• Senior Hezbollah commander Wissam Tawil, left, who was killed in southern Lebanon on Monday, pictured with Maj Gen Qassem Soleimani, who was killed in Baghdad by a US drone strike in January 2020. Hezbollah Military Media via AP
    Senior Hezbollah commander Wissam Tawil, left, who was killed in southern Lebanon on Monday, pictured with Maj Gen Qassem Soleimani, who was killed in Baghdad by a US drone strike in January 2020. Hezbollah Military Media via AP
  • The elite commander, pictured shaking hands with Hezbollah leader Hassan Nasrallah, was killed in Israeli air strike, as the conflict at the border escalates
    The elite commander, pictured shaking hands with Hezbollah leader Hassan Nasrallah, was killed in Israeli air strike, as the conflict at the border escalates
  • Mr Tawil's death has raised fears of the Israel-Gaza war spreading across the Middle East
    Mr Tawil's death has raised fears of the Israel-Gaza war spreading across the Middle East
  • Mr Tawil, right, is pictured with senior Hezbollah commander Mustafa Badreddine, who was killed in Syria on May 2016
    Mr Tawil, right, is pictured with senior Hezbollah commander Mustafa Badreddine, who was killed in Syria on May 2016
  • This undated picture released by Hezbollah Military Media, shows senior Hezbollah commander Wissam Tawil, who was killed in Kherbet Selem village, south Lebanon, on Monday, Jan. 8, 2024. An Israeli airstrike killed Tawil, who is an elite Hezbollah commander in southern Lebanon, the latest in an escalating exchange of strikes along the border that have raised fears of another Mideast war even as the fighting in Gaza exacts a mounting toll on civilians. (Hezbollah Military Media, via AP)
    This undated picture released by Hezbollah Military Media, shows senior Hezbollah commander Wissam Tawil, who was killed in Kherbet Selem village, south Lebanon, on Monday, Jan. 8, 2024. An Israeli airstrike killed Tawil, who is an elite Hezbollah commander in southern Lebanon, the latest in an escalating exchange of strikes along the border that have raised fears of another Mideast war even as the fighting in Gaza exacts a mounting toll on civilians. (Hezbollah Military Media, via AP)
  • Pictured alongside another leading Hezbollah military commander Imad Mughniyeh, right, who was assassinated in Syria in February 2008
    Pictured alongside another leading Hezbollah military commander Imad Mughniyeh, right, who was assassinated in Syria in February 2008

Israeli strike kills elite Hezbollah unit commander in Lebanon


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An Israeli strike on southern Lebanon on Monday killed a senior commander in Hezbollah's elite Radwan force.

Wissam Tawil, commonly known as Hajj Jawad, is the highest-level commander to be killed since cross-border clashes between Israel and Hezbollah began.

Hezbollah said in a statement that it mourned Mr Tawil "with great pride and honour".

A security source told Reuters the killing was a "very painful strike". Another security source warned that "things will flare up now".

But a Hezbollah source told The National that while he was "the first commander of his kind to be killed since the war in the south began", his death did not represent a major military loss for the group.

"The resistance is not a list of individuals that can be killed one by one. It’s a comprehensive movement," he said.

Mr Tawil was an adviser to Hezbollah on matters of "military strategy" in southern Lebanon, the source added.

Mr Tawil was from the southern Lebanese town of Khirbet Salam, where he was killed. The Hezbollah source said Mr Tawil's car was struck as he was driving through the town. No one was in the vehicle with him, the source added.

Hezbollah commander Wissam Tawil He was killed in his home village of Kherbet Selem in southern Lebanon. AP Photo
Hezbollah commander Wissam Tawil He was killed in his home village of Kherbet Selem in southern Lebanon. AP Photo

More than 150 Hezbollah fighters have been killed in Israeli strikes since cross-border clashes began after Hamas's attack on October 7.

Hezbollah was quick to act in support of its ally Hamas, which controls the Gaza Strip, by opening a front against Israel. Since October 8, Hezbollah and its allies have waged a cross-border conflict against Israel to deter its military from its assault on Gaza.

Other Iran-backed groups, including Yemen's Houthi rebels and Iraq's Kataib Hezbollah, have added to those efforts to force Israel out of Gaza.

The fighting along the Lebanon-Israel border has displaced tens of thousands, with neither Israeli or Lebanese able to return to their hometowns.

Hezbollah has repeatedly said it will continue operations along the border until a permanent ceasefire is declared. It has mostly launched its attacks against military installations and appears to be wary of the clashes developing into a full-fledged war.

Israel has intensified its strikes on Lebanon in an attempt to push Hezbollah away from the border, hitting deeper into Lebanese territory with greater regularity.

A banner depicting Hezbollah chief Hassan Nasrallah hangs on the building hit by a drone strike in southern Beirut. The attack killed Hamas deputy Saleh Al Arouri. AFP
A banner depicting Hezbollah chief Hassan Nasrallah hangs on the building hit by a drone strike in southern Beirut. The attack killed Hamas deputy Saleh Al Arouri. AFP

Last week, Hamas deputy Saleh Al Arouri was assassinated by what is thought to be an Israeli drone strike in Dahieh, a suburb of Beirut. Dahieh is also considered to be Hezbollah's seat of power and is where Mr Al Arouri was living.

Hezbollah leader Hassan Nasrallah previously warned that assassinations by Israel in Lebanon would “not be tolerated".

"We will not allow Lebanon to become a new field of assassinations for Israel,” he said.

Mr Tawil's killing comes as US Secretary of State Antony Blinken meets regional leaders on a tour of the Middle East. Mr Blinken has spoken of the need to contain the conflict in Gaza and avoid it from escalating into a wider regional war.

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Power: 402bhp

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Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Last 10 NBA champions

2017: Golden State bt Cleveland 4-1
2016: Cleveland bt Golden State 4-3
2015: Golden State bt Cleveland 4-2
2014: San Antonio bt Miami 4-1
2013: Miami bt San Antonio 4-3
2012: Miami bt Oklahoma City 4-1
2011: Dallas bt Miami 4-2
2010: Los Angeles Lakers bt Boston 4-3
2009: Los Angeles Lakers bt Orlando 4-1
2008: Boston bt Los Angeles Lakers 4-2

Global state-owned investor ranking by size

1.

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2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

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Australia

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Saudi Arabia

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South Korea

UAE currency: the story behind the money in your pockets
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Stamp duty timeline

December 2014: Former UK finance minister George Osbourne reforms stamp duty, replacing the slab system with a blended rate scheme, with the top rate increasing to 12 per cent from 10 per cent:
Up to £125,000 - 0%; £125,000 to £250,000 – 2%; £250,000 to £925,000 – 5%; £925,000 to £1.5m: 10%; Over £1.5m – 12%

April 2016: New 3% surcharge applied to any buy-to-let properties or additional homes purchased.

July 2020: Rishi Sunak unveils SDLT holiday, with no tax to pay on the first £500,000, with buyers saving up to £15,000.

March 2021: Mr Sunak decides the fate of SDLT holiday at his March 3 budget, with expectations he will extend the perk unti June.

April 2021: 2% SDLT surcharge added to property transactions made by overseas buyers.

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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.

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

Desert Warrior

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Director: Rupert Wyatt

Rating: 3/5

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Updated: January 09, 2024, 7:30 AM