Live updates: Follow the latest on Israel-Gaza
What Israel called a "misunderstanding" was something far worse for Anwar Radwan as he stood beside his son's grave, his hands trembling and his voice hoarse.
Rifaat, a 25-year-old paramedic, was one of 15 Palestinians killed in a night-time shooting by Israeli troops in Gaza last month. After the bodies were bulldozed into a mass grave, it took days before the remains of Rifaat and the other victims were returned to their families.
Having initially claimed the victims were "advancing suspiciously" with no emergency lights on their ambulances, Israel first had to backtrack when video footage proved otherwise, then fired a field commander after an investigation by the military. Another officer was reprimanded.
“Is that really the punishment for killing 15 human beings who were carrying out humanitarian duties protected under international law?” asked Mr Radwan, speaking to The National. “Executed in cold blood, then buried in a horrific and inhumane manner?”
Israel's military admitted to "several professional failures" over the killings but claimed, without providing evidence, that six of the 15 victims were members of Hamas. It said the deaths resulted from an "operational misunderstanding" and poor visibility at night in Gaza.
“My son Rifaat Radwan was not affiliated with any Palestinian faction,” the father said. “All the accusations made by the Israeli army against him and his colleagues, who were cold-bloodedly killed, are false and cannot in any way cover up the horror and gravity of the crime.”
Mr Radwan said those responsible should have been "held accountable appropriately" under international law, but believes that in reality "there is no one in the world ready or willing to restrain the occupation" by Israeli troops.
“I don’t understand how the world can accept this so-called investigation,” he said. “It treats the massacre of 15 humanitarian workers like it was a mistake or some trivial matter.
"The investigation blames the victims and excuses the executioners for a crime so severe and cruel that humanity should never, ever forget it.”
Night-time attack
The killings of medics and first responders sparked international outrage, with UN Secretary General Antonio Guterres saying humanitarian workers "must be protected at all times". They were fired upon in three separate incidents, their bodies later crushed beneath the bulldozers in what Israel denied was an attempted cover-up.
"Due to poor night visibility, the deputy commander did not initially recognise the vehicles as ambulances," the Israeli military said. "Only later, after approaching the vehicles and scanning them, was it discovered that these were indeed rescue teams."
Paramedic Ibrahim Abu Al Kass, who had spent years working alongside some of those killed, said the victims had no ties to political factions and were always meticulous about safety.
“They were a true example of humanitarian service,” he told The National. “They took every possible precaution. But the Israeli army does not distinguish between anyone, it targets all Palestinians, whether they are humanitarian workers or ordinary civilians.”
Mr Abu Al Kass accused the army of trying to conceal the killings by destroying the vehicles and bodies, saying the crime was “one of the most horrific acts committed in this war”.
“The investigations are weak,” he said. “The army will continue to kill medics and humanitarian workers because no one is holding them accountable.”
Grief has now become routine for Gaza’s emergency responders. They continue their work, though now with an even heavier burden. Mr Abu Al Kass says every mission feels like walking into a trap.
“But we won’t stop,” he said. “We just wish someone in this world would see our lives as worth protecting.”
Scorebox
Sharjah Wanderers 20-25 Dubai Tigers (After extra-time)
Wanderers
Tries Gormley, Penalty
Cons Flaherty
Pens Flaherty 2
Tigers
Tries O’Donnell, Gibbons, Kelly
Cons Caldwell 2
Pens Caldwell, Cross
How it works
A $10 hand-powered LED light and battery bank
Device is operated by hand cranking it at any time during the day or night
The charge is stored inside a battery
The ratio is that for every minute you crank, it provides 10 minutes light on the brightest mode
A full hand wound charge is of 16.5minutes
This gives 1.1 hours of light on high mode or 2.5 hours of light on low mode
When more light is needed, it can be recharged by winding again
The larger version costs between $18-20 and generates more than 15 hours of light with a 45-minute charge
No limit on how many times you can charge
Mohammed bin Zayed Majlis
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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
Yemen's Bahais and the charges they often face
The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.
The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran.
Today, some 2,000 Baha'is reside in Yemen, according to Insaf.
"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said.
Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer.
The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy.
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Floward%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ERiyadh%2C%20Saudi%20Arabia%0D%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EAbdulaziz%20Al%20Loughani%20and%20Mohamed%20Al%20Arifi%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EE-commerce%0D%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%20%3C%2Fstrong%3EAbout%20%24200%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EAljazira%20Capital%2C%20Rainwater%20Partners%2C%20STV%20and%20Impact46%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E1%2C200%3C%2Fp%3E%0A
Women’s World T20, Asia Qualifier, in Bangkok
UAE fixtures Mon Nov 20, v China; Tue Nov 21, v Thailand; Thu Nov 23, v Nepal; Fri Nov 24, v Hong Kong; Sun Nov 26, v Malaysia; Mon Nov 27, Final
(The winners will progress to the Global Qualifier)