Israeli tanks patrol near the security fence with Jabalia in the northern part of the Gaza Strip. EFA
Israeli tanks patrol near the security fence with Jabalia in the northern part of the Gaza Strip. EFA
Israeli tanks patrol near the security fence with Jabalia in the northern part of the Gaza Strip. EFA
Israeli tanks patrol near the security fence with Jabalia in the northern part of the Gaza Strip. EFA

Israel fights Hamas in Gaza's Jabalia as civilians in Rafah fear attack


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Israeli forces fought against Hamas at Jabalia refugee camp in northern Gaza overnight on Friday as Palestinian civilians in Rafah said they had nowhere left to flee if Israel intensified its offensive on the southern city.

At least 15 people were killed in Israeli air strikes on the camp on Saturday, the Palestinian Wafa news agency reported, after Israeli tanks and ground troops fought battles with militants in the narrow alleyways of Gaza's largest refugee camp on Friday.

Israel launched its operation in Jabalia a week ago. It had previously announced it had cleared the area of Hamas fighters in the camp, but clashes have since resumed.

As the fighting raged, the US military said aid was being moved from ships to Gaza's shore using a temporary pier built by American service personnel.

The floating platform was built as part of efforts to deliver more supplies to civilians in the besieged enclave.

“No US troops went ashore in Gaza,” said US Central Command.

The pier was anchored on Thursday, with about 500 tonnes of aid expected to enter the enclave in the coming days.

The World Food Programme, which expects more food, water, shelter and medical supplies to arrive through the floating dock, said the aid was transported to its warehouses in Deir Al Balah in central Gaza and told partners it was ready for distribution.

Gaza is in need of vast amounts of aid after more than seven months of war sparked by the Hamas-led attack on southern Israel that killed more than 1,200.

Vast areas of the densely populated enclave have been reduced to ruins, with more than 35,300 Palestinians killed and almost 80,000 wounded, according to the enclave's Health Ministry.

Rafah civilians trapped

In southern Gaza, Israeli forces also continued their operations on the outskirts of Rafah.

Two civilians were killed an Israeli air strike on a house in Rafah on Friday night, the Palestinian news agency Wafa reported.

Israeli artillery also struck the east and centre of Rafah, Wafa said, quoting local sources.

Israeli Prime Minister Benjamin Netanyahu has vowed to take the fight into the city, where Israel says Hamas has four remaining battalions.

Some of the remaining hostages taken by Hamas on October 7 are also believed to be held in the city.

About 1.5 million of Gaza's 2.3 million people had been sheltering in Rafah before Israel began its offensive against the city this month. Before the war began in October, the city had an estimated population of about 300,000, but it had since swelled as hundreds of thousands of Palestinians fled fighting in northern Gaza.

Since Israel announced it was attacking Rafah and issued evacuation orders for civilians in some areas of the city, an estimated 600,000 people have fled.

Some civilians still in the city told The National they did not want to flee again.

Kholod Sleem, 34, came to Rafah's Tal Al Sultan area after being displaced from Gaza city in the north.

"I came here following the instructions, and Tal Al Sultan was supposed to be a safe area," Ms Sleem said.

"It was difficult for us to move to a completely unfamiliar place, but we chose to live here to protect our children from the intense shelling in Gaza."

"Now, with the latest threats from the Israeli army to invade Rafah, we are confused and don't know what to do. Am I making the right decision by staying, or should I leave?"

Most areas are now crowded and facing problems with water and electricity, she added.

"If I decide to leave, we need to find a place that has life necessities so we can survive," she said

"I hope this war will end soon, and I can return to my home in Gaza [city]."

Makeshift shelters at a new camp for internally displaced Palestinians, after the Israeli army asked them to evacuate the city of Rafah. EPA
Makeshift shelters at a new camp for internally displaced Palestinians, after the Israeli army asked them to evacuate the city of Rafah. EPA

Hanna Al Habash, 22, said she had already been displaced several times before reaching Rafah.

"I didn't want to leave for the south, but when the Israeli army called us, we couldn't stay in Gaza. They know how to affect you and make you afraid," she told The National.

Ms Al Habash was forced to move twice in Gaza city, then to Khan Younis, and finally to Rafah City in the south of the Gaza Strip.

"We are not only facing difficulties in finding a safe place, but also in living life," she said.

"The prices are so high, water is not available all the time, and using the bathroom requires planning. This is not a life.

"The Israeli army could reach us anytime without giving any statement about their intentions.

"If we have to leave, we need to buy a tent, and it's too expensive. We can't afford it. I hope the war ends soon, and we can go back to Gaza."

Laith Wijdan, 29, was also forced to flee several times.

His home in Gaza city was destroyed six days into the war in October. He then went to his brother's home in Sheikh Ridwan, before ending up at Al Shifa hospital, which was left in ruins after Israeli forces repeatedly raided the medical complex.

Mr Wijdan then went south and ended up in Rafah.

"Now, where should we go? Rafah is our last destination. What is the next step?" Mr Wijdan told The National.

There is no safe place now, in Rafah or anywhere else, he said.

"Building a tent would cost a lot, and I can’t afford it. I'm not working now, and everything is expensive," Mr Wijdan added.

"I want to build a tent over the rubble of my home in Gaza, not anywhere else."

THE CLOWN OF GAZA

Director: Abdulrahman Sabbah 

Starring: Alaa Meqdad

Rating: 4/5

The biog

Name: Fareed Lafta

Age: 40

From: Baghdad, Iraq

Mission: Promote world peace

Favourite poet: Al Mutanabbi

Role models: His parents 

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Men's 100m T34: 1. Walid Ktila (TUN) 15 sec; 2. Rheed McCracken (AUS) 15.40; 3. Mohammed Al Hammadi (UAE) 15.75. Men's 400m T34: 1. Walid Ktila (TUN) 50.56; 2. Mohammed Al Hammadi (UAE) 50.94; 3. Henry Manni (FIN) 52.24.

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Difference between fractional ownership and timeshare

Although similar in its appearance, the concept of a fractional title deed is unlike that of a timeshare, which usually involves multiple investors buying “time” in a property whereby the owner has the right to occupation for a specified period of time in any year, as opposed to the actual real estate, said John Peacock, Head of Indirect Tax and Conveyancing, BSA Ahmad Bin Hezeem & Associates, a law firm.

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Tips for taking the metro

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If you go

The Flights

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The trip

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UAE currency: the story behind the money in your pockets
Profile of Tamatem

Date started: March 2013

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Based: Amman, Jordan

Employees: 55

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Rashford 28', Martial 72'

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Doucoure 90'

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UAE currency: the story behind the money in your pockets
MATCH INFO

Uefa Champions League semi-finals, second leg:

Liverpool (0) v Barcelona (3), Tuesday, 11pm UAE

Game is on BeIN Sports

The years Ramadan fell in May

1987

1954

1921

1888

Brief scores:

Newcastle United 1

Perez 23'

Wolverhampton Rovers 2

Jota 17', Doherty 90' 4

Red cards: Yedlin 57'

Man of the Match: Diogo Jota (Wolves)

Match info

Karnataka Tuskers 110-3

J Charles 35, M Pretorius 1-19, Z Khan 0-16

Deccan Gladiators 111-5 in 8.3 overs

K Pollard 45*, S Zadran 2-18

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

PFA Team of the Year: David de Gea, Kyle Walker, Jan Vertonghen, Nicolas Otamendi, Marcos Alonso, David Silva, Kevin De Bruyne, Christian Eriksen, Harry Kane, Mohamed Salah, Sergio Aguero

MATCH INFO

Euro 2020 qualifier

Norway v Spain, Saturday, 10.45pm, UAE

Starring: Jamie Foxx, Angela Bassett, Tina Fey

Directed by: Pete Doctor

Rating: 4 stars

Updated: May 18, 2024, 12:30 PM