Live updates: Follow the latest news on Israel-Gaza
The red lines crossed by Israel in assassinating Hezbollah commander Fouad Shukr and Hamas leader Ismail Haniyeh will usher in a “new phase” of the multifront conflict that will make Israel “weep", Hezbollah leader Hassan Nasrallah said on Thursday.
"You don’t know what red lines you have crossed,” Mr Nasrallah said in a speech broadcast after Mr Shukr's funeral in Beirut.
"The enemy must await the rage and revenge of the honourable people of this nation."
Mr Shukr and an Iranian military associate were killed in an Israeli strike on a densely populated neighbourhood in Beirut's southern suburb of Dahieh on Tuesday night. Three women and two children also died, and dozens were injured.
Hours later, Hamas leader Ismail Haniyeh was killed in an explosion at his residence in Tehran after attending the inauguration of Iran's new President Masoud Pezeshkian.
Israel acknowledged carrying out the drone strike that killed Mr Shukr but not the attack that killed Mr Haniyeh. The means by which the Hamas leader was killed has yet to be established, with some reports suggesting it was a missile strike and others that it was a bomb planted at his residence and detonated remotely.
Mr Nasrallah said the assassination of Mr Haniyeh was an assault on Iran’s “sovereignty, national security, prestige – and especially on their honour".
“The Israelis and people of the West do not know what honour means in the East," he said. "To Iran, the martyr-leader Haniyeh was a guest in [their] home, and you [Israel] have killed their guest.”
The assassinations intensified western calls for de-escalation.
"They want us to mitigate our retaliation," Mr Nasrallah said. "They try to minimise the aggression that took place on us: the people of southern Beirut and on the resistance."
Thousands of people waving Hezbollah, Palestinian and Iranian flags gathered in Dahieh for Mr Shukr's funeral.
A young man who declined to give his name said he had expected Mr Nasrallah to say what he did.
"We knew there would be a response, we knew that targeting Dahieh and children was a red line," he said.
As for the nature and timing of the retaliation, he said Mr Nasrallah always took "measured decisions". He added that "even if this starts a war, we will be ready".
Jana, a young woman in the crowd, told The National: "The killing of our commanders doesn't make us weaker, on the contrary, it makes us stronger."
She said she was not afraid of a war. "We will stay here in our land, even if Israel destroys everything."
The Lebanese capital had been on tenterhooks for days, awaiting Israeli retaliation for a rocket attack on the town of Majdal Shams in the Israeli-occupied Golan Heights that killed a dozen children. Israel and the US blamed the attack on Hezbollah, which denied any involvement.
Israel said Mr Shukr orchestrated the attack, but Mr Nasrallah again denied Hezbollah was involved, instead accusing Israel of firing an interceptor missile that landed in the town.
"If we bomb a village we have the courage to take responsibility, even if it was a mistake. We would have admitted to it, just as we have done in the past," he said.
"The enemy's accusations against us are intentional and aim to cause strife."
The UK’s Foreign Secretary David Lammy and Defence Secretary John Healey arrived in Beirut on Thursday in a bid to calm tensions. They met caretaker Prime Minister Najib Mikati, parliament speaker Nabih Berri and caretaker Foreign Minister Abdallah Bou Habib.
"Israel has violated Lebanese sovereignty, assaulted our land in violation of international laws, and assaults civilians in a blatant manner daily," Mr Mikati told the delegation.
He said the solution to the crisis was implementing international resolutions, including UNSC Resolution 1701, which brought an end to the month-long war Israel and Hezbollah fought in 2006.
That resolution has never been fully implemented.
The two ministers visited Qatar on Wednesday, which has been a key mediator between Hamas and Israel.
Mr Lammy told the British parliament on Tuesday that the risk of a full-scale conflict was rising. He urged British citizens to leave Lebanon.
It came as Israel’s ambulance service concluded a massive three-day drill on Wednesday simulating a mass casualty event in the event of a war in the north of the country, as tensions spiral with Hezbollah
The drill included scenarios simulating electricity and communications being lost, mass casualties after rocket strikes and urgent blood donations. They also involved the use of satellite technology, specialist vehicles and call centres that are able to operate in the event of severe logistical challenges.
Israel’s military has been conducting drills in the north ever since hostilities began with Hezbollah on October 8, but ones by health authorities are rarer.
The Magen David Adom ambulance service’s simulation came in the aftermath of a rocket strike in the occupied Golan Heights that killed 12 children on a football field.
Crushing blows
As Hezbollah confirmed the death of the top military commander, Israeli Prime Minister Benjamin Netanyahu said on Wednesday night his army has dealt “crushing blows” against Hamas, Hezbollah and Yemen's Houthis in recent days, as he praised the Israeli strike that killed Mr Shukr.
He described the commander as the “deputy” of Mr Nasrallah and accused him of being in charge of the attack on Majdal Shams as well as numerous other attacks on Israel.
However, he did not directly mention the assassination of Hamas leader Ismail Haniyeh. Israel is widely suspected of carrying out the attack but has not officially claimed it.
The nearly 10-month conflict between Israel and Hezbollah is widely thought to be on the brink of a surge in violence which experts warn could cause devastation in both countries, particularly Lebanon, which has been in the grip of a sustained economic crisis.
The regional escalation began on October 7 with a surprise Hamas attack on southern Israel, killing about 1,200 people, mostly civilians. Israel’s retaliation has devastated Gaza, killing more than 39,400 people, also mostly civilians.
Israel-Hezbollah violence has already killed more than 500 people in Lebanon, about 100 civilians and the rest fighters. Nearly 50 civilians and soldiers have been killed on the Israeli side.
An Israeli strike killed four people – a Syrian woman and her three children – in the southern town of Shaams on Thursday, Lebanon's Ministry of Health said. It was the first Israeli attack on the town since the near-daily cross-border attacks with warplanes, drones, rockets and artillery began.
Israel and Hezbollah last fought a major conflict in 2006, a 34-day war that devastated parts of Beirut, killing about 1,200 people in Lebanon, mostly civilians, and about 160 in Israel, mostly soldiers.
Analysts say both sides are now vastly more equipped in terms of firepower, with Hezbollah thought to possess up to 150,000 rockets and missiles, 10 times its arsenal in 2006. Israel has expanded its air force, in part shown by devastating attacks on Gaza, leaving most of the enclave with a population of 2.3 million in ruins.
At a glance
- 20,000 new jobs for Emiratis over three years
- Dh300 million set aside to train 18,000 jobseekers in new skills
- Managerial jobs in government restricted to Emiratis
- Emiratis to get priority for 160 types of job in private sector
- Portion of VAT revenues will fund more graduate programmes
- 8,000 Emirati graduates to do 6-12 month replacements in public or private sector on a Dh10,000 monthly wage - 40 per cent of which will be paid by government
Gulf Under 19s final
Dubai College A 50-12 Dubai College B
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When Umm Kulthum performed in Abu Dhabi
Known as The Lady of Arabic Song, Umm Kulthum performed in Abu Dhabi on November 28, 1971, as part of celebrations for the fifth anniversary of the accession of Sheikh Zayed bin Sultan Al Nahyan as Ruler of Abu Dhabi. A concert hall was constructed for the event on land that is now Al Nahyan Stadium, behind Al Wahda Mall. The audience were treated to many of Kulthum's most well-known songs as part of the sold-out show, including Aghadan Alqak and Enta Omri.
More from our Neighbourhood series:
RESULTS: 2018 WORLD CUP QUALIFYING - EUROPE
Albania 0 Italy 1
Finland 2 Turkey 2
Macedonia 4 Liechtenstein
Iceland 2 Kosovo 0
Israel 0 Spain 1
Moldova 0 Austria 1
Serbia 1 Georgia 0
Ukraine 0 Croatia 2
Wales 0 Ireland 1
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Dubai works towards better air quality by 2021
Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.
The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.
These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.
“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.
“We’re in a good position except for the cases that are out of our hands, such as sandstorms.
“Sandstorms are our main concern because the UAE is just a receiver.
“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”
Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.
There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.
“There are 25 stations in total,” Mr Al Daraji said.
“We added new technology and equipment used for the first time for the detection of heavy metals.
“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”
RESULT
Los Angeles Galaxy 2 Manchester United 5
Galaxy: Dos Santos (79', 88')
United: Rashford (2', 20'), Fellaini (26'), Mkhitaryan (67'), Martial (72')
U19 WORLD CUP, WEST INDIES
UAE group fixtures (all in St Kitts)
- Saturday 15 January: UAE beat Canada by 49 runs
- Thursday 20 January: v England
- Saturday 22 January: v Bangladesh
UAE squad:
Alishan Sharafu (captain), Shival Bawa, Jash Giyanani, Sailles
Jaishankar, Nilansh Keswani, Aayan Khan, Punya Mehra, Ali Naseer, Ronak Panoly,
Dhruv Parashar, Vinayak Raghavan, Soorya Sathish, Aryansh Sharma, Adithya
Shetty, Kai Smith
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Company profile
Name: Thndr
Started: October 2020
Founders: Ahmad Hammouda and Seif Amr
Based: Cairo, Egypt
Sector: FinTech
Initial investment: pre-seed of $800,000
Funding stage: series A; $20 million
Investors: Tiger Global, Beco Capital, Prosus Ventures, Y Combinator, Global Ventures, Abdul Latif Jameel, Endure Capital, 4DX Ventures, Plus VC, Rabacap and MSA Capital
COMPANY%20PROFILE
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How to donate
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
Read more about the coronavirus
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
Recent winners
2002 Giselle Khoury (Colombia)
2004 Nathalie Nasralla (France)
2005 Catherine Abboud (Oceania)
2007 Grace Bijjani (Mexico)
2008 Carina El-Keddissi (Brazil)
2009 Sara Mansour (Brazil)
2010 Daniella Rahme (Australia)
2011 Maria Farah (Canada)
2012 Cynthia Moukarzel (Kuwait)
2013 Layla Yarak (Australia)
2014 Lia Saad (UAE)
2015 Cynthia Farah (Australia)
2016 Yosmely Massaad (Venezuela)
2017 Dima Safi (Ivory Coast)
2018 Rachel Younan (Australia)
BABYLON
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RESULTS
6.30pm: Al Maktoum Challenge Round-1 Group 1 (PA) Dh119,373 (Dirt) 1,600m
Winner: Brraq, Adrie de Vries (jockey), Jean-Claude Pecout (trainer)
7.05pm: Handicap (TB) Dh102,500 (D) 1,200m
Winner: Taamol, Connor Beasley, Ali Rashid Al Raihe.
7.40pm: Handicap (TB) Dh105,000 (Turf) 1,800m
Winner: Eqtiraan, Connor Beasley, Ali Rashid Al Raihe.
8.15pm: UAE 1000 Guineas Trial (TB) Dh183,650 (D) 1,400m
Winner: Soft Whisper, Pat Cosgrave, Saeed bin Suroor.
9.50pm: Handicap (TB) Dh105,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer.
9.25pm: Handicap (TB) Dh95,000 (T) 1,000m
Winner: Etisalat, Sando Paiva, Ali Rashid Al Raihe
MATCH INFO
Cricket World Cup League Two
Oman, UAE, Namibia
Al Amerat, Muscat
Results
Oman beat UAE by five wickets
UAE beat Namibia by eight runs
Namibia beat Oman by 52 runs
UAE beat Namibia by eight wickets
UAE v Oman - abandoned
Oman v Namibia - abandoned
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THE SPECS
Engine: 1.5-litre
Transmission: 6-speed automatic
Power: 110 horsepower
Torque: 147Nm
Price: From Dh59,700
On sale: now
The low down
Producers: Uniglobe Entertainment & Vision Films
Director: Namrata Singh Gujral
Cast: Rajkummar Rao, Nargis Fakhri, Bo Derek, Candy Clark
Rating: 2/5
Dengue%20fever%20symptoms
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Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
The specS: 2018 Toyota Camry
Price: base / as tested: Dh91,000 / Dh114,000
Engine: 3.5-litre V6
Gearbox: Eight-speed automatic
Power: 298hp @ 6,600rpm
Torque: 356Nm @ 4,700rpm
Fuel economy, combined: 7.0L / 100km
Mercedes V250 Avantgarde specs
Engine: 2.0-litre in-line four-cylinder turbo
Gearbox: 7-speed automatic
Power: 211hp at 5,500rpm
Torque: 350Nm
Fuel economy, combined: 6.0 l/100 km
Price: Dh235,000
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
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