The UK said on Tuesday it would not support any aid delivery system that seeks to achieve political or military objectives, and that endangers vulnerable civilians, as it called on Israel to lift its 70 day blockade on humanitarian assistance to Gaza.
Britain's UN envoy Barbara Woodward pressed Israel to “urgently” engage with the world body to restore aid flows into the besieged enclave, where famine risks are growing.
“The World Food Programme warned us over a week ago that they have no food left. And IPC data released yesterday shows that the whole of Gaza is at risk of famine,” Ms Woodward said. “Meanwhile, tonnes of food are currently sitting rotting at the border, blocked from reaching people who are starving.”
Most of the 15-member Security Council expressed concern about the proposed aid distribution plans.
Slovenia’s envoy Samuel Zbogar said established aid networks including UN agencies and NGOs such as UNRWA and the WFP “must remain the backbone of the response".
The US and Israel have announced plans to establish a new aid distribution system for Gaza, bypassing UN-led channels that both countries have accused of allowing aid to fall into the hands of Hamas.
Aid groups have said the plan militarises the distribution of assistance, as it involves Israel providing external security while a non-government “charitable foundation” ensures the aid gets to those in need.
“The Gaza Humanitarian Foundation is an independent entity that has been established to provide a secure mechanism capable of delivering aid directly to those in need without Hamas stealing, looting or leveraging the aid for its own ends," said Dorothy Shea, US deputy ambassador at the UN.
“For weeks, members of this council have been calling for a resumption in the flow of humanitarian aid to Gaza colleagues. There is now a means through which this can be done."
The aid would be co-ordinated through the newly established private entity and distributed at four “secure” sites. Ms Shea said the US has sent senior members of the administration to Israel to work on the procedure.
“Anyone serious about restoring the flow of aid should support this important effort,” she said, calling on the UN to work with the foundation.
Israel has sealed off the Gaza Strip since early March, when it resumed its devastating military campaign against militant group Hamas after the collapse of a ceasefire deal. At the end of last month, the WFP said it had run out of food stocks in Gaza.
UN humanitarian chief Tom Fletcher also condemned the US-Israeli Gaza aid plan, calling it a “cynical sideshow” and a “fig leaf for further violence and displacement,” warning it forces mass displacement and restricts aid to only part of Gaza turning starvation into a "bargaining chip".
Mr Fletcher said the UN has met more than a dozen times with Israeli authorities to discuss their proposed aid distribution model "to find a way to make it possible", stressing the minimum conditions needed for UN involvement.
The Israeli proposal for aid deliveries, the details of which have not been made public, "practically excludes many, including people with disabilities, women, children, the elderly and the wounded", said Mr Fletcher.
In a joint statement before the council meeting, five European members – France, Britain, Slovenia, Greece and Denmark – said that they were "deeply concerned" over the Israeli plan, "which the UN has said would not meet humanitarian principles".
“We have rigorous mechanisms to ensure our aid reaches civilians, not Hamas. But Israel denies us access,” Mr Fletcher said. “It is bad enough that the blockade continues. How do you react when Israeli ministers boast about it?”
He called on the Security Council to intervene, asking: “For those killed and those whose voices are silenced: what more evidence do you need? Will you act decisively to prevent genocide and to ensure respect for international humanitarian law?”
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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PROFILE OF SWVL
Started: April 2017
Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh
Based: Cairo, Egypt
Sector: transport
Size: 450 employees
Investment: approximately $80 million
Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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Translated from the Spanish by Camilo A. Ramirez
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
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Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
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The biog
Favourite Quote: “Real victories are those that protect human life, not those that result from its destruction emerge from its ashes,” by The late king Hussain of Jordan.
Favourite Hobby: Writing and cooking
Favourite Book: The Prophet by Gibran Khalil Gibran
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Name: Ahmed Salam (Malaga)
Position: Right Wing
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Name: Mohammed Bouherrafa (Almeria)
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