Live updates: Follow the latest on Israel-Gaza
The standstill traffic between Sidon and Beirut convinced many people fleeing Israel's intensive air assault on Monday to pull over. For some, it was a rest from hours of driving in congestion. For others, it was an opportunity to assess and co-ordinate their next steps.
Where would they sleep that night? If the war continued, where would they live? What had become of the homes and belongings they had left behind?
“The house was bombed right after we left it,” said Hayat Al Hajj, an older woman from the southern Lebanese village of Ansar, which had been relatively untouched by Israel's bombardment until this week. "Right as we were leaving our house was destroyed right in front of us."
Ms Al Hajj's nephew, holding his phone up to indicate that he had just watched a video, interjected to tell her: "Ansar has been completely destroyed. Forget it. Not a single house left standing."
An extensive air campaign announced by Israel earlier that morning has so far killed at least 492 people, including 35 children and 58 women, and wounded 1,645. The toll is expected to rise.
Ms Al Hajj and her family had been parked along the motorway heading north for at least six hours, she told The National. Like thousands of others, they were trying to co-ordinate a place to live with relatives and solidarity groups.
Fleeing families were packed into lorries and vans loaded with mattresses, clothing and belongings, racing to find refuge away from the south. A petrol station owner told The National that so many people had fled that his station had run out of fuel.
His employees distributed water bottles to stuck families. Rest stops and bakeries along the road were crowded with families stocking up on provisions.
Suddenly, the Hajj family set off: they had found a place in Bchamoun, in the mountains.
Ms Al Hajj's daughter Najat said they were lucky: “When you see how congested Saida is with people escaping, it really makes you wonder where they'll go."
By Monday afternoon, Lebanon's government had opened schools and other vocational institutes for displaced people with no other housing to take shelter.
Israel intensified its air campaigns on Lebanon after an unprecedented week of attacks on Hezbollah, including an Israeli air strike in Beirut that was aimed at a senior Hezbollah commander along with top members of the group, killing at least 70 people, including civilians.
Israeli military's spokesman Admiral Daniel Hagari ordered Lebanese civilians on Monday morning to stay away from Hezbollah-controlled areas or leave immediately, as the Israeli army would “engage in extensive, precise strikes against targets embedded widely throughout Lebanon”.
Lebanese telecoms company Ogero reported at least 80,000 suspected Israeli call attempts across the country, telling people to vacate their areas, sparking panic among civilians.
Later on Monday, Health Minister Firass Abiad said that “thousands of families from the targeted areas have been displaced”.
Fadwat, 35, is among them. She hurriedly left the southern town of Burj El Chemali with her toddlers in the early hours of the morning, grabbing what few belongings she could before piling into a car with her relatives. Hours later, she sat on the road trying to figure the situation out.
“We're used to this, it's been like this since the '70s,” she said. “But it's the children I'm worried about. They don't know what's happening around them. My job is to take care of them, and I don’t want them to experience this.”
Her son Ali, eight, pointed at Israeli jets as they released their distinctive trails in the sky. He was looking forward to school on Tuesday, but classes have now been suspended in most regions. Instead of accommodating pupils, classrooms will now house displaced families.
'Worst day'
Mohamed Ghamloush, a resident in the southern city of Sidon, further from the bombing, told The National that the situation in the city is “insane", with people from the south rushing to leave and roads blocked.
“Cars are going in every direction. I'm more afraid of accidents than of air raids,” he said. “It's completely insane.”
“It's a bit chaotic here,” Farah M, 34, a Palestinian Lebanese in Sidon, told The National. “We don't know where the next strike will hit. Some family members are moving to Beirut – others are coming here. And with children involved, it's hectic.
Mr Ghamloush decided to return to his village near the border to pick up his wife, who had stayed behind. “I have to go back. Everyone is telling me not to, but I can't leave her alone. She’s extremely scared.”
On his way, he told The National he saw many residents fleeing in cars, while others were walking on foot because they had no means of transport.
Co-ordination groups in the town of Jiyeh, in southern Lebanon, have begun opening schools and empty houses to host displaced people. WhatsApp groups have been set up in solidarity, where those willing to open their homes share their contact details en masse.
This is the worst it’s been since the war started
Wafa Raghda,
resident of southern Lebanon
Two estate agents based in Beirut said they were receiving constant calls from people fleeing the shelling and trying to find temporary accommodation in Beirut.
“Since yesterday and this morning, people are looking for a place in the safer areas of Beirut for one week to one year,” one of the agents from Beirut Living Real Estate said, adding that he had taken at least 60 calls that day.
But some were not able to leave. Wafa Raghda, 42, from Burj El Moulouk near the border with Israel told The National that she was stuck between two bombed areas and has no option but to stay. There is no safe shelter for her and her children, who usually take refuge in the bathroom during shelling.
“My children are extremely scared,” she told The National over the phone. “This is the worst it’s been since the war started. It's extremely dangerous. I'm right across from the plain that is being bombed and the house is shaking.”
yallacompare profile
Date of launch: 2014
Founder: Jon Richards, founder and chief executive; Samer Chebab, co-founder and chief operating officer, and Jonathan Rawlings, co-founder and chief financial officer
Based: Media City, Dubai
Sector: Financial services
Size: 120 employees
Investors: 2014: $500,000 in a seed round led by Mulverhill Associates; 2015: $3m in Series A funding led by STC Ventures (managed by Iris Capital), Wamda and Dubai Silicon Oasis Authority; 2019: $8m in Series B funding with the same investors as Series A along with Precinct Partners, Saned and Argo Ventures (the VC arm of multinational insurer Argo Group)
Last-16 Europa League fixtures
Wednesday (Kick-offs UAE)
FC Copenhagen (0) v Istanbul Basaksehir (1) 8.55pm
Shakhtar Donetsk (2) v Wolfsburg (1) 8.55pm
Inter Milan v Getafe (one leg only) 11pm
Manchester United (5) v LASK (0) 11pm
Thursday
Bayer Leverkusen (3) v Rangers (1) 8.55pm
Sevilla v Roma (one leg only) 8.55pm
FC Basel (3) v Eintracht Frankfurt (0) 11pm
Wolves (1) Olympiakos (1) 11pm
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
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
Heather, the Totality
Matthew Weiner,
Canongate
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
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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Remaining Fixtures
Wednesday: West Indies v Scotland
Thursday: UAE v Zimbabwe
Friday: Afghanistan v Ireland
Sunday: Final
Temple numbers
Expected completion: 2022
Height: 24 meters
Ground floor banquet hall: 370 square metres to accommodate about 750 people
Ground floor multipurpose hall: 92 square metres for up to 200 people
First floor main Prayer Hall: 465 square metres to hold 1,500 people at a time
First floor terrace areas: 2,30 square metres
Temple will be spread over 6,900 square metres
Structure includes two basements, ground and first floor