Israel's military killed at least 29 Palestinians in intensified attacks across the Gaza Strip on Saturday, just a day before it agreed to a limited pause in the war to enable the UN to start a polio vaccination drive for children.
Medical workers from the Palestine Red Crescent took three dead and a number of injured people to Al Ahli Arab Hospital after Israeli warplanes attacked a house in Al Sabra neighbourhood south of Gaza city, news agency Wafa reported. Three more were killed in an attack on Al Zeitoun neighbourhood to the south-east of Gaza city.
A Palestinian man was killed and others were injured in an attack on Jabalia camp in northern Gaza. Nine were killed by an artillery barrage on Nuseirat refugee camp in central Gaza. In another attack on Nuseirat, eight people were killed and others were injured in attacks when two homes were hit. In Khan Younis, five people were killed and 15 were injured in a strike on a house.
The latest attacks came as the United Nations is slated to start vaccinating some 640,000 children in the Gaza Strip against polio on Sunday, a campaign that relies on daily eight-hour pauses in fighting between Israel and Hamas militants in specific areas of the besieged enclave.
The latest Israeli-Palestinian conflict was triggered on October 7, when Hamas militants attacked Israel, killing 1,200 and taking about 250 hostages, according to Israeli tallies. Israel's subsequent assault on the Hamas-ruled enclave has since killed more than 40,600 Palestinians, according to the enclave's Health Ministry. The war has also displaced nearly the entire population of 2.3 million, causing a hunger crisis and leading to genocide allegations at the World Court that Israel denies.
Polio vaccination drive
The campaign, which is targeting children under 10, will start in central Gaza, with three consecutive daily pauses in fighting. It will then move to the southern part of the strip, where there would be another three-day pause, followed by the north.
The pauses in each zone will be extended to a fourth day, which the World Health Organisation said would probably be needed. It follows confirmation last week that a baby was paralysed by the type 2 polio virus, the first such case in the territory in 25 years.
WHO officials say at least 90 per cent of the children need to be vaccinated twice with four weeks between doses for the campaign to succeed, but it faces huge challenges in Gaza, which has been largely destroyed by nearly 11 months of war.
West Bank
Menawhile, the Israeli said on Saturday its soldiers killed two people in separate incidents in the occupied West Bank, after one entered an Israeli settlement and another shot at soldiers after his car exploded. The terrorists attempted to run over a security guard at the entrance to the community Karmei Tzur and entered the settlement.
Soldiers killed one assailant who had opened fire at them and were searching for others. In another incident, a car caught fire and exploded in a petrol station, the military 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
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UAE currency: the story behind the money in your pockets
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Company: Instabug
Founded: 2013
Based: Egypt, Cairo
Sector: IT
Employees: 100
Stage: Series A
Investors: Flat6Labs, Accel, Y Combinator and angel investors
