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Hezbollah has yet to announce plans for the funeral of its leader Hassan Nasrallah, who was killed in an Israeli air strike on Friday, with conflicting reports emerging on whether his final resting place will be in Lebanon or Iraq.
Over the past days, claims by Iraqi officials and local media have suggested that Nasrallah may be buried in the revered Imam Hussein shrine in the city of Karbala, south of Baghdad, as a sign of his status within the Shiite community. However, no official statement has been made by Hezbollah or Nasrallah’s family.
“The body of the beloved will be buried next to ... Imam Hussein, peace be upon him, in Karbala,” Abdul Amir Al Teiban, an adviser to Iraqi Prime Minister Mohammed Shia Al Sudani, said on X on Sunday.
The air strike that hit Hezbollah’s underground central command in the southern suburbs of Beirut marked one of the most significant escalations between Hezbollah and Israel in years. Israeli attacks on Hezbollah have escalated over the past month that have killed more than 1,000 people in Lebanon, according to the country's Health Ministry.
On Sunday, Nasrallah’s body was recovered from the site of the strike which levelled six residential buildings. His body had no direct wounds and the cause of death appeared to be blunt trauma from the force of the blast, Reuters reported, citing medical and security sources. Several senior Hezbollah commanders and at least one Iranian General linked to Iran’s Quds Force were also killed.
Public mourning for Nasrallah has already begun in both Lebanon and Iraq. In several Iraqi cities, symbolic funeral processions are being held, with supporters carrying a mock coffin and chanting in honour of the assassinated leader. Shiite religious leaders, politicians and residents are setting up tents to receive mourners with his pictures in the streets with his saying: “Certainly, we will triumph.”
In Shiite Islam, the burial of senior religious leaders and clerics within the shrines of revered Imams holds profound religious and spiritual significance. These burial sites are often located in iwans, the vaulted and open-fronted small halls that surround the shrines.
Burial within or near the shrine is not just a religious honour but a symbolic gesture, elevating Nasrallah’s status by associating him with the spiritual and historical significance of the Imam. As the grandson of the Prophet Mohammed, Imam Hussein is a central figure in Shiite Islam, deeply rooted in Shiite narratives for fighting against oppression and tyranny.
Early on Tuesday, the Israeli military announced that it had launched a ground invasion in southern Lebanon. Military spokesman Avichay Adraee said in a post on X that forces had begun to target Hezbollah infrastructure and the offensive is taking place “in a number of villages near the border from which an immediate and real threat to Israeli towns on the northern border emanates”.
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
Dr Amal Khalid Alias revealed a recent case of a woman with daughters, who specifically wanted a boy.
A semen analysis of the father showed abnormal sperm so the couple required IVF.
Out of 21 eggs collected, six were unused leaving 15 suitable for IVF.
A specific procedure was used, called intracytoplasmic sperm injection where a single sperm cell is inserted into the egg.
On day three of the process, 14 embryos were biopsied for gender selection.
The next day, a pre-implantation genetic report revealed four normal male embryos, three female and seven abnormal samples.
Day five of the treatment saw two male embryos transferred to the patient.
The woman recorded a positive pregnancy test two weeks later.
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