Live updates: Follow the latest news on Israel-Gaza
The UAE field hospital in Rafah has remained operational and dedicated to treating Gazans, even amid the widening Israeli assault on the southern city in the strip.
The 150-bed hospital, opened in December as part of the UAE's Gallant Knight 3 humanitarian operation, is situated in the centre of Rafah city.
Sultan Al Kaabi, the director of the hospital, told The National on Saturday that despite the continuing shelling and Israeli operations in Rafah presenting challenges, the hospital is determined to deliver services.
"The UAE field hospital continues to receive injured people and provide treatment to patients despite the current situation in Rafah city," Mr Al Kaabi said.
"The hospital is currently treating around 150 patients,” he added.
Other doctors in the area, south of the Gaza Strip, are warning of the impact of Israel's blocking of fuel, food, and aid from entering the war-torn enclave.
In a statement, the director of the Kamal Adwan hospital, in the north of the strip, said his facility will be out of service "within hours" if not supplied with fuel.
Back in the south, Dr Sohaib Al Hams is the director of Rafah's Kuwaiti hospital - which has been ordered for evacuation by the Israeli army.
“Israel doesn’t respect any international or humanitarian laws.
Currently, there is no other place for patients and injured individuals except this hospital," he told The National.
Dr Hams appealed for the protection of medical professionals, especially those who remain trapped inside the hospital.
Rafah assault
Israel on Monday began an assault on Rafah in search of Hamas battalions, despite warnings of high civilian casualties in the southern city, putting the ceasefire talks on the brink of total collapse as they reached a critical stage.
More than a million displaced Palestinians have sought shelter in Rafah, pushing the UN, the US and other countries to repeatedly warn against an Israeli assault on the city that would cause a “bloodbath”.
Despite the warnings, Israel continued with its operation, shelling different areas and sending tanks to several parts while seizing the border crossing with Egypt, pushing around 80,000 displaced Palestinians to flee.
The UAE has condemned “in the strongest terms the Israeli forces invasion and seizure of the Rafah border crossing in southern Gaza" and warned against military escalation that threatens to cause the loss of more lives.
“We have received approximately 30 critical cases requiring surgical operations during the last three days," Mr Al Kaabi said on Saturday.
The UAE hospital is used for general surgery and orthopaedics and offers anaesthetic services and intensive care for children and adults. It also provides internal medicine, dentistry, family medicine and psychiatric treatment.
It is being operated with the support of the Khalifa bin Zayed Al Nahyan Foundation, the Zayed bin Sultan Al Nahyan Charitable and Humanitarian Foundation, and the Emirates Red Crescent.
The Israeli assault on Rafah was launched days after the UAE field hospital started fitting prosthetics for people who lost their limbs during Israel's war in Gaza.
Hours before the operation, the hospital performed a complex neurosurgery for a woman suffering from almost complete loss of movement in her left hand as a result of a gunshot wound to the upper limb and an injury to two major nerves.
More than 34,900 Palestinians have been killed in Gaza since the war began on October 7, after Hamas attacked southern Israel, killing about 1,200 people and taking about 240 hostages.
The war has driven about 80 per cent of Gaza's 2.3 million residents from their homes and destroyed apartments, hospitals, mosques and schools.
Israel's Rafah incursion has thrown Gaza's health care into deeper turmoil as foreign medical staff were ordered to leave several hospitals.
For the director of the Emirati filed hospital, the facility is determined to stay operational and continue providing medical services despite the numerous challenges.
"This hospital is considered a supporter of the medical sector in Gaza, and we will continue to provide treatment for the injured and patients admitted to the hospital,” he told The National.
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
COMPANY PROFILE
Name: Mamo Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua Based: Dubai, UAE Number of employees: 28 Sector: Financial services Investment: $9.5m Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors. The specs
- Engine: 3.9-litre twin-turbo V8
- Power: 640hp
- Torque: 760nm
- On sale: 2026
- Price: Not announced yet
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Best Actress Maha Alemi, Sofia
Best Actor Mohamed Dhrif, Weldi
Best Screenplay Meryem Benm’Barek, Sofia
Best Documentary Of Fathers and Sons by Talal Derki
Best Film Yomeddine by Abu Bakr Shawky
Best Director Nadine Labaki, Capernaum
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Thanksgiving meals to try
World Cut Steakhouse, Habtoor Palace Hotel, Dubai. On Thursday evening, head chef Diego Solis will be serving a high-end sounding four-course meal that features chestnut veloute with smoked duck breast, turkey roulade accompanied by winter vegetables and foie gras and pecan pie, cranberry compote and popcorn ice cream.
Jones the Grocer, various locations across the UAE. Jones’s take-home holiday menu delivers on the favourites: whole roast turkeys, an array of accompaniments (duck fat roast potatoes, sausages wrapped in beef bacon, honey-glazed parsnips and carrots) and more, as well as festive food platters, canapes and both apple and pumpkin pies.
Ruth’s Chris Steakhouse, The Address Hotel, Dubai. This New Orleans-style restaurant is keen to take the stress out of entertaining, so until December 25 you can order a full seasonal meal from its Takeaway Turkey Feast menu, which features turkey, homemade gravy and a selection of sides – think green beans with almond flakes, roasted Brussels sprouts, sweet potato casserole and bread stuffing – to pick up and eat at home.
The Mattar Farm Kitchen, Dubai. From now until Christmas, Hattem Mattar and his team will be producing game- changing smoked turkeys that you can enjoy at home over the festive period.
Nolu’s, The Galleria Mall, Maryah Island Abu Dhabi. With much of the menu focused on a California inspired “farm to table” approach (with Afghani influence), it only seems right that Nolu’s will be serving their take on the Thanksgiving spread, with a brunch at the Downtown location from 12pm to 4pm on Friday.
Haircare resolutions 2021
From Beirut and Amman to London and now Dubai, hairstylist George Massoud has seen the same mistakes made by customers all over the world. In the chair or at-home hair care, here are the resolutions he wishes his customers would make for the year ahead.
1. 'I will seek consultation from professionals'
You may know what you want, but are you sure it’s going to suit you? Haircare professionals can tell you what will work best with your skin tone, hair texture and lifestyle.
2. 'I will tell my hairdresser when I’m not happy'
Massoud says it’s better to offer constructive criticism to work on in the future. Your hairdresser will learn, and you may discover how to communicate exactly what you want more effectively the next time.
3. ‘I will treat my hair better out of the chair’
Damage control is a big part of most hairstylists’ work right now, but it can be avoided. Steer clear of over-colouring at home, try and pursue one hair brand at a time and never, ever use a straightener on still drying hair, pleads Massoud.
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How does ToTok work?
The calling app is available to download on Google Play and Apple App Store
To successfully install ToTok, users are asked to enter their phone number and then create a nickname.
The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.
Users can also invite other contacts to download ToTok to allow them to make contact through the app.
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
Tickets
Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.
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Available: Now
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Benefits of first-time home buyers' scheme
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- 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
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
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