An UNRWA school in the Shuafat Refugee Camp in East Jerusalem. AP
An UNRWA school in the Shuafat Refugee Camp in East Jerusalem. AP
An UNRWA school in the Shuafat Refugee Camp in East Jerusalem. AP
An UNRWA school in the Shuafat Refugee Camp in East Jerusalem. AP

Israeli forces storm six UNRWA schools in Jerusalem


Thomas Helm
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Live updates: Follow the latest on Israel-Gaza

Israeli forces entered and closed Jerusalem schools run by the UN’s agency for Palestinian refugees on Thursday in the latest step by authorities to push the organisation out of the territory.

Heavily armed Israeli personnel, along with municipal and education officials, raided three UNRWA schools in the Shuafat refugee camp, detaining a staff member and ordering others to dismiss students immediately, according to a statement from the organisation. It said the actions were a “violation of international law”.

More than 550 pupils aged six to 15 were in attendance. UNRWA officials also reported that Israeli forces were stationed at three other schools run by the agency, where teachers dismissed 250 pupils “to ensure their safety”.

A pupil and a teacher leave an UNRWA school in the Shuafat refugee camp in East Jerusalem on Thursday. AP
A pupil and a teacher leave an UNRWA school in the Shuafat refugee camp in East Jerusalem on Thursday. AP

Israeli legislation to ban the organisation came into effect in January and closure orders were issued by police to the Jerusalem schools last month. Israel has long been strongly opposed to the work and existence of UNRWA, criticising its school curriculums, which it says encourage incitement and the organisation’s role in extending continuing refugee status to Palestinians whose families were dispossessed and displaced in the 1948 war.

Israeli criticism became even more intense after the attacks of October 7, 2023. It alleged that about 10 per cent of UNRWA staff in the Gaza Strip, about 1,200 people, were affiliated with Palestinian militant groups who carried out the attacks in southern Israel. UNRWA says it has not received any information, “let alone evidence”, from Israel or any UN member state about the claim.

The remains of an UNRWA school housing displaced people after an Israeli strike in the Bureij refugee camp on Wednesday. AFP
The remains of an UNRWA school housing displaced people after an Israeli strike in the Bureij refugee camp on Wednesday. AFP

UNRWA said that Thursday’s raids in Jerusalem were “traumatising 800 young children who are at immediate risk of losing their access to education”. Israeli officials said school places in the Israeli system will be created for the pupils, but few details have been given. The organisation also provides health care, financial support and vocational training, among other services, which are also affected by the ban.

Palestinian human rights organisation Adalah, which is fighting the UNRWA ban in the Supreme Court, called for “urgent international intervention” after the school raids.

Israel’s police said its "officers were present solely to escort and ensure the safety of Education Ministry personnel as they carried out their official duties".

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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Updated: May 09, 2025, 4:07 AM