Israel's key Hamas targets: Tawfik Abu Naimm, Mohammed Deif and Yahya Sinwar. AFP; Getty Images
Israel's key Hamas targets: Tawfik Abu Naimm, Mohammed Deif and Yahya Sinwar. AFP; Getty Images
Israel's key Hamas targets: Tawfik Abu Naimm, Mohammed Deif and Yahya Sinwar. AFP; Getty Images
Israel's key Hamas targets: Tawfik Abu Naimm, Mohammed Deif and Yahya Sinwar. AFP; Getty Images

After Saleh Al Arouri, who are the key targets on Israel’s Hamas hit list?


Nicky Harley
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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.

Hezbollah leader Hassan Nasrallah, right, with Palestinian Islamic Jihad secretary general Ziad Al Nakhalah, second left, and deputy leader of Hamas, Saleh Al Arouri. EPA
Hezbollah leader Hassan Nasrallah, right, with Palestinian Islamic Jihad secretary general Ziad Al Nakhalah, second left, and deputy leader of Hamas, Saleh Al Arouri. EPA

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.

Yahya Sinwar waves to supporters at a rally marking Al Quds Day in Gaza City on April 14, 2023. AFP
Yahya Sinwar waves to supporters at a rally marking Al Quds Day in Gaza City on April 14, 2023. AFP

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.

Mohammed Deif. AFP
Mohammed Deif. AFP

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.

Tawfik Abu Naim, centre. Getty Images
Tawfik Abu Naim, centre. Getty Images

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.

'Texas Chainsaw Massacre'

Rating: 1 out of 4

Running time: 81 minutes

Director: David Blue Garcia

Starring: Sarah Yarkin, Elsie Fisher, Mark Burnham

Other acts on the Jazz Garden bill

Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.

Mobile phone packages comparison
SPECS
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Brief scores:

Toss: Australia, chose to bat

Australia: 272-9 (50 ov)

Khawaja 100, Handscomb 52; Bhuvneshwar 3-48

India: 237 (50 ov)

Rohit 56, Bhuvneshwar 46; Zampa 3-46

Player of the Match: Usman Khawaja (Australia)

Player of the Series: Usman Khawaja (Australia)

World Cup warm-up fixtures

Friday, May 24:

  • Pakistan v Afghanistan (Bristol)
  • Sri Lanka v South Africa (Cardiff)

Saturday, May 25

  • England v Australia (Southampton)
  • India v New Zealand (The Oval, London)

Sunday, May 26

  • South Africa v West Indies (Bristol)
  • Pakistan v Bangladesh (Cardiff)

Monday, May 27

  • Australia v Sri Lanka (Southampton)
  • England v Afghanistan (The Oval, London)

Tuesday, May 28

  • West Indies v New Zealand (Bristol)
  • Bangladesh v India (Cardiff)
PRO BASH

Thursday’s fixtures

6pm: Hyderabad Nawabs v Pakhtoon Warriors

10pm: Lahore Sikandars v Pakhtoon Blasters

Teams

Chennai Knights, Lahore Sikandars, Pakhtoon Blasters, Abu Dhabi Stars, Abu Dhabi Dragons, Pakhtoon Warriors and Hyderabad Nawabs.

Squad rules

All teams consist of 15-player squads that include those contracted in the diamond (3), platinum (2) and gold (2) categories, plus eight free to sign team members.

Tournament rules

The matches are of 25 over-a-side with an 8-over power play in which only two fielders allowed outside the 30-yard circle. Teams play in a single round robin league followed by the semi-finals and final. The league toppers will feature in the semi-final eliminator.

Tightening the screw on rogue recruiters

The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.

 Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.

A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.

The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.

The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.

Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.

Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment

But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.

Silent Hill f

Publisher: Konami

Platforms: PlayStation 5, Xbox Series X/S, PC

Rating: 4.5/5

THE SPECS

2020 Toyota Corolla Hybrid LE

Engine: 1.8 litre combined with 16-volt electric motors

Transmission: Automatic with manual shifting mode

Power: 121hp

Torque: 142Nm

Price: Dh95,900

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

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What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
2019 ASIA CUP POTS

Pot 1
UAE, Iran, Australia, Japan, South Korea, Saudi Arabia

Pot 2
China, Syria, Uzbekistan, Iraq, Qatar, Thailand

Pot 3
Kyrgyzstan, Lebanon, Palestine, Oman, India, Vietnam

Pot 4
North Korea, Philippines, Bahrain, Jordan, Yemen, Turkmenistan

Brief scoreline:

Burnley 3

Barnes 63', 70', Berg Gudmundsson 75'

Southampton 3

Man of the match

Ashley Barnes (Burnley)

Singham Again

Director: Rohit Shetty

Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone

Rating: 3/5

Pharaoh's curse

British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.

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Breast cancer in men: the facts

1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.

2) Symptoms can include a lump, discharge, swollen glands or a rash. 

3) People with a history of cancer in the family can be more susceptible. 

4) Treatments include surgery and chemotherapy but early diagnosis is the key. 

5) Anyone concerned is urged to contact their doctor

 

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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

Updated: January 03, 2024, 2:49 PM