An underground tunnel that Israeli forces said they found during a raid in Khan Yunis in the southern Gaza Strip, amid continuing battles between Israel and the Palestinian militant group Hamas. Israeli Army / AFP
An underground tunnel that Israeli forces said they found during a raid in Khan Yunis in the southern Gaza Strip, amid continuing battles between Israel and the Palestinian militant group Hamas. Israeli Army / AFP
An underground tunnel that Israeli forces said they found during a raid in Khan Yunis in the southern Gaza Strip, amid continuing battles between Israel and the Palestinian militant group Hamas. Israeli Army / AFP
An underground tunnel that Israeli forces said they found during a raid in Khan Yunis in the southern Gaza Strip, amid continuing battles between Israel and the Palestinian militant group Hamas. Israe

As Israel floods Gaza tunnels, why lessons from Vietnam point to long underground struggle


Robert Tollast
  • English
  • Arabic

Live updates: Follow the latest news on Israel-Gaza

Israel resumed pumping thousands of cubic metres of Mediterranean seawater into Hamas tunnels in Gaza on Wednesday, sparking concerns that hostages who may be held underground could be at risk.

According to Hamas, 500km of warren-like structures – known as the “Gaza metro” – have been built. Other estimates put the length of the complex at about 250km.

Israeli forces continue to discover more tunnels in continuing operations.

“It is part of a range of tools deployed by the [military] to neutralise the threat of Hamas's subterranean network of tunnels,” an Israeli army spokesman said.

It is not the first time the tunnels have been partly flooded, after an Israeli trial run of the tactic last year. Egypt used the tactic in 2015 to destroy tunnels used for smuggling on its border.

More than 50 years ago, the Vietnam war included a gruesome struggle by the US and allies against tunnel complexes spanning hundreds of kilometres used by Vietcong fighters.

Like Israel has in Gaza, US forces in Vietnam used bombs with delayed fuses that burrowed into earth, creating shock waves to crush the structures. But the tunnels continued to frustrate US offensives.

Efforts involved pumping tunnels with explosive gas and tear gas, flooding them, defoliating areas above ground with carcinogenic herbicides and clearing stretches of jungle.

Specialist volunteers, the Tunnel Rats, were sent alone underground for deadly missions armed with a torch and a pistol.

Cpl Charles Patchin, 23, a member of the 173rd Airborne Brigade, searching a Viet Cong tunnel. Photo: Bettmann Archive
Cpl Charles Patchin, 23, a member of the 173rd Airborne Brigade, searching a Viet Cong tunnel. Photo: Bettmann Archive

Today, Israel has Yahalom, a part of its Combat Engineering Corps, the equivalent of the US Army Corps of Engineers who fought in the tunnels in Vietnam. Within Yahalom, Israel has the Samur, or “weasel” soldiers – their own Tunnel Rats.

The US effort in Vietnam took two years, suggesting Israel will not achieve its war aims soon against Hamas tunnels that could be sturdier and deeper underground.

Tunnel warfare, fought in darkness in cramped spaces where even night-vision devices do not work, and the threat of booby traps, minimises advantages for attackers.

Israel has some options unavailable to the US in Vietnam, including armed drones such as the Lanius, which co-ordinates with a ground robot.

But it is not clear whether such systems can cover kilometres of tunnels.

Israeli soldiers standing at the entrance to a tunnel in the Palestinian refugee camp of Jabalia, on the outskirts of Gaza city. EPA
Israeli soldiers standing at the entrance to a tunnel in the Palestinian refugee camp of Jabalia, on the outskirts of Gaza city. EPA

“The largest VC tunnel system by far was in Ben Cat and Phu Hoa districts north of Saigon – no other part of South Vietnam had a tunnel system even remotely as complex. The tunnels of Cu Chi were actually in Phu Hoa district, Binh Duong province,” said Erik Villard, a US army historian of the conflict, referring to tunnels that are now a popular tourist attraction.

“The tunnel system in the Iron Triangle [an infamous Vietcong base area] was … around 15km north to south and about 7km wide. There was another tunnel system in neighbouring Phu Hoa district that was rectangular, about 15km long and 8km wide.”

The US launched two huge military operations to clear these complexes, Operation Crimp and Operation Cedar Falls, the latter being the largest in the war, with 30,000 US and allied troops.

US and Australian soldiers encountered problems faced by Israelis now, finding themselves camped directly above tunnel systems and subject to pop-up attacks where they could take casualties but only had seconds to respond before the enemy disappeared underground.

The tunnels, despite often being crudely built, proved extremely hard to destroy. In Vietnam, the complexes contained provisions and amenities that could sustain forces for months, including medical care, thought to be the case in Gaza today.

“Most of the tunnels were packed earth with some wood reinforcements, occasionally multilevel, but mostly a warren of single level tunnels relatively close to the surface,” Mr Villard said.

“They were largely used to hide local Vietcong guerrillas and Vietcong and North Vietnamese Army command cadres that controlled the area north of Saigon and provide storage for supplies.”

A Vietnamese soldier coming out of one of the tunnels that played such an important role in the Vietnam War. Getty Images
A Vietnamese soldier coming out of one of the tunnels that played such an important role in the Vietnam War. Getty Images

By contrast, Hamas’s tunnels are built with prefabricated concrete.

In Vietnam, US forces eventually removed civilians around one of the largest tunnel complexes, before heavily bombing the area.

Gaza however, is heavily built up and Israeli air strikes have already killed many thousands of civilians.

“The US experimented with other ways of defeating the tunnels, none of which proved to be very effective,” said Mr Villard.

“They tried to use a bedbug system that would sniff out humans and then alert the device operator, but the bugs couldn’t differentiate between friend and enemy.

Tunnel rats were the most effective way of determining the extent of the tunnels and retrieving intel. Combat engineers would then seal the tunnel with explosives
Erik Villard,
historian at the US Army Centre of Military History

“The Mighty Mite system tried to use smoke blowers to flood the tunnels with smoke, but water traps and internal doors prevented the smoke from going very far.

“Tunnel rats were the most effective way of determining the extent of the tunnels and retrieving intel. Combat engineers would then seal the tunnel with explosives, but the best method of destroying them were Arc Light strikes.”

B-52s in Vietnam were able to drop colossal bomb loads on enemy targets, carrying 31 tonnes of bombs each. They often attacked in groups of three, in what was known as Arc Light missions.

In one operation against the Iron Triangle tunnels, 125 B-52 strikes were launched.

A US Air Force strategic air command B-52 Stratofortress drops a string of 750-pound bombs over a coastal target during the Vietnam War. US Air Force / Getty Images
A US Air Force strategic air command B-52 Stratofortress drops a string of 750-pound bombs over a coastal target during the Vietnam War. US Air Force / Getty Images

“The tunnels in Ben Cat lost much of their importance after Cedar Falls as Rome Plough operations, Arc Light strikes and population relocation turned the area into a wasteland,” said Mr Villard, referring to razor-sharp ploughs on bulldozers used for cutting down jungle.

“The allies never entirely destroyed the tunnel system in Ben Cat and Phu Hoa Districts, but by mid-1968 the US had largely neutralised the value of the tunnels to the enemy by deforesting the area, bombing it with B-52 strikes, locating and blowing up many key tunnels using enemy defectors to point them out, or sometimes finding them with careful searches.”

“It took about two years to neutralise the main threat from the tunnels.”

Hamas holdouts

It remains to be seen whether Israel will spend a similar amount of time in Gaza.

Asked if Hamas could hold out in the tunnels for months, David Hartwell, a security and political-risk analyst focused on the Middle East, said: “It's a tough question because only the Israelis have enough intelligence on their extent and complexity.

“Given how long Hamas has been preparing for this though, nothing would surprise me. It probably also comes down to what we mean by 'neutralise' [the tunnels],” he said, when discussing crushing tunnels or merely sealing them off.

“Take out of action or destroy – there is obviously a difference. I doubt they can destroy them all in the remaining time they’ve got, so it’s more likely to be a case of putting them beyond use and then leaving their long-term destruction to any follow-on non-Hamas administration.

“Lots of ifs and buts though, as the Israelis don’t trust anyone other than themselves to do the job properly. They have to hope they can complete it before [US President Joe] Biden starts turning the screw on de-escalation.”

In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

SPEC SHEET

Display: 10.4-inch IPS LCD, 400 nits, toughened glass

CPU: Unisoc T610; Mali G52 GPU

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Veil (Object Lessons)
Rafia Zakaria
​​​​​​​Bloomsbury Academic

The National photo project

Chris Whiteoak, a photographer at The National, spent months taking some of Jacqui Allan's props around the UAE, positioning them perfectly in front of some of the country's most recognisable landmarks. He placed a pirate on Kite Beach, in front of the Burj Al Arab, the Cheshire Cat from Alice in Wonderland at the Burj Khalifa, and brought one of Allan's snails (Freddie, which represents her grandfather) to the Dubai Frame. In Abu Dhabi, a dinosaur went to Al Ain's Jebel Hafeet. And a flamingo was taken all the way to the Hatta Mountains. This special project suitably brings to life the quirky nature of Allan's prop shop (and Allan herself!).

The bio

Favourite vegetable: Broccoli

Favourite food: Seafood

Favourite thing to cook: Duck l'orange

Favourite book: Give and Take by Adam Grant, one of his professors at University of Pennsylvania

Favourite place to travel: Home in Kuwait.

Favourite place in the UAE: Al Qudra lakes

If you go

Flights

Emirates flies from Dubai to Phnom Penh with a stop in Yangon from Dh3,075, and Etihad flies from Abu Dhabi to Phnom Penh with its partner Bangkok Airlines from Dh2,763. These trips take about nine hours each and both include taxes. From there, a road transfer takes at least four hours; airlines including KC Airlines (www.kcairlines.com) offer quick connecting flights from Phnom Penh to Sihanoukville from about $100 (Dh367) return including taxes. Air Asia, Malindo Air and Malaysian Airlines fly direct from Kuala Lumpur to Sihanoukville from $54 each way. Next year, direct flights are due to launch between Bangkok and Sihanoukville, which will cut the journey time by a third.

The stay

Rooms at Alila Villas Koh Russey (www.alilahotels.com/ kohrussey) cost from $385 per night including taxes.

Company%C2%A0profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ELeap%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EMarch%202021%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Ziad%20Toqan%20and%20Jamil%20Khammu%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%0D%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%3C%2Fstrong%3E%20Undisclosed%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3ESeven%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

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

The specs
Engine: 4.0-litre flat-six
Power: 510hp at 9,000rpm
Torque: 450Nm at 6,100rpm
Transmission: 7-speed PDK auto or 6-speed manual
Fuel economy, combined: 13.8L/100km
On sale: Available to order now
Price: From Dh801,800
Wicked
Director: Jon M Chu
Stars: Cynthia Erivo, Ariana Grande, Jonathan Bailey
Rating: 4/5
Who has lived at The Bishops Avenue?
  • George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
  • Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
  • Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
  • Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills. 
Hunting park to luxury living
  • Land was originally the Bishop of London's hunting park, hence the name
  • The road was laid out in the mid 19th Century, meandering through woodland and farmland
  • Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds

 

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Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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Name: Brendalle Belaza

From: Crossing Rubber, Philippines

Arrived in the UAE: 2007

Favourite place in Abu Dhabi: NYUAD campus

Favourite photography style: Street photography

Favourite book: Harry Potter

MATCH INFO

Newcastle United 1 (Carroll 82')

Leicester City 2 (Maddison 55', Tielemans 72')

Man of the match James Maddison (Leicester)

Brief scores:

QPR 0

Watford 1

Capoue 45' 1

On the menu

First course

▶ Emirati sea bass tartare Yuzu and labneh mayo, avocado, green herbs, fermented tomato water  

▶ The Tale of the Oyster Oyster tartare, Bahraini gum berry pickle

Second course

▶ Local mackerel Sourdough crouton, baharat oil, red radish, zaatar mayo

▶ One Flew Over the Cuckoo’s Nest Quail, smoked freekeh, cinnamon cocoa

Third course

▶ Bahraini bouillabaisse Venus clams, local prawns, fishfarm seabream, farro

▶ Lamb 2 ways Braised lamb, crispy lamb chop, bulgur, physalis

Dessert

▶ Lumi Black lemon ice cream, pistachio, pomegranate

▶ Black chocolate bar Dark chocolate, dates, caramel, camel milk ice cream
 

Updated: January 31, 2024, 2:53 PM