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.
Company Profile:
Name: The Protein Bakeshop
Date of start: 2013
Founders: Rashi Chowdhary and Saad Umerani
Based: Dubai
Size, number of employees: 12
Funding/investors: $400,000 (2018)
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
What are NFTs?
Are non-fungible tokens a currency, asset, or a licensing instrument? Arnab Das, global market strategist EMEA at Invesco, says they are mix of all of three.
You can buy, hold and use NFTs just like US dollars and Bitcoins. “They can appreciate in value and even produce cash flows.”
However, while money is fungible, NFTs are not. “One Bitcoin, dollar, euro or dirham is largely indistinguishable from the next. Nothing ties a dollar bill to a particular owner, for example. Nor does it tie you to to any goods, services or assets you bought with that currency. In contrast, NFTs confer specific ownership,” Mr Das says.
This makes NFTs closer to a piece of intellectual property such as a work of art or licence, as you can claim royalties or profit by exchanging it at a higher value later, Mr Das says. “They could provide a sustainable income stream.”
This income will depend on future demand and use, which makes NFTs difficult to value. “However, there is a credible use case for many forms of intellectual property, notably art, songs, videos,” Mr Das says.
AL%20BOOM
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'Shakuntala Devi'
Starring: Vidya Balan, Sanya Malhotra
Director: Anu Menon
Rating: Three out of five stars
The Perfect Couple
Starring: Nicole Kidman, Liev Schreiber, Jack Reynor
Creator: Jenna Lamia
Rating: 3/5
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 CARD
2pm: Maiden Dh 60,000 (Dirt) 1,400m
2.30pm: Handicap Dh 76,000 (D) 1,400m
3pm: Handicap Dh 64,000 (D) 1,200m
3.30pm: Shadwell Farm Conditions Dh 100,000 (D) 1,000m
4pm: Maiden Dh 60,000 (D) 1,000m
4.30pm: Handicap 64,000 (D) 1,950m
UAE rugby season
FIXTURES
West Asia Premiership
Dubai Hurricanes v Dubai Knights Eagles
Dubai Tigers v Bahrain
Jebel Ali Dragons v Abu Dhabi Harlequins
UAE Division 1
Dubai Sharks v Dubai Hurricanes II
Al Ain Amblers v Dubai Knights Eagles II
Dubai Tigers II v Abu Dhabi Saracens
Jebel Ali Dragons II v Abu Dhabi Harlequins II
Sharjah Wanderers v Dubai Exiles II
LAST SEASON
West Asia Premiership
Winners – Bahrain
Runners-up – Dubai Exiles
UAE Premiership
Winners – Abu Dhabi Harlequins
Runners-up – Jebel Ali Dragons
Dubai Rugby Sevens
Winners – Dubai Hurricanes
Runners-up – Abu Dhabi Harlequins
UAE Conference
Winners – Dubai Tigers
Runners-up – Al Ain Amblers
Director: Jon Favreau
Starring: Donald Glover, Seth Rogen, John Oliver
Rating: 2 out of 5 stars
Honeymoonish
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UAE currency: the story behind the money in your pockets
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception