Israel and Lebanese armed group Hezbollah engaged in another round of armed engagements on Sunday, as fears related to a second front opening in the Israel-Gaza war heightened.
Hezbollah on Sunday morning said it had "targeted a Zionist enemy army centre in the Shtula area with guided missiles".
In a separate statement, the group said one of its fighters had died Sunday.
Hezbollah said the strikes were in retaliation for separate "Israeli aggressions" that killed two civilians and struck journalists, killing a Reuters videographer and wounding others.
Lebanon's army blamed an Israeli rocket which hit a car belonging to the journalists. Israel's army said it was "looking into" who launched the strike.
Hamas' armed wing the Al Qassam Brigades said on Sunday it fired 20 rockets from Lebanon on two Israeli settlements.
On Sunday, the UN's peacekeeping mission in Lebanon (Unifil) was hit by a stray rocket. Lebanese Prime Minister Najib Mikati said no one was injured.
The Israeli army closed the border area to civilians as tit-for-tat fire with Hezbollah and allied Palestinian factions in Lebanon intensified, killing more than 10 people in Lebanon and at least two in Israel since last Sunday.
Israel forces "responded with fire and destroyed Hezbollah positions and the source of the fire", an army spokesman said.
"In addition, there was fire at an Israeli military position. There were no casualties."
He said Israeli forces responded with fire.
"In accordance with the situational assessment and the recent shooting incident in northern Israel, the area up to four kilometres (2.5 miles) from the northern border with Lebanon has been closed," Israeli forces said in another statement.
Sporadic fire
Israel's defence minister said on Sunday that Israel has no interest in waging war on its northern front and that if the Lebanese group Hezbollah restrains itself then Israel will keep the situation along the border as it is.
Sporadic fire across the Israel-Lebanon border over the past week has raised concerns that fighting with Hamas militants in Gaza could escalate into a broader conflict.
On Sunday afternoon sirens sounded across northern Israel, sending residents running for shelter, and the military said it intercepted five of nine rockets fired from Lebanon. It then responded with artillery fire at the area from where the rockets were launched.
"We have no interest in a war in the north. We don't want to escalate the situation," Defence Minister Yoav Gallant told reporters.
"If Hezbollah chooses the path of war, it will pay a very heavy price. Very heavy. But if it restrains itself, we will respect that and keep the situation as it is," Mr Gallant said, noting that there had been exchanges of fire across the border.
The US's national security adviser Jake Sullivan warned on Sunday of the risk of conflict escalating in the Middle East, and said the US is trying to find safe passage for American citizens out of Gaza into Egypt.
Mr Sullivan, who spoke to CBS's 'Face the Nation', said the U.S. is focused on making sure the civilian population leaving Gaza have access to food, water and shelter, and that they can make it into safe areas.
"There is a risk of an escalation of this conflict, the opening of a second front in the north and, of course, Iran's involvement," Mr Sullivan said.
The US remains concerned about proxy forces and Lebanon's Hezbollah, he said.
The bio:
Favourite film:
Declan: It was The Commitments but now it’s Bohemian Rhapsody.
Heidi: The Long Kiss Goodnight.
Favourite holiday destination:
Declan: Las Vegas but I also love getting home to Ireland and seeing everyone back home.
Heidi: Australia but my dream destination would be to go to Cuba.
Favourite pastime:
Declan: I love brunching and socializing. Just basically having the craic.
Heidi: Paddleboarding and swimming.
Personal motto:
Declan: Take chances.
Heidi: Live, love, laugh and have no regrets.
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's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
MATCH INFO
Manchester City 2 (Mahrez 04', Ake 84')
Leicester City 5 (Vardy 37' pen, 54', 58' pen, Maddison 77', Tielemans 88' pen)
Man of the match: Jamie Vardy (Leicester City)
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Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
MATCH INFO
Manchester United 1 (Greenwood 77')
Everton 1 (Lindelof 36' og)
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars
Expo details
Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia
The world fair will run for six months from October 20, 2020 to April 10, 2021.
It is expected to attract 25 million visits
Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.
More than 30,000 volunteers are required for Expo 2020
The site covers a total of 4.38 sqkm, including a 2 sqkm gated area
It is located adjacent to Al Maktoum International Airport in Dubai South
The Settlers
Director: Louis Theroux
Starring: Daniella Weiss, Ari Abramowitz
Rating: 5/5
'Spies in Disguise'
Director: Nick Bruno and Troy Quane
Stars: Will Smith, Tom Holland, Karen Gillan and Roshida Jones
Rating: 4 out of 5 stars
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Read more about the coronavirus
More from Neighbourhood Watch:
Ain Issa camp:
- Established in 2016
- Houses 13,309 people, 2,092 families, 62 per cent children
- Of the adult population, 49 per cent men, 51 per cent women (not including foreigners annexe)
- Most from Deir Ezzor and Raqqa
- 950 foreigners linked to ISIS and their families
- NGO Blumont runs camp management for the UN
- One of the nine official (UN recognised) camps in the region
