Live updates: Follow the latest news on Israel-Gaza
When John Whyte looks out of his window every morning in Rafah, Gaza, he sees two things that drive home his new reality.
And right outside his door, he sees the sea of tents and other temporary shelters that have sprung up in recent weeks, as hundreds of thousands of displaced people descended on the headquarters of the UN agency for Palestinian refugees, UNRWA, in search of protection from Israel’s bombs and artillery.
More than half of Gaza’s 2.3 million people have fled to Rafah, one of the few areas Israeli forces have yet to launch sustained bombardment campaigns. UNRWA facilities are now a temporary home for about 1.4 million Gazans.
“If you look outside my office, people are trying to find space wherever they can. They’ve come here specifically because this is a deconflicted area and they hope they are safe,” says Mr Whyte, a field programme support officer at UNRWA, whose previous posts include Damascus and Tripoli in Lebanon.
“But the reality is that nowhere in Gaza is safe.”
As one of only about 20 foreign UNRWA staff working in the embattled Gaza Strip, Mr Whyte’s work is centred on trying to secure petrol and diesel for vehicles, delivering humanitarian assistance and coordinating a host of other projects aimed at keeping people alive as the war enters its fifth month.
He was a part of two UNRWA convoys that attempted to deliver aid to Gaza city in December. One of those, he says, was a close call.
Mr Whyte was on board one of six lorries carrying food to Rimal in west Gaza city, where 15,000 to 20,000 internally displaced people in desperate need of food were stranded.
“We got through an Israeli checkpoint and suddenly there were thousands of people running towards us trying to get something from us,” says Mr Whyte.
“A sniper shot one of our labourers, who was almost killed. We were trying to deal with the casualty, deal with the thousands of desperate people trying to get at the food in the trucks – we didn’t make it to Rimal.
“It was a very challenging experience. People are so desperate.”
In addition to food and medicine, the biggest need right now, he says, are tents and shelter items.
“They need clothes, blankets, mattresses – all the basics to get them through winter. People I met today were pointing at their feet – a lot of them are barefoot,” he says.
“But most of all, they need a ceasefire and an end to this war.”
In recent weeks, people have been presenting with hepatitis A, diarrhoea and other communicable diseases that the lack of space and medicine makes difficult to treat.
“Every which way we turn, there are obstacles,” he says.
Although UNRWA informs Israel every day of the locations of its shelters – places that are protected under international humanitarian law – by early January, 146 UNRWA workers had been killed, the biggest death toll suffered by any UN agency in a conflict.
UNRWA reports there have been more than 270 attacks on its facilities in Gaza, with 372 people killed.
Despite its critical work, UNRWA received a major financial blow last month after Israel presented allegations that 12 of the agency's 13,000 workers had been involved in the October 7 Hamas attacks.
More than a dozen countries, including top donor US, announced they would suspend some $440 million in aid to the agency following the allegations.
Though those claims have yet to be independently verified and an investigation is under way, the UN has condemned the “abhorrent alleged acts” and fired nine of its workers, including a social worker and several teachers.
In the US, Republican politicians have claimed UNRWA is a “terrorist-supporting entity” and the “identical twin of Hamas”. The US is UNRWA’s biggest donor, providing $338 million in funding in 2021.
But on the ground in Gaza, the consequences of shuttering UNRWA could be horrific.
“You have 2.2 million people relying on UNRWA for life-saving humanitarian assistance,” says Mr Whyte. “Who would provide that?”
US State Department spokesman Matthew Miller said last week that only $300,000 of the $121 million in US funding to UNRWA had been put on hold.
In addition to fears over funding, recent days have seen Mr Whyte and the more than one million other people now in and around Rafah worried by the threat of an imminent Israeli ground assault.
“Everybody here is just praying for a ceasefire but we’re hearing the exact opposite,” he says.
All the while, about 500 fewer aid lorries – the equivalent of Gaza’s entire commercial sector – are being allowed into the enclave every day.
UNRWA has not been able to get any aid into northern Gaza for 10 days, with numerous missions denied by Israel.
“We simply cannot meet that need,” says Mr Whyte.
“We are gradually losing the battle to keep people alive.”
Whole families are being 'wiped out of the records', says Gazan gravedigger – video
What is a robo-adviser?
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.
Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.
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If you go...
Etihad Airways flies from Abu Dhabi to Kuala Lumpur, from about Dh3,600. Air Asia currently flies from Kuala Lumpur to Terengganu, with Berjaya Hotels & Resorts planning to launch direct chartered flights to Redang Island in the near future. Rooms at The Taaras Beach and Spa Resort start from 680RM (Dh597).
UAE currency: the story behind the money in your pockets
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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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.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
What drives subscription retailing?
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
The low down
Producers: Uniglobe Entertainment & Vision Films
Director: Namrata Singh Gujral
Cast: Rajkummar Rao, Nargis Fakhri, Bo Derek, Candy Clark
Rating: 2/5
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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
More on animal trafficking