Hamas deputy leader Saleh Al Arouri killed in Israeli strike in southern Beirut


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The deputy head of Hamas' political bureau and at least six others were killed in an Israeli drone strike on one of the group's offices in southern Beirut on Tuesday, the Palestinian armed faction said, in the first direct attack on the Lebanese capital since the Gaza war began in October.

A powerful explosion struck the Hamas office in the suburb of Dahieh, Lebanon’s National News Agency reported, with footage showing smoke and flames billowing from the site after a series of loud explosions.

Saleh Al Arouri, deputy head of the Hamas political bureau, was killed in the strike, Hamas confirmed.

Ismail Haniyeh, a senior political leader in Hamas, confirmed in a televised address that Mr Al Arouri and six other Hamas officials and militants had been killed in the strike.

"This crime shall make us stronger," he said. "This is a terrorist act and a violation of Lebanon's sovereignty."

A Hamas official told The National last week that Israel was unlikely to attack the group's leaders in Lebanon, as that would signal a major escalation on Hezbollah's territory.

Israel did not immediately claim responsibility. Prime Minister Benjamin Netanyahu in November said Hamas leaders would be targets “wherever they are”.

Security sources in Egypt in direct contact with Hamas said the militant group’s leader in Gaza, Yahya Sinwar, had told Egyptian mediators following news of Mr Al Arouri's death that negotiations to end the Gaza war would be indefinitely suspended.

Hamas negotiators have consistently demanded that any deal with Israel to end the war must include guarantees that Israel would not attack the group’s leaders in Gaza or elsewhere.

The strike marks a major escalation in Israel's attacks on Lebanon, which until now have concentrated on southern border areas. It coincides with the anniversary of the US assassination of the late Maj Gen Qassem Suleimani, a senior commander in the Iranian Revolutionary Guards Corps Quds Force, in Iraq.

An official from the Lebanese Hezbollah group, a close ally of Hamas, said two members of Hamas's armed wing, the Ezzedine Al Qassam Brigades, were also killed.

“The occupation [Israel] will pay the price,” the official added.

In a televised address last year, Hezbollah leader Hassan Nasrallah warned Israel against conducting targeted assassinations in Lebanon.

“Any assassination on Lebanese lands that targets a Lebanese or a Syrian or an Iranian or a Palestinian will face a strong response,” he said in August. “It will not be tolerated. We will not allow Lebanon to become a new field of assassinations for Israel.”

Videos circulating on Telegram channels and social media showed the extent of the destruction after the assassination, with an entire floor blown out of a multistorey building and several cars destroyed.

Tuesday's strike occurred in the heavily populated residential neighbourhood of Msharafieh, in the southern Beirut suburb of Dahieh.

“I almost died,” said Abou Adel, owner of a restaurant in front of the targeted building.

He said that part of the missile had hit the counter where he and his colleague, Mohamed Mahdi, were standing.

“We heard three strikes and immediately thought it was Israel,” he added. “Tomorrow, Hassan Nasrallah will speak, and it's up to him to decide. We trust his decisions.

“But there should be a strong response. God willing, we will hit Tel Aviv, and we're not afraid of the war spreading because this is a significant escalation in the heart of Dahieh."

Leader-in-exile Mr Al Arouri was a founding member of Al Qassam Brigades and deputy chairman of Hamas’s political bureau.

He was exiled from Gaza in 2014 and relocated to Turkey before moving to Lebanon. Hamas’s media department released a video of Mr Al Arouri shortly after the announcement of his death, calling it “the last message from the martyr Sheikh Saleh Al Arouri to the Palestinian people”.

In the video, Mr Al Arouri called on Palestinian youth to “resist with rocks, with guns, with handmade rifles, with everything and anything you have on hand to resist”.

“This is our land,” he said, referring to Palestine.

More than 150 people, including at least 19 civilians, have been killed in Israeli strikes on Lebanon since border clashes began on October 8.

Israel has launched attacks on Hamas and Hezbollah, which have both launched missiles into northern Israel, leaving southern Lebanese villages fearing an expansion of the conflict.

Iran Tuesday evening warned that the killing of Mr Al Arouri would further ignite resistance against Israel, "not only in Palestine but also in the region," according to Iranian Foreign Ministry spokesman Nasser Kanaani.

Brian Katulis, a senior fellow and vice president of policy at the Middle East Institute, said the strike could signal things to come as Israel shifts some of its forces away from Gaza.

“This may be the first of many [strikes] as the Israelis ramp down parts of their combat operations in Gaza,” Mr Katulis told The National.

“They'll look for ways to continue to degrade what they see as the threat posed by Hamas regionally. It may be sort of a turning point in terms of how Israel may be moving away from high intensity combat operations in Gaza.

"I think it launches us into an even more uncertain and dangerous phase.”

The US Department of Sate said that Mr Al Arouri had worked closely with the late Islamic Revolutionary Guards Corps (IRGC) commander Qassem Suleimani, who was killed in a US drone strike near Baghdad airport on January 3, 2020

The killing of the Hamas leader came hours before the anniversary of Mr Suleimani's assassination.

Jihan Abdalla in Washington and Hamza Hendawi in Cairo contributed to this report

Essentials

The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours 
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.

Museum of the Future in numbers
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  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
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  •  Dh145 is the price of a ticket

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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

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West Asia Premiership

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UAE Division One

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UAE Division Two

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Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

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Sevilla v AS Roma; Eintracht Frankfurt or Salzburg v Basel; LASK v Manchester United

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).

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Top investing tips for UAE residents in 2021

Build an emergency fund: Make sure you have enough cash to cover six months of expenses as a buffer against unexpected problems before you begin investing, advises Steve Cronin, the founder of DeadSimpleSaving.com.

Think long-term: When you invest, you need to have a long-term mindset, so don’t worry about momentary ups and downs in the stock market.

Invest worldwide: Diversify your investments globally, ideally by way of a global stock index fund.

Is your money tied up: Avoid anything where you cannot get your money back in full within a month at any time without any penalty.

Skip past the promises: “If an investment product is offering more than 10 per cent return per year, it is either extremely risky or a scam,” Mr Cronin says.

Choose plans with low fees: Make sure that any funds you buy do not charge more than 1 per cent in fees, Mr Cronin says. “If you invest by yourself, you can easily stay below this figure.” Managed funds and commissionable investments often come with higher fees.

Be sceptical about recommendations: If someone suggests an investment to you, ask if they stand to gain, advises Mr Cronin. “If they are receiving commission, they are unlikely to recommend an investment that’s best for you.”

Get financially independent: Mr Cronin advises UAE residents to pursue financial independence. Start with a Google search and improve your knowledge via expat investing websites or Facebook groups such as SimplyFI. 

BULKWHIZ PROFILE

Date started: February 2017

Founders: Amira Rashad (CEO), Yusuf Saber (CTO), Mahmoud Sayedahmed (adviser), Reda Bouraoui (adviser)

Based: Dubai, UAE

Sector: E-commerce 

Size: 50 employees

Funding: approximately $6m

Investors: Beco Capital, Enabling Future and Wain in the UAE; China's MSA Capital; 500 Startups; Faith Capital and Savour Ventures in Kuwait

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Updated: January 03, 2024, 8:50 AM