Live updates: Follow the latest on Israel-Gaza
A Palestinian co-director of Oscar-winning documentary No Other Land was injured on Monday in an attack by a mob of Israeli settlers in the occupied West Bank, one of the film’s other directors has said.
Hamdan Ballal suffered injuries to his head and stomach after a group of settlers attacked the village of Susya, Yuval Abraham said in a post on X.
The Centre for Jewish Non-violence activist group said Ballal was being treated in an ambulance when Israeli soldiers detained him and two other men. On Tuesday evening, AP reported that Ballal and the others had been released from Kiryat Arba police station.
The village of Susya is in the region of the West Bank that features heavily in the documentary, which focuses on human rights issues in occupied Palestine, including Israeli military and settler violence against Palestinians.
A statement from the film’s production house claimed that the attack began when a settler, who is a US-Israeli citizen, and his son threw stones at Palestinian residents and vandalised property, including a water tank and a car owned by Ballal.
The statement said about 15 masked settlers carrying batons, knives and M-16 assault rifles were also involved in the attacks, which Israeli security troops did nothing to stop.
No Other Land, which won the Oscar this year for Best Documentary, chronicles the struggle by residents of the Masafer Yatta cluster of hamlets to stop the Israeli military from demolishing their villages. It has two Palestinian co-directors, Ballal and Basel Adra – both residents of Masafer Yatta – and Israeli directors Rachel Szor and Abraham.
In the 1980s, the Israeli military marked Masafer Yatta as a live-fire training area and ordered residents, mostly Arab Bedouin, to be expelled. Despite this, about 1,000 people have stayed. However, soldiers often come to tear down houses, tents, water tanks and olive orchards, leaving the residents worried about being forcibly removed at any moment.
The Israeli military confirmed arresting three Palestinians in the Masafer Yatta area, without mentioning them by name, accusing them of throwing stones at Israeli settlers. "The forces arrested three Palestinians suspected of throwing stones at the force and an Israeli citizen who was involved in the violent clashes," the military said.
It denied reports that a “Palestinian was arrested while inside an ambulance”.
Watch: No Other Land wins Oscar for best documentary
Going grey? A stylist's advice
If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”
6 UNDERGROUND
Director: Michael Bay
Stars: Ryan Reynolds, Adria Arjona, Dave Franco
2.5 / 5 stars
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
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
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
