Children queue to receive charity meals from a kitchen in Beit Lahia, in northern Gaza. AFP
Children queue to receive charity meals from a kitchen in Beit Lahia, in northern Gaza. AFP
Children queue to receive charity meals from a kitchen in Beit Lahia, in northern Gaza. AFP
Children queue to receive charity meals from a kitchen in Beit Lahia, in northern Gaza. AFP

UN food stocks run out in Gaza amid Israeli aid blockade


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The UN’s World Food Programme has said its supplies in Gaza are depleted, as Israel’s blockade on aid nears its eighth week.

The WFP said on Friday that its last remaining food stocks had been delivered to "to hot meals kitchens" in the enclave, the agency said in a statement on Friday.

“These kitchens are expected to fully run out of food in the coming days," it said. "For weeks, hot meal kitchens have been the only consistent source of food assistance for people in Gaza. Despite reaching just half the population with only 25 per cent of daily food needs, they have provided a critical lifeline.”

Israel blocked entry of supplies including food, fuel and medicine into Gaza on March 2, before resuming its bombardment and ground operations as a two-month ceasefire with Hamas collapsed. Israeli officials say the moves are aimed at putting pressure on Hamas to release its remaining hostages.

Rights groups have condemned the blockade, calling it a “starvation tactic” and warned that it could amount to a war crime.

Israel's war in Gaza has killed more than 51,350 Palestinians, the enclave’s Health Ministry has said. The conflict has also destroyed most of its built-up areas. The Israeli assault was in response to an attack led by Hamas on October 7, 2023, that killed 1,200 people in southern Israel.

The WFP also said that, at the end of March, all of its 25 supported bakeries closed as wheat flour and cooking fuel ran out.

“No humanitarian or commercial supplies have entered Gaza for more than seven weeks as all main border crossing points remain closed,” the agency added. “This is the longest closure the Gaza Strip has ever faced, exacerbating already fragile markets and food systems. Food prices have skyrocketed up to 1,400 per cent compared to during the ceasefire and essential food commodities are in short supply, raising serious nutrition concerns for vulnerable populations, including children under five, pregnant and breastfeeding women, and the elderly.”

Mediators continue to push for peace and proposals are being negotiated, but deep mistrust and diverging goals between Israel and Hamas have stalled the process. Intensive negotiations are under way to reach a Gaza ceasefire before US President Donald Trump’s visit to the Middle East in May, Hamas officials said.

A delegation of senior Hamas members, led by Khalil Al Hayya, Zaher Jabareen and Nizar Awadallah, arrived in Cairo late on Thursday night for talks with Egyptian mediators, sources said.

The head of Israel's Mossad spy agency, David Barnea, was expected in Qatar later on Friday to join officials from the agency who are already there, the sources added.

They also told The National that the two sides held “serious” ceasefire talks in Cairo, but an agreement may prove elusive again. Hamas militants said they would not accept a “partial” ceasefire deal and called for a “comprehensive” agreement to halt the war. Israel, however, has sought to extend the terms of the first phase of the ceasefire.

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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Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Updated: April 26, 2025, 7:22 AM