Live updates: Follow the latest on Israel-Gaza
The first vessel carrying aid by sea to Gaza is set to arrive in the besieged strip, where it will offload 200 tonnes of desperately needed aid for Palestinian families.
Open Arms, a non-governmental organisation, told The National that it struck a deal with Israeli authorities after tense negotiations.
The vessel, carrying a floating raft packed with food and medicine donated by the UAE government and a US charity, will land on a small pontoon built by the aid group.
This is the first of several vessels being used by the UAE and World Central Kitchen to bring in aid through the maritime corridor.
"We have just one mission. We do everything in our hands to do things to comply with our mission," said Laura Lanuza, projects and communications director for Open Arms, told The National on Wednesday night.
We have just one mission. We do everything in our hands to do things to comply with our mission
Laura Lanuza,
Open Arms
Donor nations and aid groups hope it will be the first of many missions.
The mission comes at a time when the UN's main agency in Gaza, the UNRWA, faces a bitter dispute with the Israeli government over unproven claims of support for Hamas and a defunding crisis.
Israel has blocked land convoys from entering Gaza, leading to a humanitarian crisis. The strip, home to more than two million people, is on the brink of starvation.
The sea corridor could be a lifeline for many of those destitute families.
Where the Open Arms will dock has been kept a secret. The NGO will organise its own landing. A port built by the US Army is in the works but would take two months to build and millions of dollars.
World Central Kitchen, a US charity run by the famous Spanish-American chef Jose Andres, has prepared the cargo of food being towed by the ship on a barge with funding from the UAE.
Talks on technical and political hurdles were arduous as the crisis dragged on, Ms Lanuza said.
Starting in November, plans inched forward as Jordan began air dropping small amounts of aid to specific sites amid warnings that supplies in the enclave were running low.
Experts feared that aid drops could carry a fraction of overland goods, at vastly more cost.
The sea presented a middle ground that could work around the issue of delayed trucked aid, but was cheaper than aid drops and could deliver larger volumes, when temporary port structures had been built.
This is where Open Arms has presented itself as a nimble aid group, not willing to wait for geopolitical shifts, Ms Lanuza said.
“Our team and World Central Kitchen started to work on a technical project that we had to present to Israel," she said.
"Because even if the corridor was approved by Israel, no one was available to build it, so we had to cover the technical part.
“So we created this technical project, we presented it to Israel, they approved it. The most complex part is the last mile because there are no ports in Gaza.
"The disembarkation has to be done on the shore at the beach. And that made it really, really difficult because food cannot be put into the water."
The charity has been working round the clock with partners in Gaza, including specialists from the EU, to build a jetty from rubble.
“That was a big challenge," Ms Lanuza said.
"But finally we could overcome it, finally we had all these conversations in Cyprus, with the Foreign Minister of Cyprus, with the government of Cyprus, from the embassy of Palestine, and also with Israel.”
Full details about the plan have been kept secret due to concerns about safe and organised aid distribution. They include exactly where the makeshift pier is, and how aid from the barge will reach the shore.
A second vessel, "with bigger capacity" than the Open Arms, will be able to leave Larnaca "after the off-load" of the first one, Cypriot Foreign Minister Constantinos Kombos told reporters on Wednesday.
"If there is no problem, we have lined up the next departure,” he said.
Previously, Open Arms was operating in the Mediterranean, saving migrants from drowning in overcrowded boats as they tried to reach Europe, operations that saw the ship being detained by Italian authorities for allegedly “facilitating illegal immigration".
While credited with saving 5,000 lives in the Mediterranean, delivering aid to Odesa in Ukraine after Russia’s invasion, and assembling specialist teams after the Turkey-Syria earthquake last year, Ms Lanuza said that doing more does not necessarily depend on resources.
Instead, it is about moving quickly and having the “will” to help.
“One, in my opinion, the funding is not so important in these matters, it is the will to do things.
"World Central Kitchen and us, we are non-governmental organisations, we are funded by civil society. We are a little one with a very scarce budget."
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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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A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.