Live updates: Follow the latest on Israel-Gaza
Two people were killed and 17 injured when Israeli troops opened fire on displaced people trying to return to their homes in southern Lebanon on Monday, the Lebanese Ministry of Health said.
"Israeli enemy attacks as citizens attempt to return to their towns that are still occupied have led … to two dead and 17 wounded," the Health Ministry said on Monday, updating an earlier toll of one dead.
One victim was shot dead in the village of Odeisseh, while injuries were reported in the same village, as well as in Houla, Yaroun and Bani Haiyyan.
The Lebanese government earlier on Monday confirmed it had agreed to a three-week extension of the ceasefire agreement between Israel and Hezbollah, after consultations with the US.
Washington said the US-brokered deal, initially set to expire on Sunday, would remain in effect until February 18. In recent days it said a short extension to the deal – and thus the continued presence of Israeli troops in Lebanon – was "urgently needed".
Departing Lebanese Prime Minister Najib Mikati said the latest "ceasefire understanding" would continue for three weeks.
"In addition, at the request of the Lebanese government, the United States will begin negotiations to return Lebanese detainees in Israeli prisons who were arrested by Israel after October 7 [2023]," Mr Mikati said, referring to the day before hostilities broke out between Israel and Hezbollah.
Mr Mikati spoke just after midnight local time after speaking to newly elected President Joseph Aoun and Parliament Speaker Nabih Berri.
But earlier on Monday night, Hezbollah leader Naim Qassem said the group "will not accept any justification for extending it by a single day or extending the deadline".
He said Hezbollah was sure that Mr Aoun, Mr Berri and Mr Mikati would not accept an extension of Israel's presence in south Lebanon.
“We are witnessing an occupation that attacks and refuses to withdraw. The resistance has the right to do what it deems necessary regarding the nature and form and timing of the confrontation,” Mr Qassem said in a televised address.
He repeated his claim of victory in Hezbollah's war with Israel, while conceding that the group did not expect such devastating losses to its leadership, including his predecessor, Hassan Nasrallah.
A recently retired Lebanese general told The National: "There was American pressure on the governmen\. I think that's why Mr Mikati made this declaration."
The announcement comes after 22 people in southern Lebanon were killed and more than 120 injured by Israeli fire as they sought to return to their villages, having being displaced for more than a year.
The Israeli government has yet to confirm the extension, although it has said its soldiers would stay in Lebanon after the initial deadline had passed. "Since the ceasefire agreement has not yet been fully enforced by the state of Lebanon, the phased withdrawal process will continue in full co-ordination with the United States," Israeli Prime Minister Benjamin Netanyahu's office said.
Hezbollah has not made a statement on the extension but has previously said it would be opposed to one.
"There is something wrong with this declaration from the government … Hezbollah has said it won't agree to postpone the agreement by even one minute," the retired general said.
The deal includes the dismantlement of Hezbollah infrastructure and moving its fighters north of the Litani River.
Israel on Sunday claimed it fired warning shots after "suspects" approached its soldiers. A joint statement from the UN special co-ordinator for Lebanon, Jeanine Hennis-Plasschaert, and the head of the UN Interim Force in Lebanon, Lt Gen Aroldo Lazaro, acknowledged that "conditions are not yet in place for the safe return of citizens to their villages".
Israeli military spokesman Col Avichay Adraee issued a warning on Sunday to residents of more than 60 villages in southern Lebanon, telling them not to return to their homes.
Israeli forces have left coastal areas of southern Lebanon, but are still in areas farther east. The Lebanese army has accused Israel of procrastination, with its troops having not yet withdrawn from southern Lebanon.
Despite the continued occupation of southern villages, the Lebanese army has gradually expanded its presence in areas previously held by the Israeli military. Under the ceasefire deal, the Lebanese army is obliged to increase its troop numbers to about 10,000.
if you go
The flights
Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.
The hotel
Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.
The tour
Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg
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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MATCH INFO
Liverpool 2 (Van Dijk 18', 24')
Brighton 1 (Dunk 79')
Red card: Alisson (Liverpool)
RESULT
RS Leipzig 3
Marcel Sabitzer 10', 21'
Emil Forsberg 87'
Tottenham 0
Martin Sabbagh profile
Job: CEO JCDecaux Middle East
In the role: Since January 2015
Lives: In the UAE
Background: M&A, investment banking
Studied: Corporate finance
THREE
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England v South Africa schedule:
- First Test: At Lord's, England won by 219 runs
- Second Test: July 14-18, Trent Bridge, Nottingham, 2pm
- Third Test: The Oval, London, July 27-31, 2pm
- Fourth Test: Old Trafford, Manchester, August 4-8
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
MATCH INFO
Barcelona 4 (Messi 23' pen, 45 1', 48', Busquets 85')
Celta Vigo 1 (Olaza 42')
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
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German plea
Ukrainian President Volodymyr Zelenskyy told the German parliament that. Russia had erected a new wall across Europe.
"It's not a Berlin Wall -- it is a Wall in central Europe between freedom and bondage and this Wall is growing bigger with every bomb" dropped on Ukraine, Zelenskyy told MPs.
Mr Zelenskyy was applauded by MPs in the Bundestag as he addressed Chancellor Olaf Scholz directly.
"Dear Mr Scholz, tear down this Wall," he said, evoking US President Ronald Reagan's 1987 appeal to Soviet leader Mikhail Gorbachev at Berlin's Brandenburg Gate.
