Gazans warm themselves by a fire in the ruins of their home in Khan Younis. EPA
Gazans warm themselves by a fire in the ruins of their home in Khan Younis. EPA
Gazans warm themselves by a fire in the ruins of their home in Khan Younis. EPA
Gazans warm themselves by a fire in the ruins of their home in Khan Younis. EPA

Western nations raise alarm over humanitarian deterioration in Gaza


Sunniva Rose
  • English
  • Arabic

The ⁠deteriorating humanitarian situation in Gaza ​is of ‌serious concern, Britain, ​Canada, France and other nations have said in ‌a joint statement that ⁠calls on Israel to take urgent action.

"[We] express serious concerns about the renewed deterioration of the humanitarian situation in Gaza which remains ⁠catastrophic," ​read ‍the statement from the foreign ministers of⁠ Denmark, Finland, ⁠Iceland, Japan, Norway, Sweden, Switzerland, as well as Canada, France and the United Kingdom

The ⁠ministers highlighted the risk caused by Israel's forced closure of dozens of international charities, including Medecins Sans Frontieres (MSF), because of stringent new requirements demanding that they hand over personal details of Palestinian and international staff. Israel on Tuesday said it was suspending more than two dozen humanitarian organisations from operating in Gaza for failing to comply.

"This would have a severe impact on access to essential services including healthcare," it said. "One in three healthcare facilities in Gaza will close if INGOs operations are stopped."

Western states have issued several similar statements since the start of the Gaza war in 2023 to pressure Israel to allow in more aid. Israel has sometimes responded by allowing a limited number of additional aid lorries into the enclave, but in quantities described as insufficient by the UN.

A Palestinian man cycles through a flooded street after heavy rain in Khan Younis, southern Gaza. EPA
A Palestinian man cycles through a flooded street after heavy rain in Khan Younis, southern Gaza. EPA

Gaza is no longer considered to be threatened by famine, as of December 19, but the situation remains critical, according to the IPC global hunger monitor. A quarter of the enclave's population of roughly two million suffers from acute malnutrition.

The foreign ministers' statement, issued on Tuesday, highlighted the harsh winter weather in Gaza, including heavy rain and falling temperatures. The majority of Gazans require urgent shelter support, it said. Toxic floods pose a risk to 740,000 people due to the collapse of sanitation systems.

In this difficult context, international NGOs must be able to operate in Gaza in a "sustained and predictable way", the statement stated. "Any attempt to stem their ability to operate is unacceptable," it added.

Israeli restrictions on international aid groups followed a ban on the UN's agency for Palestinians, UNRWA, amid accusations of supporting terrorism - claims refuted by the agency. The UN and its partners should be able to continue their vital work, the statement said.

Signatories also called on Israel to lift "unreasonable restrictions on imports considered to have a dual use". On December 15, the EU's humanitarian commissioner, Hadja Lahbib, said wheelchairs and sleeping bags were among items being held at borders because of claims they had military applications.

EU officials, including Ms Lahbib, have been barred from entering Gaza by Israel despite the bloc being the biggest donor of humanitarian aid for Palestinians. Nearly three months since the ceasefire announcement, aid remains largely blocked at the border by Israel.

Lorries carrying goods from Jordan near the Allenby Bridge crossing after it was reopened, in the occupied West Bank. Reuters
Lorries carrying goods from Jordan near the Allenby Bridge crossing after it was reopened, in the occupied West Bank. Reuters

"We welcome the partial opening of the Allenby [Bridge] crossing, but other corridors for moving goods to Gaza remain closed or severely restricted for humanitarian aid," the statement said. Allenby is the primary crossing between Jordan and the occupied West Bank.

"We now urge the government of Israel to remove these humanitarian access constraints, and to deliver and honour the Comprehensive Plan to End the Gaza Conflict," it added. "This is necessary for an effective humanitarian response, successful recovery and reconstruction and lasting peace and stability."

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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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The Vile

Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah

Director: Majid Al Ansari

Rating: 4/5

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MATCH INFO

Uefa Champions League semi-final:

First leg: Liverpool 5 Roma 2

Second leg: Wednesday, May 2, Stadio Olimpico, Rome

TV: BeIN Sports, 10.45pm (UAE)

Results

STAGE

1 . Filippo Ganna (Ineos) - 0:13:56

2. Stefan Bissegger (Education-Nippo) - 0:00:14

3. Mikkel Bjerg (UAE Team Emirates) - 0:00:21

4. Tadej Pogacar (UAE Team Emirates) - 0:00:24

5. Luis Leon Sanchez (Astana) - 0:00:30

GENERAL CLASSIFICATION

1. Tadej Pogacar (UAE Team Emirates) - 4:00:05

2. Joao Almeida (QuickStep) - 0:00:05

3. Mattia Cattaneo (QuickStep) - 0:00:18

4. Chris Harper (Jumbo-Visma) - 0:00:33

5. Adam Yates (Ineos) - 0:00:39

COMPANY%20PROFILE
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Updated: December 31, 2025, 10:24 AM