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The sound of gunshots and the smell of death was surrounding six-year-old Hind, who was under a barrage of fire while some of her family members lay dead beside her in their car in Gaza city.
In a widely shared audio clip released by the Palestinian Red Crescent, her relative Layan is making a frantic call to paramedics asking for help.
Gunfire can be heard in the background. Layan repeats Israeli tanks are approaching the car, before sending a piercing scream down the line to the PRC team in Ramallah.
"Hello? Hello?" says the central operations room officer on the other end of the line.
But the worst happened.
By the time the team calls back, the voice on the line is a much younger one. It is Hind. She stays on the phone for two hours, while paramedics in Gaza wait to be authorised to even start moving towards the location.
"Come take me. How far is your house away from me?" Hind innocently asks response co-ordinator Rana Al Faqeh.
"It's getting dark," she would later say as she waits. "I'm afraid of the dark."
Hind's fate remains unknown, as is that of the driver and paramedic who left the PRC base at Al Ahli Arab Hospital, using the only ambulance still running in Gaza city, more than 66 hours ago.
"We hope they've just been arrested," Osama Al Kahlout, who heads the PRC's operations room in southern Gaza, told The National.
Shooting directly at civilians is a war crime, according to international law.
The conversation was painful to recount for the emergency workers who spoke to Hind.
Ms Al Faqeh said the child would cry, scream, gain strength then become silent.
"Is there gunfire around you?" Ms Al Faqeh asks.
"Yes! Take me," Hind begs.
"I want to take you but it's not in my hands right now," Ms Al Faqeh responds.
"My emotions are very mixed," Ms Al Faqeh said. Hearing the voice of that little girl and not being able to do anything about it but stay on the line was a painful experience, she explained in an interview shared by the PRC.
Omar Al Qam, another responder who spoke to Layan, said his own emotional state was at "rock bottom" after receiving the call.
"Being in a situation where someone is begging you for help and not being able to do anything about it ... it's depressing," he said.
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The years Ramadan fell in May
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
The biog
Age: 32
Qualifications: Diploma in engineering from TSI Technical Institute, bachelor’s degree in accounting from Dubai’s Al Ghurair University, master’s degree in human resources from Abu Dhabi University, currently third years PHD in strategy of human resources.
Favourite mountain range: The Himalayas
Favourite experience: Two months trekking in Alaska
10 tips for entry-level job seekers
- Have an up-to-date, professional LinkedIn profile. If you don’t have a LinkedIn account, set one up today. Avoid poor-quality profile pictures with distracting backgrounds. Include a professional summary and begin to grow your network.
- Keep track of the job trends in your sector through the news. Apply for job alerts at your dream organisations and the types of jobs you want – LinkedIn uses AI to share similar relevant jobs based on your selections.
- Double check that you’ve highlighted relevant skills on your resume and LinkedIn profile.
- For most entry-level jobs, your resume will first be filtered by an applicant tracking system for keywords. Look closely at the description of the job you are applying for and mirror the language as much as possible (while being honest and accurate about your skills and experience).
- Keep your CV professional and in a simple format – make sure you tailor your cover letter and application to the company and role.
- Go online and look for details on job specifications for your target position. Make a list of skills required and set yourself some learning goals to tick off all the necessary skills one by one.
- Don’t be afraid to reach outside your immediate friends and family to other acquaintances and let them know you are looking for new opportunities.
- Make sure you’ve set your LinkedIn profile to signal that you are “open to opportunities”. Also be sure to use LinkedIn to search for people who are still actively hiring by searching for those that have the headline “I’m hiring” or “We’re hiring” in their profile.
- Prepare for online interviews using mock interview tools. Even before landing interviews, it can be useful to start practising.
- Be professional and patient. Always be professional with whoever you are interacting with throughout your search process, this will be remembered. You need to be patient, dedicated and not give up on your search. Candidates need to make sure they are following up appropriately for roles they have applied.
Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
The years Ramadan fell in May
