Displaced Palestinian children queue for food in Deir Al Balah, central Gaza. Bloomberg
Displaced Palestinian children queue for food in Deir Al Balah, central Gaza. Bloomberg
Displaced Palestinian children queue for food in Deir Al Balah, central Gaza. Bloomberg
Displaced Palestinian children queue for food in Deir Al Balah, central Gaza. Bloomberg

Five killed in north Gaza amid gunfire and crush during aid delivery


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At least five people died and dozens were wounded by gunfire and a crowd rush during an aid delivery in Gaza on Saturday, the Palestine Red Crescent said.

Witnesses said Palestinian officials overseeing the aid delivery shot in the air, Israeli troops in the area also opened fire and some lorries ran over people who were trying to get the food.

The Red Crescent said three of the victims had bullet wounds.

Thousands seeking aid had gathered at Gaza city's Kuwait roundabout, in the north of the Strip, awaiting the arrival of about 15 lorries carrying flour and other goods.

The roundabout has been the scene of several chaotic and deadly aid distribution incidents, including one on March 23 in which the Hamas-run government said 21 people were killed by Israeli fire. Israel denied that charge.

Meanwhile, a second aid ship was set to sail for Gaza from Cyprus's Larnaca port on Saturday afternoon, with 500 tonnes of humanitarian aid on board, Cypriot government spokesman Yiannis Antoniou said.

In Lebanon, where Israel has been fighting Hamas ally Hezbollah for nearly six months in hostilities linked to the Gaza War, an Israeli drone attacked a military vehicle of the UN peacekeeping force.

The attack, which took place near the town of Rmeish in southern Lebanon, wounded three officers and a civilian translator, one of them critically, Unifil said.

The UN said it was investigating the origin of the explosion.

A Unifil helicopter arrived at the site and took the wounded to hospital, Lebanon's National News Agency reported.

The agency said that a four-wheel-drive vehicle belonging to the UN truce observers near point B37 on the Blue Line, on the border with Israel, was attacked in an Israeli strike.

The vehicle was on a co-ordinated patrol near the town of Rmeish.

The Israeli army denied striking the vehicle.

"Contrary to the reports, the IDF did not strike a Unifil vehicle in the area of Rmeish this morning," it said.

Lebanese interim Prime Minister Najib Mikati condemned the 'targeting' of UN forces in South Lebanon.

Israel's shelling of Lebanon has killed nearly 270 Hezbollah fighters, about 50 civilians - including children, medics and journalists - and members of Unifil and the Lebanese army.

  • Humanitarian aid is dropped over Gaza from an RAF aircraft. AFP
    Humanitarian aid is dropped over Gaza from an RAF aircraft. AFP
  • Maj Mohammed Bashabseh of Jordan's Royal Special Forces attempts to track the flight path, a task made difficult due to Israel's move to scramble GPS over Gaza. Matthew Kynaston / The National
    Maj Mohammed Bashabseh of Jordan's Royal Special Forces attempts to track the flight path, a task made difficult due to Israel's move to scramble GPS over Gaza. Matthew Kynaston / The National
  • Humanitarian aid is dropped into the Gaza Strip. AFP
    Humanitarian aid is dropped into the Gaza Strip. AFP
  • Jordan's air force is providing meals for hungry residents in the northern part of the enclave but the UN says land routes must be opened to avert famine. AFP
    Jordan's air force is providing meals for hungry residents in the northern part of the enclave but the UN says land routes must be opened to avert famine. AFP
  • The aid drop carried out on Wednesday was the first flight the Jordanians had managed in three days. AFP
    The aid drop carried out on Wednesday was the first flight the Jordanians had managed in three days. AFP
  • The RAF prepares to drop humanitarian packages over Gaza. PA
    The RAF prepares to drop humanitarian packages over Gaza. PA
  • A US military aircraft full of relief parcels to be dropped by parachute into Gaza. Reuters
    A US military aircraft full of relief parcels to be dropped by parachute into Gaza. Reuters
  • Aid agencies have warned that these aerial deliveries are only a drop in the ocean of the aid that is needed to avert famine. AFP
    Aid agencies have warned that these aerial deliveries are only a drop in the ocean of the aid that is needed to avert famine. AFP
  • The UAE and Egypt combine to drop aid into northern Gaza. Wam
    The UAE and Egypt combine to drop aid into northern Gaza. Wam
  • US air force members prepare to load relief pallets to be dropped into Gaza. Reuters
    US air force members prepare to load relief pallets to be dropped into Gaza. Reuters
  • Since Jordan and the US began their drops at the beginning of March, Singapore, Belgium, France and the Netherlands have joined the campaign to deliver aid from the air. Reuters
    Since Jordan and the US began their drops at the beginning of March, Singapore, Belgium, France and the Netherlands have joined the campaign to deliver aid from the air. Reuters
  • Belgian Air Force personnel load a cargo plane with humanitarian aid for Palestinian civilians in Gaza, at the military airport in Melsbroek. AFP
    Belgian Air Force personnel load a cargo plane with humanitarian aid for Palestinian civilians in Gaza, at the military airport in Melsbroek. AFP
  • A US Air Force C-17 Globemaster aircraft during an aid drop over the Gaza Strip. AFP
    A US Air Force C-17 Globemaster aircraft during an aid drop over the Gaza Strip. AFP
  • A Royal Jordanian Air Force C-130 Hercules aircraft on its way to deliver humanitarian aid to the Gaza Strip. AFP
    A Royal Jordanian Air Force C-130 Hercules aircraft on its way to deliver humanitarian aid to the Gaza Strip. AFP

Famine imminent

In Gaza, the UN has reported that the entire Strip's population is facing severe levels of food insecurity.

Aid deliveries have been impeded by Israeli military restrictions, continuing violence and the breakdown of public order.

The situation is particularly dire in the north of Gaza, where the UN says there are about 300,000 people, and where the report said famine was "imminent" and is projected to occur anytime between mid-March and May.

The top UN court on Thursday ordered Israel to take measures including opening more land crossings to allow food, water, fuel and other supplies into Gaza to tackle crippling shortages in the war-ravaged enclave.

In its legally binding order, the International Court of Justice told Israel to take “all necessary and effective measures to ensure, without delay, in full co-operation with the UN.

It also ordered Israel to immediately ensure “that its military does not commit acts which constitute a violation of any of the rights of the Palestinians in Gaza as a protected group under the Convention on the Prevention and Punishment of the Crime of Genocide, including by preventing, through any action, the delivery of urgently needed humanitarian assistance.”

The National Archives, Abu Dhabi

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Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en

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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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Ruwais timeline

1971 Abu Dhabi National Oil Company established

1980 Ruwais Housing Complex built, located 10 kilometres away from industrial plants

1982 120,000 bpd capacity Ruwais refinery complex officially inaugurated by the founder of the UAE Sheikh Zayed

1984 Second phase of Ruwais Housing Complex built. Today the 7,000-unit complex houses some 24,000 people.  

1985 The refinery is expanded with the commissioning of a 27,000 b/d hydro cracker complex

2009 Plans announced to build $1.2 billion fertilizer plant in Ruwais, producing urea

2010 Adnoc awards $10bn contracts for expansion of Ruwais refinery, to double capacity from 415,000 bpd

2014 Ruwais 261-outlet shopping mall opens

2014 Production starts at newly expanded Ruwais refinery, providing jet fuel and diesel and allowing the UAE to be self-sufficient for petrol supplies

2014 Etihad Rail begins transportation of sulphur from Shah and Habshan to Ruwais for export

2017 Aldar Academies to operate Adnoc’s schools including in Ruwais from September. Eight schools operate in total within the housing complex.

2018 Adnoc announces plans to invest $3.1 billion on upgrading its Ruwais refinery 

2018 NMC Healthcare selected to manage operations of Ruwais Hospital

2018 Adnoc announces new downstream strategy at event in Abu Dhabi on May 13

Source: The National

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Saturday, October 26: ‘The Time That Remains’ (2009) by Elia Suleiman
Saturday, November 2: ‘Beginners’ (2010) by Mike Mills
Saturday, November 16: ‘Finding Vivian Maier’ (2013) by John Maloof and Charlie Siskel
Tuesday, November 26: ‘All the President’s Men’ (1976) by Alan J Pakula
Saturday, December 7: ‘Timbuktu’ (2014) by Abderrahmane Sissako
Saturday, December 21: ‘Rams’ (2015) by Grimur Hakonarson

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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