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Nagham Abu Samra spent her life challenging rival athletes and traditional stereotypes in Gaza's society on her way to winning karate championships.
Since childhood, the 24-year-old athlete has been rarely seen without her white uniform and black hijab, having won first and second place in the Palestinian Karate Championships in 2017, and 2019. Today, she lies in the Intensive Care Unit of Al Aqsa Martyr's Hospital in central Gaza's Deir Al Balah, unconscious, with her right leg amputated.
The Israeli strike that hit her family's house in the central Al Nuseirat neighbourhood on December 18 killed her sister and shifted the path of her life's journey. From fighting for glory, she is now fighting for survival.
Outside the hospital in the besieged coastal enclave sit Nagham's two brothers and her father Marwan. They have all been living in their car since the Israeli strike.
“My dad refuses to go anywhere. He refuses to even sleep in the back seat where he will be more comfortable. All he does is sit and wait until he can visit her,” Nagham's brother Mohammad told The National.
As the war continues in the coastal Strip, killing more than 20,600 Palestinians, the family is worried that the next Israeli strike could hit the hospital where Nagham lies.
“We have our hands on our hearts all the time,” Mohammad says, referring to the dangers of staying close to the hospital.
Her father's particular heartbreak over his daughter's fate is because she was the closest and “kindest” to him, the brother explains.
“Their relationship was near perfect.”
Mohammad says Nagham's father's support despite societal pressures against her participation in the male-dominated sport, was a debt that Nagham tried to repay.
“He embraced her and she embraced him.”
Karate kid
Karate shaped Nagham's personality, making her stronger than her peers, although the beginning of her journey was merely a coincidence until she earned her black belt.
There was a training centre near the family home in the northern Gaza city, where she used to see children her age in their uniform. Her dad granted his daughter's wish to take part in classes.
Mohammad says since then, Nagham has loved karate and become passionate about it.
Her love for the sport was so strong, that she decided to pursue a bachelor's and master's degree in Physical Education.
Nagham then opened a gym that offered karate training to girls.
But for now, Nagham remains in a coma, her fate unclear. “Her condition is unstable,” Mohammad said.
The hope is for Nagham to become stable enough in the coming days to be sent through the southern Rafah border crossing into Egypt for transfer to the UAE.
Nagham's mother died of cancer four months ago before the war with Israel began on October 7 following the Hamas attacks on Israel.
The death of all the women in the family has added a complication to the process of taking Nagham abroad.
“After asking around, we've learnt that applications for treatment outside of Gaza are being rejected when the injured person's companion is a male,” explained the brother.
After a long search, the family found a woman who “volunteered” to be Nagham's companion in case she was selected for treatment abroad.
The family is making appeals to governments worldwide to take Nagham for treatment abroad while her father spends his days outside the hospital doors, waiting for his only remaining daughter to open her eyes.
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
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November 1-3: Abu Dhabi Grand Prix (Formula One)
November 28-30: Dubai International Rally
January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)
March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)
April 4-10: Abu Dhabi Desert Challenge (Endurance)
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Rating: 4/5
The%20specs
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TCL INFO
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
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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
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- £100m of government support for startups building AI hardware products
- £250m to train new AI models
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