Live updates: Follow the latest on Israel-Gaza
As echoes of blasts rang across Beirut on Friday and staff at Rafik Hariri hospital heard news of a huge Israeli air strike in the south of the city, they scrambled to prepare for what they imagined would be a mass casualty event.
But Fathallah Fattouh, head of the emergency room at the largest public hospital in Lebanon, located on the outskirts of southern Beirut – said he didn’t encounter many complicated medical cases.
Not because the attacks, which he described as “a shock no one expected,” weren’t violent.
“Most of them are dead, or still buried under the rubble,” he said. The rest had minor injuries, he added.
Israel killed Hezbollah leader Hassan Nasrallah in a massive strike in the area of Dahieh on Friday, levelling several residential buildings in the process. The Ministry of Health initially reported 11 victims and 108 injuries from Israeli attacks on Friday, but doctors say the death toll is expected to rise dramatically.
The Lebanese Ministry of Health reported a death toll of 1,640 since the start of the conflict between Israel and Hezbollah on October 8, including 104 children and 194 women. The number of injured has reached 8,408. Between September 16 and September 27, the ministry reported 1,030 killed in Israeli strikes, including 56 women and 87 children, while 6,352 people were injured.
“It was a nightmarish evening,” a nurse said to Mr Fattouh by way of greeting. As he speaks from the emergency room, the medical team continues to care for several wounded, one of whom has an inflamed face wrapped in white gauze.
Throughout the night, the medical team witnessed plumes of smoke billowing over nearby areas as Israel launched a new series of attacks on the city's south. Panicked residents rushed to the hospital car park seeking refuge as thousands fled the area, gathering in squares, parks and sidewalks.
Families also came to check if their loved ones had been found. One of the hospital employees showed pictures of some of the corpses, including a child with a completely swollen face. He said the family had identified the body and would take the death certificate.
“It’s a disaster for all Lebanese,” Mr Fattouh said.
From his office, hospital director Jihad Saadeh told The National that his facility has been trained to receive mass casualties since the war in Gaza began.
For almost a year, Hezbollah and Israel have been engaged in a war of attrition when the group started low-intensity attacks across the border a day after its Palestinian ally Hamas staged an unprecedented attack on Israel. But on Monday, Israel significantly escalated the conflict by launching a massive aerial campaign on several regions in Lebanon, killing at least 800 people, among them women, children, and rescue workers.
Lebanon's Health Minister told The National on Thursday that Israel has been attacking emergency crews and health workers since the beginning of its campaign, considerably undermining the emergency response.
Forty-one healthcare workers have been killed since the beginning of the conflict, the Ministry of Health announced on Saturday. On Friday, two strikes targeted medical facilities in Deir Syrian and Taybeh, resulting in the deaths of seven healthcare workers.
Mr Saadeh said that the hospital opened a unit specifically to treat patients from the war, as hospitals in Dahieh are transferring more patients. “The overnight strikes were [so] violent that several hospitals in Dahiyeh have had to close, and their staff had to evacuate,” he said.
On Friday, the health ministry called on hospitals in Beirut and surrounding areas unaffected by the war to prepare for patients from hospitals in the southern suburbs. Rafik Hariri University Hospital has received around 20 of these patients.
Mr Saadeh said most of the casualties admitted to the hospital were women. “Of course, as humans, it’s impacting us … It reminds us of the civil war and the 2006 war,” he said.
“The situation is heading to a crazy place,” he said. At the same time, Israel announced Nasrallah's assassination.
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
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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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