Live updates: Follow the latest on Israel-Gaza
Resilient Palestinians are starting new businesses in Gaza's southern city of Rafah – despite the threat of an Israeli ground assault looming over them.
A dessert shop owner and baker, who both fled Israeli attacks on northern Gaza, told The National on Thursday that they are starting afresh to support their families and help fellow Palestinians.
More than 1.3 million Palestinians have sought sanctuary in Rafah from the Israeli onslaught further north. The city at the border with Egypt was home to about 300,000 people before the Israel-Gaza war.
Israel's leaders have vowed to attack the packed city, despite the US, EU and regional governments warning that the civilian death toll would be huge.
“We keep hearing about the threats of invasion in Rafah, but if we continue to wait for what they plan, we will not make any progress. We will only face more destruction and loss of hope,” said Ahmad Al Khalidi, 50, who a month ago opened a dessert shop in the city.
“I moved my family out of Rafah, but I still run my business there. We live under stress and constantly follow the news.”
Gazans have no stability, he said, adding that he was considering buying a solar system to power his business, but is undecided due to the possible Israeli ground attack.
Abu Ibrahim Mattar, 62, opened a bakery in the city and is determined to carry on producing bread, brushing aside Israeli threats of a new offensive.
“I will continue working and serving my nation here in Rafah, even if the Israeli army invades Rafah and I lose my new project,” Mr Mattar told The National.
He fled Gaza city when he lost his bakery there to Israeli shelling.
“The project cost me a lot to start up, as we are working with simple tools and lacking many basic elements,” said Mr Mattar.
However, people “want to continue living, it's been six months, and we are waiting for the war to stop so we can return to our homes in Gaza city”, he added. “We still have nothing.”
Widespread destruction
The extent of the destruction across Gaza was highlighted by Unicef’s James Elder, who said in a video from Khan Younis on Thursday that approximately two thirds of homes in the enclave had been destroyed.
Estimates earlier this month put the number between 50 and 70 per cent.
Mr Elder said that many Gazans’ “ultimate dream” of owning a family home had been “turned into a nightmare”.
“How do these people start again?” he asked rhetorically.
Experts have predicted the reconstruction of the strip will be a monumental task that will take many years and billions of dollars.
Reconstruction cannot begin without a ceasefire, but talks for a truce have stalled.
Even then, any serious long-term reconstruction will require political stability and huge international investment.
In the meantime, Israel has continued to conduct near-daily air strikes on Gaza, where there are still shortages of food and other essential goods.
Earlier this week, the UN launched an urgent appeal to provide aid for three million Palestinians, the majority of them in Gaza.
The UN is appealing for $2.8 billion for food, sanitation, water and health facilities in the devastated enclave.
Addressing the UN Security Council on Thursday, UN Secretary General Antonio Guterres described Gaza as a “humanitarian hellscape” as he yet again called for a ceasefire.
“Our aid operations are barely functional. They cannot operate in an organised, systematic way; they can only seize opportunities to deliver aid whenever and wherever possible,” he said.
More than 33,900 Palestinians have been killed and more than 76,770 have been injured since Israel launched strikes and a ground offensive in Gaza more than six months ago, the Gaza Health Ministry reported on Thursday. Most of the casualties have been women and children.
Back in Rafah, Mohammed Attia, 40, hopes that Israeli threats to invade the city prove false.
“The situation is very difficult for everyone,” he told The National. “Rafah is already a small town and cannot accommodate one million displaced people, so if they want to move people, where are they supposed to go?
“Rafah is the only lifeline remaining for the people”.
Countries recognising Palestine
France, UK, Canada, Australia, Portugal, Belgium, Malta, Luxembourg, San Marino and Andorra
If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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FIXTURES
Thu Mar 15 – West Indies v Afghanistan, UAE v Scotland
Fri Mar 16 – Ireland v Zimbabwe
Sun Mar 18 – Ireland v Scotland
Mon Mar 19 – West Indies v Zimbabwe
Tue Mar 20 – UAE v Afghanistan
Wed Mar 21 – West Indies v Scotland
Thu Mar 22 – UAE v Zimbabwe
Fri Mar 23 – Ireland v Afghanistan
The top two teams qualify for the World Cup
Classification matches
The top-placed side out of Papua New Guinea, Hong Kong or Nepal will be granted one-day international status. UAE and Scotland have already won ODI status, having qualified for the Super Six.
Thu Mar 15 – Netherlands v Hong Kong, PNG v Nepal
Sat Mar 17 – 7th-8th place playoff, 9th-10th place playoff
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
War 2
Director: Ayan Mukerji
Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
Rating: 2/5
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes.
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
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More on animal trafficking
Without Remorse
Directed by: Stefano Sollima
Starring: Michael B Jordan
4/5
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
Full Party in the Park line-up
2pm – Andreah
3pm – Supernovas
4.30pm – The Boxtones
5.30pm – Lighthouse Family
7pm – Step On DJs
8pm – Richard Ashcroft
9.30pm – Chris Wright
10pm – Fatboy Slim
11pm – Hollaphonic