Israeli soldiers take part in an military exercise near Kibbutz Ortal in the Israel-annexed Golan Heights near the Lebanon border on November 15, 2023, amid increasing cross-border tensions as fighting continues with Hamas militants in the southern Gaza Strip. AFP
Israeli soldiers take part in an military exercise near Kibbutz Ortal in the Israel-annexed Golan Heights near the Lebanon border on November 15, 2023, amid increasing cross-border tensions as fighting continues with Hamas militants in the southern Gaza Strip. AFP
Israeli soldiers take part in an military exercise near Kibbutz Ortal in the Israel-annexed Golan Heights near the Lebanon border on November 15, 2023, amid increasing cross-border tensions as fighting continues with Hamas militants in the southern Gaza Strip. AFP
Israeli soldiers take part in an military exercise near Kibbutz Ortal in the Israel-annexed Golan Heights near the Lebanon border on November 15, 2023, amid increasing cross-border tensions as fightin

Two Hezbollah fighters killed in renewed fighting along Lebanon-Israel border


Nada Homsi
  • English
  • Arabic

Live updates: Follow the latest news on Israel-Gaza

Fierce clashes broke out along the Lebanon-Israel border on Thursday after a day of relative calm between Israel and the armed Hezbollah group.

Two Hezbollah fighters were killed “on the road to Jerusalem”, the Iran-backed group said. It did not specify the exact location, but the Israeli army said it had struck a fighter “who was operating in Lebanese territory”, in a statement.

Hezbollah said it fired missiles at eight positions across the border – including an infantry force, a barracks and other military posts – throughout the day, while Israel said it retaliated with artillery.

The Israeli army said it “struck a terror cell” in Lebanon that had tried to launch anti-tank missiles across the border, and said it was retaliating with artillery at other targets.

Israel claimed no casualties on its side.

A Lebanese security source told Reuters the Israeli bombardment hit at least a dozen villages along Lebanon's southern border and said it was one of the most violent days since Hezbollah began waging a war of attrition against Israel on October 8.

The conflict has gradually intensified but fallen short of full-scale war. Despite frequent provocations by both, Hezbollah and Israel have maintained a flow of exchanges along the border as Hezbollah seeks to divert Israel from its assault on the Gaza strip.

The latest from the Israel-Gaza war – in pictures

  • Palestinian children wounded in Israeli strikes amid the Israel-Gaza war wait for treatment at Nasser Hospital. Reuters
    Palestinian children wounded in Israeli strikes amid the Israel-Gaza war wait for treatment at Nasser Hospital. Reuters
  • Wounded Palestinians are assisted out of an ambulance to receive treatment at Nasser Hospital in Khan Younis. Reuters
    Wounded Palestinians are assisted out of an ambulance to receive treatment at Nasser Hospital in Khan Younis. Reuters
  • Displaced Palestinian children gather for breakfast at a refugee camp in Rafah. AFP
    Displaced Palestinian children gather for breakfast at a refugee camp in Rafah. AFP
  • Children inside a damaged building following strikes on Rafah in the southern Gaza Strip. AFP
    Children inside a damaged building following strikes on Rafah in the southern Gaza Strip. AFP
  • People salvage belongings from a damaged building following strikes on Rafah. AFP
    People salvage belongings from a damaged building following strikes on Rafah. AFP
  • A girl is assisted as Palestinians search for casualties after an Israeli strike on a house, in Rafa in the southern Gaza Strip. Reuters
    A girl is assisted as Palestinians search for casualties after an Israeli strike on a house, in Rafa in the southern Gaza Strip. Reuters
  • A Palestinian woman is evacuated at the site of an Israeli strike on a house, in Rafah. Reuters
    A Palestinian woman is evacuated at the site of an Israeli strike on a house, in Rafah. Reuters
  • Police officers push back a counter protester who snatched a pro-Palestinian placard from a woman during a demonstration in solidarity with Gazans, London. Reuters
    Police officers push back a counter protester who snatched a pro-Palestinian placard from a woman during a demonstration in solidarity with Gazans, London. Reuters
  • Israeli soldiers inside the Gaza Strip, amid the continuing ground operation. Reuters
    Israeli soldiers inside the Gaza Strip, amid the continuing ground operation. Reuters
  • An Israeli flag can be seen inside the Gaza Strip, from the Israeli side of the border. Reuters
    An Israeli flag can be seen inside the Gaza Strip, from the Israeli side of the border. Reuters
  • A Palestinian woman evacuates her home, heading to the southern Gaza Strip. EPA
    A Palestinian woman evacuates her home, heading to the southern Gaza Strip. EPA
  • Thomas Hand, the father of Irish-Israeli Emily Hand, 8, who was announced dead following the October 7 attack, then later confirmed as one of the hostages held in Gaza, speaks from his hotel where he was evacuated to in Israel. Reuters
    Thomas Hand, the father of Irish-Israeli Emily Hand, 8, who was announced dead following the October 7 attack, then later confirmed as one of the hostages held in Gaza, speaks from his hotel where he was evacuated to in Israel. Reuters
  • A residential building on fire following Israeli air strikes in Gaza city. Bloomberg
    A residential building on fire following Israeli air strikes in Gaza city. Bloomberg
  • The rubble from destroyed residential buildings fills a street in Gaza city. Bloomberg
    The rubble from destroyed residential buildings fills a street in Gaza city. Bloomberg
  • A Palestinian child drinks water as they evacuate to the southern Gaza Strip. EPA
    A Palestinian child drinks water as they evacuate to the southern Gaza Strip. EPA
  • Palestinians displaced from Gaza city head towards the south. Bloomberg
    Palestinians displaced from Gaza city head towards the south. Bloomberg
  • Palestinians flee to the southern Gaza Strip. AP
    Palestinians flee to the southern Gaza Strip. AP
  • Palestinians flee to the southern Gaza Strip on Salah al-Din Street in Bureij, Gaza Strip. AP
    Palestinians flee to the southern Gaza Strip on Salah al-Din Street in Bureij, Gaza Strip. AP
  • A group picture ahead of an emergency meeting of the Arab League and the Organisation of Islamic Co-operation in Riyadh. AFP
    A group picture ahead of an emergency meeting of the Arab League and the Organisation of Islamic Co-operation in Riyadh. AFP

Most residents have evacuated border towns on both sides, but civilian deaths are not uncommon. At least 10 civilians have been killed in Lebanon, while the Israeli army acknowledges at least three civilians killed on its side.

It is the deadliest violence at the border since Israel and Hezbollah fought a month-long war in 2006. Thousands of people on both sides of the conflict have been displaced from their homes.

It also marks “the largest displacement of Jews inside Israel since its creation”, according to Karim Mufti, a political researcher and professor of international affairs at Sciences Po Paris.

Essentials

The flights

Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours. 

The package

Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

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

Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

The specs

Engine: 8.0-litre, quad-turbo 16-cylinder

Transmission: 7-speed auto

0-100kmh 2.3 seconds

0-200kmh 5.5 seconds

0-300kmh 11.6 seconds

Power: 1500hp

Torque: 1600Nm

Price: Dh13,400,000

On sale: now

MOUNTAINHEAD REVIEW

Starring: Ramy Youssef, Steve Carell, Jason Schwartzman

Director: Jesse Armstrong

Rating: 3.5/5

In numbers

Number of Chinese tourists coming to UAE in 2017 was... 1.3m

Alibaba’s new ‘Tech Town’  in Dubai is worth... $600m

China’s investment in the MIddle East in 2016 was... $29.5bn

The world’s most valuable start-up in 2018, TikTok, is valued at... $75bn

Boost to the UAE economy of 5G connectivity will be... $269bn 

RESULTS

1.30pm Handicap (PA) Dh 50,000 (Dirt) 1,400m

Winner AF Almomayaz, Hugo Lebouc (jockey), Ali Rashid Al Raihe (trainer)

2pm Handicap (TB) Dh 84,000 (D) 1,400m

Winner Karaginsky, Tadhg O’Shea, Satish Seemar.

2.30pm Maiden (TB) Dh 60,000 (D) 1,200m

Winner Sadeedd, Ryan Curatolo, Nicholas Bachalard.

3pm Conditions (TB) Dh 100,000 (D) 1,950m

Winner Blue Sovereign, Clement Lecoeuvre, Erwan Charpy.

3.30pm Handicap (TB) Dh 76,000 (D) 1,800m

Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer.

4pm Maiden (TB) Dh 60,000 (D) 1,600m

Winner Bladesmith, Tadhg O’Shea, Satish Seemar.

4.30pm Handicap (TB) Dh 68,000 (D) 1,000m

Winner Shanaghai City, Fabrice Veron, Rashed Bouresly.

Updated: November 16, 2023, 9:31 PM