Live updates: Follow the latest news on Israel-Gaza
Israel appears to be following through on its promise to wipe out Hamas's hierarchy and the people behind the October 7 attacks after a strike killed the militant group's deputy leader.
Saleh Al Arouri was assassinated alongside six other Hamas operatives when a drone struck a building in a busy Beirut suburb on Tuesday, in a move that threatens the risk of a wider war.
Mr Al Arouri, who helped finance the transfer of weapons and money to Hamas since the 1980s, is the group's most senior leader to be killed in the conflict.
Last year, Mr Al Arouri was seen in Lebanon as images emerged of him holding talks with Hassan Nasrallah, the leader of Hezbollah, and Palestinian Islamic Jihad chief Ziyad Al Nakhalah.
Israel has not admitted responsibility for his assassination, but Prime Minister Benjamin Netanyahu warned in November that the military would “operate against Hamas leaders wherever they are”.
'No distinction' between political and military leaders
Experts told The National that Israel would make “no distinction” between Hamas’s political and military leadership and its hit list would be “exhaustive and ranked in value order”.
Mohammed Deif, commander of Hamas's military wing, Yahya Sinwar, founding member of its military wing and intelligence service, and the group’s political leader in the Gaza Strip are believed to be the remaining chief targets in Israel’s sights.
Since the start of retaliatory action, Israel has openly declared that Mr Sinwar is "a dead man walking".
Mr Deif, who was born in a Gazan refugee camp, and Mr Sinwar, whose home came under fire in recent weeks, have spent time in prison and been the subject of assassination attempts.
Dr Alan Mendoza, executive director of the Henry Jackson Society, told The National that Israel would be ranking its targets in order of value similar to the 55 playing cards the US-led coalition, which invaded Iraq in 2003, gave to its troops to identify the most wanted members of Saddam Hussein's government.
“Israel’s targets will be the leadership of Hamas located in Gaza, although if the opportunity to eradicate Hamas leaders elsewhere presents itself then we can expect Israel to follow through on this as well,” he said.
“No distinction will be made between political and military leadership because Hamas is a terrorist group, and therefore all its arms are tied to the same cause.
"We can assume that the Israeli list will be exhaustive and ranked in value order, in a similar way to the Baathist playing cards the coalition deployed when removing Saddam Hussein’s regime."
Other names include Tawfik Abu Naim, the head of the security apparatus, Vahi Moshtaha, Mr Sinwar's senior adviser, Marwan Issa, Mr Deif's deputy and the co-ordinator of the military and political wings, and Ahmed Ahandor, commander of the northern Gaza Strip, but there are others.
Director of The Counter Extremism Project, Hans-Jakob Schindler, believes Israel will target Hamas’s military and political leadership but will take aim at its military commanders first.
“It is clear, of course, that 'destroying Hamas' involves at minimum two sets of targets,” he said.
“The priority is the physical terrorist infrastructure, which includes tunnels, weapons, rockets and fighters, as well as the terrorist command and control structure, which is the leadership of the terrorist forces, the commanders and the Hamas intelligence apparatus.
“In my assessment, these are the things that Israel is focusing on first. In addition, in order to reduce the influence that Hamas has, the political leadership in and outside of Gaza is the second priority.
“Hamas is a hybrid organisation and therefore does ideological and social work in addition to its terrorist activities," he added. "However, it is also a strictly hierarchical organisation, meaning the overall leadership of the organisation as well as its political/ideological leadership bear responsibility for the terrorist activities and therefore are also important.
“Furthermore, in order to diminish Hamas’s influence in the Gaza Strip will mean that Israel will also have to focus on the ideological structures that Hamas has set up to maintain power in Gaza.”
Israel's task will be made more challenging because Hamas's main political leadership live abroad between Qatar and Turkey and the organisation also has offices in Lebanon, Syria Iran, and other places.
Who are Israel's key targets?
Mohammed Deif
He was born in 1965 in the Khan Younis refugee camp in the Gaza Strip and is the commander of Hamas’s military wing.
He joined Hamas during the first Palestinian uprising, which began in 1987, and was arrested by Israel in 1989, spending about 16 months in detention.
He earned a degree in science from the Islamic University in Gaza, where he studied physics, chemistry and biology.
Rising through the Hamas ranks, Mr Deif developed the group's network of tunnels and its bomb-making expertise. He has topped Israel's most-wanted list for decades, suspected of involvement in the deaths of dozens of Israelis in suicide bombings.
His wife and children were killed by an Israeli air strike in 2014.
A survivor of seven Israeli assassination attempts, the most recent in 2021, Mr Deif rarely speaks and never appears in public.
His survival while running Hamas's armed wing has earned him the status of Palestinian folk hero. In videos he is masked, or just a silhouette of him is shown.
There are only three known photographs of Mr Deif: one taken in his 20s, another of him masked and an image of his shadow, which was used when the audio tape was broadcast.
His current whereabouts are unknown, although he is most likely in Gaza in the maze of tunnels under the enclave.
Yahya Sinwar
The group’s political leader in the Gaza Strip since 2017 is a founding member of Hamas’s military wing and intelligence service.
Mr Sinwar has served more than two decades in Israeli prisons before being released in a 2011 prisoner swap. He emerged as the militant group’s leader in Gaza – its top leadership resides abroad – in 2017.
After the October 7 attack, Israel described him as the "face of evil" and described him as the "mastermind" behind the raid.
Mr Sinwar grew up in southern Gaza’s main city of Khan Younis.
In early 1988, he was arrested and sentenced to life in jail for killing two Israeli soldiers.
Tawfik Abu Naim
He ran the security apparatus for Hamas.
In 1989 he was arrested by Israel but was released in 2011 in a prisoner exchange. He survived an Israeli assassination attempt in October 2017.
Vahi Moshtaha
He is Mr Sinwar's senior adviser.
Marwan Issa
He acts as Mr Deif's deputy and the co-ordinator of the Hamas military and political wings.
Muhammad Sinwar
Yahya's brother and commander of the southern Gaza Strip, who has previously been accused of kidnapping an Israeli soldier.
Muhammad Shabana
Commander of the Rafah Brigade.
Eaz al-Din Haddad
Commander of the Gaza City Brigade.
Ismail Haniyeh
A senior political leader of Hamas and served as deputy leader of Hamas between 2014 and 2017 and as Hamas’s prime minister in Gaza between 2007 and 2014. He was born in the Al-Shati refugee camp in the Gaza Strip in 1962 and became involved with Hamas while at university. He lives in Qatar.
Khaled Meshaal
The former chief of Hamas’s political bureau and current leader of Hamas’s diaspora office. He lives in Qatar.
Mahmoud Al Zahar
A senior member of Hamas.
'Israel will believe they all played role in attack'
Mr Mendoza said all those listed will be considered to have played a role in the October 7 raid.
“All these individuals and their counterparts located overseas will be deemed to have played a role in the October 7 massacres, as it would have been impossible for Hamas to have taken a decision of such gravity without the buy-in of all its senior players,” he said.
Dr Schindler said pressure will now be mounting on Qatar to reconsider its agreement to allow some of the Hamas leadership to live there.
“This will also mean that there will be political pressure on Qatar from governments to rethink its current, absolutely permissible approach to the Hamas leadership, which the country allows to live and work in Qatar,” he said.
“This has to change following this massive, pogrom-like attack against Israel. Qatar should have been aware that hosting the leadership of a terror group was risky before, but at least now, it should have become obvious to everyone in Doha that the Hamas leadership in Qatar is a massive political liability. Therefore, the stance of Qatar towards these individuals should and must change.”
At least 1,400 people died in the October 7 attack in Israel, and more than 6,500 Palestinians have been killed in Israeli strikes on Gaza, including 2,704 children, in the Israeli military response which followed, the Health Ministry in Gaza said.
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
Reading List
Practitioners of mindful eating recommend the following books to get you started:
Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung
How to Eat by Thich Nhat Hanh
The Mindful Diet by Dr Ruth Wolever
Mindful Eating by Dr Jan Bays
How to Raise a Mindful Eaterby Maryann Jacobsen
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
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
MATCH INFO
World Cup qualifier
Thailand 2 (Dangda 26', Panya 51')
UAE 1 (Mabkhout 45 2')
Dunki
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Explainer: Tanween Design Programme
Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.
The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.
It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.
The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.
Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”
SPEC%20SHEET%3A%20APPLE%20IPHONE%2014%20PRO%20MAX
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SUE%20GRAY'S%20FINDINGS
%3Cp%3E%22Whatever%20the%20initial%20intent%2C%20what%20took%20place%20at%20many%20of%20these%20gatherings%20and%20the%3Cbr%3Eway%20in%20which%20they%20developed%20was%20not%20in%20line%20with%20Covid%20guidance%20at%20the%20time.%3C%2Fp%3E%0A%3Cp%3E%22Many%20of%20these%20events%20should%20not%20have%20been%20allowed%20to%20happen.%20It%20is%20also%20the%20case%20that%20some%20of%20the%3Cbr%3Emore%20junior%20civil%20servants%20believed%20that%20their%20involvement%20in%20some%20of%20these%20events%20was%20permitted%20given%20the%20attendance%20of%20senior%20leaders.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22The%20senior%20leadership%20at%20the%20centre%2C%20both%20political%20and%20official%2C%20must%20bear%20responsibility%20for%20this%20culture.%C2%A0%3C%2Fp%3E%0A%3Cp%3E%22I%20found%20that%20some%20staff%20had%20witnessed%20or%20been%20subjected%20to%20behaviours%20at%20work%20which%20they%20had%20felt%20concerned%20about%20but%20at%20times%20felt%20unable%20to%20raise%20properly.%3C%2Fp%3E%0A%3Cp%3E%22I%20was%20made%20aware%20of%20multiple%20examples%20of%20a%20lack%20of%20respect%20and%20poor%20treatment%20of%20security%20and%20cleaning%20staff.%20This%20was%20unacceptable.%22%C2%A0%3C%2Fp%3E%0A
Mina Cup winners
Under 12 – Minerva Academy
Under 14 – Unam Pumas
Under 16 – Fursan Hispania
Under 18 – Madenat
The%20specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%204cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E261hp%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E400Nm%20at%201%2C750-4%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E10.5L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C999%20(VX%20Luxury)%3B%20from%20Dh149%2C999%20(VX%20Black%20Gold)%3C%2Fp%3E%0A
Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EHakbah%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2018%0D%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENaif%20AbuSaida%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ESaudi%20Arabia%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E22%20%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%20%3C%2Fstrong%3E%24200%2C000%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Epre-Series%20A%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EGlobal%20Ventures%20and%20Aditum%20Investment%20Management%0D%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
The%20US%20Congress%20explained
%3Cp%3E-%20Congress%20is%20one%20of%20three%20branches%20of%20the%20US%20government%2C%20and%20the%20one%20that%20creates%20the%20nation's%20federal%20laws%3C%2Fp%3E%0A%3Cp%3E-%20Congress%20is%20divided%20into%20two%20chambers%3A%20The%20House%20of%20Representatives%20and%20the%20Senate%3C%2Fp%3E%0A%3Cp%3E-%C2%A0The%20House%20is%20made%20up%20of%20435%20members%20based%20on%20a%20state's%20population.%20House%20members%20are%20up%20for%20election%20every%20two%20years%3C%2Fp%3E%0A%3Cp%3E-%20A%20bill%20must%20be%20approved%20by%20both%20the%20House%20and%20Senate%20before%20it%20goes%20to%20the%20president's%20desk%20for%20signature%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%20218%20seats%20to%20be%20in%20control%20of%20the%20House%20of%20Representatives%3C%2Fp%3E%0A%3Cp%3E-%20The%20Senate%20is%20comprised%20of%20100%20members%2C%20with%20each%20state%20receiving%20two%20senators.%20Senate%20members%20serve%20six-year%20terms%3C%2Fp%3E%0A%3Cp%3E-%20A%20political%20party%20needs%2051%20seats%20to%20control%20the%20Senate.%20In%20the%20case%20of%20a%2050-50%20tie%2C%20the%20party%20of%20the%20president%20controls%20the%20Senate%3C%2Fp%3E%0A
Zimbabwe v UAE, ODI series
All matches at the Harare Sports Club:
1st ODI, Wednesday, April 10
2nd ODI, Friday, April 12
3rd ODI, Sunday, April 14
4th ODI, Tuesday, April 16
UAE squad: Mohammed Naveed (captain), Rohan Mustafa, Ashfaq Ahmed, Shaiman Anwar, Mohammed Usman, CP Rizwan, Chirag Suri, Mohammed Boota, Ghulam Shabber, Sultan Ahmed, Imran Haider, Amir Hayat, Zahoor Khan, Qadeer Ahmed
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
Dirham Stretcher tips for having a baby in the UAE
Selma Abdelhamid, the group's moderator, offers her guide to guide the cost of having a young family:
• Buy second hand stuff
They grow so fast. Don't get a second hand car seat though, unless you 100 per cent know it's not expired and hasn't been in an accident.
• Get a health card and vaccinate your child for free at government health centres
Ms Ma says she discovered this after spending thousands on vaccinations at private clinics.
• Join mum and baby coffee mornings provided by clinics, babysitting companies or nurseries.
Before joining baby classes ask for a free trial session. This way you will know if it's for you or not. You'll be surprised how great some classes are and how bad others are.
• Once baby is ready for solids, cook at home
Take the food with you in reusable pouches or jars. You'll save a fortune and you'll know exactly what you're feeding your child.
The specs: 2018 Nissan Altima
Price, base / as tested: Dh78,000 / Dh97,650
Engine: 2.5-litre in-line four-cylinder
Power: 182hp @ 6,000rpm
Torque: 244Nm @ 4,000rpm
Transmission: Continuously variable tranmission
Fuel consumption, combined: 7.6L / 100km
Most%20polluted%20cities%20in%20the%20Middle%20East
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Despacito's dominance in numbers
Released: 2017
Peak chart position: No.1 in more than 47 countries, including the United States, the United Kingdom, Australia and Lebanon
Views: 5.3 billion on YouTube
Sales: With 10 million downloads in the US, Despacito became the first Latin single to receive Diamond sales certification
Streams: 1.3 billion combined audio and video by the end of 2017, making it the biggest digital hit of the year.
Awards: 17, including Record of the Year at last year’s prestigious Latin Grammy Awards, as well as five Billboard Music Awards
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5