Even though the Israeli military has told people to head south, that part of the Gaza Strip is being struck as well. Reuters
Even though the Israeli military has told people to head south, that part of the Gaza Strip is being struck as well. Reuters
Even though the Israeli military has told people to head south, that part of the Gaza Strip is being struck as well. Reuters
Even though the Israeli military has told people to head south, that part of the Gaza Strip is being struck as well. Reuters

Israeli military action in Gaza 'collective punishment', says UN official


Adla Massoud
  • English
  • Arabic

Live updates: Follow the latest news on Israel-Gaza

The UN on Monday said that Palestinians in the besieged Gaza Strip have been subjected to collective punishment and forced displacement from the north of the territory to the south, saying a ceasefire has become a matter of life and death.

One million people, about half the population of Gaza, have been pushed from the north and told to seek safety in the south over the past three weeks as Israel wages war on Hamas in retaliation for the October 7 attacks.

“Gazans feel that they are not treated as other civilians. Most of them feel trapped in a war they have nothing to do with. They feel the world is equating all of them to Hamas,” said Philippe Lazzarini, head of UNRWA, the UN's agency for Palestinian refugees.

“The current siege imposed on Gaza is collective punishment.”

More than 8,000 Palestinians have now been killed in Israeli attacks, who Mr Lazzarini said included 64 UNRWA staff.

Even though the Israeli military has told people to head south, that part of the Gaza Strip is being struck as well.

“I have said many times, and I will say it again; no place is safe in Gaza,” Mr Lazzarini said.

Dangerous and unrealistic evacuation orders had to end, Lana Nusseibeh, the UAE’s ambassador to the UN said, describing them as “cruel and reckless, and so is our delay as a security council".

“The drums of war are beating. Taking these warnings seriously begins with stopping this war in Gaza. We do not serve Israel’s security by enabling it to go on," she said.

"We cannot reverse the heinous October 7 attacks by condoning this war in which civilians are paying the price. Ignoring what could happen day after day, will have devastating consequences, not only for Israelis and Palestinians, but for the prospects of peace and stability in our region."

Linda Thomas-Greenfield, the US UN ambassador said she supported humanitarian pauses to allow hostages to get out, to allow foreign citizens to leave, and to allow safe passage for civilians.

Mr Lazzarini said a communications blackout at the weekend had accelerated the breaking down of civil order which “will make it extremely difficult, if not impossible” for UNRWA to keep operating in the north.

He warned that hunger and despair are turning into anger against the international community, and in Gaza, “the international community is better known as UNRWA”.

“An entire population is being dehumanised,” Mr Lazzarini said.

More than 670,000 displaced people are now in overcrowded UNRWA schools and buildings, he said.

“The system in place to allow aid into Gaza is geared to fail unless there is political will to make the flow of supplies meaningful, matching the unprecedented humanitarian needs,” Mr Lazzarini added.

According to UN spokesman Stephane Dujarric, 33 lorries carrying water, food and medical supplies entered Gaza through the Rafah crossing on Sunday.

The US is leading negotiations with Israel, Egypt and the UN to try to create a sustained delivery mechanism for aid to Gaza.

The White House said on Monday that it is “confident” of increasing the number of aid lorries getting into Gaza through the Rafah crossing with Egypt to about 100 a day.

“This first phase that we talked to the Israelis about is trying to get it up to about 100 a day,” National Security Council spokesman John Kirby said. “We're confident that we can get there in coming days.”

Speaking on behalf of UN aid chief Martin Griffiths, who is currently in Israel, Lisa Doughten told Security Council members that deliveries through the Rafah crossing from Egypt are “a drop in the ocean compared to the vast scale of needs”.

“More than one entry point into Gaza is indispensable if we are to make a difference – Kerem Shalom, between Israel and Gaza, is the only crossing equipped to rapidly process a sufficiently large number of lorries,” she said.

Ms Thomas-Greenfield warned no amount of aid will matter if it cannot reach people in need.

“The amount of humanitarian assistance flowing into Gaza must be scaled up – urgently. We must do everything possible to save lives,” she said.

Israel intensifies attack on Gaza – in pictures

  • A girl is rescued from the rubble of a building destroyed by Israeli air strikes in Jabalia refugee camp, in the northern Gaza Strip. AP Photo
    A girl is rescued from the rubble of a building destroyed by Israeli air strikes in Jabalia refugee camp, in the northern Gaza Strip. AP Photo
  • An Apache helicopter fires flares, seen from Sderot in southern Israel, close to the border with Gaza. Reuters
    An Apache helicopter fires flares, seen from Sderot in southern Israel, close to the border with Gaza. Reuters
  • Palestinians plug their phones into portable charging stations on a street in Khan Younis, Gaza. Bloomberg
    Palestinians plug their phones into portable charging stations on a street in Khan Younis, Gaza. Bloomberg
  • Residents search survivors among the rubble following Israeli strikes on Jabalia, northern Gaza. EPA
    Residents search survivors among the rubble following Israeli strikes on Jabalia, northern Gaza. EPA
  • Palestinians search for survivors and bodies following Israeli airstrikes at the Jabalia, the largest refugee camp in Gaza. AP
    Palestinians search for survivors and bodies following Israeli airstrikes at the Jabalia, the largest refugee camp in Gaza. AP
  • Palestinians look for survivors among the rubble of destroyed buildings following Israeli strikes on Jabalia refugee camp in northern Gaza. AP
    Palestinians look for survivors among the rubble of destroyed buildings following Israeli strikes on Jabalia refugee camp in northern Gaza. AP
  • Palestinians look for survivors among the rubble of destroyed buildings following Israeli strikes on Jabalia refugee camp in northern Gaza. AP
    Palestinians look for survivors among the rubble of destroyed buildings following Israeli strikes on Jabalia refugee camp in northern Gaza. AP
  • A fire burns in western Gaza after an Israeli air strike. Reuters
    A fire burns in western Gaza after an Israeli air strike. Reuters
  • Missiles are fired from Israel towards the Gaza Strip. Getty Images
    Missiles are fired from Israel towards the Gaza Strip. Getty Images
  • Smoke rises from an explosion in Gaza. Getty Images
    Smoke rises from an explosion in Gaza. Getty Images
  • A group of men survey the destruction following air strikes on Al Shatee camp in Gaza city, as Israeli forces entered the northern area of the Gaza Strip. AFP
    A group of men survey the destruction following air strikes on Al Shatee camp in Gaza city, as Israeli forces entered the northern area of the Gaza Strip. AFP
  • A man drives a damaged car following air strikes on Gaza city. AFP
    A man drives a damaged car following air strikes on Gaza city. AFP
  • A man pushes a bicycle past the remains of buildings destroyed in Israeli strikes on Al Shatee camp in Gaza city. AFP
    A man pushes a bicycle past the remains of buildings destroyed in Israeli strikes on Al Shatee camp in Gaza city. AFP
  • A woman and children walk past a house destroyed in Israeli strikes on Al Shatee camp in Gaza city. AFP
    A woman and children walk past a house destroyed in Israeli strikes on Al Shatee camp in Gaza city. AFP
  • People dig through the rubble of a destroyed building following Israeli strikes on Al Shatee camp in Gaza city. AFP
    People dig through the rubble of a destroyed building following Israeli strikes on Al Shatee camp in Gaza city. AFP
  • A man drives a damaged car past a building destroyed in Israeli strikes on Al Shatee camp in Gaza city. AFP
    A man drives a damaged car past a building destroyed in Israeli strikes on Al Shatee camp in Gaza city. AFP
  • People gather amid the destruction following Israeli strikes on Al Shatee camp in Gaza city. AFP
    People gather amid the destruction following Israeli strikes on Al Shatee camp in Gaza city. AFP
  • Wrecked vehicles and rubble on the streets following Israeli strikes on Al Shatee camp in Gaza city. AFP
    Wrecked vehicles and rubble on the streets following Israeli strikes on Al Shatee camp in Gaza city. AFP
  • Smoke rises from the northern Gaza Strip as Israeli air and ground forces amplified their military activities against Hamas. EPA
    Smoke rises from the northern Gaza Strip as Israeli air and ground forces amplified their military activities against Hamas. EPA
  • An Israeli Apache attack helicopter flies close to the border with the Gaza Strip, near Israel's southern city of Ashkelon. AFP
    An Israeli Apache attack helicopter flies close to the border with the Gaza Strip, near Israel's southern city of Ashkelon. AFP
  • Israeli soldiers in an armoured personnel carrier on patrol near Israel's border with Gaza. EPA
    Israeli soldiers in an armoured personnel carrier on patrol near Israel's border with Gaza. EPA
  • The crew of an Israeli tank prepare for ground operations near the border with Gaza. EPA
    The crew of an Israeli tank prepare for ground operations near the border with Gaza. EPA
  • Israeli soldiers prepare for ground manoeuvres at an undisclosed location in Israel near the border with Gaza. EPA
    Israeli soldiers prepare for ground manoeuvres at an undisclosed location in Israel near the border with Gaza. EPA
  • The ruins of northern Gaza seen from Sderot in southern Israel. EPA
    The ruins of northern Gaza seen from Sderot in southern Israel. EPA
  • Smoke and explosions caused by Israeli bombardment over northern Gaza. AP Photo
    Smoke and explosions caused by Israeli bombardment over northern Gaza. AP Photo
  • An explosion on the Israel-Gaza border. Reuters
    An explosion on the Israel-Gaza border. Reuters
  • A video grab shows fireballs and smoke rising above Gaza city following an Israeli attack. AFP
    A video grab shows fireballs and smoke rising above Gaza city following an Israeli attack. AFP
  • An explosion in Gaza seen from Sderot in southern Israel. Reuters
    An explosion in Gaza seen from Sderot in southern Israel. Reuters
  • A video grab shows rockets fired from Gaza city. AFP
    A video grab shows rockets fired from Gaza city. AFP
  • Israeli air strikes in the northern Gaza Strip. AP Photo
    Israeli air strikes in the northern Gaza Strip. AP Photo
  • A video grab shows a salvo of rockets fired from Gaza city. AFP
    A video grab shows a salvo of rockets fired from Gaza city. AFP
  • A flare trail fired by the Israeli army east of Khan Younis on the southern Gaza Strip. AFP
    A flare trail fired by the Israeli army east of Khan Younis on the southern Gaza Strip. AFP
  • Smoke from the bombing of the Gaza Strip over the Israeli border city of Ashkelon. AFP
    Smoke from the bombing of the Gaza Strip over the Israeli border city of Ashkelon. AFP
  • Flares over Gaza as seen from Sderot in southern Israel. Reuters
    Flares over Gaza as seen from Sderot in southern Israel. Reuters

GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

MATCH INFO

Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid

When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid

MATCH INFO

Uefa Champions League semi-final, second leg result:

Ajax 2-3 Tottenham

Tottenham advance on away goals rule after tie ends 3-3 on aggregate

Final: June 1, Madrid

RESULTS

6.30pm: Emirates Holidays Maiden (TB) Dh 82,500 (Dirt) 1,900m
Winner: Lady Snazz, Richard Mullen (jockey), Satish Seemar (trainer).

7.05pm: Arabian Adventures Maiden (TB) Dh 82,500 (D) 1,200m
Winner: Zhou Storm, Connor Beasley, Ali Rashid Al Raihe.

7.40pm: Emirates Skywards Handicap (TB) Dh 82,500 (D) 1,200m
Winner: Rich And Famous, Royston Ffrench, Salem bin Ghadayer.

8.15pm: Emirates Airline Conditions (TB) Dh 120,000 (D) 1,400m
Winner: Rio Angie, Sam Hitchcock, Doug Watson.

8.50pm: Emirates Sky Cargo (TB) Dh 92,500 (D) 1,400m
Winner: Kinver Edge, Richard Mullen, Satish Seemar.

9.15pm: Emirates.com (TB) Dh 95,000 (D) 2,000m
Winner: Firnas, Xavier Ziani, Salem bin Ghadayer.

Dhadak 2

Director: Shazia Iqbal

Starring: Siddhant Chaturvedi, Triptii Dimri 

Rating: 1/5

FFP EXPLAINED

What is Financial Fair Play?
Introduced in 2011 by Uefa, European football’s governing body, it demands that clubs live within their means. Chiefly, spend within their income and not make substantial losses.

What the rules dictate? 
The second phase of its implementation limits losses to €30 million (Dh136m) over three seasons. Extra expenditure is permitted for investment in sustainable areas (youth academies, stadium development, etc). Money provided by owners is not viewed as income. Revenue from “related parties” to those owners is assessed by Uefa's “financial control body” to be sure it is a fair value, or in line with market prices.

What are the penalties? 
There are a number of punishments, including fines, a loss of prize money or having to reduce squad size for European competition – as happened to PSG in 2014. There is even the threat of a competition ban, which could in theory lead to PSG’s suspension from the Uefa Champions League.

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

SPEC%20SHEET%3A%20APPLE%20TV%204K%20(THIRD%20GENERATION)
%3Cp%3E%3Cstrong%3ECPU%3A%3C%2Fstrong%3E%20Apple%20A15%20Bionic%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECapacity%3A%3C%2Fstrong%3E%2064GB%2C%20Wi-Fi%20only%3B%20128GB%2C%20Wi-Fi%20%2B%20ethernet%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206%2C%20Bluetooth%205.0%2C%20ethernet%20(Wi-Fi%20%2B%20ethernet%20model%20only)%2C%20IR%20receiver%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20HDMI%2C%20ethernet%20(128GB%20model%20only)%3B%20Siri%20remote%20(charging%20via%20USB-C)%3B%20accessibility%20features%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20SDR%2FDolby%20Vision%2FHDR10%2B%20up%20to%202160p%20%40%2060fps%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPeripherals%3A%3C%2Fstrong%3E%20Compatible%20with%20HD%2FUHD%20TVs%20via%20HDMI%2C%20Bluetooth%20keyboards%2C%20AirPods%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPhoto%3A%3C%2Fstrong%3E%20GIF%2C%20HEIF%2C%20JPEG%2C%20TIFF%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColour%3A%3C%2Fstrong%3E%20Black%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20TV%204K%2C%20Siri%20remote%2C%20power%20cord%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20Dh529%2C%20Wi-Fi%20only%3B%20Dh599%2C%20Wi-Fi%20%2B%20ethernet%3C%2Fp%3E%0A
Results
%3Cp%3E%3Cstrong%3EStage%203%3A%3C%2Fstrong%3E%3Cbr%3E1.%20Einer%20Rubio%20(COL)%20Movistar%20Team%20-%204h51%E2%80%9924%E2%80%9D%3Cbr%3E2.%20Remco%20Evenepoel%20(BEL)%20Soudal%20Quick-Step%20-%2014%22%3Cbr%3E3.%20Adam%20Yates%20(GBR)%20UAE%20Team%20Emirates%20-%2015%22%3Cbr%3E%3Cstrong%3EGeneral%20classifications%3A%3C%2Fstrong%3E%3Cbr%3E1.%20Remco%20Evenepoel%20(BEL)%20Soudal%20Quick-Step%3Cbr%3E2.%20Lucas%20Plapp%20(AUS)%20Ineos%20Grenaders)%20-%207%22%3Cbr%3E3.%20Pello%20Bilbao%20(ESP)%20Bahrain%20Victorious%20-%2011%22%3C%2Fp%3E%0A
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

Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
Teams

Punjabi Legends Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq

Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi

Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag

Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC

Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC

Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan

Venue Sharjah Cricket Stadium

Format 10 overs per side, matches last for 90 minutes

Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals

'Cheb%20Khaled'
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About Takalam

Date started: early 2020

Founders: Khawla Hammad and Inas Abu Shashieh

Based: Abu Dhabi

Sector: HealthTech and wellness

Number of staff: 4

Funding to date: Bootstrapped

Updated: October 31, 2023, 11:56 AM