People mourn as they arrive to collect the bodies of deceased friends and relatives in Rafah. Getty Images
People mourn as they arrive to collect the bodies of deceased friends and relatives in Rafah. Getty Images
People mourn as they arrive to collect the bodies of deceased friends and relatives in Rafah. Getty Images
People mourn as they arrive to collect the bodies of deceased friends and relatives in Rafah. Getty Images

'Pressure cooker of despair': Gaza war enters fifth month as Rafah assault continues


Nada AlTaher
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Live updates: Follow the latest news on Israel-Gaza

As Israel's war on Gaza enters its fifth month, options are running out fast for desolate civilians who have left their homes, buried loved ones and endured cold, hunger, disease, and a shortage of aid.

About half of Gaza's population of 2.3 million people have been forced to flee to Rafah, which the UN has described as a “pressure cooker of despair” after Israel had first called it a safe zone.

But there is no place left for Gazans to flee to as Israel's attacks go further south, with one resident saying there will soon be a choice between getting killed or “climbing the walls into Egypt”.

Smoke billows during Israeli bombardment in Rafah. AFP
Smoke billows during Israeli bombardment in Rafah. AFP

On Monday, Israeli Defence Minister Yoav Gallant said the military “will reach places where we have not yet fought … right up to the last Hamas bastion, which is Rafah”.

Retired US Lieutenant General and former co-ordinator for Israel and the Palestinian Authority Mark Shwartz told The National that there is one “responsible” solution that the Israeli army could provide.

“The only option is the responsible escort and evacuation of civilians to the coast,” he said.

The army cannot allow civilians to go back to Khan Younis or Gaza city – both of which have seen intense destruction – as there is no provision for shelter, food, water or sanitation, Lt Gen Schwartz said.

“That's the most realistic thing to do, rather than staying in place, unless civilians can be assured their safety – which to date hasn't happened.”

Lt Gen Schwartz said he expects the Israeli operation in Rafah targeting Hamas leaders to last at least “between two to four weeks”.

He added that the logistics of moving more than one million Gazans out of Rafah to a place where they can be provided necessities are “insurmountable”.

“Because of that, a certain number are going to have to stay in place. How do you make that decision?”

Palestinians inspect a police vehicle that was destroyed in Rafah refugee camp. EPA
Palestinians inspect a police vehicle that was destroyed in Rafah refugee camp. EPA

Another issue Gazans face, despite the Israeli army claiming that it has been warning civilians before they strike an area, is that many people have been left homeless as a result of the destruction caused by Israel's military operations.

“The IDF are going to have to change the method they're operating in, for a more reliant one of ground forces,” Lt Gen Schwartz said, opting for fewer strikes through the air or long-range weapons and in favour of “ground forces for searching and clearing Rafah”.

He added that Gazans could be forced to be pushed out of Gaza itself and into Egypt, which would set a “dangerous precedent”.

Hindered aid

On Monday, the UN said that an aid convoy carrying food was attacked while waiting to head to the northern part of the enclave.

The World Health Organisation had earlier said that it carried out three of 15 planned missions to the north in January, due to “impassable routes, one postponed and eight denied”.

“Lack of safety guarantees and humanitarian corridors in Gaza are making it increasingly challenging to safely and rapidly carry out humanitarian operations,” WHO representative in the Occupied Palestinian Territory, Rick Peeperkorn said.

“Lack of sustained access to hospitals could dismantle the health system.”

Despite the availability of some figures on the scale of death, destruction and suffering caused by the war in Gaza, the reality remains much more stark.

One paramedic who had been repeatedly displaced and witnessed much of the devastation first-hand told The National that “death would be simpler than living this reality”.

A child takes shelter in a tent camp in Rafah in southern Gaza. Reuters
A child takes shelter in a tent camp in Rafah in southern Gaza. Reuters
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Director: Vasan Bala
Starring: Alia Bhatt, Vedang Raina, Manoj Pahwa, Harsh Singh
Rated: 3.5/5
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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. 

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Starring: Daniella Weiss, Ari Abramowitz

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UAE currency: the story behind the money in your pockets
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%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
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Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.

These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.

Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.

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Ticket prices

General admission Dh295 (under-three free)

Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free

Buy tickets at: wbworldabudhabi.com/en/tickets

 

 

Notable Yas events in 2017/18

October 13-14 KartZone (complimentary trials)

December 14-16 The Gulf 12 Hours Endurance race

March 5 Yas Marina Circuit Karting Enduro event

March 8-9 UAE Rotax Max Challenge

COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Haltia.ai%0D%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202023%0D%3Cbr%3E%3Cstrong%3ECo-founders%3A%3C%2Fstrong%3E%20Arto%20Bendiken%20and%20Talal%20Thabet%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%0D%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20AI%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2041%0D%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20About%20%241.7%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self%2C%20family%20and%20friends%26nbsp%3B%3C%2Fp%3E%0A
Six large-scale objects on show
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  • The 17th Century Agra Colonnade, from the bathhouse of the fort of Agra in India
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%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Fbusiness%2Feconomy%2Fislamic-economy-consumer-spending-to-increase-45-to-3-2tn-by-2024-1.936583%22%20target%3D%22_self%22%3EGlobal%20Islamic%20economy%20to%20grow%203.1%25%20to%20touch%20%242.4%20trillion%20by%202024%3C%2Fa%3E%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Fbusiness%2Feconomy%2Fuk-economy-plunges-into-worst-ever-recession-after-record-20-4-contraction-1.1062560%22%20target%3D%22_self%22%3EUK%20economy%20plunges%20into%20worst-ever%20recession%20after%20record%2020.4%25%20contraction%3C%2Fa%3E%3C%2Fp%3E%0A%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Fbusiness%2Feconomy%2Fislamic-economy-consumer-spending-to-increase-45-to-3-2tn-by-2024-1.936583%22%20target%3D%22_self%22%3EIslamic%20economy%20consumer%20spending%20to%20increase%2045%25%20to%20%243.2tn%20by%202024%3C%2Fa%3E%3C%2Fp%3E%0A
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The team

Videographer: Jear Velasquez 

Photography: Romeo Perez 

Fashion director: Sarah Maisey 

Make-up: Gulum Erzincan at Art Factory 

Models: Meti and Clinton at MMG 

Video assistant: Zanong Maget 

Social media: Fatima Al Mahmoud  

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What to watch out for:

Algae, waste coffee grounds and orange peels will be used in the pavilion's walls and gangways

The hulls of three ships will be used for the roof

The hulls will painted to make the largest Italian tricolour in the country’s history

Several pillars more than 20 metres high will support the structure

Roughly 15 tonnes of steel will be used

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

Updated: February 07, 2024, 7:23 AM