Live updates: Follow the latest news on Israel-Gaza
Hundreds of Palestinians injured in Saturday's deadly Israeli attack on Nuseirat refugee camp, in which four hostages were rescued, are lying on the floor of Al Aqsa Martyrs Hospital, waiting for their turn to receive treatment.
The hospital in Deir Al Balah is one of the few still functioning in Gaza but a shortage of medical supplies and the continuing heavy bombardment have made it impossible to tend to the hundreds of injured.
At least 274 people were killed and 698 injured when the Israeli army launched a surprise raid on the crowded refugee camp to rescue four captives taken by Hamas on October 7, according to Gaza's Health Ministry. Among those were at least 64 children, 57 women and 37 elderly people, the ministry said.
"I waited for four hours on the floor, hoping to find a doctor to examine me as shrapnel covered my body," Um Mohammed Al Assar, a survivor of the attack, told The National.
Doctors at the hospital have described appalling conditions.
“The hospital has five operating rooms that have been working round the clock since the beginning of the war," Dr Khalil Al Daqran, spokesman for the hospital, told The National. "Now, with the large influx of injured individuals, the operating department continues to work non-stop.
"Unfortunately, many patients are waiting to enter the operating rooms and some have passed away due to the immense pressure and lack of resources within the surgical departments.
“For injuries involving limbs and the spine, we do not have the necessary equipment to treat internal fractures or spinal injuries. The situation inside the hospital is extremely dire."
The medical complex was operating at three times its capacity, with the ministry saying bodies and injured civilians continue to be brought in.
While Israelis were overjoyed with the return of four hostages, the rescue mission led to one of the deadliest days since the start of the war, described by Hamas as a "complex massacre".
The Israeli military clashed with Palestinian militants, while air strikes then reduced buildings in the vicinity of the military operation to rubble.
Um Mohamad Al Assar was at home when she heard the sounds of clashes erupting nearby, with fighter jets overhead. The sound of air strikes was followed by screams. She then found herself stuck under the rubble of her own home.
"They then took me to the American Field Hospital for X-rays before bringing me back to Al Aqsa Hospital where I needed two surgeries on my legs," she said.
Despite waiting for hours to undergo surgery, she was one of the lucky few who received medical attention.
Hussein Mohammed, 39, has pieces of shrapnel lodged in his cheek and shoulders but was asked by the hospital to leave because of the lack of space for cases deemed less severe.
"I had to take X-rays for myself, my son and my wife by myself because there was no medical crew to assist us. I also have to change my own bandages," he said.
"I am in pain."
As is the case with the majority of Palestinians in Gaza, Mohammed has been displaced several times by constant bombardment. He fled from central Gaza to Rafah and then to Nuseirat, in hope of refuge and safety.
More than 37,100 Palestinians, mostly civilians, have been killed in Gaza since October 7 when Israel launched its war. Israel retaliated to the Hamas attack that day, which killed about 1,200 people, mostly civilians. More than 84,710 people have been injured.
The Israeli strikes targeted 89 civilian residential buildings, Gaza's media office said.
"Many homes were bombed over the heads of their residents without prior warning," it said.
Al Awda Hospital was among the first to receive the injured on Saturday due to its proximity to Nuseirat camp. But patients then had to be transferred to Al Aqsa and Al Nasser hospitals.
"The hospital was filled with martyrs and injured, and it was impossible to accommodate such a large number within minutes," Dr Marwan Abu Nasser, an official at Al Awda health facility near the camp, told AFP.
"Of course, the hospital was under fire and no one could move during the operation."
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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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Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
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Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
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Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.
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Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
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Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.
Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
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The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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- Option 3: 30% across five years
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China
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Norway
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Canada
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