Live updates: Follow the latest on Israel-Gaza
A Palestinian diplomat has told the UN's top court that Israel is killing and displacing civilians and attacking aid workers in Gaza in a “man-made catastrophe of unprecedented proportions”.
Ammar Hijazi was speaking on Monday at a hearing at the International Court of Justice into Israel’s legal obligations to enable aid into the occupied territories. Israel responded by accusing the court of being "politicised".
Mr Hijazi said Israel was blocking humanitarian aid to Palestinians in Gaza as a “weapon of war”. “Starvation is here,” the ambassador to The Hague said at the start of a week of hearings. “All UN-supported bakeries in Gaza have been forced to shut their doors. Nine of every 10 Palestinians have no access to safe drinking water.
“Storage facilities of the UN and other international agencies are empty.”
He claimed the case was about Israel "destroying the fundamentals of life in Palestine".
Palestine's UN envoy Riyad Mansour accused Israel of using the blockade on humanitarian supplies to entrench its occupation of Palestinian land.
"From the 18-year blockade over Gaza, to nearly 1,000 military checkpoints and obstacles to access and movement in the West Bank, to attempts to sever East Jerusalem from its Palestinian environment, Israel systematically created our dependency on aid and then deliberately deprived us of this aid," he said.
The UN’s legal counsel accused Israel of breaking international law, saying it had a clear obligation as an occupying force to allow and facilitate humanitarian aid for the people in Gaza.
"In the specific context of the current situation in the occupied Palestinian Territories, these obligations entail allowing all relevant UN entities to carry out activities for the benefit of the local population," Elinor Hammarskjold said.
Pressuring Israel into adhering to international law would allow Palestinians to receive the aid they need, said Mr Mansour. "Which begs the question, why do Palestinians need assistance to begin with? Israel annexes our land, it kills, dispossess and displaces to destroy our people. It steals our resources and revenues. It fragments our territory. It severely restricts our movement and access."
Months before ruling
The ICJ is holding a week of hearings before delivering a non-binding “advisory opinion”. The court will probably take months to rule. Experts say the decision, though not legally binding, could profoundly impact international jurisprudence, international aid to Israel and public opinion. The court believes it carries “great legal weight and moral authority”.
Israeli Foreign Minister Gideon Saar called the hearings part of a “systematic persecution and delegitimisation” of his country. Speaking in Jerusalem as the hearings began in The Hague, Mr Saar said the court was “becoming completely politicised”. He called the proceeding “shameful”.
Dozens of countries and organisations will address the 15-judge panel in a marathon set of hearings.
Judges will consider Israel's legal obligations towards the UN and its agencies, international organisations or third-party states to “ensure and facilitate the unhindered provision of urgently needed supplies essential to the survival of the Palestinian civilian population”.
Israel denies deliberately attacking civilians and aid staff and is not participating in the hearings, but its ally the US will take part on Wednesday.
Israel strictly controls all inflows of international aid vital for the 2.4 million Palestinians in the Gaza Strip.
The hearings open as the humanitarian aid system in Gaza is nearing collapse. Israel has blocked the entry of food, fuel, medicine and other humanitarian supplies since March 2. It renewed its bombardment on March 18, breaking a ceasefire, and seized large parts of the territory, saying it aims to push Hamas to release more hostages. Despite the increased Israeli pressure, ceasefire efforts remain deadlocked.
The hearings gave particular focus to the role of the UN agency for Palestinian refugees (UNRWA). An Israeli law banning the agency came into effect this year, hindering its activities despite the soaring needs of Palestinians. Palestine argued the ban was a breach of Israel's obligations under the UN Charter.
"Given UNRWA’s unmatched ability to provide relief schemes and to do so at scale to the Palestinian population, there can be no doubt that Israel is obligated to facilitate and expand the agency’s vital work rather than attack and sabotage it," said Ardi Imseis, an international law expert representing Palestine.
More than 700,000 Palestinians fled or were expelled from their homeland during the 1948 Arab-Israeli war. Many of their descendants in the region are educated and cared for by UNRWA. Hatem Kamaleldin Abdel Kader, Egypt's Assistant Minister of Foreign Affairs for International Legal Affairs and Treaties, said there was "no substitute to UNRWA" until a sovereign Palestinian state was established.
Egypt echoed Palestinian concerns about forced displacement. "Israel’s total war is a means to achieve a far more insidious end – the removal of Palestinians from their land and their extermination under the fog of war," said Jasmine Moussa, a legal adviser of the Egyptian Foreign Ministry.
The World Food Programme said last week its food stocks in Gaza have run out under Israel’s nearly eight-week-old blockade, ending a main source of sustenance for hundreds of thousands of Palestinians in the enclave. Many families are struggling to feed their children.
The UN estimates 500,000 Palestinians have been displaced since the two-month ceasefire ended in March.
The UN has asked the ICJ to rule “with the utmost urgency” on the case, but it will probably take several months to reach its opinion.
Result
2.15pm: Maiden Dh75,000 1,950m; Winner: Majestic Thunder, Tadhg O’Shea (jockey), Satish Seemar (trainer).
2.45pm: Handicap Dh80,000 1,800m; Winner: Tailor’s Row, Royston Ffrench, Salem bin Ghadayer.
3.15pm: Handicap Dh85,000 1,600m; Winner: Native Appeal, Adam McLean, Doug Watson.
3.45pm: Handicap Dh115,000 1,950m; Winner: Conclusion, Antonio Fresu, Musabah Al Muhairi.
4.15pm: Handicap Dh100,000 1,400m; Winner: Pilgrim’s Treasure, Tadhg O’Shea, Satish Seemar.
4.45pm: Maiden Dh75,000 1,400m; Winner: Sanad Libya, Richard Mullen, Satish Seemar.
5.15pm: Handicap Dh90,000 1,000m; Winner: Midlander, Richard Mullen, Satish Seemar
MATCH INFO
World Cup qualifier
Thailand 2 (Dangda 26', Panya 51')
UAE 1 (Mabkhout 45 2')
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
THE TWIN BIO
Their favourite city: Dubai
Their favourite food: Khaleeji
Their favourite past-time : walking on the beach
Their favorite quote: ‘we rise by lifting others’ by Robert Ingersoll
The years Ramadan fell in May
The%20specs
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Emirates exiles
Will Wilson is not the first player to have attained high-class representative honours after first learning to play rugby on the playing fields of UAE.
Jonny Macdonald
Abu Dhabi-born and raised, the current Jebel Ali Dragons assistant coach was selected to play for Scotland at the Hong Kong Sevens in 2011.
Jordan Onojaife
Having started rugby by chance when the Jumeirah College team were short of players, he later won the World Under 20 Championship with England.
Devante Onojaife
Followed older brother Jordan into England age-group rugby, as well as the pro game at Northampton Saints, but recently switched allegiance to Scotland.
Background: Chemical Weapons
Company%20profile
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Other ways to buy used products in the UAE
UAE insurance firm Al Wathba National Insurance Company (AWNIC) last year launched an e-commerce website with a facility enabling users to buy car wrecks.
Bidders and potential buyers register on the online salvage car auction portal to view vehicles, review condition reports, or arrange physical surveys, and then start bidding for motors they plan to restore or harvest for parts.
Physical salvage car auctions are a common method for insurers around the world to move on heavily damaged vehicles, but AWNIC is one of the few UAE insurers to offer such services online.
For cars and less sizeable items such as bicycles and furniture, Dubizzle is arguably the best-known marketplace for pre-loved.
Founded in 2005, in recent years it has been joined by a plethora of Facebook community pages for shifting used goods, including Abu Dhabi Marketplace, Flea Market UAE and Arabian Ranches Souq Market while sites such as The Luxury Closet and Riot deal largely in second-hand fashion.
At the high-end of the pre-used spectrum, resellers such as Timepiece360.ae, WatchBox Middle East and Watches Market Dubai deal in authenticated second-hand luxury timepieces from brands such as Rolex, Hublot and Tag Heuer, with a warranty.
MATCH INFO
Uefa Champions League semi-final, second leg result:
Ajax 2-3 Tottenham
Tottenham advance on away goals rule after tie ends 3-3 on aggregate
Final: June 1, Madrid
The alternatives
• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.
• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.
• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.
• 2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.
• PayPal is probably the best-known online goods payment method - usually used for eBay purchases - but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
DUBAI SEVENS 2018 DRAW
Gulf Men’s League
Pool A – Dubai Exiles, Dubai Hurricanes, Bahrain, Dubai Sports City Eagles
Pool B – Jebel Ali Dragons, Abu Dhabi Saracens, Abu Dhabi Harlequins, Al Ain Amblers
Gulf Men’s Open
Pool A – Bahrain Firbolgs, Arabian Knights, Yalla Rugby, Muscat
Pool B – Amman Citadel, APB Dubai Sharks, Jebel Ali Dragons 2, Saudi Rugby
Pool C – Abu Dhabi Harlequins 2, Roberts Construction, Dubai Exiles 2
Pool D – Dubai Tigers, UAE Shaheen, Sharjah Wanderers, Amman Citadel 2
Gulf U19 Boys
Pool A – Deira International School, Dubai Hurricanes, British School Al Khubairat, Jumeirah English Speaking School B
Pool B – Dubai English Speaking College 2, Jumeirah College, Dubai College A, Abu Dhabi Harlequins 2
Pool C – Bahrain Colts, Al Yasmina School, DESC, DC B
Pool D – Al Ain Amblers, Repton Royals, Dubai Exiles, Gems World Academy Dubai
Pool E – JESS A, Abu Dhabi Sharks, Abu Dhabi Harlequins 1, EC
Gulf Women
Pool A – Kuwait Scorpions, Black Ruggers, Dubai Sports City Eagles, Dubai Hurricanes 2
Pool B – Emirates Firebirds, Sharjah Wanderers, RAK Rides, Beirut Aconites
Pool C – Dubai Hurricanes, Emirates Firebirds 2, Abu Dhabi Saracens, Transforma Panthers
Pool D – AUC Wolves, Dubai Hawks, Abu Dhabi Harlequins, Al Ain Amblers
Gulf U19 Girls
Pool A – Dubai Exiles, BSAK, DESC, Al Maha
Pool B – Arabian Knights, Dubai Hurricanes, Al Ain Amblers, Abu Dhabi Harlequins
ORDER OF PLAY ON SHOW COURTS
Centre Court - 4pm (UAE)
Gael Monfils (15) v Kyle Edmund
Karolina Pliskova (3) v Magdalena Rybarikova
Dusan Lajovic v Roger Federer (3)
Court 1 - 4pm
Adam Pavlasek v Novak Djokovic (2)
Dominic Thiem (8) v Gilles Simon
Angelique Kerber (1) v Kirsten Flipkens
Court 2 - 2.30pm
Grigor Dimitrov (13) v Marcos Baghdatis
Agnieszka Radwanska (9) v Christina McHale
Milos Raonic (6) v Mikhail Youzhny
Tsvetana Pironkova v Caroline Wozniacki (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
What is Bitcoin?
Bitcoin is the most popular virtual currency in the world. It was created in 2009 as a new way of paying for things that would not be subject to central banks that are capable of devaluing currency. A Bitcoin itself is essentially a line of computer code. It's signed digitally when it goes from one owner to another. There are sustainability concerns around the cryptocurrency, which stem from the process of "mining" that is central to its existence.
The "miners" use computers to make complex calculations that verify transactions in Bitcoin. This uses a tremendous amount of energy via computers and server farms all over the world, which has given rise to concerns about the amount of fossil fuel-dependent electricity used to power the computers.
The results of the first round are as follows:
Qais Saied (Independent): 18.4 per cent
Nabil Karoui (Qalb Tounes): 15.58 per cent
Abdelfattah Mourou (Ennahdha party): 12.88 per cent
Abdelkarim Zbidi (two-time defence minister backed by Nidaa Tounes party): 10.7 per cent
Youssef Chahed (former prime minister, leader of Long Live Tunisia): 7.3 per cent