as an attempt to take away Fatah’s authority,” said Suheil Natour, a Beirut-based Palestinian analyst and member of the leftist Democratic Front for the Liberation of Palestine.

The challenge to the Fatah's authority in the camp could also stand to benefit its political rival Hamas, the other prominent faction in Palestine and the camps. Fatah is the dominant party in the West Bank-based Palestinian Authority, while Hamas controls Gaza.

How did the clashes start?

The clashes began when a Fatah gunman attempted to assassinate a leader of the Al Qaeda-affiliated Jund Al Sham group, according to security sources within the camp.

The next day, Islamist militants killed Fatah security commander Abu Ashraf Al Armoushi and four bodyguards. Fatah retaliated with force and attempted to expel militant groups from the camp.

“When Al Armoushi was killed in this deliberate way, it constituted a public insult to their leadership as the leader of the Palestinian struggle for refugees,” said Mr Natour.

Fatah has conditioned a long-term truce upon the surrender of Mr Armoushi’s killers and the withdrawal of Islamist groups barricaded inside two UN compounds that host the camp’s schools.

Smoke rises near UN schools in Ain Al Hilweh during clashes between supporters of Fatah and rival groups. EPA
Smoke rises near UN schools in Ain Al Hilweh during clashes between supporters of Fatah and rival groups. EPA

Which militants is Fatah fighting?

Most of the street battles have pitted Fatah mostly against Jund Al Sham, the Shabab Al Muslim group, and their affiliates.

By long-standing convention, the Lebanese state does not have jurisdiction over Palestinian refugee camps, leaving residents to handle security.

In Ain Al Hilweh, radical Islamist groups like Jund Al Sham have exploited the lack of state oversight and loose internal security to establish their influence, which Fatah has been unable to subdue.

According to Fatah and Hamas officials, the groups are made up of Lebanese, Palestinians and Syrians, and are divided ideologically.

“These groups are not ideologically united and they’re extremely limited in size – less than a hundred people,” said Ayman Shanaa, the Hamas representative for Saida.

Palestinians carry the body of a Fatah fighter who was killed during clashes with Islamic militants in Ain Al Hilweh, September 14, 2023. EPA
Palestinians carry the body of a Fatah fighter who was killed during clashes with Islamic militants in Ain Al Hilweh, September 14, 2023. EPA

What role is Hamas playing?

Hamas’s status as a relatively moderate Islamist party has allowed it to play a mediating role between hardline militants and Fatah.

Publicly, Hamas has backed Fatah’s demands for the surrender of Mr Armoushi’s killers and the dismantling of hardline groups.

“If we are able to achieve a lasting ceasefire, and if we present a united and strategic Palestinian front, we would be able to dismantle these groups and prevent them from establishing a permanent role in Ain Al Hilweh,” Hamas’s Mr Shanaa said.

But some in Fatah – including senior official Azzam Al Ahmad, a member of the group’s central committee – have accused Hamas of playing a role in the fighting, which Hamas denies.

For analyst Suheil Natour, “The big question is: where do they [hardline Islamists] get powerful ammunition to supply them for battles? Where do they get funding?”

“This is not possible unless one or more of the larger Islamic organisations are behind it.”

Hamas is strategically seeking a greater role in Ain Al Hilweh to expand its influence at Fatah’s expense, he said.

The strategy may already be working.

Meetings between Fatah and Hamas to discuss the clashes seem to have given Hamas a larger role in administering security in Ain Al Hilweh, which was traditionally primarily the job of Fatah’s National Security Forces.

Now, both parties have pledged to strengthen a pre-existing Joint Force, comprising the camp’s varying Palestinian factions including both Hamas and Fatah, to enforce camp security.

Fatah faces a lose-lose situation, said Mr Natour.

“Fatah loses either way. They lose popular support if they don’t get [Islamist surrender]. And they lose if the battle continues. In every scenario, Fatah loses,” he said.

Residents sick of politics

Both Lebanese and Fatah leaders have threatened the possibility of army intervention, which could worsen conditions in the overcrowded and poverty-stricken camp and destabilise Lebanon itself.

A camp resident, speaking under condition of anonymity due to his position as a member of Ain Al Hilweh’s governing Popular Committees, said he was disgusted by the fighting and the factions.

“Is this rivalry worth destroying the camp?” he asked. “They wont give us any choice besides displacement or death. Why are those always the only options for Palestinians?”

For over seven decades Lebanon's refugee camps have sheltered Palestinians forcibly expelled from their land during what they refer to as the Nakba, or catastrophe, which saw the creation of Israel in 1948.

“Frankly, the people of Ain al Hilweh are sick of both Fatah and the Islamists,” Mr Natour said. “Because the violence is being levelled at the residents, instead of at Israel.”

yallacompare profile

Date of launch: 2014

Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer

Based: Media City, Dubai 

Sector: Financial services

Size: 120 employees

Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Winners

Best Men's Player of the Year: Kylian Mbappe (PSG)

Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)

TikTok Fans’ Player of the Year: Robert Lewandowski

Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)

Best Women's Player of the Year: Alexia Putellas (Barcelona)

Best Men's Club of the Year: Chelsea

Best Women's Club of the Year: Barcelona

Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)

Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)

Best Coach of the Year: Roberto Mancini (Italy)

Best National Team of the Year: Italy 

Best Agent of the Year: Federico Pastorello

Best Sporting Director of the Year: Txiki Begiristain (Manchester City)

Player Career Award: Ronaldinho

MATCH INFO

What: Brazil v South Korea
When: Tonight, 5.30pm
Where: Mohamed bin Zayed Stadium, Abu Dhabi
Tickets: www.ticketmaster.ae

The%20Super%20Mario%20Bros%20Movie
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Aaron%20Horvath%20and%20Michael%20Jelenic%0D%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Chris%20Pratt%2C%20Anya%20Taylor-Joy%2C%20Charlie%20Day%2C%20Jack%20Black%2C%20Seth%20Rogen%20and%20Keegan-Michael%20Key%0D%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201%2F5%3C%2Fp%3E%0A
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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

THE%20SPECS
%3Cp%3EEngine%3A%204.4-litre%20twin-turbo%20V8%20hybrid%0D%3Cbr%3EPower%3A%20653hp%20at%205%2C400rpm%0D%3Cbr%3ETorque%3A%20800Nm%20at%201%2C600-5%2C000rpm%0D%3Cbr%3ETransmission%3A%208-speed%20auto%0D%3Cbr%3E0-100kph%20in%204.3sec%0D%3Cbr%3ETop%20speed%20250kph%0D%3Cbr%3EFuel%20consumption%3A%20NA%0D%3Cbr%3EOn%20sale%3A%20Q2%202023%0D%3Cbr%3EPrice%3A%20From%20Dh750%2C000%0D%3Cbr%3E%3C%2Fp%3E%0A
COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Updated: September 21, 2023, 3:00 PM