Mourners gather around the body of Khalil Al Maqdah during his funeral procession at Ain Al Hilweh refugee camp in Saida, south Lebanon. AP Photo
Mourners gather around the body of Khalil Al Maqdah during his funeral procession at Ain Al Hilweh refugee camp in Saida, south Lebanon. AP Photo
Mourners gather around the body of Khalil Al Maqdah during his funeral procession at Ain Al Hilweh refugee camp in Saida, south Lebanon. AP Photo
Mourners gather around the body of Khalil Al Maqdah during his funeral procession at Ain Al Hilweh refugee camp in Saida, south Lebanon. AP Photo

Why did Israel assassinate a Fatah official in Lebanon?


Nada Homsi
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Israel’s assassination of Khalil Al Maqdah in the southern Lebanese city of Saida on Wednesday marked the first time a member of the Palestinian group Fatah has been targeted in Lebanon since the Gaza war began.

Fatah has favoured diplomacy with Israel and peaceful resistance over armed resistance since the 2000s, and has played no role in the war in Gaza, raising questions about why Mr Al Maqdah was killed, in an air strike near Saida's Ain Al Hilweh refugee camp.

Israel claims that Mr Al Maqdah was acting “on behalf of the Hezbollah terrorist organisation and the Iranian Islamic Revolutionary Guard Corps”.

Hezbollah, backed by Iran, has engaged in cross-border fire with Israel since October in support of its ally Hamas in Gaza. Several groups, including Hamas, the Lebanese Fajr Forces, the Palestinian Islamic Jihad, and other armed factions have taken part in this conflict.

Al Aqsa Martyrs Brigades

Mr Al Maqdah is the brother of Mounir Al Maqdah, the leader of the Al Aqsa Martyrs Brigades in Lebanon.

The Al Aqsa Martyrs Brigades is an informal coalition of Fatah-associated groups, consisting of various armed cells spread across the Palestinian territories and refugee camps in neighbouring countries. The group’s arm in Gaza publicly aligned with Hamas in its October 7 attack on Israel and has since confronted Israel's subsequent invasion of the Gaza Strip, taking part in several operations.

“The primary role of Mounir and Khalil [in Lebanon] was that they created the ‘Popular Army’ which is a group of Palestinian youth – around 500 people in Ain Al Hilweh camp alone, which is no small amount,” said Zaher Abou Hamdeh, an expert on Lebanon’s Palestinian refugee camps.

According to Mr Abou Hamdeh, the Popular Army operated as a cell within the Al Aqsa Martyrs Brigades that has been armed and trained for confrontations against Israel “in case of a war or invasion”.

“And at the same time, Khalil and Mounir were smuggling weapons into the West Bank and supporting other cells within the Brigades,” he said.

A Fatah representative acknowledged that Mr Al Maqdah was a member of the movement but denied his involvement with the Al Aqsa Martyrs Brigades.

“Khalil Al Maqdah was a retired officer in the Palestinian National Security Forces in Fatah,” said Serhan Serhan, deputy secretary of Fatah in Lebanon. He said Mr Al Maqdah received a pension and other benefits from the movement.

“With all respect to these groups, we in Fatah have nothing called the Aqsa Martyrs’ Brigade,” he told The National.

However, the Al Aqsa Martyrs Brigades issued a statement claiming Mr Al Maqdah as a member and praising his role in “supporting the Palestinian people and their resistance during the Battle of the Flood of Al Aqsa” – a reference to the name given by Hamas to its October 7 attack on Israel.

Divisions within Fatah

The differing accounts about the existence of the brigades is a testament to the many fractures and splinters within Fatah’s membership – with some favouring diplomacy while others hold on to armed resistance against Israel’s occupation.

It also reflects Fatah’s attempt to maintain international legitimacy, Mr Abou Hamdeh said.

“Fatah, as a structural leadership, does not adopt the Al Aqsa Martyrs Brigades due to American and European pressure, and accusations of terrorism. Most importantly, this gives the Brigades flexibility and freedom to operate without political pressure.

“They receive no support whatsoever from Fatah,” he said. “There is no official decision from Fatah to support and adopt the Brigades.”

But, he said, some Fatah officials may funnel portions of their salaries into the armed group.

The Al Aqsa Martyrs Brigades did originate as the armed wing of Fatah but the movement distanced itself from its militant counterpart when it committed to diplomacy and peaceful struggle under its current leader, Palestinian Authority President Mahmoud Abbas.

“After that the Al Aqsa Martyrs Brigades were no longer part of Fatah or the Palestinian Authority,” Mr Abou Hamdeh said.

This separation created a void that was filled by Fatah’s rival, Hamas, as well as Hezbollah and Iran, illustrating the willingness of Palestinian groups to put aside political rivalries in favour of strategic alliances against Israeli occupation.

“The alliances of each cell are dictated by the place they’re in. In Gaza, for example, they’re allied with Hamas,” Mr Abou Hamdeh said.

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

If you go

The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at. 
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.   

Updated: August 22, 2024, 5:32 PM