Shattered glass lies across a bed in a clinic in northern Gaza where walls were blown out by the force of Israeli air strikes.
Hospitals were damaged, ambulance routes hit and doctors killed as health care facilities across the Palestinian territory came under fire in this month’s conflict.
At the clinic in Beit Lahia, a sign indicating a doctor’s room clings to the wall beside a deep crack. An acrid smell pours from a burnt-out room where a twisted and blackened ceiling fan hangs in the air.
“They didn’t warn anyone they would attack,” said Amr Jaber, 41, who worked in administration at the health centre.
“It’s by chance that there was no one here,” he said of the blast that hit one evening.
A municipality building was bombed next to the health centre, which was damaged to such an extent it is unusable.
"It's a clinic for primary care, then they turned part of it into a place for coronavirus testing and to give coronavirus vaccines," Mr Jaber said.
In one window, a ripped sign for testing is framed by shards of glass.
About 21 hospitals and health facilities were damaged in the 11-day war between Israel and Gaza militants, according to the World Health Organisation.
Dozens of clinics were closed during the conflict because there was no way of guaranteeing staff and patients would reach them safely.
In central Gaza, one attack destroyed the top floor of a multi-storey building. The debris flew across the street and hit the enclave's coronavirus testing laboratory, temporarily putting it out of action.
The Israeli military says such sites are marked as “sensitive infrastructure” and were not targeted directly. It accuses Hamas, which rules Gaza, of installing military facilities among civilian infrastructure.
Roads leading to Gaza City’s main Shifa hospital were hit during the war, while at least two prominent doctors were killed.
Ghassan Abu Sitta, a British-Palestinian surgeon, said Shifa was under severe strain as fighting raged.
"A lot of the wounded were coming there and you feel that this is a system that is being put under so much pressure," said Dr Abu Sitta, who works for the medical charity Doctors Without Borders (MSF).
“The pressures of these continuous cyclical wars and Covid on the ministry of health means it can barely provide the basic service,” he said.
Dr Abu Sitta has travelled to Gaza repeatedly to treat those injured in war, providing much-needed expertise as a plastic and reconstructive surgeon.
“When you create the conditions in which war injuries become an endemic disease, it means that you need a higher percentage of orthopaedic surgeons, of vascular surgeons, of plastic surgeons, than any other natural place would,” he said.
Wounded children in particular will need numerous surgeries as their bodies grow, including a girl Dr Abu Sitta operated on who lost half her nose and one side of her face.
Marwan Abu Sada, Shifa’s director of surgery, described the devastating wounds treated at the hospital.
“We have seen injury to the brain, injury to the chest, neck, lower and upper limbs, multiple wounds, multiple lacerations, internal organ damage, chest injury damage,” he said.
Sixty-six children were among 256 Gazans killed, while nearly 2,000 people were wounded, including more than 600 children, according to the UN.
With the Israeli crossings into Gaza closed during most of the conflict, medical teams exhausted their supplies.
“We started to run out of the already, always chronic shortage of essential medicines,” said Sacha Bootsma, head of the WHO’s Gaza office.
“They were running out of the consumables and drugs to treat the seriously injured patients,” such as anaesthetics and syringes, she said.
While the ceasefire brought relative calm to emergency rooms, hospitals are still plunged into darkness during the frequent electricity cuts. Doctors rely on generators to continue treating patients, but a lack of fuel during the war meant two hospitals stopped functioning.
"We have a shortage of medical disposables, supplies, equipment," Dr Abu Sada said.
Fourteen years into a blockade imposed on Gaza by Israel and Egypt, importing new medical equipment or maintaining instruments is a lengthy process.
"You have to send it outside, you need at least three months to get it outside Gaza," Dr Abu Sada said. "It is very difficult, really."
In the days following the ceasefire agreed by Hamas and Israel, Gazans began cleaning up the damaged clinics and hospitals.
Health workers are stocking up on essentials while the crossings with Israel are open for humanitarian aid.
"It's not yet a guarantee that we're out of the woods, so now is also the time to ensure that we have a better fuel supply, fuel reserves in place, and the items that have been used up are replenished," Ms Bootsma said.
“We all fear the worst, we do not think that this ceasefire will be continuing for very, very much longer,” she said.
Killing of Qassem Suleimani
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
The biog
Name: Abeer Al Shahi
Emirate: Sharjah – Khor Fakkan
Education: Master’s degree in special education, preparing for a PhD in philosophy.
Favourite activities: Bungee jumping
Favourite quote: “My people and I will not settle for anything less than first place” – Sheikh Mohammed bin Rashid.
Electric scooters: some rules to remember
- Riders must be 14-years-old or over
- Wear a protective helmet
- Park the electric scooter in designated parking lots (if any)
- Do not leave electric scooter in locations that obstruct traffic or pedestrians
- Solo riders only, no passengers allowed
- Do not drive outside designated lanes
The specs
Engine 60kwh FWD
Battery Rimac 120kwh Lithium Nickel Manganese Cobalt Oxide (LiNiMnCoO2) chemistry
Power 204hp Torque 360Nm
Price, base / as tested Dh174,500
Banthology: Stories from Unwanted Nations
Edited by Sarah Cleave, Comma Press
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
The five pillars of Islam
Western Region Asia Cup T20 Qualifier
Sun Feb 23 – Thu Feb 27, Al Amerat, Oman
The two finalists advance to the Asia qualifier in Malaysia in August
Group A
Bahrain, Maldives, Oman, Qatar
Group B
UAE, Iran, Kuwait, Saudi Arabia
UAE group fixtures
Sunday Feb 23, 9.30am, v Iran
Monday Feb 25, 1pm, v Kuwait
Tuesday Feb 26, 9.30am, v Saudi
UAE squad
Ahmed Raza, Rohan Mustafa, Alishan Sharafu, Ansh Tandon, Vriitya Aravind, Junaid Siddique, Waheed Ahmed, Karthik Meiyappan, Basil Hameed, Mohammed Usman, Mohammed Ayaz, Zahoor Khan, Chirag Suri, Sultan Ahmed
Results
6.30pm: Maiden Dh165,000 (Dirt) 1,200m
Winner: Barack Beach, Richard Mullen (jockey), Satish Seemar (trainer).
7.05pm: Handicap Dh170,000 (D) 1,200m
Winner: Way Of Wisdom, Connor Beasley, Satish Seemar.
7.40pm: Maiden Dh165,000 (D) 1,900m
Winner: Woodditton, Connor Beasley, Ahmad bin Harmash.
8.15pm: Handicap Dh185,000 (D) 2,000m
Winner: Secret Trade, Sandro Paiva, Ali Rashid Al Raihe.
8.50pm: Handicap Dh185,000 (D) 1,600m
Winner: Mark Of Approval, Antonio Fresu, Mahmood Hussain.
9.25pm: Handicap Dh165,000 (D) 2,000m
Winner: Tradesman, Pat Dobbs, Doug Watson.
Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
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Day 1, Abu Dhabi Test: At a glance
Moment of the day Dimuth Karunaratne had batted with plenty of pluck, and no little skill, in getting to within seven runs of a first-day century. Then, while he ran what he thought was a comfortable single to mid-on, his batting partner Dinesh Chandimal opted to stay at home. The opener was run out by the length of the pitch.
Stat of the day - 1 One six was hit on Day 1. The boundary was only breached 18 times in total over the course of the 90 overs. When it did arrive, the lone six was a thing of beauty, as Niroshan Dickwella effortlessly clipped Mohammed Amir over the square-leg boundary.
The verdict Three wickets down at lunch, on a featherbed wicket having won the toss, and Sri Lanka’s fragile confidence must have been waning. Then Karunaratne and Chandimal's alliance of precisely 100 gave them a foothold in the match. Dickwella’s free-spirited strokeplay meant the Sri Lankans were handily placed at 227 for four at the close.
Company%20Profile
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F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5