Mourners recite funeral prayers near the bodies of Palestinians killed in Israeli strikes in Khan Younis, Gaza. Reuters
Mourners recite funeral prayers near the bodies of Palestinians killed in Israeli strikes in Khan Younis, Gaza. Reuters
Mourners recite funeral prayers near the bodies of Palestinians killed in Israeli strikes in Khan Younis, Gaza. Reuters
Mourners recite funeral prayers near the bodies of Palestinians killed in Israeli strikes in Khan Younis, Gaza. Reuters

Number of Palestinians killed in Gaza war under-reported by 41%, study finds


Soraya Ebrahimi
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The Palestinian Ministry of Health in Gaza has underreported the death toll from the war in the enclave by about 41 per cent, independent researchers from the London School of Hygiene and Tropical Medicine (LSHTM) have found.

An estimated 64,260 traumatic injury deaths in Gaza between October 7, 2023 and June 30, 2024 compared to the 37,877 reported by the Palestinian Ministry of Health, the LSHTM study showed.

The findings, published in The Lancet, indicate that about 3 per cent of the population of Gaza has died in the violence, with analysis finding 59 per cent of the death toll were women, children and the elderly.

  • Nasser Medical Complex in Khan Younis, southern Gaza, following Israeli strikes All Photos: Dr Thalia Pachiyannakis
    Nasser Medical Complex in Khan Younis, southern Gaza, following Israeli strikes All Photos: Dr Thalia Pachiyannakis
  • Dr Thalia Pachiyannakis, an obstetrics and gynecology doctor who served in Gaza this year, has told of the horrifying conditions pregnant women and medical staff face
    Dr Thalia Pachiyannakis, an obstetrics and gynecology doctor who served in Gaza this year, has told of the horrifying conditions pregnant women and medical staff face
  • At Nasser Medical Complex in June, Dr Pachiyannakis witnessed 30 to 50 deliveries every day, despite a lack of equipment and fuel
    At Nasser Medical Complex in June, Dr Pachiyannakis witnessed 30 to 50 deliveries every day, despite a lack of equipment and fuel
  • Squalid conditions near the hospital. A shortage of resources extends to soap and tissues, affecting hygiene and sterilisation.
    Squalid conditions near the hospital. A shortage of resources extends to soap and tissues, affecting hygiene and sterilisation.
  • Destruction around Nasser Medical Complex
    Destruction around Nasser Medical Complex
  • Dr Pachiyannakis entered Gaza in a UN convoy. Their bulletproof cars were fired on by Israeli snipers, making it unsafe even for healthcare workers to enter the enclave
    Dr Pachiyannakis entered Gaza in a UN convoy. Their bulletproof cars were fired on by Israeli snipers, making it unsafe even for healthcare workers to enter the enclave
  • Makeshift tent accommodation adds to hardships faced by Palestinians in the area
    Makeshift tent accommodation adds to hardships faced by Palestinians in the area

The researchers used a statistical method known as "capture-recapture analysis" to estimate the number of traumatic injury deaths. This system uses data from a number of sources to arrive at estimates of deaths when not all data is recorded. The sources included Palestinian Ministry of Health hospital morgue records, a respondent-driven online survey, and social media obituaries.

The significant underreporting of traumatic injury deaths highlights the deterioration of Gaza’s healthcare system, leading to an inability to count the dead accurately amid the continuing violence.

Based on the estimated underreporting rate, the total traumatic injury death toll as of October 2024 is thought to exceed 70,000 Palestinians.

“The UN's Human Rights Office has already condemned the high number of civilians killed in the war in Gaza and our findings suggest that the traumatic injury death toll is underreported by around 41 per cent," said Zeina Jamaluddine, lead author of the study. "These results underscore the urgent need for interventions to safeguard civilians and prevent further loss of life.”

The total death toll due to the war is likely to be even higher, as the analysis does not account for deaths caused by disruption to health care, food insecurity, inadequate water and sanitation, nor disease.

To date, the overall death toll in the Gaza war is 46,006 since October 7, 2023, with 109,378 injured, the Health Ministry in Gaza reported on Thursday.

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UAE currency: the story behind the money in your pockets
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World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
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5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
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7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
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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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1. India - 270 ranking points

 

2. England - 265 points

 

3. Pakistan - 261 points

 

4. South Africa - 253 points

 

5. Australia - 251 points 

 

6. New Zealand - 250 points

 

7. West Indies - 240 points

 

8. Bangladesh - 233 points

 

9. Sri Lanka - 230 points

 

10. Afghanistan - 226 points

 
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Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz

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The Flights

Emirates and Etihad fly direct to Johannesburg from Dubai and Abu Dhabi respectively. Economy return tickets cost from Dh2,650, including taxes.

The trip

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Key changes

Commission caps

For life insurance products with a savings component, Peter Hodgins of Clyde & Co said different caps apply to the saving and protection elements:

• For the saving component, a cap of 4.5 per cent of the annualised premium per year (which may not exceed 90 per cent of the annualised premium over the policy term). 

• On the protection component, there is a cap  of 10 per cent of the annualised premium per year (which may not exceed 160 per cent of the annualised premium over the policy term).

• Indemnity commission, the amount of commission that can be advanced to a product salesperson, can be 50 per cent of the annualised premium for the first year or 50 per cent of the total commissions on the policy calculated. 

• The remaining commission after deduction of the indemnity commission is paid equally over the premium payment term.

• For pure protection products, which only offer a life insurance component, the maximum commission will be 10 per cent of the annualised premium multiplied by the length of the policy in years.

Disclosure

Customers must now be provided with a full illustration of the product they are buying to ensure they understand the potential returns on savings products as well as the effects of any charges. There is also a “free-look” period of 30 days, where insurers must provide a full refund if the buyer wishes to cancel the policy.

“The illustration should provide for at least two scenarios to illustrate the performance of the product,” said Mr Hodgins. “All illustrations are required to be signed by the customer.”

Another illustration must outline surrender charges to ensure they understand the costs of exiting a fixed-term product early.

Illustrations must also be kept updatedand insurers must provide information on the top five investment funds available annually, including at least five years' performance data.

“This may be segregated based on the risk appetite of the customer (in which case, the top five funds for each segment must be provided),” said Mr Hodgins.

Product providers must also disclose the ratio of protection benefit to savings benefits. If a protection benefit ratio is less than 10 per cent "the product must carry a warning stating that it has limited or no protection benefit" Mr Hodgins added.

Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
Updated: January 10, 2025, 12:29 PM