A shell from Israeli artillery explodes near Alma Al Shaab, close to Lebanon's border with Israel, on Friday. AP Photo
A shell from Israeli artillery explodes near Alma Al Shaab, close to Lebanon's border with Israel, on Friday. AP Photo
A shell from Israeli artillery explodes near Alma Al Shaab, close to Lebanon's border with Israel, on Friday. AP Photo
A shell from Israeli artillery explodes near Alma Al Shaab, close to Lebanon's border with Israel, on Friday. AP Photo

Israel shelling killed two civilians in South Lebanon


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Shelling by Israel's military killed two civilians in the Shebaa village in southern Lebanon on Saturday.

“A man and his wife have been killed in their home by Israeli shelling,” mayor Mohammad Harb told AFP.

On Friday, a Lebanese videographer, Issam Abdallah, was killed and six others where injured when Israeli fire hit the area they were covering in south Lebanon.

The shelling on Saturday followed heavy fire between Israel and Hezbollah along the Lebanese border, marking the latest escalation in violence following last weekend's unprecedented attack on Israel by the Gaza-based Hamas militant group.

Israel’s military said that it launched strikes into Lebanon in response to a Hezbollah attack on Saturday afternoon.

“Approximately 30 mortar shells were identified as being fired towards Israeli territory, with some of them crossing into our territory," it said.

In response it “targeted the sources of the fire and continues to strike within Lebanese territory at this time”, army spokesman Daniel Hagari wrote on X, formerly Twitter.

The Israeli army said it had launched aircraft strikes against a group that tried to infiltrate Israel from Lebanon during the mortar shelling.

Israeli newspaper Haaretz reported that five Israelis were wounded by the shelling, including one who is in critical condition.

Hezbollah said its strikes targeted Israeli bases in Shebaa Farms and the Kafr Shuba Hills, using mortars and guided missiles, and destroyed an Israeli radar site.

“Those who have been oppressed have been given the right to fight back,” the powerful Lebanese Shiite militia said in a statement.

The exchange of fire comes amid growing concerns that the Israel-Gaza war might spill over into Lebanon.

The Shebaa Farms are disputed between Lebanon and Israel. The area was captured by Israel in 1967 from Syria, but Lebanon claims that both the Shebaa Farms and the adjacent Kfar Shuba hills should be recognised as part of its territory.

New infiltration attempts

Earlier on Saturday, Israeli army spokesman Avichay Adraee said it had stopped an attempt by a group to breach its border from Lebanon.

A Lebanese security source told The National that the incident seemed to have been an infiltration attempt.

“We heard sounds in the Houla area [in south-east Lebanon]. We don’t know if it was a plane or a drone,” the source said, without indicating who the suspects might have been.

Some Palestinian groups also operate in southern Lebanon. A Hezbollah spokesman said the infiltrators were not its fighters.

Iranian Foreign Minister Hossein Amirabdollahian said the decision to open a new front in South Lebanon rests with Hezbollah.

“It is up to the Resistance [Hezbollah] to decide whether to open a new front or respond to a crime. They set the conditions they desire,” Mr Amirabdollahian said at a press conference on Sunday at the Iranian Embassy in Beirut.

“The security of Lebanon matters to everyone, including Iran. Opening a new front is possible, depending on the circumstances,” he added.

“The Lebanese government bears responsibility for every attack launched from Lebanon towards our sovereignty,” Israeli army spokesman Mr Adraee said on X, formerly Twitter. “Anyone who tries to cross the border into our lands will be killed.”

The Lebanese government previously said it did not want the country to be dragged into the conflict, while condemning the Israeli attacks in Gaza.

German airline Lufthansa said it is suspending its flights to Beirut until October 16, AFP reported.

The biog

Favourite films: Casablanca and Lawrence of Arabia

Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins

Favourite dish: Grilled fish

Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.

TEST SQUADS

Bangladesh: Mushfiqur Rahim (captain), Tamim Iqbal, Soumya Sarkar, Imrul Kayes, Liton Das, Shakib Al Hasan, Mominul Haque, Nasir Hossain, Sabbir Rahman, Mehedi Hasan, Shafiul Islam, Taijul Islam, Mustafizur Rahman and Taskin Ahmed.

Australia: Steve Smith (captain), David Warner, Ashton Agar, Hilton Cartwright, Pat Cummins, Peter Handscomb, Matthew Wade, Josh Hazlewood, Usman Khawaja, Nathan Lyon, Glenn Maxwell, Matt Renshaw, Mitchell Swepson and Jackson Bird.

Dunki
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Rajkumar%20Hirani%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Shah%20Rukh%20Khan%2C%20Taapsee%20Pannu%2C%20Vikram%20Kochhar%20and%20Anil%20Grover%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Switching%20sides
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Essentials

The flights
Emirates flies direct from Dubai to Seattle from Dh6,755 return in economy and Dh24,775 in business class.
The cruise
UnCruise Adventures offers a variety of small-ship cruises in Alaska and around the world. A 14-day Alaska’s Inside Passage and San Juans Cruise from Seattle to Juneau or reverse costs from $4,695 (Dh17,246), including accommodation, food and most activities. Trips in 2019 start in April and run until September. 
 

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

Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

Test

Director: S Sashikanth

Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan

Star rating: 2/5

500 People from Gaza enter France

115 Special programme for artists

25   Evacuation of injured and sick

10 tips for entry-level job seekers
  • Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
  • Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
  • Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
  • For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
  • Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
  • Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
  • Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
  • Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
  • Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
  • Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.

Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

MATCH INFO

Euro 2020 qualifier

Fixture: Liechtenstein v Italy, Tuesday, 10.45pm (UAE)

TV: Match is shown on BeIN Sports

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

Leap of Faith

Michael J Mazarr

Public Affairs

Dh67
 

Most%20ODI%20hundreds
%3Cp%3E49%20-%20Sachin%20Tendulkar%2C%20India%0D%3Cbr%3E47%20-%20Virat%20Kohli%2C%20India%0D%3Cbr%3E31%20-%20Rohit%20Sharma%2C%20India%0D%3Cbr%3E30%20-%20Ricky%20Ponting%2C%20Australia%2FICC%0D%3Cbr%3E28%20-%20Sanath%20Jayasuriya%2C%20Sri%20Lanka%2FAsia%0D%3Cbr%3E27%20-%20Hashim%20Amla%2C%20South%20Africa%0D%3Cbr%3E25%20-%20AB%20de%20Villiers%2C%20South%20Africa%2FAfrica%0D%3Cbr%3E25%20-%20Chris%20Gayle%2C%20West%20Indies%2FICC%0D%3Cbr%3E25%20-%20Kumar%20Sangakkara%2C%20Sri%20Lanka%2FICC%2FAsia%0D%3Cbr%3E22%20-%20Sourav%20Ganguly%2C%20India%2FAsia%0D%3Cbr%3E22%20-%20Tillakaratne%20Dilshan%2C%20Sri%20Lanka%0D%3C%2Fp%3E%0A
Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
Jurassic%20Park
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ESteven%20Spielberg%3Cbr%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Sam%20Neill%2C%20Jeff%20Goldblum%20and%20Richard%20Attenborough%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%205%2F5%3C%2Fp%3E%0A

Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Updated: October 15, 2023, 4:50 AM