Smoke rises following an Israeli airstrike in Gaza City. AP
Smoke rises following an Israeli airstrike in Gaza City. AP
Smoke rises following an Israeli airstrike in Gaza City. AP
Smoke rises following an Israeli airstrike in Gaza City. AP

Israel kills two Hamas commanders as it vows to eliminate group


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Live updates: Follow the latest news on Israel-Gaza

A Hamas military commander who led the attack against Israel was killed by an Israeli air strike on Saturday, its military said, as it prepared for an expected ground invasion of Gaza.

Ali Qadi was killed in Gaza, the Israeli army said. Hamas has not confirmed his death.

It comes after Murad Abu Murad, who reportedly managed the “aerial activity” of Hamas, was killed in a strike on one of the group’s headquarters on Friday night, according to the Israeli military.

Israel declared war on the Palestinian militant group on Monday, following a deadly attack in which 1,300 Israelis were killed.

Two members of Hamas’ political office, Zakaria Abu Maamar and Jawad Abu Shammala, were killed on Tuesday in an air strike in Khan Younis, southern Gaza.

The brother of the leader of Hamas’ military wing, the Al Qassam Brigades, was also killed in Khan Younis on Tuesday.

The Hamas-affiliated Al Aqsa Channel said Mohammed Deif's brother, nephew and niece were killed in the strike. It is not known if Mr Deif was the intended target.

Mr Deif has survived seven assassination attempts, the most recent in 2021, and never appears in public.

His wife and two of his children were killed in an Israeli air strike in 2014.

A relative carries the body of one of Hamas military leader Mohammed Deif's sons at the funeral after he was killed in Israeli air strikes in August 2014. Reuters
A relative carries the body of one of Hamas military leader Mohammed Deif's sons at the funeral after he was killed in Israeli air strikes in August 2014. Reuters

Senior commanders on target list

Israel's Prime Minister Benjamin Netanyahu has vowed to “crush” Hamas, while Defence Minister Yoav Gallant said Israel planned to wipe the group “off the face of the earth”.

Hamas is ISIS – and just as ISIS was crushed, so too will Hamas be crushed. And Hamas should be treated exactly the way ISIS was treated,” Mr Netanyahu said.

Israel has also vowed to kill Yahya Sinwar, the head of Hamas in Gaza, who it says is responsible for planning last week’s attacks.

“Yahya Sinwar is the commander of the campaign, and he is a dead man,” said Rear Admiral Daniel Hagari, spokesman for the Israeli military.

Mr Sinwar spent 22 years in an Israeli prison for killing two Israeli soldiers.

Another senior target is Saleh Aruri, who heads the Al Qassam Brigades in the occupied West Bank.

Hamas’ overall leader Ismail Haniyeh is based outside Gaza and so may be difficult for Israel to target.

He visited Tehran in June for a meeting with Iranian President Ebrahim Raisi, alongside the leader of Palestinian Islamic Jihad, Ziad Al Nakhalah.

Mr Nakhalah reportedly lives in Beirut and may also be an Israeli target.

More than 2,200 people in Gaza have been killed by Israeli air strikes and shelling in the past week.

Israel said it had dropped more than 6,000 bombs on Gaza over six days.

Conditions in the besieged and densely populated Gaza strip are dire, with the UN warning of a humanitarian catastrophe amid shortages of food, water and fuel.

  • A medic carries a Palestinian child injured during Israeli air strikes into a hospital in Khan Yunis in the southern Gaza Strip. AFP
    A medic carries a Palestinian child injured during Israeli air strikes into a hospital in Khan Yunis in the southern Gaza Strip. AFP
  • A man walks past images of Israeli hostages snatched by the Palestinian militant group Hamas last week in a surprise attack into Israel, plastered on a wall outside the Ministry of Defence in Tel Aviv. AFP
    A man walks past images of Israeli hostages snatched by the Palestinian militant group Hamas last week in a surprise attack into Israel, plastered on a wall outside the Ministry of Defence in Tel Aviv. AFP
  • US Secretary of State Antony Blinken arrives at the airport en route to neighbouring Israel for crisis talks after a tour of Arab nations, in Amman. AFP
    US Secretary of State Antony Blinken arrives at the airport en route to neighbouring Israel for crisis talks after a tour of Arab nations, in Amman. AFP
  • An Israeli soldier adjusts his rifle as he stands on a tank near Israel's border with Lebanon in northern Israel. Reuters
    An Israeli soldier adjusts his rifle as he stands on a tank near Israel's border with Lebanon in northern Israel. Reuters
  • Lorries carrying humanitarian aid destined for Gaza wait for the reopening of the Rafah border, in the city of Egyptian city of Al Arish. Reuters
    Lorries carrying humanitarian aid destined for Gaza wait for the reopening of the Rafah border, in the city of Egyptian city of Al Arish. Reuters
  • Palestinians search for casualties under the rubble of a house destroyed in Israeli strikes in Khan Younis, southern Gaza. Reuters
    Palestinians search for casualties under the rubble of a house destroyed in Israeli strikes in Khan Younis, southern Gaza. Reuters
  • Members of a Palestinian civil emergency team react after several colleagues were killed in Israeli strikes, at Shifa Hospital in Gaza City. Reuters
    Members of a Palestinian civil emergency team react after several colleagues were killed in Israeli strikes, at Shifa Hospital in Gaza City. Reuters
  • US citizens wait at the port of Haifa to be evacuated to Cyprus, amid the battle between Israel and Hamas. AFP
    US citizens wait at the port of Haifa to be evacuated to Cyprus, amid the battle between Israel and Hamas. AFP
  • Paramedics from the Emergency Medical Services, the only health organisation that is operational in Sderot, Israel, pray before starting work. EPA
    Paramedics from the Emergency Medical Services, the only health organisation that is operational in Sderot, Israel, pray before starting work. EPA
  • Israeli soldiers patrol in armoured personnel carriers at an undisclosed position in northern Israel near the border with Lebanon. AFP
    Israeli soldiers patrol in armoured personnel carriers at an undisclosed position in northern Israel near the border with Lebanon. AFP
  • People rally in support of Israel outside the Colorado State Capitol Building in Denver, Colorado. AP
    People rally in support of Israel outside the Colorado State Capitol Building in Denver, Colorado. AP
  • Children in Khan Yunis, Gaza. Getty Images
    Children in Khan Yunis, Gaza. Getty Images
  • Residents of Gaza City evacuate as Israel continues bombing of the Gaza strip. EPA
    Residents of Gaza City evacuate as Israel continues bombing of the Gaza strip. EPA
  • Protesters participate in a rally in support of Palestinian people, on Paulista Avenue in Sao Paulo, Brazil. EPA
    Protesters participate in a rally in support of Palestinian people, on Paulista Avenue in Sao Paulo, Brazil. EPA
  • A Palestinian house razed by Israeli strikes in the central Gaza Strip on October 15. Reuters
    A Palestinian house razed by Israeli strikes in the central Gaza Strip on October 15. Reuters
  • A man rearranges Jewish prayer books after a synagogue was hit by a rocket launched from the Gaza Strip into Ashkelon, southern Israel. Reuters
    A man rearranges Jewish prayer books after a synagogue was hit by a rocket launched from the Gaza Strip into Ashkelon, southern Israel. Reuters
  • Volunteers clean up at the synagogue in Ashkelon. Reuters
    Volunteers clean up at the synagogue in Ashkelon. Reuters
  • Laden aid lorries wait for the opening of the Gaza-Egypt border in North Sinai, Egypt. Getty Images
    Laden aid lorries wait for the opening of the Gaza-Egypt border in North Sinai, Egypt. Getty Images
  • Injured Palestinians arrive at Nasser Hospital in the Gaza Strip, an enclave sealed off by Israel and hit by sustained retaliatory air strikes after the surprise Hamas attack. Getty Images
    Injured Palestinians arrive at Nasser Hospital in the Gaza Strip, an enclave sealed off by Israel and hit by sustained retaliatory air strikes after the surprise Hamas attack. Getty Images
  • Rockets are fired from the Gaza Strip towards Israel by the Al Qassam Brigades, the military wing of Hamas. EPA
    Rockets are fired from the Gaza Strip towards Israel by the Al Qassam Brigades, the military wing of Hamas. EPA
  • Palestinians sit by a building destroyed in an Israeli air strike in Rafah, Gaza. AP
    Palestinians sit by a building destroyed in an Israeli air strike in Rafah, Gaza. AP
  • Lorries carrying humanitarian aid to Palestine line up on the desert road from Cairo, heading for the Rafah border crossing into Gaza. Reuters
    Lorries carrying humanitarian aid to Palestine line up on the desert road from Cairo, heading for the Rafah border crossing into Gaza. Reuters
  • Palestinians wait at the Rafah border crossing between the Gaza Strip and Egypt. AP
    Palestinians wait at the Rafah border crossing between the Gaza Strip and Egypt. AP
  • Palestinian children wounded in Israeli air strikes are brought to Al Aqsa hospital in Deir El Balah, Gaza. AP
    Palestinian children wounded in Israeli air strikes are brought to Al Aqsa hospital in Deir El Balah, Gaza. AP
  • Palestinians charge their phones using solar power as electricity supplies remain cut off in Khan Younis, southern Gaza. Reuters
    Palestinians charge their phones using solar power as electricity supplies remain cut off in Khan Younis, southern Gaza. Reuters
  • Palestinians wounded in Israeli air strikes are carried into Al Aqsa hospital in Deir El Balah, Gaza. AP Photo
    Palestinians wounded in Israeli air strikes are carried into Al Aqsa hospital in Deir El Balah, Gaza. AP Photo
  • Palestinians queue to refill water containers at Rafah refugee camp in southern Gaza. AFP
    Palestinians queue to refill water containers at Rafah refugee camp in southern Gaza. AFP
  • Palestinians attend to the wounded after Israeli air strikes in Khan Younis in the Gaza Strip. Reuters
    Palestinians attend to the wounded after Israeli air strikes in Khan Younis in the Gaza Strip. Reuters
  • Residents carry a few belongings as they begin to evacuate following an Israeli warning of increased military operations in the Gaza Strip. EPA
    Residents carry a few belongings as they begin to evacuate following an Israeli warning of increased military operations in the Gaza Strip. EPA
  • Internally displaced Palestinians take refuge at a UN school, in the Rafah refugee camp, in the south of the Gaza Strip. AFP
    Internally displaced Palestinians take refuge at a UN school, in the Rafah refugee camp, in the south of the Gaza Strip. AFP
  • A wounded boy is rescued from the rubble after Israeli air strikes, in Khan Younis. Reuters
    A wounded boy is rescued from the rubble after Israeli air strikes, in Khan Younis. Reuters
  • An area with destroyed buildings is deserted after residents of Gaza city began to evacuate. EPA
    An area with destroyed buildings is deserted after residents of Gaza city began to evacuate. EPA
  • Palestinians in Khan Younis search for casualties under the rubble in the aftermath of Israeli air strikes. Reuters
    Palestinians in Khan Younis search for casualties under the rubble in the aftermath of Israeli air strikes. Reuters
  • Khan Younis in the southern Gaza Strip was bombed by Israeli forces in retaliation for last week's incursion by Hamas into Israel. Reuters
    Khan Younis in the southern Gaza Strip was bombed by Israeli forces in retaliation for last week's incursion by Hamas into Israel. Reuters
  • Khan Younis is in the southern Gaza Strip, where more than a million people in the north have been urged to travel by Israel as it carries out an anticipated ground invasion.
    Khan Younis is in the southern Gaza Strip, where more than a million people in the north have been urged to travel by Israel as it carries out an anticipated ground invasion.
  • Palestinians search for casualties in Khan Younis. More than 1,500 people have been killed and injured by Israeli attacks on Gaza in the past week. Reuters
    Palestinians search for casualties in Khan Younis. More than 1,500 people have been killed and injured by Israeli attacks on Gaza in the past week. Reuters
  • A rescue worker searches for casualties under the rubble of a building in Khan Younis. Reuters
    A rescue worker searches for casualties under the rubble of a building in Khan Younis. Reuters
  • A mourner grieves for a relative killed by an Israeli airstrike in Rafah, Gaza Strip. AP
    A mourner grieves for a relative killed by an Israeli airstrike in Rafah, Gaza Strip. AP
  • Palestinians evacuate a wounded youth after an Israeli airstrike in Rafah, Gaza Strip. AP
    Palestinians evacuate a wounded youth after an Israeli airstrike in Rafah, Gaza Strip. AP
  • Palestinians flee northern Gaza as Israeli ground forces prepare to enter the Strip. AP
    Palestinians flee northern Gaza as Israeli ground forces prepare to enter the Strip. AP
  • Palestinians have formed convoys to flee northern Gaza. AP
    Palestinians have formed convoys to flee northern Gaza. AP
  • Traffic queues as Palestinians flee northern Gaza for the south. AP
    Traffic queues as Palestinians flee northern Gaza for the south. AP
  • Smoke rises following an Israeli airstrike in Gaza City. AP
    Smoke rises following an Israeli airstrike in Gaza City. AP
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

It's up to you to go green

Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.

“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”

When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.

He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.

“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.

One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.  

The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.

Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.

But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”

Results
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THE DRAFT

The final phase of player recruitment for the T10 League has taken place, with UAE and Indian players being drafted to each of the eight teams.

Bengal Tigers
UAE players: Chirag Suri, Mohammed Usman
Indian: Zaheer Khan

Karachians
UAE players: Ahmed Raza, Ghulam Shabber
Indian: Pravin Tambe

Kerala Kings
UAE players: Mohammed Naveed, Abdul Shakoor
Indian: RS Sodhi

Maratha Arabians
UAE players: Zahoor Khan, Amir Hayat
Indian: S Badrinath

Northern Warriors
UAE players: Imran Haider, Rahul Bhatia
Indian: Amitoze Singh

Pakhtoons
UAE players: Hafiz Kaleem, Sheer Walli
Indian: RP Singh

Punjabi Legends
UAE players: Shaiman Anwar, Sandy Singh
Indian: Praveen Kumar

Rajputs
UAE players: Rohan Mustafa, Ashfaq Ahmed
Indian: Munaf Patel

The Case For Trump

By Victor Davis Hanson
 

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

THE DETAILS

Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5

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 Freedom Artist

By Ben Okri (Head of Zeus)

Turning%20waste%20into%20fuel
%3Cp%3EAverage%20amount%20of%20biofuel%20produced%20at%20DIC%20factory%20every%20month%3A%20%3Cstrong%3EApproximately%20106%2C000%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EAmount%20of%20biofuel%20produced%20from%201%20litre%20of%20used%20cooking%20oil%3A%20%3Cstrong%3E920ml%20(92%25)%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3ETime%20required%20for%20one%20full%20cycle%20of%20production%20from%20used%20cooking%20oil%20to%20biofuel%3A%20%3Cstrong%3EOne%20day%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3EEnergy%20requirements%20for%20one%20cycle%20of%20production%20from%201%2C000%20litres%20of%20used%20cooking%20oil%3A%3Cbr%3E%3Cstrong%3E%E2%96%AA%20Electricity%20-%201.1904%20units%3Cbr%3E%E2%96%AA%20Water-%2031%20litres%3Cbr%3E%E2%96%AA%20Diesel%20%E2%80%93%2026.275%20litres%3C%2Fstrong%3E%3C%2Fp%3E%0A
Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

WIDE%20VIEW
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UAE%20SQUAD
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Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

Price: From Dh1,700,000

Available: Now

The White Lotus: Season three

Creator: Mike White

Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell

Rating: 4.5/5

Updated: October 14, 2023, 1:21 PM