Live updates: Follow the latest news on Israel-Gaza
As Gaza's desalination plants grind to a halt, queues of people carrying empty water bottles have become longer and the chances of full vessels making it back to thirsty families have become dimmer.
“We heat the salt water, and when it cools, we drink it,” said Mahmoud Al Shorbaji, as people behind him stood in line.
Even children's powdered milk is not completely safe to drink.
“I came here so I can fill up water for my kids,” said Fadel Hamad, a Palestinian father and refugee. “The little children need to drink and we need to make milk for them. The water in the tanks is salty and not suitable for drinking.”
Gaza has been attacked relentlessly by the Israeli military in response to the devastating Hamas attacks in southern Israel on October 7.
A small fraction of the enclave's water comes from Israel, while about 90 per cent comes from groundwater wells that need to be treated for human consumption. The main issue is the lack of electricity and fuel to power water pumps across the city.
Air strikes have also led most water lorries to suspend operations and bottled water is severely limited and unaffordable, according to the UN.
Some civilians, like Wafa Matar, 31, said her own children haven't had access to any water since October 7.
“We have no water, no electricity. Whatever we are getting is being used for drinking water,” she told The National on the 13th day of Hamas's war with Israel.
“My children have not had a bath since the beginning of the war.”
Ms Matar said she had waited in line for hours for bread but was unable to get any.
Food supplies are also running low for the 2.3 million population as only 20 lorries of aid have so far been able to access the coastal enclave.
“Gaza is running out of water and Gaza is running out of life,” said Philippe Lazzarini, chief of the UN agency for Palestinians earlier this week.
Ms Matar left her home after a blast targeted a building nearby and her husband was apprehended by authorities for unknown reasons.
Residents who spoke to The National told similar stories of hardship and desperation as officials continued to warn about the spread of communicable diseases due to the lack of sanitation.
Looming water catastrophe
“I walk a long distance and get water from a truck by paying money,” said one young boy. “Our house was struck by an air strike.”
Amna Mustafa, a 27-year-old mother of two, told The National that her family, like many others, are struggling to salvage enough water to use on a daily basis.
“Not having water and electricity is hard with children. With the blast and dust, it's hard to keep the kids and surroundings clean. I couldn’t heat enough water to bathe them and I'm worried they will get sick from bathing in freezing water,” she said.
Ms Mustafa said the process to fill her family's water tank was “painful”.
Many parents are finding it frustrating not being able to provide their children with basic hygiene and secure surroundings.
“This is a simple yet impossible task for a parent to do here,” she said.
Gaza usually produces 850 tonnes of rubbish per day, Gaza Municipality spokesman Hosni Mhanna told The National.
Since the war erupted, it increased daily by 250 tonnes.
“Authorities are struggling to keep up with it,” said Mr Mhanna.
Volunteer groups are attempting to remove rubbish from the streets, but are unable to keep up with the significant amount as air strikes continue.
“We have resorted to leaving the garbage in one area due to security reasons and continuous air strikes and then taking them to an area to burn them,” Mr Mhanna said.
“We are attempting to control the situation in every way we can,” he said.
Tagreed Saeed, a 38-year-old mother of three, said the smell of rubbish was filling the streets.
Ms Saeed said she is worried “about the spread of disease from unhygienic surroundings” and that “her children will fall ill and there are no functioning hospitals”.
The Gaza Health Ministry has called upon retired doctors to head to work “immediately” at medical complexes.
The ministry has said it is accepting volunteers for those with “a permit to work in various medical fields”, as well as paramedics.
The Health Ministry said Israeli air strikes have hindered efforts to reach the wounded because of the destruction of roads leading to hospitals.
More than 3,785 people, including 1,524 children, 1,000 women and 120 elderly people, have been killed in Gaza, including 44 medical personnel, the ministry said.
About 1,400 people in Israel have been killed since the start of the war.
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Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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Tokenisation refers to the issuance of a blockchain token, which represents a virtually tradable real, tangible asset. A tokenised asset is easily transferable, offers good liquidity, returns and is easily traded on the secondary markets.
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Bio
Born in Dibba, Sharjah in 1972.
He is the eldest among 11 brothers and sisters.
He was educated in Sharjah schools and is a graduate of UAE University in Al Ain.
He has written poetry for 30 years and has had work published in local newspapers.
He likes all kinds of adventure movies that relate to his work.
His dream is a safe and preserved environment for all humankind.
His favourite book is The Quran, and 'Maze of Innovation and Creativity', written by his brother.
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 specs: 2018 Mazda CX-5
Price, base / as tested: Dh89,000 / Dh130,000
Engine: 2.5-litre four-cylinder
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Fuel consumption, combined: 7.1L / 100km
The Uefa Awards winners
Uefa Men's Player of the Year: Virgil van Dijk (Liverpool)
Uefa Women's Player of the Year: Lucy Bronze (Lyon)
Best players of the 2018/19 Uefa Champions League
Goalkeeper: Alisson (Liverpool)
Defender: Virgil van Dijk (Liverpool)
Midfielder: Frenkie de Jong (Ajax)
Forward: Lionel Messi (Barcelona)
Uefa President's Award: Eric Cantona
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Ferrari 12Cilindri specs
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Mohammed bin Zayed Majlis
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Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
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