Live updates: Follow the latest news on Israel-Gaza
Germany and the Netherlands have become the latest countries to call for their citizens to leave Lebanon, amid rising tensions between the Lebanese armed group Iran-backed Hezbollah and Israel, raising fears of a war.
The European nations joined Canada, North Macedonia and Kuwait in urging their citizens to leave the country amid further escalation on the Lebanon-Israel border.
Germany stated that its citizens “are urgently urged to leave Lebanon” in an updated travel advisory. “The current heightened tensions in the border area with Israel could escalate further at any time,” it said.
“Germans in Lebanon are urgently asked to leave the country. The situation at the border between Israel and Lebanon is very tense,” the German Foreign Ministry said on X.
This came after German Foreign Minister Annalena Baerbock visited Lebanon, during which she warned that any “miscalculation” could lead to an all-out war between Israel and Hezbollah.
“With every rocket fired across the Blue Line between Lebanon and Israel, the risk increases that a miscalculation could trigger a hot war,” Ms Baerbock said.
The Netherlands issued a warning on Wednesday for its citizens to leave Lebanon while commercial flights are still operating.
“It is unsafe in Lebanon, and the situation remains very unpredictable,” the Foreign Ministry said.
Earlier, Canada, North Macedonia, and Kuwait advised their citizens to leave Lebanon “while they can” due to the deteriorating security situation.
Other countries have updated their travel advice, warning against all travel to Lebanon and encouraging citizens living there to leave.
On Wednesday, the Swiss Embassy in Lebanon and Syria said that travel to Lebanon “has now become generally inadvisable”.
“A significant deterioration of the security situation in Lebanon can occur at any time,” it said.
Earlier this month, the US Embassy in Beirut advised its nationals to avoid travel to the Lebanon-Israel border area, the Lebanon-Syria border area, and refugee settlements.
The US Embassy issued a reminder on Thursday urging its citizens to “strongly reconsider travel to Lebanon”.
Impact on tourism
The conflict has had a severe impact on the small country's hospitality sector, which was just starting to recover from years of economic crisis, with many foreigners cancelling travel plans.
In the first quarter of this year, Lebanon saw a 13.52 per cent decrease in inbound visitors, mainly because fewer Europeans and North Americans visited, according to Blominvest Bank, Lebanon's largest lender, citing Ministry of Tourism data from last month.
However, several hotels in Beirut told The National that they have not seen a decline in bookings, as Lebanese residents living abroad are still returning home.
“We haven’t really had any cancellations. For the Lebanese, the unstable situation is pretty normal for them,” said an employee from Smallville, a hotel in the central neighbourhood of Badaro.
“We are not affected by the crisis because we have a clientele that comes regardless of the situation in Lebanon. They’re long-standing guests – mostly diaspora families and business people,” said a front office manager at Albergo, an upmarket hotel in Beirut.
Hezbollah, an ally of Hamas, and Israel have been exchanging daily fire at the Lebanon-Israel border since October 8, a day after the militant group opened a pressure front to divert Israel from its attacks on Gaza, where it says it is fighting to destroy Hamas.
Tensions have escalated in recent weeks as diplomatic efforts have stalled. During a visit to Washington on Thursday, Israeli Defence Minister Yoav Gallant said that his country could “take Lebanon back to the Stone Age, but we don't want to do it”.
On Wednesday, UN humanitarian co-ordinator Martin Griffiths said that Lebanon was “the flashpoint beyond all flashpoints”.
Israel has prepared for a land incursion into southern Lebanon to restore security for its displaced residents on the northern border. Tens of thousands have been displaced on either side of the border.
Hezbollah said that it does not want war but is ready for one if it is imposed on Lebanon. Hezbollah leader, Hassan Nasrallah, has repeated that it will not stop their attacks until a ceasefire is reached in Gaza, where more than 37,700 Palestinians have been killed.
The deaths came after Hamas launched an unprecedented incursion into southern Israel on October 7 that killed about 1,200.
According to an AFP tally, 481 people have died in Lebanon as a result of the Israel-Hezbollah clashes since October 8th, including 94 civilians. On the Israeli side, at least 15 soldiers and 11 civilians have been killed, according to Israel.
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
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
VEZEETA PROFILE
Date started: 2012
Founder: Amir Barsoum
Based: Dubai, UAE
Sector: HealthTech / MedTech
Size: 300 employees
Funding: $22.6 million (as of September 2018)
Investors: Technology Development Fund, Silicon Badia, Beco Capital, Vostok New Ventures, Endeavour Catalyst, Crescent Enterprises’ CE-Ventures, Saudi Technology Ventures and IFC
Dhadak
Director: Shashank Khaitan
Starring: Janhvi Kapoor, Ishaan Khattar, Ashutosh Rana
Stars: 3
The specs: 2019 Infiniti QX50
Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)
The specs
Price: From Dh180,000 (estimate)
Engine: 2.0-litre turbocharged and supercharged in-line four-cylinder
Transmission: Eight-speed automatic
Power: 320hp @ 5,700rpm
Torque: 400Nm @ 2,200rpm
Fuel economy, combined: 9.7L / 100km
The specs: 2018 Maserati GranTurismo/GranCabrio
Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)
Engine 4.7L V8
Transmission Six-speed automatic
Power 460hp @ 7,000rpm
Torque 520Nm @ 4,750rpm
Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
What's in the deal?
Agreement aims to boost trade by £25.5bn a year in the long run, compared with a total of £42.6bn in 2024
India will slash levies on medical devices, machinery, cosmetics, soft drinks and lamb.
India will also cut automotive tariffs to 10% under a quota from over 100% currently.
Indian employees in the UK will receive three years exemption from social security payments
India expects 99% of exports to benefit from zero duty, raising opportunities for textiles, marine products, footwear and jewellery
Company%20Profile
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UAE currency: the story behind the money in your pockets
Who is Mohammed Al Halbousi?
The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.
The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.
He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.
He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.
He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.
COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
First Person
Richard Flanagan
Chatto & Windus
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The five pillars of Islam
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If you go...
Fly from Dubai or Abu Dhabi to Chiang Mai in Thailand, via Bangkok, before taking a five-hour bus ride across the Laos border to Huay Xai. The land border crossing at Huay Xai is a well-trodden route, meaning entry is swift, though travellers should be aware of visa requirements for both countries.
Flights from Dubai start at Dh4,000 return with Emirates, while Etihad flights from Abu Dhabi start at Dh2,000. Local buses can be booked in Chiang Mai from around Dh50
TICKETS
Tickets start at Dh100 for adults, while children can enter free on the opening day. For more information, visit www.mubadalawtc.com.
McLaren GT specs
Engine: 4-litre twin-turbo V8
Transmission: seven-speed
Power: 620bhp
Torque: 630Nm
Price: Dh875,000
On sale: now