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”.
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Stormy seas
Weather warnings show that Storm Eunice is soon to make landfall. The videographer and I are scrambling to return to the other side of the Channel before it does. As we race to the port of Calais, I see miles of wire fencing topped with barbed wire all around it, a silent ‘Keep Out’ sign for those who, unlike us, aren’t lucky enough to have the right to move freely and safely across borders.
We set sail on a giant ferry whose length dwarfs the dinghies migrants use by nearly a 100 times. Despite the windy rain lashing at the portholes, we arrive safely in Dover; grateful but acutely aware of the miserable conditions the people we’ve left behind are in and of the privilege of choice.
WOMAN AND CHILD
Director: Saeed Roustaee
Starring: Parinaz Izadyar, Payman Maadi
Rating: 4/5
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
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The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
Race card
5pm: Maiden (PA) Dh80,000 (Turf) 1,600m
5.30pm: Handicap (PA) Dh80,000 (T) 1,600m
6pm: Arabian Triple Crown Round-1 Listed (PA) Dh230,000 (T) 1,600m
6.30pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,400m
7pm: Maiden (PA) Dh80,000 (T) 1,200m
7.30pm: Handicap (TB) Dh100,000 (T) 2,400m
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
The specs: 2017 Maserati Quattroporte
Price, base / as tested Dh389,000 / Dh559,000
Engine 3.0L twin-turbo V8
Transmission Eight-speed automatic
Power 530hp @ 6,800rpm
Torque 650Nm @ 2,000 rpm
Fuel economy, combined 10.7L / 100km
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
Off-roading in the UAE: How to checklist
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Punchy appearance
Roars of support buoyed Mr Johnson in an extremely confident and combative appearance
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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
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UAE currency: the story behind the money in your pockets