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At least 22 people were killed, including a Lebanese soldier, and more than 120 injured after the Israeli military opened fire on them in south Lebanon, the Lebanese health ministry said. It attacked residents who were trying to return to their homes as a 60-day deadline for Israeli troops to withdraw from south Lebanon expired.
The Israeli army claimed it had fired warning shots in multiple areas of southern Lebanon on Sunday after detecting threats posed by approaching people. The military said several suspects, who it claimed posed an imminent threat to troops, were detained and are being questioned.
Dramatic footage from local media outlets showed Israeli soldiers dragging a man out of a building and detaining him in the village of Houla. Other videos showed civilians standing face to face with an Israeli tank as locals, displaced from their homes for more than a year, sought to return.
The Israeli government had signalled on Friday that it intended to stay because the terms of a US-brokered ceasefire deal with Hezbollah had not been fully implemented. Israel has not said how long its forces would remain in the south.
Under the terms of the deal, the Lebanese Army and UN peacekeepers (Unifil) are supposed to deploy and increase their presence in the south as Israel withdraws. The Lebanese army has done so in many areas, but not all.
On Sunday, it slammed Israel for “its refusal to abide by the ceasefire agreement and withdraw from” Lebanon, after it accused it on Saturday of procrastinating.
In a joint statement, the top UN official in Lebanon and the commander of Unifil said “as seen tragically this morning, conditions are not yet in place for the safe return of citizens to their villages along the Blue Line”.
“Displaced communities, already facing a long road to recovery and reconstruction, are therefore once again being called on to exercise caution.”
A separate Unifil statement said Israel “must avoid firing at civilians within Lebanese territory” while urging Lebanese people to adhere to the directions of the Lebanese Army.
Outgoing Lebanese Prime Minister Najib Mikati called on the countries sponsoring the ceasefire deal to “assume their responsibilities” by stopping Israel's violence and ensuring their soldiers leave Lebanese soil.
In Maroun El Ras, a transmission engineer working for Russia Today, was injured when Israeli opened fire on their reporting team.
The villages sit directly on the border that has been occupied by Israeli soldiers.
Lebanon's National News Agency reported that Israeli forces opened fire on residents of the villages after they crossed a barricade put up by Israeli forces.
Earlier on Sunday, Israeli military official Col Avichay Adraee ordered residents not to return to villages near the border. “No return to the village line marked on the map is permitted,” he said alongside a map which included Kfar Kila and Houla.
The White House said on Friday that a short, temporary ceasefire extension was urgently needed.
Dozens of villages in the south have been almost reduced to rubble by Israel, which claims it is striking and destroying Hezbollah's infrastructure. Lebanon has accused Israel of breaching the ceasefire deal hundreds of times.
“Lebanon's sovereignty and territorial integrity are non-negotiable, and I am following up on this issue at the highest levels to ensure your rights and dignity,” President Joseph Aoun said on Sunday.
Mr Aoun, who was recently an LAF commander, was elected earlier this month. It's hoped that his election, along with the designation of Prime Minister Nawaf Salam could bring new hope to Lebanon, a country that has been riddled with a myriad crises.
Among them was Israel's brutal war on the country, which killed more than 4,000 people. While Israel did succeed in wiping out Hezbollah's senior leadership, it also levelled numerous parts of Lebanon.
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
Mohammed bin Zayed Majlis
NEW ARRIVALS
Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
Kyle Walker (Tottenham Hotspur) - £45.9m
Bernardo Silva (Monaco) - £45m
Ederson Moraes (Benfica) - £36m
Danilo (Real Madrid) - £27m
Douglas Luiz (Vasco de Gama) - £10.8m
Green ambitions
- Trees: 1,500 to be planted, replacing 300 felled ones, with veteran oaks protected
- Lake: Brown's centrepiece to be cleaned of silt that makes it as shallow as 2.5cm
- Biodiversity: Bat cave to be added and habitats designed for kingfishers and little grebes
- Flood risk: Longer grass, deeper lake, restored ponds and absorbent paths all meant to siphon off water
Your Guide to the Home
- Level 1 has a valet service if you choose not to park in the basement level. This level houses all the kitchenware, including covetable brand French Bull, along with a wide array of outdoor furnishings, lamps and lighting solutions, textiles like curtains, towels, cushions and bedding, and plenty of other home accessories.
- Level 2 features curated inspiration zones and solutions for bedrooms, living rooms and dining spaces. This is also where you’d go to customise your sofas and beds, and pick and choose from more than a dozen mattress options.
- Level 3 features The Home’s “man cave” set-up and a display of industrial and rustic furnishings. This level also has a mother’s room, a play area for children with staff to watch over the kids, furniture for nurseries and children’s rooms, and the store’s design studio.
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Ligue 1: Appearances - 29, Goals - 15, Assists - 8
UCL: Appearances - 9, Goals - 6
French Cup: Appearances - 3, Goals - 3
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
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
The specs
Engine: 5.2-litre twin-turbo V12
Transmission: eight-speed automatic
Power: 715bhp
Torque: 900Nm
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Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.
