Live updates: Follow the latest on Israel-Gaza
At least nine people died – six children, two women, and a man – in an overnight Israeli air strike on a building in the Tal Al Sultan district of Rafah, Gaza’s civil defence said.
Palestinian Faten Al Masry was asleep in a tent for displaced people in Tal Al Sultan when a house nearby was struck. Her son was wounded in the shelling.
“We were sleeping and suddenly we woke up jolted by the attack. My son had blood covering his face. I began to shake him to see if was still alive,” she told The National.
During the chaos of the attack, Ms Al Masry lost contact with her sister. She says she does not know if she is dead or alive.
“I have no information about my sister. Her daughter was also injured,” she added.
Like millions of other Gazans who are living in tents, displaced from their homes and forced to move repeatedly, Ms Al Masry feels unsafe.
“We live in a tent, and nothing protects us. We are human beings. We want protection. We are civilians.”
At least 34,000 Gazans have been killed since Israel's war began on October 7. More than 13,000 are children, the Health Ministry said on Friday. The actual figures are believed to be higher, as thousands remain missing and under the rubble of destroyed buildings.
The Israeli military began its offensive after Hamas-led militants attacked southern Israel, killing more than 1,200 people.
On Saturday, Israel also struck Al Salam area, south-east of Rafah. Mohammed Daraghma was walking when the attack took place.
“Most of the wounded are children. I tried to evacuate people,” he told The National.
“Why do they [Israel] continue to target civilians?”
Moath Al Arja lives in the neighbourhood. He managed to flee his house just before the shelling began, as his neighbours had warned him of the impending attack.
“We left our home, and the explosion occurred. It was so intense that even those who evacuated their homes were affected. Due to the strength of the explosion, there were casualties. We ran to see what was happening and found injuries,” he told The National.
Like Mr Daraghma, he began helping transport the wounded to safety, taking them to the nearby Abu Yousef Al Najjar hospital.
Israeli forces also struck Rafah from naval boats, firing machine guns towards the shore.
Residents in Rafah have been on alert for an impending ground invasion, where almost all of Gaza's 2.1 million people are seeking shelter in makeshift tents, displacement camps, UN schools and hospitals.
Meanwhile, Israel continued one of its most destructive raids on the camp of Nur Shams in Tulkarm in the occupied West Bank for the second day, which has left two people dead so far, according to the Palestinian Health Ministry.
At least eleven people were also wounded, several Palestinians were detained and three homes blown, the Wafa news agency said.
Seven of the people were hit by Israeli bullets, while four were beaten by Israeli soldiers, it added.
The Israeli army said on Saturday that its forces killed 10 militants in the continuing raid.
The Palestinian Red Crescent said Israeli forces prevent its ambulances from entering the camp to transfer injured people.
On Thursday night, Israeli forces, accompanied by bulldozers, stormed Nur Shams camp and imposed a siege.
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
5 of the most-popular Airbnb locations in Dubai
Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:
• Dubai Marina
The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.
Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739
Two bedroom: Dh627 to Dh960
Three bedroom: Dh721 to Dh1,104
• Downtown
Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure. “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."
Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154
• City Walk
The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena. “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”
Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809
Two bedroom: Dh682 to Dh1,052
Three bedroom: Dh784 to Dh1,210
• Jumeirah Lake Towers
Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.
Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629
Two bedroom: Dh549 to Dh818
Three bedroom: Dh631 to Dh941
• Palm Jumeirah
Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.
Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770
Two bedroom: Dh654 to Dh1,002
Three bedroom: Dh752 to Dh1,152
The Specs:
The Specs:
Engine: 2.9-litre, V6 twin-turbo
Transmission: 8-speed automatic
Power: 444bhp
Torque: 600Nm
Price: AED 356,580 incl VAT
On sale: now.
Nayanthara: Beyond The Fairy Tale
Starring: Nayanthara, Vignesh Shivan, Radhika Sarathkumar, Nagarjuna Akkineni
Director: Amith Krishnan
Rating: 3.5/5
MATCH INFO
Newcastle United 1 (Carroll 82')
Leicester City 2 (Maddison 55', Tielemans 72')
Man of the match James Maddison (Leicester)
THE SPECS
Engine: 1.6-litre turbo
Transmission: six-speed automatic
Power: 165hp
Torque: 240Nm
Price: From Dh89,000 (Enjoy), Dh99,900 (Innovation)
On sale: Now
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
Sunday:
GP3 race: 12:10pm
Formula 2 race: 1:35pm
Formula 1 race: 5:10pm
Performance: Guns N' Roses
