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Senior Israeli military officials are warning the army to avoid "a killing spree" and act within the law, after more than four months of a wide-scale air and ground campaign aimed at destroying Hamas in the Gaza Strip.
The offensive, which has killed more than 29,400 Palestinians, has drawn near daily international condemnation.
The top lawyer of Israel's military, Maj Gen Yifat Tomer-Yerushalmi, warned soldiers late on Wednesday against involvement in cases of "unacceptable conduct" in the Gaza Strip.
The army has been battling the Palestinian militant group across Gaza in the war ignited by Hamas's October 7 attack on Israel that killed 1,200 people, with about 240 civilians taken hostage.
In a letter titled Fighting and Victory According to the Law, the general acknowledged the “complex characteristics” of the war but said she had “come across improper cases of conduct that deviate from ... values and orders" of Israel's military.
"We have encountered cases of unacceptable conduct that deviate from [the Israeli army's] values and protocols," Maj Gen Tomer-Yerushalmi said.
These included "inappropriate statements that encourage unacceptable phenomena; unjustified use of force, including against detainees; looting, which includes the use or removal of private property for non-operational purposes; and destruction of civilian property contrary to protocols," she said in the letter.
Some of these examples “went beyond the disciplinary sphere and cross the threshold into the criminal”. They have no place in the national army and have caused Israel “strategic damage” internationally, she added.
Some of the cases are under review and her office will decide whether to take action against the commanders involved, she said.
Chief of Staff Lt Gen Herzi Halevi on Tuesday told troops the army was “not on a killing spree", nor acting out of revenge or carrying out genocide in the Gaza Strip.
“We still have a long way to go,” Lt Gen Halevi said. Israel was fighting “a long and just war. Every move is very important, every local achievement is part of realising the goals of the war. Do it with determination and professionalism.”
Lt Gen Halevi said the army must "act like human beings and, unlike our enemy, maintain our humanity".
"We must be careful not to use force where it is not required, to distinguish between a terrorist and those who are not, not to take anything that is not ours – a souvenir or weapons – and not to film revenge videos,” he said.
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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
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