Live updates: Follow the latest on Israel-Gaza
Israelis went about their day in a mood of relief but also great uncertainty on Sunday, hours after Iran launched a direct attack on Israel that lit up skies all over the Holy Land in the early hours.
“A friend told me that one of the most popular searches on Google in Israel was ‘tehelim’, meaning psalms,” says Sarah, a writer from Jerusalem, who ran for shelter with her young son in a stairwell as sirens blared out across Jerusalem.
“It was a feeling of terror and grief at the same time but we knew the Americans had our backs. So it became this uncanny Hollywood movie moment, like Independence Day but Iranian drones were the aliens.”
Iran launched about 350 projectiles – made up of drones and ballistic and cruise missiles – at Israel, the vast majority of which were intercepted by Israeli and allied air defence systems in the region. One child was seriously injured by shrapnel.
Israel is convening its war cabinet as the region waits on edge to see whether an immediate, large-scale counterattack is on the horizon.
“The Iranians got a very clear response from all of this: Israel is not alone. The war was reframed last night as a potential regional conflict and we saw our allies step up, even Jordan,” Sarah says.
Despite a remarkably successful interception rate, Jerusalem residents in particular told The National about their surprise that the city, which typically comes under fire less often than Tel Aviv, was affected.
“My friends in the Old City saw the interceptions,” says Hania, a resident of East Jerusalem. “Usually my area is busy, it’s Sunday and there’s no school. Today it’s much quieter than usual, even though all the shops are open."
Adel, who lives in the north of Israel close to the tense border with Lebanon, heard loud booms throughout the night. “It was terrifying for two reasons,” he says.
“This is the first time we’re seeing something of this scale. As a Palestinian, it’s good to see that there’s some sort of recollection that this is happening for the sake of Palestinians in Gaza. But then there’s a feeling that the person who is capable of saving you, in this case Iran, is also capable of killing you in the same stroke.
“Seeing the footage from Jerusalem, that first image – if you were an Israeli you would be terrified. It meant Iran saying to you that 'we can hit you, any place at any time'.”
Hania, who is also Palestinian, had similarly mixed feelings, given her anger at the suffering in Gaza and the lack of help from the international community.
“The world will not stay quiet about what is happening,” she says. “Israel thinks it is the only power in this land. Do they think people will stay quiet while Gaza is happening? While Israel attacks embassies in Damascus? We are no longer scared.”
The Good Liar
Starring: Helen Mirren, Ian McKellen
Directed by: Bill Condon
Three out of five stars
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
Fire and Fury
By Michael Wolff,
Henry Holt
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
First Person
Richard Flanagan
Chatto & Windus
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
Available: Now
THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
Expert input
If you had all the money in the world, what’s the one sneaker you would buy or create?
“There are a few shoes that have ‘grail’ status for me. But the one I have always wanted is the Nike x Patta x Parra Air Max 1 - Cherrywood. To get a pair in my size brand new is would cost me between Dh8,000 and Dh 10,000.” Jack Brett
“If I had all the money, I would approach Nike and ask them to do my own Air Force 1, that’s one of my dreams.” Yaseen Benchouche
“There’s nothing out there yet that I’d pay an insane amount for, but I’d love to create my own shoe with Tinker Hatfield and Jordan.” Joshua Cox
“I think I’d buy a defunct footwear brand; I’d like the challenge of reinterpreting a brand’s history and changing options.” Kris Balerite
“I’d stir up a creative collaboration with designers Martin Margiela of the mixed patchwork sneakers, and Yohji Yamamoto.” Hussain Moloobhoy
“If I had all the money in the world, I’d live somewhere where I’d never have to wear shoes again.” Raj Malhotra
Ain Dubai in numbers
126: The length in metres of the legs supporting the structure
1 football pitch: The length of each permanent spoke is longer than a professional soccer pitch
16 A380 Airbuses: The equivalent weight of the wheel rim.
9,000 tonnes: The amount of steel used to construct the project.
5 tonnes: The weight of each permanent spoke that is holding the wheel rim in place
192: The amount of cable wires used to create the wheel. They measure a distance of 2,4000km in total, the equivalent of the distance between Dubai and Cairo.
MATCH INFO
Tottenham Hotspur 1
Kane (50')
Newcastle United 0
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Teaching in coronavirus times
South Africa v India schedule
Tests: 1st Test Jan 5-9, Cape Town; 2nd Test Jan 13-17, Centurion; 3rd Test Jan 24-28, Johannesburg
ODIs: 1st ODI Feb 1, Durban; 2nd ODI Feb 4, Centurion; 3rd ODI Feb 7, Cape Town; 4th ODI Feb 10, Johannesburg; 5th ODI Feb 13, Port Elizabeth; 6th ODI Feb 16, Centurion
T20Is: 1st T20I Feb 18, Johannesburg; 2nd T20I Feb 21, Centurion; 3rd T20I Feb 24, Cape Town
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