Bodies of Palestinians killed in an Israeli attack on Jabalia camp in northern Gaza are taken to Kamal Adwan Hospital. Getty Images
Bodies of Palestinians killed in an Israeli attack on Jabalia camp in northern Gaza are taken to Kamal Adwan Hospital. Getty Images
Bodies of Palestinians killed in an Israeli attack on Jabalia camp in northern Gaza are taken to Kamal Adwan Hospital. Getty Images
Bodies of Palestinians killed in an Israeli attack on Jabalia camp in northern Gaza are taken to Kamal Adwan Hospital. Getty Images

Wounded left to die as Israeli forces besiege Gaza hospital, witnesses say


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Israeli forces have surrounded a hospital in northern Gaza and opened fire on it, local authorities and witnesses have told The National, with ambulances unable to reach the injured as the military lays siege to an area where 300,000 people live.

Doctors Without Borders said it had received reports of people dying from their wounds after emergency crews were unable to bypass the Israeli blockade. The NGO said evictions and bombing of homes were turning the north into an “unlivable wasteland”.

Israeli officials previously announced plans to turn Gaza's north into a military zone, and have ordered people to leave the cities of Beit Hanoun, Jabalia and Beit Lahia.

“We are unable to retrieve these martyrs due to the occupation forces targeting ambulance and civil defence crews,” Gaza government civil defence spokesman Mahmoud Basal told The National on Tuesday.

Gaza's ministry of health said Kamal Adwan Hospital had been surrounded and fired on by Israeli troops. Israeli forces on Tuesday gave staff and patients 24 hours to leave the hospital, as well as two other health facilities – the Indonesian Hospital and Al Awda Hospital. At least 300 patients, including 80 in intensive care, were being treated at the two sites, the ministry said.

Witnesses told The National that people had been shot by Israeli forces while attempting to leave their homes under Israeli orders. Dr Hussam Abu Safiya, director of Kamal Adwan Hospital, said the Israelis did not provide a safe corridor or evacuation plan. “The occupation is trying to completely disable the healthcare system in northern Gaza, preventing medical services for the injured and those trapped in their homes,” Dr Safiya said.

A Palestinian man arrives in Gaza City after being forced to flee his home in the Jabalia area. AFP
A Palestinian man arrives in Gaza City after being forced to flee his home in the Jabalia area. AFP

He said Israeli forces had threatened the hospital would be attacked in the same way as Gaza's Al Shifa hospital if people did not co-operate. In April, the Israeli army conducted a two-week operation against Al Shifa that resulted in dozens of deaths, hundreds of arrests and extensive destruction in the area.

Mahmoud Abu Al Jidian spoke to The National from inside Kamal Adwan Hospital, where he was tending to his injured brother. The 42-year-old said Israeli forces were targeting “anyone who moves”.

“My brother can’t move, and he needs an ambulance, but Israeli forces have refused to grant permission for ambulances to evacuate the patients,” he said. “The army demanded the evacuation of the hospital without providing a safe passage for civilians, the injured, or medical staff. This is something we absolutely cannot do, so we have chosen to remain.”

Elsewhere in Gaza, Israei forces launched fresh air strikes on Wednesday. Twelve people, including nine members of the same family, were killed in two attacks in Gaza city's Al Shujaiya neighbourhood and Al Nuseirat refugee camp, Wafa reported.

Mohammed Hajila, a neighbour of the family killed, said he witnessed the aftermath of the strike. “We heard the sound of an explosion, so we went outside to see what had happened,” he said. “We found that one of our neighbours' houses had been completely destroyed, with the residents still inside. We tried to save those trapped in the house, but unfortunately, we couldn’t reach any of the bodies. No one survived.”

In April, the Israeli army conducted a two-week attack on Al Shifa Hospital, causing widespread destruction. AFP
In April, the Israeli army conducted a two-week attack on Al Shifa Hospital, causing widespread destruction. AFP

“There was no warning before the attack,” said another neighbour, Khaled Al Selk. In Nuseirat, three people, including a child, were killed in a strike on another home, Wafa reported.

Many Palestinians displaced from their homes by Israeli operations have been forced to move south to overcrowded humanitarian zones in Al Mawasi and Deir Al Balah, where one million people live in dire conditions without proper access to food, water, shelter or sanitation.

Doctors Without Borders said the mass evictions and bombing were “effectively emptying out the whole north of the strip of Palestinian life”. Aid convoys have been prohibited from accessing the besieged areas. “No humanitarian supplies have been allowed to enter the area since October 1,” the NGO said.

However, some Gazans are refusing to leave, knowing they will be unlikely to ever return. Tariq Sultan, 31, who is living in the Jabalia refugee camp, said heading south was not an option.

“Even if they empty the hospitals and block all the roads, we will not head south and leave our homes and land. We will not repeat the mistakes of our parents who fled before. The army is lying about so-called safe zones – there is no safe place, whether in the north or the south of Gaza,” he told The National.

“People here will remain steadfast in their homes … They may move from one spot to another within the area, but heading south is not an option.”

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

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

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Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

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Two products to make at home

Toilet cleaner

1 cup baking soda 

1 cup castile soap

10-20 drops of lemon essential oil (or another oil of your choice) 

Method:

1. Mix the baking soda and castile soap until you get a nice consistency.

2. Add the essential oil to the mix.

Air Freshener

100ml water 

5 drops of the essential oil of your choice (note: lavender is a nice one for this) 

Method:

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Updated: October 12, 2024, 9:00 AM