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Eight-year-old Zain Mhanna has spent every night in a cemetery in Gaza since his mother's death two months ago. He rests on her grave, because it is the only way he can still feel close to her.
His mother, Sanaa Mhanna, died from inhaling toxic gas, a day after Israel launched an attack on Nuseirat refugee camp. She was 37 and was undergoing treatment for a kidney condition.
"I miss hugging my mum, that's why I go to sleep on her grave," Zain said. "When I sleep on her grave and kiss it, my heart stops. I feel like my mother enters my heart."
Israel's war on Gaza has taken a harrowing toll on children in the enclave. More than 35,000 have lost one or both parents since the conflict began in October last year, with the violence killing more than 43,400 Palestinians and injuring 100,000, Gaza's health authorities have said. The war began after a Hamas-led attack on Israel killed about 1,200 people.
But the true scale of the suffering in Gaza is told through children such as Zain. His father, Youssef Mhanna, told The National that his family went to look for the boy, after discovering he was missing at night.
"We found him at his mother's grave," he said. "She was very attached to him. Zain and her were like two bodies with one soul."
When I sleep on her grave and kiss it, my heart stops. I feel like my mother enters my heart
Zain Mhanna,
eight
Several people have raised concerns about the boy's safety as he sleeps in the cemetery near Deir Al Balah, where he is vulnerable to Israeli strikes on Gaza or attacks from stray dogs, but Zain believes his mother will protect him. Mr Mhanna said he did not have the heart to prevent his son from going to the cemetery. "How can I take a boy from his mother? How would I stop him? His soul is his mother," he added.
He recalls how Zain, the youngest of four siblings, was so upset about his mother's health issues that he vowed to become a doctor. "He would say, 'When I grow up, I want to be a doctor so I can cure my mother.' My son is deeply affected by her death," Mr Mhanna said. "We try to compensate him for his loss, but a mother cannot be replaced."
No place to call home
The war destroyed the family's home in Gaza city and they were forced to move to the north of the enclave. They were later displaced again to central Gaza and now live in a tent in Deir Al Balah. Their shelter is 500 metres from the cemetery where his wife is buried.
Mr Mhanna explained the tent is too small to fit his four children, brother and four nephews, so he often sleeps outside. "There is nobody that can compensate me, I am sitting in the middle of the street in a flimsy tent made of fabric," he added. "If it rains, we will drown. We have no one besides God."
The onset of winter has made the situation worse. With about 90 per cent of Gaza's population displaced, the family are struggling to find ways to protect themselves from the cold.
Mr Mhanna, who worked as a chef before the war, said his children have outgrown their winter clothes and he has no way to replace them. "What do I do when my son tells me I want clothes? He's older now, it's been a year," he added. "He outgrew his clothes, winter is here and his sweater won't close."
'I refuse to leave Gaza'
Zain dreams of returning to their family home. It holds memories of his mother and he wants to see the places she used to sit, cook and take care of him. Mr Mhanna explained that his son saved two pictures of her on his phone – the lock screen image shows his mother frowning, while the home screen shows her smiling.
He will pick up the phone and pretend to speak to her, asking her not to frown, before unlocking the phone to her smiling back at him. Mr Mhanna said his family feel they are unable to leave the area, because they do not want to move away from his wife's grave.
The desire to remain close to her outweighs any thoughts of looking to escape the enclave. "I refuse to leave Gaza, there is something here that reminds me of Sanaa, something that reminds our children of their mother," Mr Mhanna said.
One year of the Israel-Gaza war - in pictures
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UAE finals day
Friday, April 13
Rugby Park, Dubai Sports City
3pm, UAE Conference: Dubai Tigers v Sharjah Wanderers
6.30pm, UAE Premiership: Dubai Exiles v Abu Dhabi Harlequins
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Ticket prices
General admission Dh295 (under-three free)
Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free
Buy tickets at: wbworldabudhabi.com/en/tickets
Profile of Whizkey
Date founded: 04 November 2017
Founders: Abdulaziz AlBlooshi and Harsh Hirani
Based: Dubai, UAE
Number of employees: 10
Sector: AI, software
Cashflow: Dh2.5 Million
Funding stage: Series A
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
What are the influencer academy modules?
- Mastery of audio-visual content creation.
- Cinematography, shots and movement.
- All aspects of post-production.
- Emerging technologies and VFX with AI and CGI.
- Understanding of marketing objectives and audience engagement.
- Tourism industry knowledge.
- Professional ethics.
Types of fraud
Phishing: Fraudsters send an unsolicited email that appears to be from a financial institution or online retailer. The hoax email requests that you provide sensitive information, often by clicking on to a link leading to a fake website.
Smishing: The SMS equivalent of phishing. Fraudsters falsify the telephone number through “text spoofing,” so that it appears to be a genuine text from the bank.
Vishing: The telephone equivalent of phishing and smishing. Fraudsters may pose as bank staff, police or government officials. They may persuade the consumer to transfer money or divulge personal information.
SIM swap: Fraudsters duplicate the SIM of your mobile number without your knowledge or authorisation, allowing them to conduct financial transactions with your bank.
Identity theft: Someone illegally obtains your confidential information, through various ways, such as theft of your wallet, bank and utility bill statements, computer intrusion and social networks.
Prize scams: Fraudsters claiming to be authorised representatives from well-known organisations (such as Etisalat, du, Dubai Shopping Festival, Expo2020, Lulu Hypermarket etc) contact victims to tell them they have won a cash prize and request them to share confidential banking details to transfer the prize money.
* Nada El Sawy
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MATCH INFO
Uefa Champions League quarter-final, second leg (first-leg score):
Manchester City (0) v Tottenham Hotspur (1), Wednesday, 11pm UAE
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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.
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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