Israeli tanks manoeuvre along the border with the Gaza Strip, near the Palestinian city of Jabalia. EPA
Israeli tanks manoeuvre along the border with the Gaza Strip, near the Palestinian city of Jabalia. EPA
Israeli tanks manoeuvre along the border with the Gaza Strip, near the Palestinian city of Jabalia. EPA
Israeli tanks manoeuvre along the border with the Gaza Strip, near the Palestinian city of Jabalia. EPA

Tanks enter Gaza's Jabalia camp as Israeli military advances deeper into Rafah


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Israeli tanks entered Jabalia camp in northern Gaza on Monday, residents and a civil defence official told The National, as the military expanded attacks on the southern city of Rafah, forcing thousands more to flee the besieged city.

Mahmoud Bassal, spokesman for Civil Defence in north Gaza, said the Israeli offensive had forced many of the estimated 360,000 people living in Jabalia and neighbouring Beit Hanoun and Zeitoun areas to flee.

After warning people to leave on Saturday, Israeli warplanes dropped leaflets over Jabalia on Sunday that said: “We are coming; if you return, we will also return”, residents reported.

About 50 people have been killed in 110 air strikes on Jabalia camp since Saturday night, Mr Bassal told The National, with rescue teams unable to reach areas where others are trapped under the rubble.

Rescue efforts were also hampered by the lack of fuel for civil defence vehicles after Israel's week-old military operation in the southern Rafah area disrupted deliveries through Gaza's two main entry points for aid.

Even for those rescued, options for receiving treatment in Jabalia are limited.

“Kamal Adwan Hospital is the only facility currently operational, but it can only provide basic treatment and is at risk of becoming non-functional if Israeli troops reach it,” Mr Bassal said.

Residents who left the area said there was non-stop fighting and shelling, with armed drones training their sights on any signs of movement.

“We left everything behind, except some food and clothes. They even didn’t give us chance to collect anything,” Aseel Hamadona told The National.

No safe place

Aseel was staying in a school run by the UN agency for Palestinian refugees in Jabalia's Abu Zeitoun area, but fled as heavy shelling drew closer.

“Where should we go? It is enough that we lost our homes and everything and we are moving from place to place to save our children,” she said.

Also on Monday, Israeli forces moved further into Rafah, crossing the Salah Al Din road towards the western districts of Al Geneina and Al Salam, according to the official Palestinian Wafa news agency.

Soldiers are “deep into residential areas of the city”, it said.

Medical staff at Rafah's Kuwait Hospital have been told to evacuate, a British NGO has confirmed, warning Rafah's fragile health system may now completely collapse.

“This was one of the last remaining hospitals in Rafah and only had around 16 beds available for the more than one million people sheltering in Rafah,” Medical Aid for Palestinians said on Monday.

Smoke rises as a result of an Israeli air strike in Jabalia, Gaza Strip. EPA
Smoke rises as a result of an Israeli air strike in Jabalia, Gaza Strip. EPA

“We are only a few hours away from the collapse of the healthcare system in the Gaza Strip due to the lack of necessary fuel to operate electricity generators in hospitals, ambulances and transportation for staff,” Gaza’s Health Ministry said.

The European Hospital in Khan Younis, in southern Gaza, said that electricity was cut from the hospital due to a lack of fuel.

“The only operating hospitals in Gaza are the European Hospital in Khan Younis and Al Aqsa Martyrs Hospital in central Gaza, and both of those hospitals are working at only 20 per cent of their [prewar] capacity,” Ismael Thawabta, director of Gaza's government media office, told The National.

Aid blocked

He said about 190 to 200 lorries used to enter Gaza daily through the Rafah and Karem Abu Salem crossings, but no aid has entered in the past seven days.

Israeli settlers were filmed attacking aid lorries heading to Gaza from the occupied West Bank.

Settlers with the “Order 9" organisation, which has led groups trying to stop aid to Gaza, halted lorries at the Tarquimya checkpoint, near Hebron, according to the official Wafa news agency.

Pallets were observed falling off one lorry, with the aid scattered on the ground.

Alon-Lee Green, head of the Standing Together movement, called the settlers “subhuman”.

“This is what a reality of haters looks like, of people who love war and death,” he said on Instagram, saying the food was destined for both “innocent people in Gaza” and Israeli hostages.

Additional reporting by Holly Johnston

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End of free parking

- paid-for parking will be rolled across Abu Dhabi island on August 18

- drivers will have three working weeks leeway before fines are issued

- areas that are currently free to park - around Sheikh Zayed Bridge, Maqta Bridge, Mussaffah Bridge and the Corniche - will now require a ticket

- villa residents will need a permit to park outside their home. One vehicle is Dh800 and a second is Dh1,200. 

- The penalty for failing to pay for a ticket after 10 minutes will be Dh200

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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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Explainer: Tanween Design Programme

Non-profit arts studio Tashkeel launched this annual initiative with the intention of supporting budding designers in the UAE. This year, three talents were chosen from hundreds of applicants to be a part of the sixth creative development programme. These are architect Abdulla Al Mulla, interior designer Lana El Samman and graphic designer Yara Habib.

The trio have been guided by experts from the industry over the course of nine months, as they developed their own products that merge their unique styles with traditional elements of Emirati design. This includes laboratory sessions, experimental and collaborative practice, investigation of new business models and evaluation.

It is led by British contemporary design project specialist Helen Voce and mentor Kevin Badni, and offers participants access to experts from across the world, including the likes of UK designer Gareth Neal and multidisciplinary designer and entrepreneur, Sheikh Salem Al Qassimi.

The final pieces are being revealed in a worldwide limited-edition release on the first day of Downtown Designs at Dubai Design Week 2019. Tashkeel will be at stand E31 at the exhibition.

Lisa Ball-Lechgar, deputy director of Tashkeel, said: “The diversity and calibre of the applicants this year … is reflective of the dynamic change that the UAE art and design industry is witnessing, with young creators resolute in making their bold design ideas a reality.”

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Director: Lana Wachowski

Stars:  Keanu Reeves, Carrie-Anne Moss, Jessica Henwick 

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Updated: May 14, 2024, 6:27 AM