Live updates: Follow the latest news on Israel-Gaza
The US on Friday vetoed a UN Security Council resolution calling for an immediate humanitarian ceasefire in the Gaza Strip, after Secretary General Antonio Guterres took the rare step of declaring the conflict a threat to world peace and security.
The Arab drafted resolution tabled by the UAE received 13 votes in favour, an abstention from Britain and the US veto.
Co-sponsored by about 100 nations, the resolution had expressed “grave concern over the catastrophic humanitarian situation in the Gaza Strip and the suffering of the Palestinian civilian population”.
After the vote, Robert Wood, the US deputy ambassador to the UN, said the resolution was “divorced from reality” and he criticised it for “failing to acknowledge that Israel has the right to defend itself against terrorism, consistent with international law”.
He also said it was “unfathomable” that the resolution “declined to include language condemning Hamas's horrific terrorist attack on Israel on October 7.”
The US “engaged in good faith on this text” but “nearly all of our recommendations were ignored”, Mr Wood added.
Britain’s UN ambassador Barbara Woodward said Westminster also could not support a resolution that failed to “condemn the atrocities Hamas committed against innocent Israeli civilians on October 7 “.
Mohamed Abushahab, the UAE's deputy ambassador to the UN, said his country was “deeply disappointed” with the vote.
“Regrettably, and in the face of untold misery, this council is unable to demand a humanitarian ceasefire,” he said.
Mr Abushahab also said the broad support for the resolution, which drew about 100 co-sponsors in 24 hours, was a reflection of global support for efforts to end the war and save Palestinian lives.
Israel Gaza war two months on – in pictures
Before the vote, he said: “There is no defensible moral, political nor military justification for this carnage to continue.”
Mr Guterres said the Hamas attacks did not “justify the collective punishment” of people in Gaza.
“Some 130 hostages are still held captive. I call for their immediate and unconditional release, as well as their humane treatment and visits from the International Committee of the Red Cross until they are freed,” Mr Guterres said.
“At the same time, the brutality perpetrated by Hamas can never justify the collective punishment of the Palestinian people.”
Russia’s deputy UN ambassador Dmitry Polyansky called the vote “one of the darkest days in the history of the Middle East” and accused the US of issuing “a death sentence to thousands, if not tens of thousands more civilians in Palestine and Israel, including women and children”.
The Security Council vote came as Israel continued its bombardment and ground invasion of Gaza following last week's collapse of a seven-day truce.
While indiscriminate rocket fire by Hamas into Israel and the use of civilians as human shields contravene the laws of war, Mr Guterres said, such conduct does not absolve Israel of its own breaches of international humanitarian law.
In a letter to the council on Wednesday, Mr Guterres took the extraordinary step of invoking Article 99 of the UN Charter, which states that a Secretary General may bring to the attention of the council “any matter which in his opinion may threaten the maintenance of international peace and security”.
Mr Guterres informed the 15-member Security Council that he had invoked Article 99 because the world body's inability to help civilians in Gaza had reached “a breaking point”.
“Between 3 and 5 December – the two days preceding my letter – the UN could only distribute aid in one of Gaza’s five governorates,” he said.
He spoke of a complete breakdown in the humanitarian support system in Gaza, emphasising that such an outcome would lead to “devastating consequences”, including the destruction of public order and heightened pressure for a large-scale displacement towards Egypt.
In a post on X, Philippe Lazzarini, the head of the UN agency for Palestinian refugees, said he had written a letter to the President of the UN General Assembly to inform him that UNRWA's ability to continue delivering its mandate in Gaza has now become “severely limited”.
He said that in his 35 years of work in complex emergencies, he would never have expected to write such a letter predicting the killing of his staff and the collapse of the mandate that UNRWA is expected to fulfil.
The Health Ministry in the Hamas-run Gaza Strip said on Friday the death toll had risen to at least 17,487.
UN chief: 'Gaza in midst of epic humanitarian catastrophe' – video
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
PAST 10 BRITISH GRAND PRIX WINNERS
2016 - Lewis Hamilton (Mercedes-GP)
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The rules on fostering in the UAE
A foster couple or family must:
- be Muslim, Emirati and be residing in the UAE
- not be younger than 25 years old
- not have been convicted of offences or crimes involving moral turpitude
- be free of infectious diseases or psychological and mental disorders
- have the ability to support its members and the foster child financially
- undertake to treat and raise the child in a proper manner and take care of his or her health and well-being
- A single, divorced or widowed Muslim Emirati female, residing in the UAE may apply to foster a child if she is at least 30 years old and able to support the child financially
Drishyam 2
Directed by: Jeethu Joseph
Starring: Mohanlal, Meena, Ansiba, Murali Gopy
Rating: 4 stars
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How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Joker: Folie a Deux
Starring: Joaquin Phoenix, Lady Gaga, Brendan Gleeson
Director: Todd Phillips
Rating: 2/5