Live updates: Follow the latest on Israel-Gaza
Employees and those reliant on the UN agency for Palestinian refugees are "deeply worried" for their future as the organisation's operations in Gaza and elsewhere in the occupied Palestinian territories may be forced to a halt on Thursday.
Israel's parliament passed legislation last October to stop UNRWA operating within Israeli-controlled territory and bar Israelis from interacting with it. This includes the occupied West Bank, Gaza and East Jerusalem.
The agency must cease its operations and evacuate all its premises in East Jerusalem on Thursday, the Israeli envoy to the UN, Danny Danon, told the UN Security Council on Tuesday.
The Israeli government has accused UNRWA staff of taking part in the Hamas-led attack on southern Israel on October 7, 2023, which sparked the most recent war, as well as being closely linked to the militant group, a charge disputed by the agency.
Established in 1949, UNRWA has played a huge role in delivering aid and other assistance to Palestinian refugees in Gaza both before and after the war began. The body operated eight camps housing about 1.6 million people in the enclave and offers state-like services including the running of schools and hospitals. More than 300,000 children rely on the agency for their education.
UNRWA's 13,000 staff in the Gaza Strip now face an uncertain future, as Israel has not given details on how it plans to enforce October's legislation. An employee in its administrative sector told The National that if the agency ceases operations in Gaza, it will have a devastating effect on her future.
“When I became an UNRWA employee, I felt a sense of job security and relief, knowing I had a stable source of income,” she said. "But with this decision, I am now deeply worried about how I will find another means of supporting myself and my family."
She is the sole breadwinner for her family, which includes her father, sisters, nieces and nephews, and she has worked for the agency for four years. “If I lose my job, I don’t know how I will manage,” she said.
Many of UNRWA's employees also use its services, especially during the war, in which more than 47,400 people have been killed and 90 per cent of the population displaced. Up to a million people in Gaza have relied on UNRWA shelters during the conflict, which has paused due to a ceasefire which began on January 19.
The agency's Commissioner General Philippe Lazzarini said the ceasefire was being undermined by the Israeli decision. “Curtailing our operations now – outside a political process and when trust in the international community is so low – will undermine the ceasefire. It will sabotage Gaza’s recovery and political transition,” Mr Lazzarini said.
The extent of UNRWA's network in the Gaza Strip means it cannot easily be replaced, said Jan Egeland, secretary general of the Norwegian Refugee Council.
“UNRWA cannot be replaced by any other of the humanitarian organisations on the ground," he said. "We all rely on UNRWA’s logistical capacity. We operate in UNRWA's schools."
Many Palestinians who rely on UNRWA's services also fear what Thursday's ban will bring.
Nedaa Moghrabi, 38, a mother of five, has previously made use of medical offerings by the agency, which says it provides more than 63 per cent of primary healthcare services through its medical centres, with 1,100 staff working in Gaza.
“I rely on UNRWA for medical treatment and my children’s education” Ms Moghrabi told The National. "If it stops providing these services, how will I ensure my children receive health care and continue their schooling?
“Most of Gaza’s population depends on UNRWA's services. We continue to live under occupation, which deprives us of opportunities for a decent life. Every war destroys what little we manage to build. And now, they [the Israelis] are trying to force us to seek life elsewhere – something we absolutely refuse [to do]."
How the ban will affect UNRWA's work is yet to be seen, but spokeswoman Inas Hamdan said the agency would try to continue working.
“At UNRWA, our goal is to remain operational and continue providing essential services, as well as critical relief aid, to displaced persons and residents in Gaza and other occupied Palestinian territories," she told The National.
“We are speaking about essential, life-sustaining services that could be at risk of halting if such a decision is executed. Furthermore, education is a major concern. An entire generation has already lost a full academic year. Currently, 650,000 students are out of school and no other institution can take on this massive role of providing educational services alongside the many other critical functions that UNRWA fulfils.”
No%20Windmills%20in%20Basra
%3Cp%3EAuthor%3A%20Diaa%20Jubaili%3C%2Fp%3E%0A%3Cp%3EPages%3A%20180%3C%2Fp%3E%0A%3Cp%3EPublisher%3A%20Deep%20Vellum%20Publishing%C2%A0%3C%2Fp%3E%0A
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Batti Gul Meter Chalu
Producers: KRTI Productions, T-Series
Director: Sree Narayan Singh
Cast: Shahid Kapoor, Shraddha Kapoor, Divyenndu Sharma, Yami Gautam
Rating: 2/5
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
'Moonshot'
Director: Chris Winterbauer
Stars: Lana Condor and Cole Sprouse
Rating: 3/5
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Our legal advisor
Ahmad El Sayed is Senior Associate at Charles Russell Speechlys, a law firm headquartered in London with offices in the UK, Europe, the Middle East and Hong Kong.
Experience: Commercial litigator who has assisted clients with overseas judgments before UAE courts. His specialties are cases related to banking, real estate, shareholder disputes, company liquidations and criminal matters as well as employment related litigation.
Education: Sagesse University, Beirut, Lebanon, in 2005.
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
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
At a glance
Global events: Much of the UK’s economic woes were blamed on “increased global uncertainty”, which can be interpreted as the economic impact of the Ukraine war and the uncertainty over Donald Trump’s tariffs.
Growth forecasts: Cut for 2025 from 2 per cent to 1 per cent. The OBR watchdog also estimated inflation will average 3.2 per cent this year
Welfare: Universal credit health element cut by 50 per cent and frozen for new claimants, building on cuts to the disability and incapacity bill set out earlier this month
Spending cuts: Overall day-to day-spending across government cut by £6.1bn in 2029-30
Tax evasion: Steps to crack down on tax evasion to raise “£6.5bn per year” for the public purse
Defence: New high-tech weaponry, upgrading HM Naval Base in Portsmouth
Housing: Housebuilding to reach its highest in 40 years, with planning reforms helping generate an extra £3.4bn for public finances
more from Janine di Giovanni