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Hopes of quickly rebuilding their lives have been dashed for thousands of Lebanese returning to the southern city of Tyre after the ceasefire between Israel and Hezbollah began, as they find themselves homeless.
Much of Tyre – one of the world's oldest continually inhabited cities – has been destroyed by Israeli bombardment. In the buildings that are still standing, there is no food, electricity or running water.
Two months of a vicious war have left southern Lebanon in ruins.
As they drive in, returnees are being met with sights of utter desolation – homes, restaurants, shops and in many instances, whole neighbourhoods, reduced to rubble. Those whose homes were spared find that they are returning to unlivable conditions.
Hossam and Nour, a middle-aged couple who requested not to use their real names, found the whole facade of their first-floor flat blown onto the street. They stood amid the remnants of their living room, throwing chunks of wall and detritus into the street below as they searched for what was salvageable.
“We knew it was damaged because we saw that the Israelis had marked the building across the street as a target,” Nour told The National. “But seeing it in person is different from just knowing about it.”
Israel carried out a final vicious wave of attacks in southern Lebanon shortly before the ceasefire took effect, levelling buildings and entire blocks, and killing anyone in the path of its missiles. Hossam and Nour believe their house had been spared until moments before the ceasefire.
“They hit only 30 minutes before the ceasefire came into effect,” said Hossam.
In late September the conflict between Hezbollah and Israel, which had continued at low intensity over the past year, escalated into a full war. Israel intensified its aerial campaign, culminating in a ground invasion of southern Lebanon. Hezbollah said its attacks on Israel were in support of its ally Hamas in the Gaza strip, but critics say the groups intervention did little to curb Israel's Gaza offensive, which has killed about 44,330 Palestinians since October 2023. Instead, Israel acted with similarly deadly and disproportionate force in Lebanon.
Israel's onslaught throughout Lebanon has killed at least 3,961 people and displaced 1.2 million, according to Lebanese government estimates – the vast majority in the course of the last two months.
Hossam and Nour said the war had brought nothing of benefit to Lebanon, only death and destruction beyond reason. Their criticism has made them cautious around media. They requested not to be identified because they feared retribution from Hezbollah would affect the reconstruction reimbursement promised by the group.
“I’m not happy about it. But what should I do? Cry? Pull my hair out? There’s no point,” Nour said, eyes filled with tears. “Twenty years of our life have gone down the drain.”
“If this had served a purpose; if it had freed Gaza or even helped it, if we had helped Palestine, I would understand. But this war was senseless and we’re the ones who’ve suffered because of it.”
Gradual return
Others lucky enough to still have their homes standing, brought in suitcases, mattresses and other belongings from their cars.
Bulldozers cleared rubble and fallen power lines from the roads to allow vehicles to drive in. Men picked up electrical wire extending from their houses into the road, hoping to reconnect their buildings to generators.
A few corner shops reopened to sell cigarettes, dusty cans of vegetables, water bottles and snacks. Residents walked for blocks to find a bread shop
For others, the only option was the sole restaurant still open at the edge of the city. Dozens stood in a cramped line waiting as the overworked staff attempted to make sense of the orders: 13 felafel sandwiches for one group of returnees, eight for another.
Meanwhile, municipal workers are scrambling to reconnect water lines.
Tyre’s main water pumping station, supplying about 30,000 people, was destroyed by an Israeli strike that also killed two municipal employees in early November. A crater exists where the station had functioned two weeks ago.
Tarek Barakat, the manager of the water pumping administration, said officials were looking for an alternative way to bring water to the city within 24 hours.
“Tyre has no water right now,” he said. “So we’re going to connect directly from another pumping station, depending on what’s available to us. Depending on a pump from somewhere else will of course cause water shortage issues – but it’s our only option right now.”
Mr Barakat and other municipal employees were only able to inspect the destroyed station on Wednesday, when the ceasefire took effect. With the devastation nearly total, it will take three to six months to fix the station, he said – leaving Tyre’s returning residents to rely on limited water.
Without even the basic necessities of electricity, water and food available in the city, Hossam and Nour said they would drive back to Beirut for the night, where they’ve temporarily rented a flat, until the situation improves in Tyre.
The city’s mayor, Hussein Dbouk, said more than 50 residential complexes had been annihilated by Israeli strikes – not including partially damaged buildings such as Nour and Hossam’s.
“People are coming in the day to inspect their homes and then leaving at night” because the lack of services is too challenging for most to stay longer than a day.
“Things will return gradually,” Mr Dbouk said. “Not overnight.”
“Tyre’s residents are patient and stubborn. They’ll come back.”
Zayed Sustainability Prize
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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
Meydan race card
6pm Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m
6.35Dubai Trophy – Conditions(TB) $100,000 (Turf) 1,200m
1,800m
7.10pm Jumeirah Derby Trial – Conditions (TB) $60,000 (T)
1,800m ,400m
7.45pm Al Rashidiya – Group 2 (TB) $180,000 (T) 1,800m
8.20pm Al Fahidi Fort – Group 2 (TB) $180,000 (T) 1,400m
8.55pm Dubawi Stakes – Group 3 (TB) $150,000 (D) 1,200m
9.30pm Aliyah – Rated Conditions (TB) $80,000 (D) 2,000m
COMPANY%20PROFILE
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COMPANY%20PROFILE
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History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
Racecard
5.25pm: Etihad Museum – Maiden (TB) Dh82,500 (Turf) 1,200m
6pm: Al Shindaga Museum – Handicap (TB) Dh87,500 (Dirt) 1,200m
6.35pm: Poet Al Oqaili – Handicap (TB) Dh95,000 (T) 1,400m
7.10pm: Majlis Ghurfat Al Sheif – Handicap (TB) Dh87,500 (D) 1,600m
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8.20pm: Al Fahidi – Rated Conditions (TB) Dh87,500 (D) 2,200m
8.55pm: Zabeel Trophy – Rated Conditions (TB) Dh120,000 (T) 1,600m
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What is an FTO Designation?
FTO designations impose immigration restrictions on members of the organisation simply by virtue of their membership and triggers a criminal prohibition on knowingly providing material support or resources to the designated organisation as well as asset freezes.
It is a crime for a person in the United States or subject to the jurisdiction of the United States to knowingly provide “material support or resources” to or receive military-type training from or on behalf of a designated FTO.
Representatives and members of a designated FTO, if they are aliens, are inadmissible to and, in certain circumstances removable from, the United States.
Except as authorised by the Secretary of the Treasury, any US financial institution that becomes aware that it has possession of or control over funds in which an FTO or its agent has an interest must retain possession of or control over the funds and report the funds to the Treasury Department.
Source: US Department of State
SNAPSHOT
While Huawei did launch the first smartphone with a 50MP image sensor in its P40 series in 2020, Oppo in 2014 introduced the Find 7, which was capable of taking 50MP images: this was done using a combination of a 13MP sensor and software that resulted in shots seemingly taken from a 50MP camera.
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Sceptre
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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