Live updates: Follow the latest on Israel-Gaza
Israel's conflict with Hezbollah escalated significantly on Monday, turning into an open-ended war after the military launched its most intensive air assault yet on Lebanon. The strikes killed hundreds in the country, while the Iran-backed group fired rockets as far as the occupied West Bank, where hundreds of thousands of Israelis live in illegal settlements.
Hezbollah extended its fire into areas it rarely strikes, such as Haifa, Tel Aviv and the West Bank, where hundreds of thousands of Israelis live in illegal settlements. Of the 165 rockets fired by Hezbollah on Monday, 10 reached the West Bank, Israel’s military said. Some struck "open areas", as sirens sounded in parts of the West Bank.
While no injuries were reported after the Hezbollah launches, the attack sparked fears of further escalation. The Israeli strikes on southern Lebanon and the eastern Bekaa Valley killed at least 492 people, including 35 children and 58 women, as well as injuring more than 1,645, Lebanese Health Minister Firass Abiad said.
Monday marked the deadliest day of Israeli strikes on Lebanon since cross-border violence with Hezbollah began in October last year. The latest attack raises the risk of further intensification in the conflict with the group, which has recently suffered significant security and military setbacks.
Lebanese media described Israel’s wave of attacks as the largest “air invasion” since its July 2006 war with Hezbollah.
The Israeli military said its air force struck more than 1,100 targets. Strikes hit deep into southern Lebanon, including in Ghaziyeh, about 37km from the Israeli border, specifying that they included "buildings, vehicles, and infrastructure where rockets, missiles, launchers and unmanned aerial vehicles posed a threat".
The Health Ministry ordered all hospitals in southern Lebanon to suspend non-urgent operations and prepare to treat those injured by “Israeli aggression”, while the Ministry of Education announced the closure of all public and private schools and universities in southern and eastern Lebanon, as well as in Beirut's southern suburb of Dahieh.
Later on Monday, the Israeli army said it launched a strike on Dahieh. Hezbollah senior commander Ali Karaki, third in line in the group's command, was the target of the strike, Israeli media reported. The strike hit the Bir El Abed neighbourhood, a Hezbollah source told The National.
Israel has said its wide assault is to enable tens of thousands of northern residents displaced by the conflict to return to their homes, despite Hezbollah's continued ability to launch hundreds of rockets at northern Israel.
The group launched hundreds of rockets and missiles amid the Israeli air assault, with rocket sirens sounding in Haifa on Monday afternoon. Israel’s military said five rockets were fired at the Haifa area and 30 were launched at Upper Galilee.
Residents of Beirut and southern Lebanon said they received warnings from the Israeli army to leave their homes and businesses near so-called Hezbollah sites. The latest warnings were issued to people in the Bekaa Valley amid what Israel called “extensive, precise strikes” across Lebanon.
“We advise civilians from Lebanese villages located in and next to buildings and areas used by Hezbollah for military purposes, such as those used to store weapons, to immediately move out of harm's way for their own safety,” Israeli army spokesman Admiral Daniel Hagari said. He also announced Israel's intent to launch a wave of attacks that aim to eradicate Hezbollah's “strategic weapons”.
After the barrage of strikes, Israeli Prime Minister Benjamin Netanyahu said people in Lebanon should take the eviction orders "seriously". "Once our operation is finished, you can come back safely to your homes," he said in a video statement.
Residents near Beirut reported heavy traffic as people in the south of the country fled towards the capital.
Mohamed Ghamloush, a resident of the southern city of Sidon, told The National that people were rushing to leave and roads were blocked. “Cars are going in every direction. I'm more afraid of accidents than air raids,” he said. “It's completely insane.”
One of the Israel military's warnings was received by the answering machine at the office of caretaker Information Minister Ziad Makary, instructing those inside the building to leave, Lebanon’s state-run National News Agency reported. Mr Makary dismissed the calls as “part of the psychological warfare adopted by the enemy” and continued working at the ministry as usual.
Hezbollah, a political party and militia, is embedded in Lebanon’s government, institutions and society, leading many Lebanese to worry that Israeli strikes could lead to a high civilian death toll.
Last week, senior Hezbollah commander Ibrahim Aqil was killed, along with 16 other members of the group, in an Israeli strike on Dahieh. The attack also claimed the lives of dozens of civilians. The death toll is expected to rise as search efforts continue for nine people missing under rubble.
The attack came after thousands of booby-trapped pagers and walkie-talkies used by Hezbollah members exploded last week on two consecutive days, killing dozens of people, just after Israel announced a shift in focus from Gaza towards its conflict with Hezbollah.
NO OTHER LAND
Director: Basel Adra, Yuval Abraham, Rachel Szor, Hamdan Ballal
Stars: Basel Adra, Yuval Abraham
Rating: 3.5/5
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
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COMPANY PROFILE
Founders: Alhaan Ahmed, Alyina Ahmed and Maximo Tettamanzi
Total funding: Self funded
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Forced%20Deportations
%3Cp%3EWhile%20the%20Lebanese%20government%20has%20deported%20a%20number%20of%20refugees%20back%20to%20Syria%20since%202011%2C%20the%20latest%20round%20is%20the%20first%20en-mass%20campaign%20of%20its%20kind%2C%20say%20the%20Access%20Center%20for%20Human%20Rights%2C%20a%20non-governmental%20organization%20which%20monitors%20the%20conditions%20of%20Syrian%20refugees%20in%20Lebanon.%3C%2Fp%3E%0A%3Cp%3E%E2%80%9CIn%20the%20past%2C%20the%20Lebanese%20General%20Security%20was%20responsible%20for%20the%20forced%20deportation%20operations%20of%20refugees%2C%20after%20forcing%20them%20to%20sign%20papers%20stating%20that%20they%20wished%20to%20return%20to%20Syria%20of%20their%20own%20free%20will.%20Now%2C%20the%20Lebanese%20army%2C%20specifically%20military%20intelligence%2C%20is%20responsible%20for%20the%20security%20operation%2C%E2%80%9D%20said%20Mohammad%20Hasan%2C%20head%20of%20ACHR.%3Cbr%3EIn%20just%20the%20first%20four%20months%20of%202023%20the%20number%20of%20forced%20deportations%20is%20nearly%20double%20that%20of%20the%20entirety%20of%202022.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3ESince%20the%20beginning%20of%202023%2C%20ACHR%20has%20reported%20407%20forced%20deportations%20%E2%80%93%20200%20of%20which%20occurred%20in%20April%20alone.%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3EIn%20comparison%2C%20just%20154%20people%20were%20forcfully%20deported%20in%202022.%3C%2Fp%3E%0A
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What is the Supreme Petroleum Council?
The Abu Dhabi Supreme Petroleum Council was established in 1988 and is the highest governing body in Abu Dhabi’s oil and gas industry. The council formulates, oversees and executes the emirate’s petroleum-related policies. It also approves the allocation of capital spending across state-owned Adnoc’s upstream, downstream and midstream operations and functions as the company’s board of directors. The SPC’s mandate is also required for auctioning oil and gas concessions in Abu Dhabi and for awarding blocks to international oil companies. The council is chaired by Sheikh Khalifa, the President and Ruler of Abu Dhabi while Sheikh Mohamed bin Zayed, Abu Dhabi’s Crown Prince and Deputy Supreme Commander of the Armed Forces, is the vice chairman.
UAE currency: the story behind the money in your pockets
The specs
AT4 Ultimate, as tested
Engine: 6.2-litre V8
Power: 420hp
Torque: 623Nm
Transmission: 10-speed automatic
Price: From Dh330,800 (Elevation: Dh236,400; AT4: Dh286,800; Denali: Dh345,800)
On sale: Now
JUDAS AND THE BLACK MESSIAH
Directed by: Shaka King
Starring: Daniel Kaluuya, Lakeith Stanfield, Jesse Plemons
Four stars
The specs: 2018 Maserati Ghibli
Price, base / as tested: Dh269,000 / Dh369,000
Engine: 3.0-litre twin-turbocharged V6
Transmission: Eight-speed automatic
Power: 355hp @ 5,500rpm
Torque: 500Nm @ 4,500rpm
Fuel economy, combined: 8.9L / 100km
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The%20specs%3A%20Taycan%20Turbo%20GT
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more from Janine di Giovanni
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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