Live updates: Follow the latest news on Israel-Gaza
Dozens of Palestinians have been killed in Israeli strikes targeting refugee camps, homes and schools across Gaza, Wafa news agency reported on Tuesday.
Despite Israeli claims that the “intense” phase of its offensive is ending, and despite fresh international efforts to get more aid into the enclave, air strikes continue unabated.
Experts, meanwhile, warn that increasing food shortages are a threat, more than eight months into the war.
As bombs dropped on Gaza, several raids were carried out in the occupied West Bank, resulting in clashes. Two children were injured by shrapnel from bullets fired by Israeli forces in Balata camp, Nablus, while several people were arrested.
The increase in strikes on Gaza comes days after Israeli Prime Minister Benjamin Netanyahu said the offensive in Gaza would enter a less intense phase.
In northern Gaza, an Israeli strike on Al Shati refugee camp reportedly killed 10 members Hamas political chief Ismail Haniyeh's family, including his sister, a civil defence spokesman confirmed to AFP on Tuesday.
Two schools run by the UN agency for Palestinian refugees were targeted by Israeli strikes, killing at least 11 civilians, including children, civil defence officials reported.
Six people were killed at the Abdel Fattah Hamoud school in Gaza city's Daraj neighbourhood, while five were reported killed in a strike on Asmaa school in Al Shati camp.
The Israeli military claimed the schools were being used by Hamas. It did not comment on who was killed.
Five people, including two children, were killed by air strikes at Al Shifa Hospital, in northern Rimal, in Gaza city, Wafa reported. Work had been taking place to restore the hospital – Gaza's largest. An Israeli military operation there in April caused extensive destruction and dozens of deaths. Mass graves were discovered when the Israeli army withdrew.
Civil defence officials said two women from the same family were also killed in an air strike on their house in the Shujaiya neighbourhood of Gaza city.
Raids were also carried out by Israeli forces in the Beit Lahia and Sheikh Ajlin area of Gaza city.
Ten people were killed in a strike on the southern city of Khan Younis, while civil defence officials said at least five people, including three children, were killed in a strike on the Maghazi camp in central Gaza.
In the southern city of Rafah, residents said Israeli tanks had moved further into southern areas, with heavy gunfire and artillery reported in the area and the army setting fire to houses in the Saudi neighbourhood.
West Bank violence
In the West Bank, raids took place in Dheisheh refugee camp, Jab'a, Wad Shaheen and in occupied East Jerusalem, where one person was injured and nine others were arrested, according to Wafa.
Clashes took place after Israeli forces stormed Balata camp, in Nablus, with heavy gunfire reported. Two children sustained minor injuries from bullet fragments while 8 people were arrested.
More than 37,600 people have been killed in Gaza in Israel's strikes and ground offensive. This followed an attack by Hamas-led militants on Israeli communities on October 7, killing about 1,200 people and abducting 240.
Gaza's infrastructure has been destroyed and most of the population displaced, as experts warn of the high risk of famine.
A draft report by the Integrated Food Security Phase Classification, a multi-NGO initiative to assess food security crises, says more than 495,000 people are expected to experience “catastrophic” food shortages in the coming months.
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
The biog
Family: He is the youngest of five brothers, of whom two are dentists.
Celebrities he worked on: Fabio Canavaro, Lojain Omran, RedOne, Saber Al Rabai.
Where he works: Liberty Dental Clinic
Company%20profile
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MATCH INFO
Everton v Tottenham, Sunday, 8.30pm (UAE)
Match is live on BeIN Sports
RESULT
Arsenal 1 Chelsea 2
Arsenal: Aubameyang (13')
Chelsea: Jorginho (83'), Abraham (87')
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
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
Friday's schedule in Madrid
Men's quarter-finals
Novak Djokivic (1) v Marin Cilic (9) from 2pm UAE time
Roger Federer (4) v Dominic Thiem (5) from 7pm
Stefanos Tsitsipas (8) v Alexander Zverev (3) from 9.30pm
Stan Wawrinka v Rafael Nadal (2) from 11.30pm
Women's semi-finals
Belinda Bencic v Simona Halep (3) from 4.30pm
Sloane Stephens (8) v Kiki Bertens (7) from 10pm
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
WORLD'S%2010%20HIGHEST%20MOUNTAINS
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Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
Company%20Profile
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THE BIO
Born: Mukalla, Yemen, 1979
Education: UAE University, Al Ain
Family: Married with two daughters: Asayel, 7, and Sara, 6
Favourite piece of music: Horse Dance by Naseer Shamma
Favourite book: Science and geology
Favourite place to travel to: Washington DC
Best advice you’ve ever been given: If you have a dream, you have to believe it, then you will see it.
THE DETAILS
Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5
