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.
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
Kanye%20West
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ICC Awards for 2021
MEN
Cricketer of the Year – Shaheen Afridi (Pakistan)
T20 Cricketer of the Year – Mohammad Rizwan (Pakistan)
ODI Cricketer of the Year – Babar Azam (Pakistan)
Test Cricketer of the Year – Joe Root (England)
WOMEN
Cricketer of the Year – Smriti Mandhana (India)
ODI Cricketer of the Year – Lizelle Lee (South Africa)
T20 Cricketer of the Year – Tammy Beaumont (England)
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
Profile of Foodics
Founders: Ahmad AlZaini and Mosab AlOthmani
Based: Riyadh
Sector: Software
Employees: 150
Amount raised: $8m through seed and Series A - Series B raise ongoing
Funders: Raed Advanced Investment Co, Al-Riyadh Al Walid Investment Co, 500 Falcons, SWM Investment, AlShoaibah SPV, Faith Capital, Technology Investments Co, Savour Holding, Future Resources, Derayah Custody Co.
The specs: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
'Nope'
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THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
'The Batman'
Stars:Robert Pattinson
Director:Matt Reeves
Rating: 5/5
The line up
Friday: Giggs, Sho Madjozi and Masego
Saturday: Nas, Lion Bbae, Roxanne Shante and DaniLeigh
Sole DXB runs from December 6 to 8 at Dubai Design District. Weekend pass is Dh295 while a one day pass is Dh195. Tickets are available from www.soledxb.com
The specs
Engine: 5.0-litre V8
Power: 480hp at 7,250rpm
Torque: 566Nm at 4,600rpm
Transmission: 10-speed auto
Fuel consumption: L/100km
Price: Dh306,495
On sale: now
More from Neighbourhood Watch:
BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
COMPANY%20PROFILE
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MATCH INFO
Euro 2020 qualifier
Russia v Scotland, Thursday, 10.45pm (UAE)
TV: Match on BeIN Sports
RESULTS
Time; race; prize; distance
4pm: Maiden; (D) Dh150,000; 1,200m
Winner: General Line, Xavier Ziani (jockey), Omar Daraj (trainer)
4.35pm: Maiden (T); Dh150,000; 1,600m
Winner: Travis County, Adrie de Vries, Ismail Mohammed
5.10pm: Handicap (D); Dh175,000; 1,200m
Winner: Scrutineer, Tadhg O’Shea, Ali Rashid Al Raihe
5.45pm: Maiden (D); Dh150,000; 1,600m
Winner: Yulong Warrior, Richard Mullen, Satish Seemar
6.20pm: Maiden (D); Dh150,000; 1,600m
Winner: Ejaaby, Jim Crowley, Doug Watson
6.55pm: Handicap (D); Dh160,000; 1,600m
Winner: Storyboard, Richard Mullen, Satish Seemar
7.30pm: Handicap (D); Dh150,000; 2,200m
Winner: Grand Dauphin, Gerald Mosse, Ahmed Al Shemaili
8.05pm: Handicap (T); Dh190,000; 1,800m
Winner: Good Trip, Tadhg O’Shea, Ali Rashid Al Raihe
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
Find the right policy for you
Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.
Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.
Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.
Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.
If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.
Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.
Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”
'Midnights'
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Tips to stay safe during hot weather
- Stay hydrated: Drink plenty of fluids, especially water. Avoid alcohol and caffeine, which can increase dehydration.
- Seek cool environments: Use air conditioning, fans, or visit community spaces with climate control.
- Limit outdoor activities: Avoid strenuous activity during peak heat. If outside, seek shade and wear a wide-brimmed hat.
- Dress appropriately: Wear lightweight, loose and light-coloured clothing to facilitate heat loss.
- Check on vulnerable people: Regularly check in on elderly neighbours, young children and those with health conditions.
- Home adaptations: Use blinds or curtains to block sunlight, avoid using ovens or stoves, and ventilate living spaces during cooler hours.
- Recognise heat illness: Learn the signs of heat exhaustion and heat stroke (dizziness, confusion, rapid pulse, nausea), and seek medical attention if symptoms occur.
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
UAE currency: the story behind the money in your pockets
A little about CVRL
Founded in 1985 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, the Central Veterinary Research Laboratory (CVRL) is a government diagnostic centre that provides testing and research facilities to the UAE and neighbouring countries.
One of its main goals is to provide permanent treatment solutions for veterinary related diseases.
The taxidermy centre was established 12 years ago and is headed by Dr Ulrich Wernery.
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About Okadoc
Date started: Okadoc, 2018
Founder/CEO: Fodhil Benturquia
Based: Dubai, UAE
Sector: Healthcare
Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth
Funding stage: Series B fundraising round to conclude in February
Investors: Undisclosed