Dozens of seriously ill and wounded children from Gaza were taken across the Rafah crossing on Saturday for the first medical evacuation through the border with Egypt since Israel’s military seized control of the area last May.
The Gaza ceasefire deal between Israel and Hamas, which went into effect on January 19, allows 50 patients, along with companions, to pass through the Rafah crossing each day. The crossing reopened on Friday after undergoing repairs to damage caused by the war.
The first batch of patients includes children wounded in the war as well as those with cancer and other serious conditions who require specialised medical procedures unavailable in Gaza because of the destruction of the healthcare sector during the war, said Dr Mohammed Zaqout, General Director of Hospitals in the Palestinian enclave.
“Two days ago, we submitted a list to the Egyptian authorities, who approved the transfer of 50 children based on medical priority,” Dr Zaqout told The National. “The wounded and ill patients were gathered at Al Shifa and Nasser hospitals to facilitate their direct transfer to the border crossings at Netzarim and Rafah.”
Gaza’s Health Ministry announced on Friday that the initial group of 50 patients, accompanied by their caregivers, would be transported through the Rafah border crossing in buses arranged by the World Health Organisation.
Among the patients leaving Gaza on Saturday were Ablaa Mansour’s three grandchildren. They were severely injured in an Israeli attack on January 14 that killed their parents and three siblings, Ms Mansour said.
“My grandchildren survived, but they have endured serious injuries and have been hospitalised since,” she told The National.
Yara Abu Jalalaa, 15, lost both of her legs, while her 14-year-old brother, Sohaib, suffered severe head trauma, including a fractured skull, and their sister Yara, 11, lost a leg.
Their recovery will be difficult, especially after losing their parents. I have to stay by their side and hope that medical care will give them a chance at a better future
Ablaa Mansour,
grandmother
“They were inside a tent when they were targeted,” Ms Mansour said. “They no longer have a home to return to. Our hope is that they can receive the medical treatment they need to improve their quality of life. Their recovery will be difficult, especially after losing their parents. I have to stay by their side and hope that medical care will give them a chance at a better future.”
One of the youngest patients is Adam Saker, eight months old, who was born with high blood pressure, his father Ahamd Saker said.
“Doctors in Gaza were unable to treat him properly. At four months old, his eyes began to enlarge abnormally, and he was diagnosed with an eye infection that ultimately caused his blindness,” Mr Saker said.
Adam underwent two minor operations in Gaza, but requires complex surgery that is unavailable in Gaza, he said. “We are hopeful that he will receive the necessary medical intervention abroad. This operation is our only hope to improve his condition.”
Dr Zaqout said the number of patients being transferred needed to be much higher. “Today, 100 patients were scheduled to depart for treatment, but unfortunately, only 50 were granted permission. These patients will receive care in Egyptian government hospitals. We urgently call on other Arab countries to accept additional patients in need of treatment.”
Smart words at Make Smart Cool
Make Smart Cool is not your usual festival. Dubbed “edutainment” by organisers Najahi Events, Make Smart Cool aims to inspire its youthful target audience through a mix of interactive presentation by social media influencers and a concert finale featuring Example with DJ Wire. Here are some of the speakers sharing their inspiration and experiences on the night.
Prince Ea
With his social media videos accumulating more half a billion views, the American motivational speaker is hot on the college circuit in the US, with talks that focus on the many ways to generate passion and motivation when it comes to learning.
Khalid Al Ameri
The Emirati columnist and presenter is much loved by local youth, with writings and presentations about education, entrepreneurship and family balance. His lectures on career and personal development are sought after by the education and business sector.
Ben Ouattara
Born to an Ivorian father and German mother, the Dubai-based fitness instructor and motivational speaker is all about conquering fears and insecurities. His talk focuses on the need to gain emotional and physical fitness when facing life’s challenges. As well managing his film production company, Ouattara is one of the official ambassadors of Dubai Expo2020.
ETFs explained
Exhchange traded funds are bought and sold like shares, but operate as index-tracking funds, passively following their chosen indices, such as the S&P 500, FTSE 100 and the FTSE All World, plus a vast range of smaller exchanges and commodities, such as gold, silver, copper sugar, coffee and oil.
ETFs have zero upfront fees and annual charges as low as 0.07 per cent a year, which means you get to keep more of your returns, as actively managed funds can charge as much as 1.5 per cent a year.
There are thousands to choose from, with the five biggest providers BlackRock’s iShares range, Vanguard, State Street Global Advisors SPDR ETFs, Deutsche Bank AWM X-trackers and Invesco PowerShares.
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
Credit Score explained
What is a credit score?
In the UAE your credit score is a number generated by the Al Etihad Credit Bureau (AECB), which represents your credit worthiness – in other words, your risk of defaulting on any debt repayments. In this country, the number is between 300 and 900. A low score indicates a higher risk of default, while a high score indicates you are a lower risk.
Why is it important?
Financial institutions will use it to decide whether or not you are a credit risk. Those with better scores may also receive preferential interest rates or terms on products such as loans, credit cards and mortgages.
How is it calculated?
The AECB collects information on your payment behaviour from banks as well as utilitiy and telecoms providers.
How can I improve my score?
By paying your bills on time and not missing any repayments, particularly your loan, credit card and mortgage payments. It is also wise to limit the number of credit card and loan applications you make and to reduce your outstanding balances.
How do I know if my score is low or high?
By checking it. Visit one of AECB’s Customer Happiness Centres with an original and valid Emirates ID, passport copy and valid email address. Liv. customers can also access the score directly from the banking app.
How much does it cost?
A credit report costs Dh100 while a report with the score included costs Dh150. Those only wanting the credit score pay Dh60. VAT is payable on top.
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