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Hamas's deputy leader Saleh Al Arouri, one of Israel's most wanted militants, left himself exposed in Beirut when he held a meeting with other senior Hamas officials in an office that his allies had specifically warned them against using, The National has learnt.
In early January, the senior official and six others were killed in an Israeli strike on a building housing a Hamas office in the residential Beirut suburb of Dahieh, where some leaders-in-exile of the Palestinian group reside under the protection of the powerful Hezbollah party.
Hamas, Hezbollah, Iran, and others accused Israel of assassinating Mr Al Arouri to claim a much-needed victory against the armed group as its army struggles to defeat Hamas fighters in the Gaza Strip, despite relentless air and ground assaults that have killed thousands of civilians.
“Going to the building was a reckless move. He shouldn't have gone there,” a senior Lebanese official told The National of the night Mr Al Arouri was killed in the apartment in Dahieh, a southern residential suburb of Beirut.
Mr Al Arouri, who for years had been on Israel’s kill list and was considered one of the Middle East’s most wanted men, had been living in Dahieh since 2015.
A warning by Hezbollah against using that specific building had previously been delivered to him after the Iran-backed group came to suspect that its location had become compromised to Israeli intelligence.
“Hezbollah had even delivered a written warning” to ensure the Hamas office was not used, the senior Lebanese official with close ties to Hezbollah and Hamas explained.
Mr Al Arouri’s use of the office left him vulnerable to the assassination.
Additionally, the group of Hamas officials had brought their phones, putting them at risk of Israeli surveillance.
“Altogether, there were seven phones in that meeting,” the official with deep knowledge of Lebanon's security apparatus added.
The office was also furnished with at least one computer with a Wi-Fi connection, potentially giving Israeli forces another method of locating the men.
“Once the laptop started, the strike hit the office,” said the official.
Asked if there were suspicions that an intelligence asset may have played a role in giving Israeli officials information about the meeting, he said that “the presence of that many phones is alone enough for Israel to pinpoint someone’s location”.
Hezbollah confirmed the information to The National.
“We had warned them not to use the office,” an official for the Iran-backed party said.
It was not immediately clear why the Hamas officials would use an office that had been potentially compromised, or why they would bring mobile devices to the meeting.
The National contacted several Hamas officials for comment but received no response.
Hamas-Hezbollah ties
Mr Al Arouri, along with a number of senior Hamas officials living in exile in Lebanon, resided in the southern suburb of Beirut under the auspices of the Hezbollah group.
Hamas, which governs the Gaza Strip, is a longtime ally of Hezbollah.
Mr Al Arouri – who was head of Hamas in the occupied West Bank and the deputy of Hamas political leader Ismail Haniyeh – was particularly close to Hezbollah and credited with strengthening relations between the two parties.
In December, a Hamas official told The National that a strike on members of the group’s leaders in Dahieh was unlikely, as it would signal a major escalation on Hezbollah's territory.
Hezbollah is engaged in an intense cross-border conflict with Israel from southern Lebanon in support of its ally that threatens to spill into the rest of Lebanon. The group said its conflict with Israel on the Lebanon-Israel frontier is an attempt to divert Israel – which has pledged to eradicate Hamas following the October 7 attacks – from its assault on Gaza.
Mr Al Arouri was killed along with two senior leaders in Hamas’ armed wing the Ezzedine Al Qassam Brigades: the head of military operations outside Gaza, Azzam Al Aqra, and Lebanon’s chief of operations, Samir Fendi.
The strike killed four other members of the party: Mahmoud Zaki Shaheen, Mohammed al-Rayes, Mohammed Bashasha and Ahmed Hamoud.
The assassination was first thought to have been a drone strike on the apartment building housing the Hamas office, but the latest security assessments indicate it was most likely a precision strike fired from over the Mediterranean Sea.
Lebanese security officials suspect that a stealth plane, such as an F-35, fired precision-guided missiles into the building.
“It was a plane that was not picked up on our radars,” a security official with knowledge of the Lebanese investigation into the assassination told The National. “The radars that we have are civil radars – we don’t have military radar capability that can pick up on the presence of stealth planes.”
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The Florida Project
Director: Sean Baker
Starring: Bria Vinaite, Brooklynn Prince, Willem Dafoe
Four stars
The five pillars of Islam
Revival
Eminem
Interscope
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
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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
Company profile
Name: Tharb
Started: December 2016
Founder: Eisa Alsubousi
Based: Abu Dhabi
Sector: Luxury leather goods
Initial investment: Dh150,000 from personal savings
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Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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Carlton Books
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MATCH INFO
West Ham United 2 (Antonio 73', Ogbonna 90 5')
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
The biog
Favourite book: Homegoing by Yaa Gyasi
Favourite holiday destination: Spain
Favourite film: Bohemian Rhapsody
Favourite place to visit in the UAE: The beach or Satwa
Children: Stepdaughter Tyler 27, daughter Quito 22 and son Dali 19
Secret Pigeon Service: Operation Colomba, Resistance and the Struggle to Liberate Europe
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The specs
Engine: 2.0-litre 4-cylinder turbo hybrid
Transmission: eight-speed automatic
Power: 390bhp
Torque: 400Nm
Price: Dh340,000 ($92,579
COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
Dunbar
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The Beach Bum
Director: Harmony Korine
Stars: Matthew McConaughey, Isla Fisher, Snoop Dogg
Two stars
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Uefa Champions League semi-finals, second leg:
Liverpool (0) v Barcelona (3), Tuesday, 11pm UAE
Game is on BeIN Sports
Our family matters legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
What is the definition of an SME?
SMEs in the UAE are defined by the number of employees, annual turnover and sector. For example, a “small company” in the services industry has six to 50 employees with a turnover of more than Dh2 million up to Dh20m, while in the manufacturing industry the requirements are 10 to 100 employees with a turnover of more than Dh3m up to Dh50m, according to Dubai SME, an agency of the Department of Economic Development.
A “medium-sized company” can either have staff of 51 to 200 employees or 101 to 250 employees, and a turnover less than or equal to Dh200m or Dh250m, again depending on whether the business is in the trading, manufacturing or services sectors.
if you go
The flights
Fly to Rome with Etihad (www.etihad.ae) or Emirates (www.emirates.com) from Dh2,480 return including taxes. The flight takes six hours. Fly from Rome to Trapani with Ryanair (www.ryanair.com) from Dh420 return including taxes. The flight takes one hour 10 minutes.
The hotels
The author recommends the following hotels for this itinerary. In Trapani, Ai Lumi (www.ailumi.it); in Marsala, Viacolvento (www.viacolventomarsala.it); and in Marsala Del Vallo, the Meliaresort Dimore Storiche (www.meliaresort.it).
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If you go
The flights
Return flights from Dubai to Santiago, via Sao Paolo cost from Dh5,295 with Emirates.
The trip
A five-day trip (not including two days of flight travel) was split between Santiago and in Puerto Varas, with more time spent in the later where excursions were organised by TurisTour.
When to go
The summer months, from December to February are best though there is beauty in each season
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
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WTA titles 3
Prize money US$11,128,219 (Dh40,873,133.82)
Wins / losses 293 / 149
'The worst thing you can eat'
Trans fat is typically found in fried and baked goods, but you may be consuming more than you think.
Powdered coffee creamer, microwave popcorn and virtually anything processed with a crust is likely to contain it, as this guide from Mayo Clinic outlines:
Baked goods - Most cakes, cookies, pie crusts and crackers contain shortening, which is usually made from partially hydrogenated vegetable oil. Ready-made frosting is another source of trans fat.
Snacks - Potato, corn and tortilla chips often contain trans fat. And while popcorn can be a healthy snack, many types of packaged or microwave popcorn use trans fat to help cook or flavour the popcorn.
Fried food - Foods that require deep frying — french fries, doughnuts and fried chicken — can contain trans fat from the oil used in the cooking process.
Refrigerator dough - Products such as canned biscuits and cinnamon rolls often contain trans fat, as do frozen pizza crusts.
Creamer and margarine - Nondairy coffee creamer and stick margarines also may contain partially hydrogenated vegetable oils.
Tom Fletcher on 'soft power'