Live updates: Follow the latest news on Israel-Gaza
A doctor in Gaza searched for hours, along with dozens of others, hoping to find his cousin’s family beneath the rubble of a building that was demolished in an Israeli air strike.
After hours of heaving chunks of cement, bricks and twisted metal to search for survivors, all 13 members of the family were found dead under the debris.
“We tried to rescue without any tools, using our hands. We tried for hours, and finally we found that all of them had died,” Dr Mohamed Abu Shawish told The National.
Everyone died, my cousin, his wife, sons, daughters, older parents, everyone
Dr Mohamed Abu Shawish,
a doctor in Gaza
The clinical psychologist had received a frantic call for help from his cousin, who lives a few blocks away from Dr Shawish in central Gaza.
“But there is no capacity to rescue people. Everyone died, my cousin, his wife, sons, daughters, older parents, everyone,” he said.
“When we tried to call my cousin, he answered from under the rubble for two minutes and then we lost the connection. That was it, that was the end.”
The next morning after consoling heart-broken relatives, the physician was back at work treating the injured at the Al Aqsa hospital in central Gaza.
Dr Shawish said most patients he treated on Sunday had been queuing in long lines for bread at a bakery near the hospital when an explosion struck nearby.
“There have been five or six attacks just from this morning,” he said.
“The Israeli government said to people, go to the south, so people came here from the north.
“It is mainly children and women who were out to get food or bread from the bakery – these are the people injured in the bombing.”
'The wounded are everywhere'
Dr Shawish described how medics were being forced to select patients to administer anaesthesia as medical and fuel supplies run critically low.
“We have to choose who we can give anaesthesia to. We only keep it for urgent, life-saving surgery,” Dr Shawish said.
“The wounded are everywhere, they are on the floor, on the stairs, in the garden.
“It cannot be imagined how doctors are working to treat the wounded.”
Hospitals in Gaza are overflowing with people seeking refuge from the bombings and families crowded into the buildings and compounds.
On the 16th day of the Israel-Gaza war, the death toll in the besieged Palestinian enclave has risen to more than 4,650, with more than 14,240 people wounded.
More than 200 people were killed in the last 24 hours, Gaza’s health ministry said, with women, children and the elderly making up most of the victims.
Israel declared war on October 7, vowing to obliterate Hamas after the militant group attacked Israeli towns near the Gaza border, killing 1,400 people and taking about 200 hostages.
The doctor appealed for an end to the bombing.
“I need people from all over the world to put pressure on their governments to stop this genocide,” Dr Shawish said.
“Every day we are losing hundreds. When will this end?”
20 slices of bread after three hours
Lubna, a mother of four, said there was no respite for residents fleeing Israeli air strikes.
“My friend lost many family members who were running from the north, they were on the road when they died,” said Lubna, who declined to give her full name.
Israel had warned residents of northern Gaza to evacuate to the south, but buildings in southern areas have also been hit by air strikes.
Lubna's family moved from the eastern edge of Khan Younis city to the central area and have taken shelter in a relative’s house.
With about 14 people sharing a room without electricity and water, the situation has reached breaking point.
“We stand in line to buy bread for three hours and we get 20 slices of bread for 14 people, that is all,” she said.
“We don’t go to the bathroom often because there is no water.”
The family is unable to find medicine needed by her in-laws, who are in their late 80s and suffer from high blood pressure and diabetes.
“We are normal people with lives, dreams and kids,” she said.
“We had a beautiful house, good jobs. We want to go back to our normal lives.”
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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
More on animal trafficking
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
Countdown to Zero exhibition will show how disease can be beaten
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.
