People mourn at Nasser hospital, following the killing of Palestinians in an Israeli strike at a tent camp, amid Israel-Gaza conflict, in Khan Younis in the southern Gaza Strip July 13, 2024. Reuters
People mourn at Nasser hospital, following the killing of Palestinians in an Israeli strike at a tent camp, amid Israel-Gaza conflict, in Khan Younis in the southern Gaza Strip July 13, 2024. Reuters
People mourn at Nasser hospital, following the killing of Palestinians in an Israeli strike at a tent camp, amid Israel-Gaza conflict, in Khan Younis in the southern Gaza Strip July 13, 2024. Reuters
People mourn at Nasser hospital, following the killing of Palestinians in an Israeli strike at a tent camp, amid Israel-Gaza conflict, in Khan Younis in the southern Gaza Strip July 13, 2024. Reuters

UN finds 'horrific scenes' at Gaza hospital after Israeli strike on Al Mawasi camp


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A senior UNRWA official said he “witnessed some of the most horrific scenes” he has seen during his nine months in Gaza, when visiting the Nasser Medical Complex in Khan Younis in the aftermath of an Israeli strike that killed at least 90 people on Saturday.

Israel had designated the area a “safe zone” but said it carried out the strikes to target senior Hamas commander Mohammed Deif. The group says that Deif is still alive.

The attack has drawn widespread condemnation and threatened to overwhelm the Nasser Medical Complex with wounded Palestinians.

“I saw toddlers who are double amputees, children paralysed and unable to receive treatment and others separated from their parents,” director of UNRWA affairs in Gaza Scott Anderson said on his visit to the hospital.

“I also saw mothers and fathers who were unsure if their children were alive. Parents told me in despair that they had moved into the ‘so-called humanitarian zone’ in the hope that their children would be safe there,” he added.

The hospital admitted more than 100 people wounded in Saturday's attack, he said.

Patients were being treated on the ground without disinfectants, as there were not enough supplies or beds, he said.

“Ventilation systems were switched off due to a lack of electricity and fuel, and the air was filled with the smell of blood.”

The director of the hospital said that the hospital, which is the only one still operating in southern Gaza, did not have enough beds for the wounded.

“The hospital is full of patients, it's full of wounded, we can't find beds for people,” said Atef Al Hout.

A Palestinian woman reacts after the strikes in Al Mawasi. Reuters
A Palestinian woman reacts after the strikes in Al Mawasi. Reuters

Fayez Al Sheikh Yousif, was displaced from Rafah to Al Mawasi, where he rented a piece of land, built a tent and a bathroom, after Israeli forces deemed it safe. He was in his tent when he heard explosions nearby.

“My neighbours became martyrs. Wherever you looked, you saw people on the ground,” Mr Yousif told The National.

“I tried to protect my son by taking cover on the ground and shielding him with my body, resulting in shrapnel in my back. My mother’s shoulder was also broken in the attack.”

He recalls witnessing things he had never seen before.

“Dismembered bodies were everywhere.”

Nidal Al Ghoul, a rescue worker, was about 20 metres away from the shelling when it happened. He rushed to assist people in need.

“I was confused about where to start and who to help first. I tried my best and attempted to rescue eight people, but unfortunately, they died,” he said.

Ambulances kept working to evacuate and transport the injured and dead for about two hours, he said.

Fayza Ahmed was also in her tent when the attack happened.

She initially thought the explosions were far away. Then, her tent collapsed.

“I was suffocated and tried to signal the people who came to rescue me by raising my hand from under the tent,” she told The National.

“I don't know how I was rescued or how they pulled me out from under the tent. My son also got injured, and my hand is broken.”

A Palestinian youth salvages items near his tent in Al Mawasi. AFP
A Palestinian youth salvages items near his tent in Al Mawasi. AFP

After having lost her home in Rafah, Ms Ahmed's tent has become unsuitable to live in.

“After I came back, I found shrapnel everywhere. If any of that shrapnel had hit us, it could have killed us,” she added.

Um Sameer Al Skeikh Yousif, in her 80s, fled from Gaza city to Nusairat to Rafah and then to Mawasi in Khan Younis.

“What happened to us yesterday is unimaginable. I have lived through many wars, but I have never witnessed anything like this. Now, where should we go? We are civilians and we need to be protected,” Um Sameer told The National.

“We pulled my grandson out of a large hole. He is only six months old. We tried our best to get him out before he suffocated from the sand.”

Israeli forces killed at least 141 people and wounded 400 others in four separate attacks in the Gaza Strip on Saturday, the Ministry of Health said.

Israel's Prime Minister Benjamin Netanyahu said on Saturday that his government had “no certainty” the strikes on Al Mawasi had killed their apparent target Deif, whose real name is Mohammed Diab Al Masri.

“Israel attacked Gaza today in an attempt to eliminate Mohammed Deif and his deputy, Rafa Salama,” Mr Netanyahu told a press conference hours after the attack.

“There is no certainty that the two were eliminated,” he added.

Hamas denied Deif had been killed and said he was “mocking” the Israelis after the attack.

It said that Israel had used its targeting of Deif to “justify the horrifying massacre”.

More than 38,000 Palestinians, the majority civilians, have been killed in more than nine months of war.

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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

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Bio

Born in Dubai in 1994
Her father is a retired Emirati police officer and her mother is originally from Kuwait
She Graduated from the American University of Sharjah in 2015 and is currently working on her Masters in Communication from the University of Sharjah.
Her favourite film is Pacific Rim, directed by Guillermo del Toro

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  • Disruption Lab and Research Centre for developing entrepreneurial skills
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Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response

Company Profile 

Founder: Omar Onsi

Launched: 2018

Employees: 35

Financing stage: Seed round ($12 million)

Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners

hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

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Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

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Engine: 3.0-litre 6-cyl turbo

Power: 374hp at 5,500-6,500rpm

Torque: 500Nm from 1,900-5,000rpm

Transmission: 8-speed auto

Fuel consumption: 8.5L/100km

Price: from Dh285,000

On sale: from January 2022 

Updated: July 14, 2024, 5:30 PM