Live updates: Follow the latest on Israel-Gaza
More than 100 people were killed on Tuesday in Israeli attacks on Beit Lahia in northern Gaza, Palestinian health officials said.
Air strikes hit a five-storey residential building housing about 150 displaced people early in the morning, killing at least 93, Palestinian media reported. Twenty-five children were among the dead, the Gaza Health Ministry said.
At least another 10 people were killed on Tuesday evening when the Israeli military shelled three homes in the town, with dozens more injured in the attack, Palestinian news agency Wafa reported.
Israeli forces began a siege of northern Gaza more than three weeks ago, blocking the entry of aid and medical assistance. Israel has said its goal is to eradicate the operational infrastructure of Hamas.
Many of those injured in the morning attack were taken to the nearby Kamal Adwan Hospital, said Dr Marwan Al Hams, director of field hospitals at the Health Ministry.
“Anyone with medical skills or first aid training is urged to head to Kamal Adwan Hospital to help save the injured,” Dr Al Hams said.
Last week, Israeli troops raided the hospital, causing extensive damage and detaining several medical staff. The building was hit with prolonged artillery shelling on Tuesday morning, Wafa reported.
It added that dozens of people were still trapped under rubble, with civil defence and ambulance crews unable to reach them.
“There have been appeals and distress calls for civil defence personnel to save the lives of the wounded,” civil defence spokesman Mahmoud Basal told The National. “But the civil defence system has been completely disabled due to the ongoing Israeli aggression in northern Gaza and the arrest of several of its personnel.”
There was no immediate comment from Israel's military. Hamas issued a statement condemning the attacks. “The northern part of the Gaza Strip is being subjected to a campaign of ethnic cleansing and systematic displacement, in full view of the world,” the group said.
Israeli strikes were also reported in Gaza city on Tuesday, with five people killed and more than 20 injured during two raids on a crowded market in Al Daraj neighbourhood, Wafa reported. Several people were wounded in an attack on a home sheltering a displaced family. Israeli forces also reportedly burnt down a UN-run school in the northern Jabalia refugee camp.
Two deaths were reported in southern Gaza when an Israeli strike hit the Khirbet Al Adas area north of Rafah city. Overall, at least 115 people were killed in Israeli attacks on Tuesday, Wafa quoted medical sources as saying.
The World Food Programme warned on Tuesday that the siege on northern Gaza increased the threat of famine in the enclave. The UN agency said it had about 94,000 tonnes of food in Egypt and Jordan that could feed one million people for four months, but this could not be moved into Gaza because of border restrictions and safety fears.
"Restrictions on humanitarian aid coming into Gaza are severe," the WFP said. Only 5,000 tonnes of supplies had entered the enclave this month, it added.
The need for Israeli authorities to issue approval for lorries and drivers to enter Gaza, as well as delays at checkpoints in the enclave, were exacerbating the crisis, the WFP said.
UAE currency: the story behind the money in your pockets
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
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Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
What is a calorie?
A food calorie, or kilocalorie, is a measure of nutritional energy generated from what is consumed.
One calorie, is the amount of heat needed to raise the temperature of 1 kilogram of water by 1°C.
A kilocalorie represents a 1,000 true calories of energy.
Energy density figures are often quoted as calories per serving, with one gram of fat in food containing nine calories, and a gram of protein or carbohydrate providing about four.
Alcohol contains about seven calories a gram.
Despacito's dominance in numbers
Released: 2017
Peak chart position: No.1 in more than 47 countries, including the United States, the United Kingdom, Australia and Lebanon
Views: 5.3 billion on YouTube
Sales: With 10 million downloads in the US, Despacito became the first Latin single to receive Diamond sales certification
Streams: 1.3 billion combined audio and video by the end of 2017, making it the biggest digital hit of the year.
Awards: 17, including Record of the Year at last year’s prestigious Latin Grammy Awards, as well as five Billboard Music Awards
((Disclaimer))
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How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
From Conquest to Deportation
Jeronim Perovic, Hurst
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
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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