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Thousands of mourners gathered in Beirut on Thursday for the funeral of Saleh Al Arouri, the senior Hamas official assassinated in an Israeli strike in the Lebanese capital earlier this week.
The funeral procession to the Palestine Martyrs Cemetery was attended by people of all backgrounds and classes: Palestinians and Lebanese, women and children, politicians and boy scouts.
“I came today because Palestine is my homeland, my heritage, and I take pride in it,” said Nour El Khatib, 14, a resident of the Shatila refugee camp who attended the funeral with her mother.
Many Palestinian residents of Lebanon were bused from the country's various refugee camps to attend the funeral.
Mr Al Arouri was the deputy leader of Hamas's political bureau and the most senior official to be killed since the Israel-Gaza war began on October 7. He was a founding member of Hamas's armed wing, the Ezzedine Al Qassam Brigades, and despite residing in exile in Lebanon, still oversaw military operations in the West Bank.
He joined Hamas in 1987, but had lived in Lebanon since 2015. Numerous senior Hamas officials live in exile in Lebanon, as does Ziyad Nakhaleh, the leader of Palestinian Islamic Jihad.
The procession of his body began at the Imam Ali Mosque in southern Beirut, before heading to a cemetery close to the Shatila refugee camp. Shots were fired from nearby rooftops throughout the procession – a common expression of mourning and celebration in the Arab world, particularly for respected leaders.
“Being here is our religious duty against the Zionist entity [Israel]. Saleh Al Arouri is a martyr, the martyr of the Ummah. I’m Lebanese, but in the religious context, there is no difference with Palestinians. We are all Muslims,” Mahmoud Diab, 56, told The National.
“He left a legacy for others to continue their path. We are waiting for a retaliation, but everything will come in its time. We can't respond immediately. When the time comes, an important blow will be delivered.”
Mr Al Arouri's casket was accompanied by two others throughout the procession: that of Azzam El Aqraa, a commander in the Qassam Brigades, and Mohammad El Rais, a member of the movement, both of whom were killed in the same strike attributed to Israel.
The killing of the Hamas leader and his colleagues occurred the day before the fourth anniversary of the assassination Iranian military commander Qassem Suleimani.
Israel has vowed to eradicate Hamas in Gaza and elsewhere due to the group's orchestration of the October 7 attack on Israel, which prompted the assault on the strip.
Hezbollah, which is allied with two Palestinian militant groups and called the assassination an attack on Lebanon's sovereignty, has vowed to retaliate.
Hezbollah leader Hassan Nasrallah described the strike as a “flagrant attack” that “will not go unpunished” in his public address Wednesday night.
Even in Lebanon's deeply divided political scene, the attack has been condemned on all sides as a breach of sovereignty. Lebanon’s caretaker Prime Minister Najib Mikati was among those to criticise the attack in a statement, describing it as “a new Israeli crime” that sought to drag Lebanon further into conflict with Israel.
He had called on the international community to “exert pressure” on Israel to stop its attacks.
When the procession ended near the cemetery, a recorded speech from Hamas chief Ismail Haniyeh was broadcast on loudspeakers. Whispers rippled in the crowd as the recording began.
“Palestine and Lebanon mourn and say farewell to a great man who led battles in all fields – in the homeland and outside of it,” Mr Haniyeh said.
He also made a reference to the Hamas attack on Israel on October 7.
“The world has witnessed our resistance and our historical patience in Gaza, even after the eternal battles and brutal massacres we have faced,” he said.
“This chain of assassinations won’t stop with Saleh Al Arouri or his brothers” in arms.
The group is prepared for a “long battle” and “will not forsake its morality, strategy or principles”, he added.
“The battle is lengthy – but so is our spirit,” Mr Haniyeh said.
The killing has sparked anger in the occupied West Bank, where Mr Al Arouri had significant influence, with hundreds protesting in Ramallah and in his home village nearby.
In Jerusalem, shops closed on Wednesday in response to calls for a general strike.
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New Zealand 15 British & Irish Lions 15
New Zealand 15
Tries: Laumape, J Barrett
Conversions: B Barrett
Penalties: B Barrett
British & Irish Lions 15
Penalties: Farrell (4), Daly
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
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Community Shield info
Where, when and at what time Wembley Stadium in London on Sunday at 5pm (UAE time)
Arsenal line up (3-4-2-1) Petr Cech; Rob Holding, Per Mertesacker, Nacho Monreal; Hector Bellerin, Mohamed Elneny, Granit Xhaka, Alex Oxlade-Chamberlain; Alex Iwobi, Danny Welbeck; Alexandre Lacazette
Arsenal manager Arsene Wenger
Chelsea line up (3-4-2-1) Thibaut Courtois; Cesar Azpilicueta, David Luiz, Gary Cahill; Victor Moses, Cesc Fabregas, N'Golo Kante, Marcos Alonso; Willian, Pedro; Michy Batshuayi
Chelsea manager Antonio Conte
Referee Bobby Madley
LAST 16 DRAW
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