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Israel's military said its aircraft struck a vehicle in the south of Lebanon, which was transporting Hezbollah militants who launched rockets into Israeli territory on Saturday.
Earlier on Saturday, Hezbollah had released the names of five members who it said had been “martyred”, but it was not clear if these included the occupants of the car. It identified the men killed as Mohamed Ali Ghebreyes, Mustafa Hussein Salman, Ali Abdul Nabi Qasim, Farouk Mohamed Harb and Abbas Ahmed Khalil.
The Israeli military said the “terrorists operated under the Imam Hossein Division, which is affiliated with Iran and operates for Hezbollah organisation”.
The Lebanese army confirmed the strike, which it said killed three “fighters” near the coastal town of Naqoura, about three kilometres north of the Lebanon-Israel border.
Lebanese security sources said the car was targeted on a coastal road near Naqoura at about 8.30am, and that one of the men killed was a weapons technician.
The Israeli military said fighter jets also struck Hezbollah infrastructure in the area of Labbouneh in southern Lebanon on Saturday.
Two Hezbollah military compounds were struck in the area of Blida overnight, it said.
According to a Hezbollah statement released through Lebanon's National News Agency, the group carried out a drone strike on a new Israeli military command headquarters in Liman, an agricultural settlement on the coast south of the border, at 05.40am on Saturday.
The strikes are the part of a recent escalation in cross-border attacks that began a day after Israel launched a military offensive in Gaza against Hamas, a Hezbollah ally, on October 7.
Hezbollah has indicated that it would suspend its attacks if Israel agreed to halt its offensive in Gaza, which has claimed more than 30,000 lives and devastated the small Palestinian coastal enclave in Israel's south.
However, Israeli Defence Minister Yoav Gallant said this week that Israel would continue attacks on Hezbollah even if current mediation efforts for a ceasefire in Gaza are successful.
MATCH INFO
Inter Milan 2 (Vecino 65', Barella 83')
Verona 1 (Verre 19' pen)
Results
1.30pm Handicap (PA) Dh50,000 (Dirt) 1,400m
Winner Al Suhooj, Saif Al Balushi (jockey), Khalifa Al Neyadi (trainer)
2pm Handicap (TB) 68,000 (D) 1,950m
Winner Miracle Maker, Xavier Ziani, Salem bin Ghadayer
2.30pm Maiden (TB) Dh60,000 (D) 1,600m
Winner Mazagran, Tadhg O’Shea, Satish Seemar
3pm Handicap (TB) Dh84,000 (D) 1,800m
Winner Tailor’s Row, Royston Ffrench, Salem bin Ghadayer
3.30pm Handicap (TB) Dh76,000 (D) 1,400m
Winner Alla Mahlak, Adrie de Vries, Rashed Bouresly
4pm Maiden (TB) Dh60,000 (D) 1,200m
Winner Hurry Up, Royston Ffrench, Salem bin Ghadayer
4.30pm Handicap (TB) Dh68,000 (D) 1,200m
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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