Live updates: Follow the latest on Israel-Gaza
At least 40 people have been killed in an Israeli air strike on a Gaza city school at dawn, the enclave's head of emergency services has reported.
Graphic footage, purportedly filmed by rescuers, showed children's bodies being pulled from the rubble and paramedics desperately searching for survivors.
One video showed a child trying to find their way out of the burning structure.
“Civil defence crews in Gaza city retrieved martyrs and injured from inside Fahmi Al Jarjawi School in Al Daraj neighbourhood, after the Israeli occupation forces targeted it at dawn,” Gaza's civil defence agency said on Monday.
According to local health authorities, the strike on the school-turned-shelter killed at least 40 people, mostly women and children. It also wounded more than 55 people, said Fahmy Awad, head of emergency services.
He said the school was hit three times while people slept, setting their belongings ablaze.
The Israeli army said it attacked a militant command and control centre inside the school that Hamas and Islamic Jihad used to gather intelligence for attacks.
Israel's war in Gaza has drawn increasing condemnation from the international community in recent days as an aid blockade lasting almost three months has worsened shortages of food, water, fuel and medicine in the Palestinian territory.
The strike came after leaked documents showed Israel intends to control three quarters of Gaza's territory within two months, which suggests Palestinians could be relocated to three small zones in the enclave.
About 40 per cent of Gaza is occupied, according to Israeli estimates, but the military expects that to rise to 75 per cent within two months, under the plans reported by outlets including The Times of Israel and The Jerusalem Post.
Those reports say civilians would be divided between three areas in northern, central and southern Gaza. One would be in Gaza city, a second in Deir Al Balah, and the third in Al Mawasi in the south, where many evicted Gazans have already been forced to relocate to a “safe zone” that has come under repeated attacks.
Call for sanctions
On Sunday, Spain's Foreign Minister called for sanctions on Israel as European and Arab nations gathered in Madrid. The talks aimed to stop Israel's “inhumane” and “senseless” war in Gaza, Jose Manuel Albares told reporters before the meeting opened.
Humanitarian aid must enter Gaza “massively, without conditions and without limits, and not controlled by Israel”, he added, describing the territory as humanity's “open wound”.
Spain also urged partners to impose an arms embargo on Israel and “not rule out any” individual sanctions against those “who want to ruin the two-state solution forever”, he added.
The new condemnation came after Gaza rescuers said 22 people were killed and dozens more wounded in Israeli air strikes across the Palestinian territory on Sunday.
Civil defence agency spokesman Mahmud Bassal said seven people were killed in a strike on a home in Jabalia, in the north. Some people were still under the debris, he added, as “the civil defence does not have search equipment or heavy equipment to lift the rubble to rescue the wounded and recover the martyrs”.
Two more people, including a woman who was seven months pregnant, were killed in an attack targeting tents sheltering displaced people around Nuseirat in central Gaza, he said, adding that doctors were unable to save the unborn child.
Two Red Cross workers were killed in a strike on their home in Khan Younis, the ICRC said.
The strike was carried out on Saturday, the ICRC added, without saying who staged the attack. Israel has acknowledged that it carried out strikes in Khan Younis on Saturday.
“Their killing points to the intolerable civilians death toll in Gaza,” the ICRC said. “The ICRC reiterates its urgent call for a ceasefire and for the respect and protection of civilians, including medical, humanitarian, relief and civil defence personnel.”
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
All Black 39-12 British & Irish Lions
'HIJRAH%3A%20IN%20THE%20FOOTSTEPS%20OF%20THE%20PROPHET'
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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
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
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
The specs: 2018 Jeep Grand Cherokee Trackhawk
Price, base: Dh399,999
Engine: Supercharged 6.2-litre V8
Gearbox: Eight-speed automatic
Power: 707hp @ 6,000rpm
Torque: 875Nm @ 4,800rpm
Fuel economy, combined: 16.8L / 100km (estimate)
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
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
