Live updates: Follow the latest news on Israel-Gaza
Gazans have been forced to bury family members many times in mass graves as Israel bulldozes sites across the enclave.
Mazen Al Khateeb, 36, had to bury his family members three times, haunted by doubts about whether the bodies were those of his son, niece, and two nephews.
Mr Al Khateeb lost family members in Israeli strikes in November and initially buried his family members in the courtyard of Al Shifa Hospital, which had been turned into a makeshift cemetery due to intense shelling.
Israel then raided the area in operations it claimed were in pursuit of Hamas militants, during which the bodies were dug up by the army and discarded, Mr Al Khateeb told The National.
“We reburied them in Al Shifa's yard. Their bodies were almost intact, but it was clear they were starting to decompose,” he said.
In April, Israeli troops raided the hospital's compound again. Mr Al Khateeb said he checked on the graves after the army withdrew from the area, but they were bulldozed and covered with sand.
“What we saw was a catastrophe. We found no trace of the bodies because they had all been bulldozed and covered with sand,” he said, adding that days later, a mass grave was found nearby, but the bodies could no longer be identified.
“We lost the bodies of the children, but their names were recorded on a collective grave. We now consider that as their grave,” said Mr Al Khateeb.
Gaza's civil defence reported that there were many instances where families have buried their loved ones, only to have Israeli forces invade and bulldoze the burial sites. Troops would examine the bodies searching for Israeli hostages that may have been killed and buried in the area.
Gravediggers and relatives of the dead have had to bury their family members in mass graves as the war continues. Bodies have been left outside hospitals, on roads and in parks, in refrigerated lorries and even an ice cream van.
In May, it was reported that at least seven mass graves have been found on hospital grounds around Gaza – one at Kamal Adwan in the north of the enclave, three at Al Shifa in central Gaza and another three at Al Nasser Medical Complex in Khan Younis in the south, with a total of 520 bodies found.
About 300 bodies were found at Al Nasser Hospital, which had been raided and damaged by Israeli forces. Some of those buried had been stripped naked, with their hands tied. At least 20 bodies found were believed to have been buried alive.
Ahmad Ghaban, 24, buried his brother Mohyee, 19, in the Jabalia refugee camp last December. He was killed on December 13 and at that time, his family couldn't bury him in a cemetery because the security situation was worsened by heavy fighting.
In May, Israeli forces invaded the camp and bulldozed his brother's grave along with many others. For over a week, Mr Ghaban searched for his brother’s body until he found traces of it in a pile of sand about 100 metres from the original burial site.
“We tried very hard to identify my brother and dug through a lot of sand until we found a piece of the trousers he was wearing when he was killed and buried,” he told The National.
Mr Ghaban along with the neighbours and the civil defence, gathered the remains and bones from the sand pile and buried them in a mass grave in the Al Faluja cemetery in Jabilia.
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
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
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Two products to make at home
Toilet cleaner
1 cup baking soda
1 cup castile soap
10-20 drops of lemon essential oil (or another oil of your choice)
Method:
1. Mix the baking soda and castile soap until you get a nice consistency.
2. Add the essential oil to the mix.
Air Freshener
100ml water
5 drops of the essential oil of your choice (note: lavender is a nice one for this)
Method:
1. Add water and oil to spray bottle to store.
2. Shake well before use.
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3ECompany%3A%3C%2Fstrong%3E%20Vault%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJune%202023%3Cbr%3E%3Cstrong%3ECo-founders%3A%20%3C%2Fstrong%3EBilal%20Abou-Diab%20and%20Sami%20Abdul%20Hadi%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EAbu%20Dhabi%3Cbr%3E%3Cstrong%3ELicensed%20by%3A%3C%2Fstrong%3E%20Abu%20Dhabi%20Global%20Market%3Cbr%3E%3Cstrong%3EIndustry%3A%20%3C%2Fstrong%3EInvestment%20and%20wealth%20advisory%3Cbr%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%241%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EOutliers%20VC%20and%20angel%20investors%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E14%3Cbr%3E%3C%2Fp%3E%0A
Israel Palestine on Swedish TV 1958-1989
Director: Goran Hugo Olsson
Rating: 5/5
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
About Okadoc
Date started: Okadoc, 2018
Founder/CEO: Fodhil Benturquia
Based: Dubai, UAE
Sector: Healthcare
Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth
Funding stage: Series B fundraising round to conclude in February
Investors: Undisclosed
Full Party in the Park line-up
2pm – Andreah
3pm – Supernovas
4.30pm – The Boxtones
5.30pm – Lighthouse Family
7pm – Step On DJs
8pm – Richard Ashcroft
9.30pm – Chris Wright
10pm – Fatboy Slim
11pm – Hollaphonic
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5