Eliana Mahmood, 45, had just begun to doze off on Monday night when she felt her entire room tremble.
The Beirut resident took a few seconds to grasp what was unfolding. Was it another sonic boom over the Lebanese capital? An Israeli strike? Startled, the mother of three attempted to leap out of bed to reach her children but her body failed her and she felt her knees go weak.
“I don’t know what happened,” she said. “I got very dizzy and completely lost my breath. I couldn’t move.”
Her next-door neighbour, Ghada Salameh, came knocking on her door shortly after.
The entire building was wide awake after a 4.8-magnitude earthquake, which struck Syria and Jordan, was also felt in parts of Lebanon. By the time it ended, the two women were in tears.
“We don’t know how much more we can take,” they told The National. “We really are a nervous wreck.”
Mental health experts say the tremors were triggering for many Lebanese who are already on edge due to escalating tensions with Israel and fears of an all-out war.
While an earthquake is a frightening incident, people in Lebanon are “hypersensitised” to any sounds or experiences that might resemble or relate to an Israeli strike, said Dr Joseph El Khoury, a consultant psychiatrist. He said the war in Gaza and the violence at Lebanon’s southern border have become significant stressors and sources of anxiety for many of his patients.
“Almost every consultation with a Lebanese this summer has had a mention of the situation,” he said.
Traumatic memory
Israel and Lebanon's Hezbollah have been engaged in cross-border hostilities since October but tensions reached a high this month when Israel targeted a senior Hezbollah commander in a densely populated residential area in Beirut, killing him and five civilians, including two children.
Israel has been increasingly conducting mock raids and setting off sonic booms over the Lebanese capital, sparking fear in residents and reviving memories of the 2006 Lebanon-Israel war.
"I thought they were attacking again," said Ramzi El Habre, 32, recalling the moment he heard a sonic boom last week.
The former programme manager at the London-based Westminster Foundation for Democracy expressed his concerns of another war in the country, fearing this time it "will be much more destructive".
His fears are echoed by Reem Nasra, 26, a human resources executive, who has been dealing with anxiety since the onset of the Gaza war, but says she's recently been struggling with constant nightmares and poor sleep due to escalating tensions.
"My biggest fear is a closed airport where we can't escape if anything happens, exactly how it happened in 2006," she told The National.
The 2006 Lebanon-Israel war, which lasted 34 days, resulted in the deaths of about 1,200 Lebanese and caused significant damage to the country, including to civilian infrastructure such as the country's only international airport in Beirut.
Due to that traumatic memory, Israel’s mock raids and sonic booms “have had the most distressing impact on people’s mental health”, said Mia Atoui, a clinical psychologist and co-founder of Embrace, an NGO dedicated to mental health awareness in Lebanon.
The thought of a full-scale war is terrifying
Rachelle Maksoud,
35, Beirut resident
“During the same week the sonic booms were recorded, the Embrace hotline started receiving more calls,” Ms Atoui told The National. People were reporting feelings of distress, along with complaints of anxiety, poor sleep, stammering in both adults and children, and a growing number of requests for professional help.
She explained that, while it typically takes time for people to start reporting their mental health symptoms after traumatising events, in the aftermath of the sonic booms it was almost immediate. This could be due to their timing, which occurred during the first week of August, around the fourth anniversary of the Beirut port blast.
‘Compounding trauma’
Rachelle Maksoud, 35, was working from home when she heard the explosion-like sound of the sonic boom over Beirut on August 6.
“It coincided with a nearby fire, which triggered a panic attack,” she recalled.
The 2020 deadly Beirut port blast was set off by a fire at a warehouse where hundreds of tonnes of ammonium nitrate were improperly stored. Four years on, both Dr El Khoury and Ms Atoui say the memory is still a trigger for many.
They said this past trauma, combined with fears of a potential war, has put people’s nervous systems on "constant alert mode", heightening their anxieties and increasing the need for mental health support.
“I can tell you from my discussions with colleagues that clinics in Lebanon are full at the moment. It’s very hard to find availability with a psychiatrist or psychologist, and this tells you about the big need,” Dr El Khoury said.
Even past patients such as Mr El Habre and Ms Maksoud, who had undergone therapy after the Beirut blast and reported improvement, now say they might need to return to therapy.
“I was beginning to heal but this new conflict has been a significant setback,” Ms Maksoud said.
“The ongoing instability has left me deeply concerned and the thought of a full-scale war is terrifying. The resilience we’ve held on to feels like it's reaching its limit.”
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
The five pillars of Islam
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
In numbers
1,000 tonnes of waste collected daily:
- 800 tonnes converted into alternative fuel
- 150 tonnes to landfill
- 50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
25 staff on site
UK%20record%20temperature
%3Cp%3E38.7C%20(101.7F)%20set%20in%20Cambridge%20in%202019%3C%2Fp%3E%0A
The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
'Cheb%20Khaled'
%3Cp%3E%3Cstrong%3EArtist%3A%20%3C%2Fstrong%3EKhaled%3Cbr%3E%3Cstrong%3ELabel%3A%20%3C%2Fstrong%3EBelieve%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
FIXTURES
December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm
December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm
December 30
3rd/4th place play-off, 5pm
Final, 7pm
more from Janine di Giovanni
Company profile
Date started: January, 2014
Founders: Mike Dawson, Varuna Singh, and Benita Rowe
Based: Dubai
Sector: Education technology
Size: Five employees
Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.
Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENomad%20Homes%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2020%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EHelen%20Chen%2C%20Damien%20Drap%2C%20and%20Dan%20Piehler%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20and%20Europe%3Cbr%3E%3Cstrong%3EIndustry%3C%2Fstrong%3E%3A%20PropTech%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2444m%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Acrew%20Capital%2C%2001%20Advisors%2C%20HighSage%20Ventures%2C%20Abstract%20Ventures%2C%20Partech%2C%20Precursor%20Ventures%2C%20Potluck%20Ventures%2C%20Knollwood%20and%20several%20undisclosed%20hedge%20funds%3C%2Fp%3E%0A
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Recipe: Spirulina Coconut Brothie
Ingredients
1 tbsp Spirulina powder
1 banana
1 cup unsweetened coconut milk (full fat preferable)
1 tbsp fresh turmeric or turmeric powder
½ cup fresh spinach leaves
½ cup vegan broth
2 crushed ice cubes (optional)
Method
Blend all the ingredients together on high in a high-speed blender until smooth and creamy.