Live updates: Follow the latest on Israel-Gaza
Israel's army has released a video that it said was of Hamas's chief Yahya Sinwar, filmed on October 10, with members of his family in a tunnel in Gaza.
The black and white images show a man alleged to be Mr Sinwar, being led through a tunnel together with a woman and three children. The footage is said to be the first of him since Israel’s war on Gaza broke out.
Israel accuses Mr Sinwar of masterminding the unprecedented October 7 attack on Israel that triggered the war, now in its fifth month.
Israeli army spokesman Daniel Hagari said troops had uncovered the video in a security camera during an operation in a tunnel, without elaborating on the location.
“The footage shows the leader of Hamas and mass murderer, Yahya Sinwar, fleeing with his children and one of his wives,” he told a briefing.
“This is how he escaped with his family from an underground tunnel to a secured complex he had built in advance,” Mr Hagari said.
“This video of Sinwar is the result of our hunt. This hunt will not stop until we have captured him dead or alive.”
It was unclear from the footage where the tunnel was located, but in recent weeks the Israeli military has pounded Khan Younis, southern Gaza's main city and Mr Sinwar's hometown.
Mr Hagari said the video had been filmed on October 10, three days after Hamas carried out an attack on Israel that resulted in the deaths of about 1,160 people, mostly civilians.
In response, Israel vowed to eliminate Hamas and launched a military campaign in Gaza that has killed at least 28,473 people, mostly women and children, Palestinian health authorities said.
Earlier this month, Israeli Defence Minister Yoav Gallant said Mr Sinwar was “moving from hideout to hideout” and was no longer leading the group's military operations in Gaza.
“He has now become a terrorist on the run from being the leader of Hamas” in the Palestinian territory, Mr Gallant said, without elaborating on Mr Sinwar's presumed current location.
Mr Sinwar joined Hamas when Sheikh Ahmad Yassin founded the group in 1987, during the start of the first Palestinian uprising, or intifada, against Israeli occupation.
Earlier in December, Israel placed a bounty of $400,000 on the head of Mr Sinwar, dropping leaflets in the Gaza Strip offering cash rewards for information leading to his capture and other commanders of the Palestinian militant group.
Match statistics
Abu Dhabi Harlequins 36 Bahrain 32
Harlequins
Tries: Penalty 2, Stevenson, Teasdale, Semple
Cons: Stevenson 2
Pens: Stevenson
Bahrain
Tries: Wallace 2, Heath, Evans, Behan
Cons: Radley 2
Pen: Radley
Man of the match: Craig Nutt (Harlequins)
Sinopharm vaccine explained
The Sinopharm vaccine was created using techniques that have been around for decades.
“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.
"What is left is a skeleton of the virus so it looks like a virus, but it is not live."
This is then injected into the body.
"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.
"You have to be exposed more than one time to what we call the antigen."
The vaccine should offer protection for at least months, but no one knows how long beyond that.
Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.
“Since it is inactivated, it will not last forever," she said.
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
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
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
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