Live updates: Follow the latest on Israel-Gaza
A civilian and a Lebanese soldier were killed on Tuesday when Israeli shelling hit a poultry farm and a military outpost in a marked escalation of conflict along the Lebanon-Israel border.
It was the first Lebanese army casualty since the border conflict between Israel and armed groups led by Hezbollah erupted on October 8.
Three other soldiers were wounded, according to Lebanon's National News Agency.
Hezbollah and allied armed groups have waged the border conflict from southern Lebanon in an attempt to divert Israel from its assault on the besieged Gaza Strip, which was a retaliation for Hamas's attack in southern Israel on October 7.
But the Lebanese Army is not party to the fighting.
The Syrian farm worker was killed in an Israeli artillery attack on the poultry farm near the southern Lebanese town of Arnoun later on Tuesday evening. Two of his family members were injured.
Syrian farm labourers in Lebanon often live where they work, which has left them especially vulnerable to attacks by Israel near the border, where there is much farmland.
The poultry farm was about 6km from the border.
Israel has struck deeper into Lebanon in recent weeks, as the border conflict continues to escalate.
The Lebanese Army said a military centre in the town of Odaisseh was “bombed by the Israeli enemy, which led to the martyrdom of a soldier and the injury of three others, who were transferred to a hospital for treatment”.
The three were being treated at Tebnin Hospital, a staff member told The National.
Renewed violence at the Lebanon-Israel frontier has erupted after a week-long temporary truce between Hamas and Israel ended on Friday.
The temporary pause in fighting had been generally followed on the Lebanese front.
Hezbollah claimed at least 13 attacks on Tuesday against Israel “in support of the Palestinian people in Gaza”.
The group said all were direct hits and inflicted casualties.
Meanwhile, there were reports of intense Israeli bombings near several border towns in southern Lebanon including Yarine, Dhayra, Alma Al Shaab, Al Naqoura, Kfar Shouba, Hebbariyeh, Ayta Chaab, Tair Harfa, Al Jabain, Mhaibib, Beit lif and Meis Al Jabal.
"It is one of the worse day in a while, there has been constant shelling since the morning," a resident of Alma Shaab told The National.
In Dhayra, residents told The National that Israel used white phosphorus shells to bomb the outskirts of the village.
The clashes have killed 101 people in Lebanon, at least 77 of them Hezbollah fighters and 15 civilians, including three journalists.
Israel said that six Israeli soldiers and three civilians have been killed.
Lebanese caretaker Prime Minister Najib Mikati said on Tuesday that his intention "over the next three months is to create a kind of permanent stability at the border".
"It's a difficult task, but I have international guarantees to facilitate the process and achieve the solution we want," Mr Mikati said.
He praised Hezbollah's "restraint and wisdom," while repeating that his "main concern at the moment is to avoid, as much as possible, Lebanon being dragged into the war"
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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
Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
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 National in Davos
We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.
Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
