Young Palestinian children fill plastic containers with water on the grounds of a partially destroyed school being used as a shelter in Jabalia refugee camp. AFP
Young Palestinian children fill plastic containers with water on the grounds of a partially destroyed school being used as a shelter in Jabalia refugee camp. AFP
Young Palestinian children fill plastic containers with water on the grounds of a partially destroyed school being used as a shelter in Jabalia refugee camp. AFP
Young Palestinian children fill plastic containers with water on the grounds of a partially destroyed school being used as a shelter in Jabalia refugee camp. AFP

More than 15,000 children killed in Gaza since October, says Education Ministry


Holly Johnston
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Palestinian children are the biggest victims of the eight-month war in Gaza, with more than 15,000 killed since October, the enclave's Education Ministry has said.

Most of the dead were of nursery and primary school age, the ministry said on Tuesday as it marked the International Day of Innocent Child Victims of Aggression.

About 620,000 pupils have been prevented from going to school since October, with 88,000 university students unable to attend classes.

Israel's destruction of the Palestinian enclave has left Gazans with no functioning universities. Recent images of a soldier standing in front of burning books inside a university library have fuelled widespread anger.

At least 36,479 Palestinians have been killed and 82,777 wounded since the war in Gaza began on October 7, according to figures from Gaza's Health Ministry.

Thousands more are missing, presumed dead under the rubble of buildings across the enclave, where the UN says more than half of buildings have been damaged or destroyed.

At least seven people were killed in Deir Al Balah on Tuesday morning as Israeli missiles struck a group at the entrance to a shelter for hundreds of displaced people, Palestinian news agency Wafa reported, hours after three people were killed in a raid on Gaza city.

Aid groups have warned that surviving children are at dire risk of starvation.

On Monday, Oxfam said famine “inches closer”, citing a May survey that found 85 per cent of children did not eat for a whole day at least once in the three days before the study was conducted.

Despite Israeli assurances that full support will be provided for people fleeing, most of Gaza has been deprived of humanitarian aid, it said.

“By the time a famine is declared, it will be too late. When hunger claims many more lives, nobody will be able to deny the horrifying impact of Israel's deliberate, illegal and cruel obstruction of aid,” said Sally Abi Khalil, Oxfam's Mena director.

Pictures of emaciated children continue to circulate, with at least two children, including a baby, reported to have starved to death in recent days.

The Israeli army killed five Palestinians in the occupied West Bank overnight as Gaza city also came under attack.

Three people were shot dead in Nablus during raids in the eastern part of the city, near Balata refugee camp, Wafa reported.

Local media reported that one of the victims Adam Farraj was killed as he prepared for his sister's wedding.

Video on social media purportedly showed soldiers dragging the body of Mr Farraj, a member of Al Aqsa militant group.

A Palestinian girl stands next to baskets with sweets decorated for a wedding, brought by the bride's brother to the wedding hall before he was killed during an Israeli raid in Balata camp. Reuters
A Palestinian girl stands next to baskets with sweets decorated for a wedding, brought by the bride's brother to the wedding hall before he was killed during an Israeli raid in Balata camp. Reuters

Two others were killed in Tulkarm near a military checkpoint, Wafa added, and ambulances were prevented from reaching the scene.

The army claimed the two were armed and prepared to carry out an attack, publishing an image of weapons.

Both cities, and their refugee camps, have been subjected to regular army raids over the past year.

Heavy shelling was also reported across Gaza city's southern districts, with several women and children wounded in Al Sabra and Al Zeitoun neighbourhoods.

It came hours after three people were killed and others wounded in a strike on a home in Bureij refugee camp.

Israeli quadcopters also opened fire near Al Awda Hospital in Nuseirat refugee camp, Wafa reported.

Two thirds of Gaza's population are crammed into a fifth of its territory, Oxfam added on Monday.

More than one million people are estimated to have fled the southern border city of Rafah in recent weeks during an Israeli offensive on the city, with the army also capturing the Rafah crossing connecting the enclave to Egypt.

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

Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
  • Drones
  • Animals
  • Fireworks/ flares
  • Radios or power banks
  • Laser pointers
  • Glass
  • Selfie sticks/ umbrellas
  • Sharp objects
  • Political flags or banners
  • Bikes, skateboards or scooters
Updated: June 04, 2024, 9:12 AM