Children displaced by conflict from southern Lebanon play in the courtyard of the Azariyeh building complex where they are sheltering in central Beirut. AFP
Children displaced by conflict from southern Lebanon play in the courtyard of the Azariyeh building complex where they are sheltering in central Beirut. AFP
Children displaced by conflict from southern Lebanon play in the courtyard of the Azariyeh building complex where they are sheltering in central Beirut. AFP
Children displaced by conflict from southern Lebanon play in the courtyard of the Azariyeh building complex where they are sheltering in central Beirut. AFP

Israel's war affecting nearly every child in Lebanon, Unicef says


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About 1.2 million people and “almost every child” in Lebanon has been impacted by war, the UN agency for children, Unicef, and the World Food Programme said.

Almost 190,000 displaced people are seeking refuge in 1,000 centres from bombardment while “hundreds of thousands” have left their homes to be with friends and family, the UN agencies said after a three-day visit to Lebanon.

“And as the conflict worsens, the psychological toll on the population, particularly among children and youth, is increasing. Almost every child in Lebanon has been impacted in some way. Many have been victims of bombardments, losing loved ones, their homes, access to education and are facing an uncertain future in possibly deeper poverty,” they said.

Israel launched a bombing campaign late last month that has targeted mostly border areas in southern Lebanon but has also struck at areas across the country including the capital, Beirut.

Ted Chaiban, Unicef's deputy executive director for humanitarian actions, who visited schools that have been turned into shelters for displaced families, said: “What struck me is that this war is three weeks old and so many children have been affected.”

More than 100 children were killed and more than 800 wounded, while more than 400,000 have been displaced, Mr Chaiban told Associated Press in Beirut. Most displaced children have experienced so much violence, including the sounds of shelling or gunshots, that they cower at any loud noise, he said.

“As we sit here today, 1.2 million children are deprived of education. Their public schools have either been rendered inaccessible, have been damaged by the war or are being used as shelters. The last thing this country needs, in addition to everything else it has gone through, is the risk of a lost generation,” Mr Chaiban said.

Unicef executive director Catherine Russell said last week that the lives of children in Lebanon, the Palestinian territories and Israel were being “torn apart in unimaginable ways” by the fighting that began in October last year.

“Children do not start wars and they have no power to end them, yet their lives are devastated by conflict. Tens of thousands of children have died. Thousands more are in captivity, displaced, orphaned, out of school, and suffer trauma from violence and war,” Ms Russell said.

“The deaths and suffering of children are shameful. The daily bloodshed and horror for children are an affront to the most fundamental values of humanity. The violence against children, the most vulnerable among us, must end.”

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Director: Chris Winterbauer

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Our legal advisor

Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.

Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation. 

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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. 

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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

At a glance

Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.

 

Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year

 

Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month

 

Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30 

 

Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse

 

Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth

 

Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances

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Updated: October 15, 2024, 5:29 PM