Satellite images from Maxar Technologies shows tents and shelters west of Khan Younis on May 4 and a major expansion of tents and shelters on May 15. AFP
Satellite images from Maxar Technologies shows tents and shelters west of Khan Younis on May 4 and a major expansion of tents and shelters on May 15. AFP
Satellite images from Maxar Technologies shows tents and shelters west of Khan Younis on May 4 and a major expansion of tents and shelters on May 15. AFP
Satellite images from Maxar Technologies shows tents and shelters west of Khan Younis on May 4 and a major expansion of tents and shelters on May 15. AFP

Before and after images show displacement in Gaza after hundreds of thousands flee Rafah


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Live updates: Follow the latest on Israel-Gaza

Satellite images have shown the scale of displacement in Gaza since the Israeli army issued orders to forcibly displace them from the city of Rafah, west of Khan Younis, on May 6.

Pictures from Maxar Technologies show a huge increase in the number of tents and shelters west of Khan Younis on May 15, when compared with images of the same area less than two weeks before, on May 4.

Palestinian families in Gaza have been forced to head to different locations numerous times in the past seven months after receiving warnings from the Israeli military.

Hundreds of thousands of people in the enclave are now living in tents in the so-called "safe zone" of Al Mawasi, which is barely equipped with basic services.

Most of Gaza’s population of more than 2.3 million people have been displaced since fighting began on October 7.

Israeli officials say the "evacuations" are aimed at sparing civilian lives as soldiers fight against Hamas fighters.

But many in Gaza say they have nowhere to go, with entire neighbourhoods destroyed.

The fear now is that if Palestinians leave Gaza altogether, they will never be allowed to return.

Their situation will be like those who were forced to leave in the 1948 Nakba, which means "catastrophe".

In the southern Gaza city of Rafah, the UN said that 600,000 people have been displaced since Israel intensified military operations in the south Gaza city earlier this month.

UNRWA, the UN agency for Palestinian refugees, said on Thursday that "600,000 people have fled Rafah since military operations intensified".

At the same time, another 100,000 people have fled their homes amid renewed fighting in northern Gaza, the UN agency said on Tuesday, meaning that about a quarter of Gaza's population has been displaced again in just over a week.

Israel issued an initial evacuation order for eastern Rafah on May 6, and it has repeatedly expanded the areas ordered to be emptied of civilians since then as it prepares for a widely feared ground assault.

The UN has warned of an "epic" disaster if Israel conducts an outright invasion of the city where 1.4 million people – many displaced from elsewhere in war-torn Gaza – had been sheltering.

The war began with a Hamas attack on southern Israel on October 7, in which Hamas-led militants killed about 1,200 people and took about 250 hostage.

Gaza’s health authorities said more than 35,200 Palestinians have been killed in the war.

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Match info

Manchester City 3 (Jesus 22', 50', Sterling 69')
Everton 1 (Calvert-Lewin 65')

The biog

Favourite book: Men are from Mars Women are from Venus

Favourite travel destination: Ooty, a hill station in South India

Hobbies: Cooking. Biryani, pepper crab are her signature dishes

Favourite place in UAE: Marjan Island

Mina Cup winners

Under 12 – Minerva Academy

Under 14 – Unam Pumas

Under 16 – Fursan Hispania

Under 18 – Madenat

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

How England have scored their set-piece goals in Russia

Three Penalties

v Panama, Group Stage (Harry Kane)

v Panama, Group Stage (Kane)

v Colombia, Last 16 (Kane)

Four Corners

v Tunisia, Group Stage (Kane, via John Stones header, from Ashley Young corner)

v Tunisia, Group Stage (Kane, via Harry Maguire header, from Kieran Trippier corner)

v Panama, Group Stage (Stones, header, from Trippier corner)

v Sweden, Quarter-Final (Maguire, header, from Young corner)

One Free-Kick

v Panama, Group Stage (Stones, via Jordan Henderson, Kane header, and Raheem Sterling, from Tripper free-kick)

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

FIXTURES

All times UAE ( 4 GMT)

Friday
Saint-Etienne v Montpellier (10.45pm)

Saturday
Monaco v Caen (7pm)
Amiens v Bordeaux (10pm)
Angers v Toulouse (10pm)
Metz v Dijon (10pm)
Nantes v Guingamp (10pm)
Rennes v Lille (10pm)

Sunday
Nice v Strasbourg (5pm)
Troyes v Lyon (7pm)
Marseille v Paris Saint-Germain (11pm)

Updated: May 16, 2024, 1:19 PM