At least seven killed in latest Israeli attacks on Gaza's Al Mawasi 'safe zone'

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At least seven people were killed overnight in Israeli air strikes on tents in the Al Mawasi humanitarian zone in southern Gaza, Palestinian Wafa news agency reported on Wednesday.

Scores of others were injured and tents occupied by displaced Palestinians caught fire, local sources said.

The Israeli army declared Al Mawasi a “safe zone” and ordered civilians in Rafah to move there as it began a military offensive in the city last month.

However, the coastal area west of Rafah has been subjected to repeated Israeli attacks, resulting in dozens of casualties and widespread destruction.

Israeli warplanes and artillery also bombed Rafah's Al Saudi neighbourhood, accompanied by heavy fire from drones.

In northern Gaza, civil defence teams recovered the bodies of six people and a number of injured from under the rubble of a house hit by an air strike in the Sheikh Radwan neighbourhood of Gaza city, Wafa said.

At least 37,396 people have been killed and 85,523 injured in Gaza during more than eight months of war between Israel and the Palestinian militant group Hamas, the Health Ministry in the territory said on Wednesday.

The toll includes at least 24 deaths and 71 injuries in the past 24 hours, the ministry said.

The war was triggered by Hamas raids in southern Israel on October 7 that killed about 1,200 people. The militants also took about 250 people back to Gaza as hostages.

Israeli forces stepped up raids and arrests in the West Bank after the war began, with at least 29 Palestinians detained across the occupied territory on Wednesday, according to local and security sources.

Seventeen people were detained in the town of Ad Dahriyeh in the southern district of Hebron, and a youth in the city of Hebron, sources told Wafa news agency.

Israeli forces also stormed Askar refugee camp, east of Nablus, and detained a former prisoner who had spent 12 years in jails in Israel. Another man was detained in a raid on his home in Beit Iba village, west of Nablus.

Eight Palestinians were detained in the village of Jayyus, east of Qalqilya, and a university student in the town of Tammun in the northern West Bank.

PROFILE OF SWVL

Started: April 2017

Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh

Based: Cairo, Egypt

Sector: transport

Size: 450 employees

Investment: approximately $80 million

Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates

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Director: Hwang Dong-hyuk

Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

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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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When: April 25, 10.45pm kick-off (UAE)
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