Live updates: Follow the latest news on Israel-Gaza
Israel’s demand for about 1.1 million Palestinian civilians to leave northern Gaza and head for the south is “impossible” within a 24-hour period, aid groups and experts told The National on Friday.
Announced before an expected Israeli ground invasion against Gaza's ruling Hamas militant group, it is an unprecedented order affecting almost half the population of the sealed-off territory.
The UN, which was informed by Israel of the plans, has said such a large number of people fleeing en masse would be catastrophic, especially as an aerial bombardment continues in Gaza.
Gazans, many of whom have been seen fleeing on foot, have to travel about 15km if they live in the northernmost part of the Strip to reach the area south of the Wadi Gaza, which is where the Israelis say they have to flee to.
Most people in Gaza city itself, the most densely populated area and its southern environs, have a 5km to 10km journey.
But the potential for heavy fighting and the continuing bombardments in some areas, as well as roads blocked by rubble, craters and, potentially, other refugees will make the journey far more arduous, especially with dwindling access to water.
Hamas, which staged a brutal surprise attack on Israel this week, dismissed the Israeli announcement as a ploy and called on people to stay in their homes, adding to widespread confusion and panic.
Chris Doyle, director of the Council for Arab-British Understanding, told The National it was not possible for so many civilians to safely move out of the region within 24 hours.
“The Gaza strip is still being bombed, there is no power, no roads, so it’s impossible,” he said.
“What we see is essentially an example of state terror. It is to actually inform a civilian population this is what is going to happen and they know they cannot leave, so they are aware of what will occur.”
Israel said early on Friday that it needed to strike Hamas's military infrastructure, much of which is buried deep underground across Gaza.
The Israeli military will use “significant force” while making “extensive efforts to avoid harming civilians”, army spokesman Lt Col Jonathan Conricus said.
The announcement has triggered panic among civilians and aid workers already sheltering from Israeli air strikes and contending with a total siege and territory-wide power cuts.
“Forget about food, forget about electricity, forget about fuel. The only concern now is just if you’ll make it, if you’re going to live,” Nebal Farsakh, a spokeswoman for the Palestinian Red Crescent in Gaza city, told news agencies while breaking into heaving sobs.
More than 1,500 Palestinians have been killed and 6,600 wounded in Gaza since Israel launched retaliatory air strikes, Palestinian health officials said.
More than 1,300 Israelis have been killed and 3,200 wounded, according to the Israeli army, after Hamas launched an attack against Israel from the Gaza Strip on 07 October.
Will people actually move?
Hamas said Israel's Gaza evacuation order had been rejected by “our Palestinian people”.
Videos and pictures shared on social media showed people, with children in their arms, carrying suitcases and plastic bags stuffed with belongings on Friday.
The UN said that more than 423,000 people have already fled their homes in the territory.
The World Health Organisation said it was impossible to transfer severely wounded and sick patients to southern Gaza.
“There are severely ill people whose injuries mean their only chances of survival is being on life support, such as mechanical ventilators,” said WHO spokesman Tarik Jasarevic.
“So, moving those people is a death sentence. Asking health workers to do so is beyond cruel,” he said.
The Norwegian Refugee Council said its humanitarian workers inside Gaza reported “countless people in the northern parts who have no means to safely relocate under the constant barrage of fire”.
“The loss of civilian lives caused by deliberate or indiscriminate use of force is a war crime for which the perpetrators will have to answer,” the group said.
“We fear that Israel may claim that Palestinians who could not flee northern Gaza can be erroneously held as directly participating in hostilities, and targeted.”
Where can they go?
A total siege has been imposed on Gaza since Saturday. Israel has cut off water, electricity and gas supplies as a response to the attack by Hamas.
It also shut its own border crossing into the city and has bombed Egypt's Rafah crossing, temporarily rendering it unusable.
For several days, humanitarian groups have been calling for the safe passage for the two million civilians in Gaza as Israel pounds the enclave with thousands of air strikes.
Leaving would be difficult in the narrow and densely populated Gaza.
Bente Scheller, head of the Mena division at the Heinrich Boll Foundation in Berlin, said there was “no where to go” as Egypt was not ready to open its border for refugees.
“Given the level of humanitarian suffering that is already happening – the scarcity of water, food or fuel, it will be very difficult to provide for people in an even more difficult logistical situation,” Ms Scheller told The National.
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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
- Disruption Lab and Research Centre for developing entrepreneurial skills
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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
On the menu
First course
▶ Emirati sea bass tartare Yuzu and labneh mayo, avocado, green herbs, fermented tomato water
▶ The Tale of the Oyster Oyster tartare, Bahraini gum berry pickle
Second course
▶ Local mackerel Sourdough crouton, baharat oil, red radish, zaatar mayo
▶ One Flew Over the Cuckoo’s Nest Quail, smoked freekeh, cinnamon cocoa
Third course
▶ Bahraini bouillabaisse Venus clams, local prawns, fishfarm seabream, farro
▶ Lamb 2 ways Braised lamb, crispy lamb chop, bulgur, physalis
Dessert
▶ Lumi Black lemon ice cream, pistachio, pomegranate
▶ Black chocolate bar Dark chocolate, dates, caramel, camel milk ice cream
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
The specs
Engine: 3.8-litre V6
Power: 295hp at 6,000rpm
Torque: 355Nm at 5,200rpm
Transmission: 8-speed auto
Fuel consumption: 10.7L/100km
Price: Dh179,999-plus
On sale: now
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
ENGLAND TEAM
England (15-1)
George Furbank; Jonny May, Manu Tuilagi, Owen Farrell (capt), Elliot Daly; George Ford, Ben Youngs; Tom Curry, Sam Underhill, Courtney Lawes; Charlie Ewels, Maro Itoje; Kyle Sinckler, Jamie George, Joe Marler
Replacements: Luke Cowan-Dickie, Ellis Genge, Will Stuart, George Kruis, Lewis Ludlam, Willi Heinz, Ollie Devoto, Jonathan Joseph
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Countdown to Zero: Defeating Disease, an international multimedia exhibition created by the American Museum of National History in collaboration with The Carter Center, will open in Abu Dhabi a month before Reaching the Last Mile.
Opening on October 15 and running until November 15, the free exhibition opens at The Galleria mall on Al Maryah Island, and has already been seen at the Jimmy Carter Presidential Library and Museum in Atlanta, the American Museum of Natural History in New York, and the London School of Hygiene and Tropical Medicine.
Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
Round 3: February 7-9, Dubai Autodrome – Dubai
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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