Live updates: Follow the latest on Israel-Gaza
Relations between Israel and the US hit a new low after a tense phone call between President Joe Biden and Israeli Prime Minister Benjamin Netanyahu on Thursday night that widened a growing rift between Israel’s embattled leader and his most strategic ally.
The phone call between the two leaders comes at a critical juncture in the Gaza war. Officials in the prime minister’s office are straining to keep details of the discussion away from coalition partners, political sources told The National.
Mr Biden reportedly told Mr Netanyahu that future US support now depends on Israel “addressing civilian harm” and “humanitarian suffering” in Gaza.
The US President “emphasised that the strikes on humanitarian workers and the overall humanitarian situation are unacceptable”, the White House said in a statement.
Israel has become increasingly isolated globally after it struck a Gaza aid convoy belonging to NGO World Central Kitchen this week, killing seven aid workers, six of whom were foreign nationals from countries including the US and the UK, two of Israel's most vocal supporters.
Shortly after the strike on WCK personnel, reports surfaced that Mr Biden was “furious” over the killings. He publicly said he was "outraged and heartbroken" about the death of the aid workers.
Monday's attack fuelled international anger towards Israeli actions preventing aid from getting into Gaza, where relief organisations and the UN warn that a humanitarian crisis is fast expanding.
After Thursday’s call, Israel said it would open two new aid routes into northern Gaza, but concerns remain that dire needs will still not be met, particularly as humanitarian organisations are limiting or pausing their operations out of fear for the security of their staff.
The prospect of a widespread Israeli operation in the southern Gaza city of Rafah is also a source of tension with the US, which views military action there as potentially disastrous for the roughly 1.5 million Gazans seeking shelter from bombardment elsewhere in the strip.
A wave of condemnation this week, even from close allies that so far have stuck by Israel staunchly throughout the war, comes as tensions between Israel and Iran also spiked after a deadly strike on the Iranian embassy in Damascus earlier in the week.
The Israeli military said it had halted leave for all combat units on Thursday based on the “situational assessment” as it braced for a potential attack by Iran or one of its allied militias.
With a regional war pitting Israel against Iran and its many proxy forces increasingly likely, many in Israeli political circles deplore Mr Netanyahu’s combative approach to the Biden administration, which remains Israel's most important ally.
Despite fears Israel’s deep defence relationship with the US could be at risk, ministers from the current far-right government continue to confront the Biden administration.
Strategic Affairs Minister Ron Dermer, one of Mr Netanyahu’s closest confidantes, reportedly shouted and waved his arms at senior Biden administration officials on Monday during a meeting about an operation in Rafah.
Despite the mounting distrust, the US nonetheless welcomed Israel's announcement that it is opening new aid routes.
Secretary of State Antony Blinken welcomed the move, but added that “the proof is in the results, and we will see those unfold in the coming days, in the coming weeks”.
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
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
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
Victims%20of%20the%202018%20Parkland%20school%20shooting
%3Cp%3EAlyssa%20Alhadeff%2C%2014%3C%2Fp%3E%0A%3Cp%3EScott%20Beigel%2C%2035%0D%3C%2Fp%3E%0A%3Cp%3EMartin%20Duque%2C%2014%3C%2Fp%3E%0A%3Cp%3ENicholas%20Dworet%2C%2017%3C%2Fp%3E%0A%3Cp%3EAaron%20Feis%2C%2037%3C%2Fp%3E%0A%3Cp%3EJaime%20Guttenberg%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3EChris%20Hixon%2C%2049%0D%3C%2Fp%3E%0A%3Cp%3ELuke%20Hoyer%2C%2015%3C%2Fp%3E%0A%3Cp%3ECara%20Loughran%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3EGina%20Montalto%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3EJoaquin%20Oliver%2C%2017%0D%3C%2Fp%3E%0A%3Cp%3EAlaina%20Petty%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3EMeadow%20Pollack%2C%2018%3C%2Fp%3E%0A%3Cp%3EHelena%20Ramsay%2C%2017%0D%3Cbr%3E%0D%3C%2Fp%3E%0A%3Cp%3EAlex%20Schachter%2C%2014%0D%3C%2Fp%3E%0A%3Cp%3ECarmen%20Schentrup%2C%2016%0D%3C%2Fp%3E%0A%3Cp%3EPeter%20Wang%2C%2015%3Cbr%3E%3C%2Fp%3E%0A
Two products to make at home
Toilet cleaner
1 cup baking soda
1 cup castile soap
10-20 drops of lemon essential oil (or another oil of your choice)
Method:
1. Mix the baking soda and castile soap until you get a nice consistency.
2. Add the essential oil to the mix.
Air Freshener
100ml water
5 drops of the essential oil of your choice (note: lavender is a nice one for this)
Method:
1. Add water and oil to spray bottle to store.
2. Shake well before use.
