The National arrived late to the small junction at Dor Alon Urim, just south-east of the Gaza Strip, for an Israeli military tour of Be’eri, an affluent, now-deserted, kibbutz that was one of the first to be infiltrated by Hamas militants on Saturday, with many of its residents killed or kidnapped.
Google Maps was unreliable. It did not factor in military checkpoints and road closures. It could not factor in the need to twice suddenly exit the car, once for fear of rockets, the other for fear of Hamas in the area. Both were false alarms.
The route was strewn with burnt campsites, ruined vehicles and bombed petrol stations.
The disruptions did not matter in the end. The convoy to Be'eri, made up of press and military Humvees, set off far later than the scheduled departure time of 4.30pm on Wednesday.
That gave visitors time to get a bottle of water and food, and mingle with the troops getting a few hours of rest before they set off to the front.
When the order was given for journalists to get in their cars, there was a traffic jam for an hour. The foreign press had come in droves, desperate to witness the scene of the massacre and get to the kibbutz, which had not been open since the massacre on Saturday.
The convoy moved on, through the sound of artillery and jets bombing Gaza, where the death toll is climbing rapidly.
On Thursday afternoon, 1,385 Palestinians were reported to have been killed in Gaza and the West Bank, the vast majority in the former territory. At least 1,300 Israelis have been killed.
On arrival, the press followed Maj Gen Itay Veruv, who assembled only five other soldiers to first enter the camp on Saturday morning and start fighting the infiltrators.
The first stop on the press tour was a house near the entrance in which roughly 40 residents of Be’eri sought shelter and were subsequently burnt alive.
“Come this way,” Maj Gen Veruv said. “Come with me and smell what a pogrom smells like.”
Turning the corner, the ground was churned from the fighting between soldiers and the militants, and houses were piles of rubble. The smell of corpses that could not yet be collected for fear of unexploded munitions got stronger.
A burnt golf cart, similar to one on which a kidnapped elderly woman was seen being taken away by Hamas into Gaza, in footage that has since gone viral, stood in the driveway of one home.
At another, unexploded grenades were strewn on a lawn. The danger was marked out with white tape.
Until that point, only the smell indicated the extent of death in Be’eri. Suddenly, bodies of Hamas members came into view, covered in plastic sheets.
“We’ve picked up all the Israeli bodies,” the general said. “We want you to see these ones.”
As night fell and the tour concluded, soldiers shouted at the visitors to stay close. The general warned: “Your biggest threat here is our troops – they are in a state of high alert.”
At the exit, soldiers filled the porches of the few houses that were not destroyed, although there were no residents to host them. Armoured vehicles were lined up in the driveways, their doors open and control centres visible.
This was very much still a front line, but the rush to get journalists in was clear. The scale of the crisis was perhaps most striking in Be’eri, and Israel wants the world to know.
But even kilometres before reaching the kibbutz, the scale of the chaos in the south was clear.
As The National left, reports from colleagues in the north of Israel painted a similar picture of chaos. Near misses, delayed plans, rushed driving and terrified troops.
No part of Israel is safe from a sense that terrible things, perhaps worse things, are yet to come.
Naga
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The specs
Engine: 2-litre or 3-litre 4Motion all-wheel-drive Power: 250Nm (2-litre); 340 (3-litre) Torque: 450Nm Transmission: 8-speed automatic Starting price: From Dh212,000 On sale: Now
Company Fact Box
Company name/date started: Abwaab Technologies / September 2019
Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO
Based: Amman, Jordan
Sector: Education Technology
Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed
Stage: early-stage startup
Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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Day 1, Abu Dhabi Test: At a glance
Moment of the day Dimuth Karunaratne had batted with plenty of pluck, and no little skill, in getting to within seven runs of a first-day century. Then, while he ran what he thought was a comfortable single to mid-on, his batting partner Dinesh Chandimal opted to stay at home. The opener was run out by the length of the pitch.
Stat of the day – 1 One six was hit on Day 1. The boundary was only breached 18 times in total over the course of the 90 overs. When it did arrive, the lone six was a thing of beauty, as Niroshan Dickwella effortlessly clipped Mohammed Amir over the square-leg boundary.
The verdict Three wickets down at lunch, on a featherbed wicket having won the toss, and Sri Lanka’s fragile confidence must have been waning. Then Karunaratne and Chandimal's alliance of precisely 100 gave them a foothold in the match. Dickwella’s free-spirited strokeplay meant the Sri Lankans were handily placed at 227-4 at the close.
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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
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Ibrahim's play list
Completed an electrical diploma at the Adnoc Technical Institute
Works as a public relations officer with Adnoc
Apart from the piano, he plays the accordion, oud and guitar
His favourite composer is Johann Sebastian Bach
Also enjoys listening to Mozart
Likes all genres of music including Arabic music and jazz
Enjoys rock groups Scorpions and Metallica
Other musicians he likes are Syrian-American pianist Malek Jandali and Lebanese oud player Rabih Abou Khalil
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Student Of The Year 2
Director: Punit Malhotra
Stars: Tiger Shroff, Tara Sutaria, Ananya Pandey, Aditya Seal
1.5 stars
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
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