Live updates: Follow the latest on Israel-Gaza
At least 49 bodies have been found buried near Al Shifa Hospital in the latest discovery of a mass grave within a medical compound in the Gaza Strip.
Hamas, which rules Gaza and has been locked in a war with Israel since October 7, said on Thursday that the latest discovery demanded international attention, calling it a "horror that has exceeded the limits of human imagination".
It is the third mass grave discovered at Al Shifa in Gaza city. It was once the enclave's biggest medical complex but has been destroyed by the Israeli military.
"Recovery operations are still ongoing," a local governmental media office statement said. "We are expecting to find dozens of new bodies."
It clarified that the dead were medical, nursing and administrative staff who were working at Al Shifa Hospital. Hundreds of wounded people, patients and displaced people had been killed, it said.
Seven mass graves have been found on hospital grounds around Gaza – one at Kamal Adwan in the north of the enclave, three at Al Shifa in central Gaza and another three at Al Nasser medical complex in Khan Younis in the south, with a total of 520 bodies found.
Last month, at least 300 bodies were found at Al Nasser, which had been raided and severely damaged by Israeli forces. Some of those buried had been stripped naked, with their hands tied.
Speaking to The National at the time from the scene, civil defence official Mohammad Massoud said most of the bodies were unidentified as they had decomposed or were in pieces.
"We found bones of children, women and men," he said, adding that the bodies were dealt with "savagely" and that there had been no respect for the dead. "Most of the bodies were not in shrouds."
At least 20 of those discovered at Al Nasser were believed to have been buried alive, officials said.
Hamas called on rights groups to gather the evidence and submit it to the International Criminal Court so that those responsible could be prosecuted.
Meanwhile, Palestine’s envoy to the UN urged the Security Council to call for independent investigations into the mass graves discovered at Al Shifa and Nasser hospitals.
Riyad Mansour stressed the need to “establish the precise circumstances under which hundreds of Palestinians lost their lives and were buried, or reburied”. In a letter to council members, he said: “The time for accountability is long past due.”
Israel's war in Gaza, following the attacks carried out by Hamas on southern Israel, has killed more than 34,900 people, with an estimated 10,000 missing.
Israel has firmly rejected claims it is responsible for the mass graves.
The Israeli army launched weeks-long raids on several hospitals, killing and displacing medical staff and patients. The army claimed the buildings were being used as command centres by Hamas. Hospital authorities and Hamas denied the claims.
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
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The more serious side of specialty coffee
While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.
The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.
Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”
One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.
Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms.
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