Live updates: Follow the latest on Israel-Gaza
Gaza's few remaining hospitals have warned they will go out of service unless they receive urgently needed fuel as Israel maintains its blockade of the strip.
Israel's closure of the Rafah border crossing has cut off Gazans from food, fuel and aid while also preventing injured and sick Gazans in dire need of medical assistance from receiving treatment abroad.
“The movement of patients and injured individuals seeking treatment is hindered, and they face the risk of death if they cannot leave Gaza for medical care,” said Ismael Thawabta, the director of the government media office in Gaza.
The shortages came as Palestinians mark Nakba Day on Wednesday - reflecting on the catastrophe in 1948 when they were forced from their homes and land by Israeli settlers.
Most of Gaza's 36 hospitals have been destroyed or are no longer functioning after more than seven months of war in which over 35,100 Palestinians have been killed.
The remaining hospitals are barely functioning and are in urgent need of supplies.
The European Hospital in Rafah announced on Tuesday morning that will go out of service soon if it does not receive fuel.
“Due to the fuel shortage, we regret to inform you that the main generators will stop at 10am,” a statement released by the hospital's administration said.
“We will switch to the lower-capacity generator, meaning that more than 70 per cent of the European Hospital's loads will be disconnected, and entire departments will be affected by the total shutdown.”
Makeshift field hospitals have been set up in the enclave since the outbreak of the war, but they are struggling to cope as Israel expands its military operations in both southern and northern Gaza while preventing aid from entering the enclave.
“The closure of borders leads to a catastrophe affecting 350,000 patients suffering from chronic diseases who require medication and treatment,” Mr Thawabta added.
Last week, medics, patients and displaced people were told to leave Abu Yousef Al Najjar hospital in Rafah.
Hospital director Marwan Al Hams said the facility had been placed in the “red zone” and that staff were threatened with death if they did not comply with Israel's orders to evacuate.
“The Israeli occupation army directly targets hospitals in Rafah, and Israeli forces target anyone moving in the vicinity of the hospital,” Dr Hams said.
The Israeli army issued the first evacuation order for eastern parts of the city a week ago, affecting more than 100,000 people. It later expanded that order to include western parts of the city.
The Kuwaiti Hospital has been ordered to evacuate, Medical Aid for Palestinians confirmed on Monday, adding that staff and patients have been told to move to northern Rafah and central Gaza.
The army has instructed displaced civilians to leave for Al Mawasi, a narrow coastal strip near Khan Younis, which aid officials say is unable to host fleeing Palestinians - especially those in need of medical treatment.
Kiryn Lannying, team lead for the International Rescue Committee (IRC) in the occupied Palestinian Territories, said there is “no space” to accommodate more people fleeing to Al Mawasi, with makeshift shelters spilling onto the streets and lining the beach.
“The health system has been completely decimated, so any facilities that will need to shut down or begin evacuation due to insecurity in the area reduces access and service provision to a population that really needs those services. We can't afford to have any facilities shut down," she told The National.
During a visit to the area last week, Ms Lanning said she had not seen any new tents or aid in Al Mawasi, where the Israeli army said it had directed increased humanitarian aid and established field hospitals before sending evacuation orders to hundreds of thousands of civilians in Rafah.
“Tents structures have been erected in Khan Younis. So it does seem that there are some sort of plans for shelter arrangements in that area. Although to my knowledge, there's no humanitarian assistance being provided in those sites,” she added.
At least four air strikes hit the area during her visit, she added, despite its designation as a "safe zone" by the Israeli army.
In Rafah, a field hospital has been opened by the International Committee of the Red Cross (ICRC) and 11 Red Cross organisations to “help address the overwhelming medical needs” in the overcrowded city.
The 60-bed hospital will provide emergency surgical, obstetric, gynaecological, maternity and paediatric care and an outpatient department, the ICRC said in a statement.
The ICRC warned that it has seen a rise in communicable diseases “which could lead to potential outbreaks”, as well as complications from treatable illnesses.
“Amputations are common, as well as acute respiratory infection, gastrointestinal illness and skin diseases which are spreading rapidly through displaced communities due to a lack of clean water, sanitation and access to food,” the ICRC said.
Other chronic illnesses are also not being treated as patients with life-threatening conditions are being prioritised.
“The ICRC reiterates its call for the protection of medical facilities under international humanitarian law. No patient should be killed while lying in a hospital bed. No doctors, nurses, or any medical professionals should ever die while working to save lives,” the organisation said.
Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari
The specs: 2018 Maserati Ghibli
Price, base / as tested: Dh269,000 / Dh369,000
Engine: 3.0-litre twin-turbocharged V6
Transmission: Eight-speed automatic
Power: 355hp @ 5,500rpm
Torque: 500Nm @ 4,500rpm
Fuel economy, combined: 8.9L / 100km
Killing of Qassem Suleimani
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
The Vile
Starring: Bdoor Mohammad, Jasem Alkharraz, Iman Tarik, Sarah Taibah
Director: Majid Al Ansari
Rating: 4/5
The specs
Engine: 3.9-litre twin-turbo V8
Power: 620hp from 5,750-7,500rpm
Torque: 760Nm from 3,000-5,750rpm
Transmission: Eight-speed dual-clutch auto
On sale: Now
Price: From Dh1.05 million ($286,000)
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
What is a black hole?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
'Project Power'
Stars: Jamie Foxx, Joseph Gordon-Levitt, Dominique Fishback
Director: Henry Joost and Ariel Schulman
Rating: 3.5/5
'Tell the Machine Goodnight' by Katie Williams
Penguin Randomhouse
Dhadak 2
Director: Shazia Iqbal
Starring: Siddhant Chaturvedi, Triptii Dimri
Rating: 1/5
Recipe: Spirulina Coconut Brothie
Ingredients
1 tbsp Spirulina powder
1 banana
1 cup unsweetened coconut milk (full fat preferable)
1 tbsp fresh turmeric or turmeric powder
½ cup fresh spinach leaves
½ cup vegan broth
2 crushed ice cubes (optional)
Method
Blend all the ingredients together on high in a high-speed blender until smooth and creamy.
COMPANY%20PROFILE
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RESULTS
Men
1 Marius Kipserem (KEN) 2:04:04
2 Abraham Kiptum (KEN) 2:04:16
3 Dejene Debela Gonfra (ETH) 2:07:06
4 Thomas Rono (KEN) 2:07:12
5 Stanley Biwott (KEN) 2:09:18
Women
1 Ababel Yeshaneh (ETH) 2:20:16
2 Eunice Chumba (BRN) 2:20:54
3 Gelete Burka (ETH) 2:24:07
4 Chaltu Tafa (ETH) 2:25:09
5 Caroline Kilel (KEN) 2:29:14
'Spies in Disguise'
Director: Nick Bruno and Troy Quane
Stars: Will Smith, Tom Holland, Karen Gillan and Roshida Jones
Rating: 4 out of 5 stars
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
The Bio
Hometown: Bogota, Colombia
Favourite place to relax in UAE: the desert around Al Mleiha in Sharjah or the eastern mangroves in Abu Dhabi
The one book everyone should read: 100 Years of Solitude by Gabriel Garcia Marquez. It will make your mind fly
Favourite documentary: Chasing Coral by Jeff Orlowski. It's a good reality check about one of the most valued ecosystems for humanity
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Brief scores:
Toss: Nepal, chose to field
UAE 153-6: Shaiman (59), Usman (30); Regmi 2-23
Nepal 132-7: Jora 53 not out; Zahoor 2-17
Result: UAE won by 21 runs
Series: UAE lead 1-0
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THE%20SPECS
%3Cp%3EBattery%3A%2060kW%20lithium-ion%20phosphate%3Cbr%3EPower%3A%20Up%20to%20201bhp%3Cbr%3E0%20to%20100kph%3A%207.3%20seconds%3Cbr%3ERange%3A%20418km%3Cbr%3EPrice%3A%20From%20Dh149%2C900%3Cbr%3EAvailable%3A%20Now%3C%2Fp%3E%0A
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
MATCH INFO
Uefa Champions League semi-finals, first leg
Liverpool v Roma
When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome
SUZUME
%3Cp%3EDirector%3A%20Makoto%20Shinkai%3C%2Fp%3E%0A%3Cp%3EStars%3A%20Nanoka%20Hara%2C%20Hokuto%20Matsumura%2C%20Eri%20Fukatsu%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
COMPANY%20PROFILE
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Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The years Ramadan fell in May
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