Live updates: Follow the latest on Israel-Gaza
Seven people were killed in the latest Israeli air strikes on Lebanon's eastern Baalbek-Hermel region on Thursday, as intense attacks continued across the country.
The Israeli army issued eviction orders for all of historic Baalbek city for the second day in a row, hours ahead of the attacks. Eviction orders were also issued for the Rashidieh refugee camp, in the south of Tyre, causing panic in the second largest Palestinian camp in Lebanon.
Four people were killed in a strike on the Baalbek town of Boudai, with three others dead in an attack on nearby Sahmar, according to Lebanon's National News Agency. A “violent raid” was also reported on the town of Hermel, with no details immediately available.
The deaths bring the total number of people killed over the last week in Israeli air strikes on Baalbek-Hermel to 93.
On Wednesday, at least 26 people were killed across the governorate in three different strikes. Eleven people including three women were killed in a strike on Baalbek's Salibi farm, NNA reported, with three wounded people admitted to intensive care. Baalbek Mayor Mustafa Al Chal told The National that most residents had already fled to areas north of the city after Israel issued the bombing notice on Wednesday.
But the village of Bednayel, north of Baalbek, was not included on an eviction map posted to social media by Avichay Adraee, the Israeli army’s Arabic-speaking spokesman. Despite this, a strike on a residential building killed eight people in the village on Wednesday.
On Thursday, rescuers were combing the rubble of a destroyed building in Bednayel, with the wreckage strewn with packages of nappies, children's socks and pyjamas. Hope of finding survivors had already dwindled, with the team searching only for bodies. They found one corpse when The National visited the site in the afternoon.
“The bombing was like an earthquake,” one man told The National.
The man, who declined to give his name, said he was affiliated with Hezbollah, the powerful militia and political party that is the target of the Israeli strikes. Hezbollah holds sway in the area but the man said all the victims were civilians – including his brother, who was a home designer, and sister-in-law, the owner of a beauty salon.
The site of the Bednayel strike was visited by international journalists on Thursday as part of a rare Hezbollah tour of the area that was interrupted by an Israeli eviction order.
It followed the deaths of at least 67 people in air strikes across the Baalbek-Hermel region on Monday in the “most violent day” for the area since the war began.
Israeli air strikes have left many villages abandoned, others overcrowded with displaced families, and survivors including children suffering from third-degree burns and other severe wounds.
Six health workers killed
Elsewhere in Lebanon, six health workers were killed and four others wounded in three separate strikes across south Lebanon on Thursday. It brought the total number of health workers killed in over a year of Israeli strikes to 178, with another 279 wounded, the Lebanese health ministry said.
Hezbollah said it had launched several rocket and artillery attacks against Israeli forces near the southern town of Khiam. It was the fourth straight day of fighting in and around Khiam, a strategic town perched on top of a hill in south Lebanon. Khiam is notorious for previously having hosted a detention centre run by the defunct Israeli-backed militia the South Lebanon Army.
Iran-backed Hezbollah has vowed to continue attacks against Israel until the war in Gaza is ended. Delivering his first speech on Wednesday, new Hezbollah chief Naim Qassem, who replaced Hassan Nasrallah after he was killed in an Israeli air strike in September, said the group will press on with its “war plan”.
Pledging to follow his predecessor's agenda “in all aspects”, Mr Qassem hinted at further attacks against Israeli Prime Minister Benjamin Netanyahu, whose private residence was attacked by a drone earlier this month.
“The enemy must know that its bombing of our villages and cities will not make us retreat, and the resistance is strong and was able to deliver a drone to Netanyahu’s room,” he said. “Netanyahu survived this time, but perhaps his time has not yet come,” he added, saying the group “will not beg” for a ceasefire.
While Israel has regularly struck Lebanon since cross-border hostilities began on October 8 last year, it intensified attacks last month, launching a campaign of air strikes that have displaced more than a million people and sent hundreds of thousands fleeing into Syria. It launched a subsequent ground invasion on October 1.
The US has stepped up efforts to secure a ceasefire, and Lebanese Prime Minister Najib Mikati has expressed optimism that a deal could be reached in “the coming hours or days”.
Israeli public broadcaster Kan published a document it claimed was a leaked proposal written by Washington, which would see Hezbollah withdrawing to the north of the Litani River and Israel removing its troops from Lebanon. Israel wants a strengthened version of the UNSC Resolution 1701, which ended the last war in 2006 but was never fully implemented.
However, Nabih Berri, the Speaker of Lebanon's parliament and an ally of Hezbollah, has said that there must be no change to the wording of 1701.
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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Suggested picnic spots
Abu Dhabi
Umm Al Emarat Park
Yas Gateway Park
Delma Park
Al Bateen beach
Saadiyaat beach
The Corniche
Zayed Sports City
Dubai
Kite Beach
Zabeel Park
Al Nahda Pond Park
Mushrif Park
Safa Park
Al Mamzar Beach Park
Al Qudrah Lakes
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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UFC%20FIGHT%20NIGHT%3A%20SAUDI%20ARABIA%20RESULTS
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Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Director: Romany Saad
Starring: Mirfat Amin, Boumi Fouad and Tariq Al Ibyari
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%3Cp%3EThe%20influx%20of%20talented%20young%20Afghan%20players%20to%20UAE%20cricket%20could%20have%20a%20big%20impact%20on%20the%20fortunes%20of%20both%20countries.%20Here%20are%20three%20Emirates-based%20players%20to%20watch%20out%20for.%0D%3Cbr%3E%20%0D%3Cbr%3E%3Cstrong%3EHassan%20Khan%20Eisakhil%3C%2Fstrong%3E%0D%3Cbr%3EMohammed%20Nabi%20is%20still%20proving%20his%20worth%20at%20the%20top%20level%20but%20there%20is%20another%20reason%20he%20is%20raging%20against%20the%20idea%20of%20retirement.%20If%20the%20allrounder%20hangs%20on%20a%20little%20bit%20longer%2C%20he%20might%20be%20able%20to%20play%20in%20the%20same%20team%20as%20his%20son%2C%20Hassan%20Khan.%20The%20family%20live%20in%20Ajman%20and%20train%20in%20Sharjah.%0D%3Cbr%3E%20%0D%3Cbr%3E%3Cstrong%3EMasood%20Gurbaz%3C%2Fstrong%3E%0D%3Cbr%3EThe%20opening%20batter%2C%20who%20trains%20at%20Sharjah%20Cricket%20Academy%2C%20is%20another%20player%20who%20is%20a%20part%20of%20a%20famous%20family.%20His%20brother%2C%20Rahmanullah%2C%20was%20an%20IPL%20winner%20with%20Kolkata%20Knight%20Riders%2C%20and%20opens%20the%20batting%20with%20distinction%20for%20Afghanistan.%0D%3Cbr%3E%20%0D%3Cbr%3E%3Cstrong%3EOmid%20Rahman%3C%2Fstrong%3E%0D%3Cbr%3EThe%20fast%20bowler%20became%20a%20pioneer%20earlier%20this%20year%20when%20he%20became%20the%20first%20Afghan%20to%20represent%20the%20UAE.%20He%20showed%20great%20promise%20in%20doing%20so%2C%20too%2C%20playing%20a%20key%20role%20in%20the%20senior%20team%E2%80%99s%20qualification%20for%20the%20Asia%20Cup%20in%20Muscat%20recently.%0D%3Cbr%3E%3C%2Fp%3E%0A
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now