Live updates: Follow the latest on Israel-Gaza
More than 1,000 Israeli settlers stormed Al Aqsa Mosque compound in Jerusalem accompanied by security forces, before Israel's National Security Minister Itamar Ben-Gvir caused further provocation when he arrived at the site to pray.
The Department of Islamic Endowments in Jerusalem said Israeli forces stationed at the gates of the courtyard prevented Muslim worshippers from entering the site, which is considered holy by Muslims, Christians and Jews and has been a focal point of tension.
“Settlers desecrated the Al Aqsa Mosque's courtyards and carried out Talmudic rituals in unprecedented scenes, with more expected to arrive in the evening,” a statement from the department said.
Mr Ben-Gvir visited the site and performed prayers alongside Yitzhak Wasserlauf, Israel's Minister for the Development of the Periphery, the Negev and Galilee.
According to an agreement between Israel and Jordan, which oversees Al Aqsa compound, Jewish worshippers are prohibited from performing prayers at the site. After Mr Ben-Gvir's visit, Israeli Prime Minister Benjamin Netanyahu's office said the status quo at Al Aqsa “has not and will not change”.
It added that policies regarding the site were determined by the leader of the Israeli government. “The event this morning ... is an exception to the status quo,” his office said in a statement on Tuesday.
Mr Ven-Gvir's visit was roundly condemned by the international community. On Tuesday evening, the UN said the move was "unduly provocative"and the US called it "unacceptable".
"We certainly are paying close attention to actions and activities that we find to be a detraction from Israeli security, [and] a contributor to greater insecurity in the region," State Department spokesman Vedant Patel said at a briefing. "Not only is it unacceptable, it detracts from what we think is a vital time, as we are working to get this ceasefire deal across the finish line."
The storming of the mosque comes amid the war in Gaza and almost near-daily Israeli raids in the occupied West Bank in recent weeks. Several arrests and attacks have taken place.
More than 10,000 Palestinians, including 700 children, have been arrested in the West Bank since October 7 and at least 22 detainees have died in Israeli custody as a result of “torture, starvation and medical neglect”, Palestinian rights groups said.
Israeli forces also carried out raids on the West Bank overnight. Mohammed Hamdan, secretary general of the ruling party Fatah in Nablus, and his brother were arrested, Wafa reported. Fatah has not yet commented on the detention.
An 18-year-old was also killed in Qalqilya by Israeli forces. Hamas claimed him as a commander. Israel carried out other raids and arrests in Al Khalil's Al Aroub refugee camp, Ramallah and Tulkarem.
In Gaza, at least 32 Palestinians were killed and 88 others were injured in Israeli strikes overnight, the ministry of health said. At least 10 people were killed in strikes on Khan Younis on Tuesday and four others, including children, were killed in attacks on Deir Al Balah.
Two bodies were moved to Khan Younis's Al Nasser Medical Complex, where thousands of displaced people are taking shelter, Wafa reported. More than 39,900 Palestinians have been killed and at least 92,000 have been injured since the start of the Gaza war on October 7. The conflict began after an attack by Hamas militants on southern Israel killed about 1,200.
Gaza does not have a single fully functional hospital after many of its health centres were either damaged or destroyed.
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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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