The European Border Assistance Mission (EUBAM) in Rafah was initially meant to build confidence between Israel and the Palestinian Authority. Photo: EEAS
The European Border Assistance Mission (EUBAM) in Rafah was initially meant to build confidence between Israel and the Palestinian Authority. Photo: EEAS
The European Border Assistance Mission (EUBAM) in Rafah was initially meant to build confidence between Israel and the Palestinian Authority. Photo: EEAS
The European Border Assistance Mission (EUBAM) in Rafah was initially meant to build confidence between Israel and the Palestinian Authority. Photo: EEAS

How could an EU relaunch of Rafah border training programme work?


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The EU has said it was asked to relaunch a border training programme at the Rafah crossing in the south of the Gaza Strip nearly two decades after it was suspended.

This raises a number of questions, not least because the border crossing was seized by Israel on May 7 despite a 50-year old agreement that gave Egypt partial control over the border.

The city of Rafah is where most of the recent offensive by the Israeli army has taken place in its eight-month war which has killed more than 36,000 people.

The death of dozens of people in an air raid on Sunday triggered strong criticism of Israel including from allies in the EU.

Before Israel's offensive on the Gaza Strip intensified in Rafah, about 1.3 million internally displaced Palestinians had headed there to escape bombardments in the north of the enclave.

However, about 1 million have left the city in the past week, following an intense escalation in Israeli air strikes.

Why was the training mission suspended?

The Israeli military operation in Gaza came in response to Hamas-led incursions in October that killed around 1,200 people. Israel has vowed to continue with the war until it destroys Hamas.

The Rafah border crossing had been managed since 2007 on the Gaza side by Hamas authorities and on the other side by Egypt.

It was the Hamas takeover of the strip that led to the suspension of the EU border mission, named EUBAM Rafah (European Border Assistance Mission).

It had been in place for two years as a "third-party presence" meant to build confidence between Israel and the Palestinian Authority.

We understand that the EU wants to take a more involved role in the region and in this particular conflict
Shirel Levi,
spokeswoman for the Israeli embassy to the EU

Who wants the EU in Rafah?

The EU has so far been on the sidelines of diplomatic efforts to end the war that are led by the US and Israel's Arab neighbours including Egypt.

Yet it has played an important role as a humanitarian actor in the region and it started two missions to Palestine based on the Oslo Accords.

In addition to EUBAM Rafah, which trained PA officials in managing border controls, was Eupol Copps, training the Palestinian police.

In its current standby mode, EUBAM Rafah has 10 international and eight local staff. Its 2023-24 budget was €2.3 million ($2.5 million).

Palestinians inspect their tents after an Israeli army operation in Rafah. EPA
Palestinians inspect their tents after an Israeli army operation in Rafah. EPA

The EU's foreign affairs chief Josep Borrell said he had been asked to work on reactivating EUBAM Rafah but did not say which countries or institutions were behind the request.

Questioned by The National, an EU representative declined to give names, but it is understood they may include the main players in the region including Egypt and Palestinian representatives.

An Israeli representative in Brussels confirmed they had been in touch with EU officials on the matter.

"These missions tend to be guidelines and training. Let's see what they can put forward. Any assistance that could help the situation would be better," said Shirel Levi, spokeswoman for the Israeli embassy to the EU.

"We don’t want the same people who were already there to continue doing the same thing because it was clearly not working," Ms Levi told The National.

"We understand that the EU wants to take a more involved role in the region and in this particular conflict, so this is one way for them to engage with already existing tools."

Any relaunch of EUBAM Rafah would require unanimous approval from the bloc's 27 member countries.

When would EUBAM Rafah restart?

An EU official said it was unlikely to be relaunched until a ceasefire was reached in Gaza, which may be months away.

Who would represent the Palestinian side is also unclear since the PA left Gaza after the Hamas takeover in 2007.

An agreement would require involvement of Palestinian authorities, Israel, Egypt, the US and the UN, said the EU official.

The idea is that EU customs specialists, sent by their own member countries, would assist in training Palestinians in inspecting humanitarian goods entering the enclave.

The EU wants to support the PA as an alternative to Hamas.

The Israeli government rejects any return of the PA to the Gaza Strip but has not given details of its postwar vision of the strip's government.

Israeli military vehicles on patrol on the Gazan side of the Rafah crossing. Reuters
Israeli military vehicles on patrol on the Gazan side of the Rafah crossing. Reuters

Israel took punitive measures against the PA after Norway, Spain and Ireland said they would recognise a Palestinian state in a move that was criticised by Prime Minster Benjamin Netanyahu's government.

Finance Minister Bezalel Smotrich announced this month he would withhold tax revenue Israel collects on behalf of the PA.

What is the situation like on the ground in Rafah?

Egyptian troops are stationed on their side, alongside intelligence officials. The General Intelligence Service (GIS) is one of the main negotiators from the Egyptian side in the ceasefire talks.

Despite the war, the border authority buildings and the separation fence between Gaza and Egypt are still standing.

The destruction is in the city itself and its refugee camps. Several sources have confirmed Israel has been co-ordinating attacks with the Egyptian military to avoid hitting the fence, however, accidents have happened.

In October, an Israeli tank accidentally hit an Egyptian position near the border, injuring seven Egyptian soldiers.

An Egyptian soldier was killed in cross-border fire on Monday, shot dead by Israeli troops, military officials from both countries said. The incident is under investigation.

It comes amid heightened tensions between Egypt and Israel following Israel's offensive against Hamas and its takeover of the Gazan side of the Rafah crossing three weeks ago.

The shooting has stirred controversy in Egypt and a funeral for the dead soldier held in his home province of Fayoum on Tuesday was attended by hundreds.

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Uefa Champions League Group F

Manchester City v Hoffenheim, midnight (Wednesday, UAE)

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

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Fourth Arab Economic and Social Development Summit

As he spoke, Mr Aboul Gheit repeatedly referred to the need to tackle issues affecting the welfare of people across the region both in terms of preventing conflict and in pushing development.
Lebanon is scheduled to host the fourth Arab Economic and Social Development Summit in January that will see regional leaders gather to tackle the challenges facing the Middle East. The last such summit was held in 2013. Assistant Secretary-General Hossam Zaki told The National that the Beirut Summit “will be an opportunity for Arab leaders to discuss solely economic and social issues, the conference will not focus on political concerns such as Palestine, Syria or Libya". He added that its slogan will be “the individual is at the heart of development”, adding that it will focus on all elements of human capital.

The%20Roundup
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Tamkeen's offering
  • Option 1: 70% in year 1, 50% in year 2, 30% in year 3
  • Option 2: 50% across three years
  • Option 3: 30% across five years 
QUARTER-FINAL

Wales 20-19 France

Wales: T: Wainwright, Moriarty. Cons: Biggar (2) Pens: Biggar 2

France: T: Vahaamahina, Ollivon, Vakatawa Cons: Ntamack (2)

Company%20profile
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%3Cp%3E%3Cstrong%3ETHE%20SPECS%3C%2Fstrong%3E%0D%3Cbr%3EEngine%3A%203.5-litre%20V6%0D%3Cbr%3ETransmission%3A%209-speed%20automatc%0D%3Cbr%3EPower%3A%20279hp%0D%3Cbr%3ETorque%3A%20350Nm%0D%3Cbr%3EPrice%3A%20From%20Dh250%2C000%0D%3Cbr%3EOn%20sale%3A%20Now%3C%2Fp%3E%0A
The five pillars of Islam
The specs

Engine: 3.0-litre 6-cyl turbo

Power: 435hp at 5,900rpm

Torque: 520Nm at 1,800-5,500rpm

Transmission: 9-speed auto

Price: from Dh498,542

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Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

The%20specs%20
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%204cyl%20turbo%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E261hp%20at%205%2C500rpm%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E400Nm%20at%201%2C750-4%2C000rpm%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E7-speed%20dual-clutch%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E10.5L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENow%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh129%2C999%20(VX%20Luxury)%3B%20from%20Dh149%2C999%20(VX%20Black%20Gold)%3C%2Fp%3E%0A
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Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas) 

What is Folia?

Prince Khaled bin Alwaleed bin Talal's new plant-based menu will launch at Four Seasons hotels in Dubai this November. A desire to cater to people looking for clean, healthy meals beyond green salad is what inspired Prince Khaled and American celebrity chef Matthew Kenney to create Folia. The word means "from the leaves" in Latin, and the exclusive menu offers fine plant-based cuisine across Four Seasons properties in Los Angeles, Bahrain and, soon, Dubai.

Kenney specialises in vegan cuisine and is the founder of Plant Food Wine and 20 other restaurants worldwide. "I’ve always appreciated Matthew’s work," says the Saudi royal. "He has a singular culinary talent and his approach to plant-based dining is prescient and unrivalled. I was a fan of his long before we established our professional relationship."

Folia first launched at The Four Seasons Hotel Los Angeles at Beverly Hills in July 2018. It is available at the poolside Cabana Restaurant and for in-room dining across the property, as well as in its private event space. The food is vibrant and colourful, full of fresh dishes such as the hearts of palm ceviche with California fruit, vegetables and edible flowers; green hearb tacos filled with roasted squash and king oyster barbacoa; and a savoury coconut cream pie with macadamia crust.

In March 2019, the Folia menu reached Gulf shores, as it was introduced at the Four Seasons Hotel Bahrain Bay, where it is served at the Bay View Lounge. Next, on Tuesday, November 1 – also known as World Vegan Day – it will come to the UAE, to the Four Seasons Resort Dubai at Jumeirah Beach and the Four Seasons DIFC, both properties Prince Khaled has spent "considerable time at and love". 

There are also plans to take Folia to several more locations throughout the Middle East and Europe.

While health-conscious diners will be attracted to the concept, Prince Khaled is careful to stress Folia is "not meant for a specific subset of customers. It is meant for everyone who wants a culinary experience without the negative impact that eating out so often comes with."

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

COMPANY PROFILE
Name: Kumulus Water
 
Started: 2021
 
Founders: Iheb Triki and Mohamed Ali Abid
 
Based: Tunisia 
 
Sector: Water technology 
 
Number of staff: 22 
 
Investment raised: $4 million 

THE SPECS

Engine: Four-cylinder 2.5-litre

Transmission: Seven-speed auto

Power: 165hp

Torque: 241Nm

Price: Dh99,900 to Dh134,000

On sale: now

COMPANY%20PROFILE
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GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Key products and UAE prices

iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229

iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649

iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179

Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.

Bob Honey Who Just Do Stuff
By Sean Penn
Simon & Schuster

How to increase your savings
  • Have a plan for your savings.
  • Decide on your emergency fund target and once that's achieved, assign your savings to another financial goal such as saving for a house or investing for retirement.
  • Decide on a financial goal that is important to you and put your savings to work for you.
  • It's important to have a purpose for your savings as it helps to keep you motivated to continue while also reducing the temptation to spend your savings. 

- Carol Glynn, founder of Conscious Finance Coaching

 

 

Voy!%20Voy!%20Voy!
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New UK refugee system

 

  • A new “core protection” for refugees moving from permanent to a more basic, temporary protection
  • Shortened leave to remain - refugees will receive 30 months instead of five years
  • A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
  • To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
  • Under core protection there will be no automatic right to family reunion
  • Refugees will have a reduced right to public funds
Updated: May 29, 2024, 3:15 PM