Live updates: Follow the latest on Israel-Gaza
One of Rafah's last remaining operational hospitals said it was forced to shut down on Tuesday after heavy Israeli bombardment of the city and the death of two staff members in overnight strikes.
At least two people were killed and five were injured in an Israeli attack on the complex, said hospital director Dr Suhaib Al Hams.
Kuwait Specialised Hospital is “withdrawing from service” while patients and medical staff are being transferred to a field hospital in the so-called safe zone of Al Mawasi, where hundreds of thousands are taking shelter, Dr Al Hams said. “The situation is very critical and very difficult,” he told The National.
A video shared by the Palestinian Awdeh TV channel showed the bodies of two men lying near the hospital after the strike. Their clothes were covered in blood and one of them was missing an arm. Footage showed the bodies being taken to the hospital on orange stretchers as men shouted “may God have mercy on your soul”.
The attack is the latest Israeli strike on the city of Rafah,in southern Gaza. Overnight bombardments on western Rafah killed at least 25 people, the majority of whom were women and children, Rafah's civil defence agency official Mohammad Al Mughayyir told The National.
In Rafah's west, medical workers and patients remain besieged in the Tal Al Sultan clinic and the Indonesian Hospital due to heavy shelling nearby.
Gaza's health authorities said Israel continued its “expansion” and incursion into Rafah, “deliberately targeting hospitals and primary care centres”.
People are finding it difficult to reach much-needed medical assistance, it said. Abu Youssef Al Najjar Hospital, Abu Al Walid Central Clinic, the Rafah field hospital and Kuwaiti Specialised Hospitals are no longer in service as a result, authorities said.
Tal Al Sultan Maternity Hospital is the last functioning hospital in Rafah. But it is “struggling to stay open and continuing to provide services to patients in Rafah”, authorities added.
The Israeli attack on the hospital came less than 30 hours after strikes killed more than 45 people on Monday, as fires swept through the encampments they were sheltering in. Many of the casualties were women and children, sparking international outcry at the Israeli attack.
More than 36,000 Palestinians in Gaza have been killed since October 7 and thousands more remain under the rubble. More than 81,000 people have been wounded in the enclave.
The war began after a Hamas-led attack killed about 1,200 people in Israel.
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Real Madrid 1
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World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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Heidi Sopinka
Scribe
RedCrow Intelligence Company Profile
Started: 2016
Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel
Based: Ramallah, Palestine
Sector: Technology, Security
# of staff: 13
Investment: $745,000
Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors
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Richard Flanagan
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German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
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UAE currency: the story behind the money in your pockets
Remaining Fixtures
Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final
Bundesliga fixtures
Saturday, May 16 (kick-offs UAE time)
Borussia Dortmund v Schalke (4.30pm)
RB Leipzig v Freiburg (4.30pm)
Hoffenheim v Hertha Berlin (4.30pm)
Fortuna Dusseldorf v Paderborn (4.30pm)
Augsburg v Wolfsburg (4.30pm)
Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)
Sunday, May 17
Cologne v Mainz (4.30pm),
Union Berlin v Bayern Munich (7pm)
Monday, May 18
Werder Bremen v Bayer Leverkusen (9.30pm)
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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