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In south Lebanon, farmers have returned to their villages amid the unofficial truce on the Lebanese border only to discover their crops contaminated with white phosphorus and dangerous unexploded shells on their land.
Human rights groups have called for an international investigation into Israel's use of white phosphorus, a highly toxic and flammable substance, during its cross-border clashes with Hezbollah and other allies of Hamas since October 7.
In Dhayra, a hundred metres from the border, Oday Abousari, 29, said that he lost his entire crop after his village was attacked by Israel on October 16.
“The impact is obvious – the lettuce, the cauliflower, the cabbage, it's all going to waste. I can't sell poison,” he told The National, plucking leaves from a crumbling lettuce and pointing to cabbages with yellowish leaves.
In a region heavily dependent on agriculture, and amid Lebanon's economic crisis, the impact on farmers could be devastating.
Many farmers are only now discovering the extent of the damage, having been forced to flee the border region following the outbreak of fighting.
At least 107 people, among them 15 civilians, have been killed in cross-border shelling between Hezbollah and Israel.
Although Hezbollah was not included in the four-day truce agreed to between Hamas and Israel that began on Friday, the pause in fighting has been broadly followed on the Lebanese front, despite reports of sporadic shelling and an attack on a UN patrol in the area.
The lull in fighting has allowed some of the 40,000 displaced people to return to their villages – at least temporarily.
On the second day of the truce, no shelling was reported in Dhayra, only the relentless sound of Israeli MK drones flying over the village.
This allowed Mr Abousari to conduct a more thorough inspection of his land, where he showed The National parts of shells, including metallic pieces, one of which was clearly marked “WP” for white phosphorus.
Mr Abousari said that he is afraid that his 5500-square-metre plot of land will go to waste. He mentioned that his sprinkler system had also been destroyed by bombs.
He said he has lost at least $4,000.
“If your land is sick, you can't work any more. What will you do?” he asked. “We are not a developed region, we only rely on daily wages.”
The farmer said that he is conducting a soil test in a laboratory with an association to see if the land is poisoned.
He is still waiting for the results.
“We want to know what we are going to do, this is a project of my life. I created a small piece of land, saved it so I could live off it, secure my future and that of my son,” he said.
Abbas Baalbaki, an environmental researcher at the American University of Beirut, told The National that “the exact nature of the long-term and short-term environmental impacts of white phosphorus munitions is unresearched due to its high toxicity and ban”.
“The US Army did research in the 80s on area where they used WP for training, and they discovered that it might indefinitely remain in saturated soil, such as swamps and wetland,” Mr Baalbaki added.
The 'dark evening'
The residents of Dhayra recalled the night of October 16 as the “dark evening”, saying that Israel relentlessly bombed the village from 2am to 5am, forcing its almost complete evacuation.
“You could not even see your finger,” said Mr Abousari, raising a hand in front of his eyes in illustration. “The entire village turned white. We had to wait until 7am to see in front of us.”
White phosphorus is a toxic chemical that can cause respiratory damage and organ failure when inhaled, as well as extreme burns when it makes contact with the skin.
Its use is highly regulated and using it against civilians is banned under the Convention on Conventional Weapons.
Lebanon has filed a complaint with the UN Security Council about Israel’s use of white phosphorus. Dhayra is only one of the villages reportedly affected.
Israel has denied having used white phosphorus on civilian targets.
In Dhayra, the black residue from white phosphorus can still be found a month after the attack – near houses, on stairs and in courtyards, reigniting when residents move it with a stick.
Little help from the state
In crisis-hit Lebanon, farmers have little hope the state will help them.
“In Lebanon, there is no compensation, no help, no one from the government came to help us,” said Abdallah Gharib, the mayor of Dhayra.
The issue goes beyond damage from white phosphorus. In Wazzani, another border town, a farmer, speaking over the phone, mentioned that those who returned during the truce could not reach their land due to unexploded shells. They were waiting on the army arrived to remove them.
The Ministry of Agriculture has issued recommendations for farmers, according to Mohamed Husseini, the head of the Farmers' Union for south Lebanon.
These include washing fruits in case they have been exposed to white phosphorus Farmers are also advised to co-ordinate with the Lebanese Army and to inform them if they come across any suspicious objects.
Mr Husseini said that during the 2006 war, the land in south Lebanon was also heavily affected.
“It's not just about killing fighters; it's about causing long-term damage to push civilians to leave,” he said.
Smart words at Make Smart Cool
Make Smart Cool is not your usual festival. Dubbed “edutainment” by organisers Najahi Events, Make Smart Cool aims to inspire its youthful target audience through a mix of interactive presentation by social media influencers and a concert finale featuring Example with DJ Wire. Here are some of the speakers sharing their inspiration and experiences on the night.
Prince Ea
With his social media videos accumulating more half a billion views, the American motivational speaker is hot on the college circuit in the US, with talks that focus on the many ways to generate passion and motivation when it comes to learning.
Khalid Al Ameri
The Emirati columnist and presenter is much loved by local youth, with writings and presentations about education, entrepreneurship and family balance. His lectures on career and personal development are sought after by the education and business sector.
Ben Ouattara
Born to an Ivorian father and German mother, the Dubai-based fitness instructor and motivational speaker is all about conquering fears and insecurities. His talk focuses on the need to gain emotional and physical fitness when facing life’s challenges. As well managing his film production company, Ouattara is one of the official ambassadors of Dubai Expo2020.
ETFs explained
Exhchange traded funds are bought and sold like shares, but operate as index-tracking funds, passively following their chosen indices, such as the S&P 500, FTSE 100 and the FTSE All World, plus a vast range of smaller exchanges and commodities, such as gold, silver, copper sugar, coffee and oil.
ETFs have zero upfront fees and annual charges as low as 0.07 per cent a year, which means you get to keep more of your returns, as actively managed funds can charge as much as 1.5 per cent a year.
There are thousands to choose from, with the five biggest providers BlackRock’s iShares range, Vanguard, State Street Global Advisors SPDR ETFs, Deutsche Bank AWM X-trackers and Invesco PowerShares.
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
Credit Score explained
What is a credit score?
In the UAE your credit score is a number generated by the Al Etihad Credit Bureau (AECB), which represents your credit worthiness – in other words, your risk of defaulting on any debt repayments. In this country, the number is between 300 and 900. A low score indicates a higher risk of default, while a high score indicates you are a lower risk.
Why is it important?
Financial institutions will use it to decide whether or not you are a credit risk. Those with better scores may also receive preferential interest rates or terms on products such as loans, credit cards and mortgages.
How is it calculated?
The AECB collects information on your payment behaviour from banks as well as utilitiy and telecoms providers.
How can I improve my score?
By paying your bills on time and not missing any repayments, particularly your loan, credit card and mortgage payments. It is also wise to limit the number of credit card and loan applications you make and to reduce your outstanding balances.
How do I know if my score is low or high?
By checking it. Visit one of AECB’s Customer Happiness Centres with an original and valid Emirates ID, passport copy and valid email address. Liv. customers can also access the score directly from the banking app.
How much does it cost?
A credit report costs Dh100 while a report with the score included costs Dh150. Those only wanting the credit score pay Dh60. VAT is payable on top.
FIGHT%20CARD
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INDIA%20SQUAD
%3Cp%3ERohit%20Sharma%20(capt)%2C%20Shubman%20Gill%2C%20Cheteshwar%20Pujara%2C%20Virat%20Kohli%2C%20Ajinkya%20Rahane%2C%20KL%20Rahul%2C%20KS%20Bharat%20(wk)%2C%20Ravichandran%20Ashwin%2C%20Ravindra%20Jadeja%2C%20Axar%20Patel%2C%20Shardul%20Thakur%2C%20Mohammed%20Shami%2C%20Mohammed%20Siraj%2C%20Umesh%20Yadav%2C%20Jaydev%20Unadkat%3C%2Fp%3E%0A
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 247hp at 6,500rpm
Torque: 370Nm from 1,500-3,500rpm
Transmission: 10-speed auto
Fuel consumption: 7.8L/100km
Price: from Dh94,900
On sale: now
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
Profile box
Company name: baraka
Started: July 2020
Founders: Feras Jalbout and Kunal Taneja
Based: Dubai and Bahrain
Sector: FinTech
Initial investment: $150,000
Current staff: 12
Stage: Pre-seed capital raising of $1 million
Investors: Class 5 Global, FJ Labs, IMO Ventures, The Community Fund, VentureSouq, Fox Ventures, Dr Abdulla Elyas (private investment)
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
Austrian Grand Prix race timings
Weekend schedule for Austrian Grand Prix - all timings UAE
Friday
Noon-1.30pm First practice
4-5.30pm Second practice
Saturday
1-2pm Final practice
4pm Qualifying
Sunday
4pm Austrian Grand Prix (71 laps)