Live updates: Follow the latest on Israel-Gaza
Israel's military said on Sunday that it had identified the body of former Hamas military chief Mohammed Sinwar, who was killed in an air strike on a hospital in Gaza last month.
An Israeli army statement said the body was found in an "underground tunnel route" beneath the European Hospital in Khan Younis. It said documents including Mr Sinwar's driving licence were found at the site.
Israel said he was hiding in an underground "command and control centre" at the site, an explanation it often gives for its air strikes in Gaza. It released footage of what it said was the tunnel route beneath the European Hospital.
The army said other militants were killed in the strike on May 13, and some were still being identified. One of them was said to be Mohammad Sabaneh, described by Israel as commander of a Hamas brigade in Rafah.
"During searches in the underground tunnel route, several items belonging to Sinwar and Sabaneh were located, along with additional intelligence findings that were transferred for further investigation," the army statement said. It said Israel had gathered "additional intelligence findings" that were still being examined.
Israeli Prime Minister Benjamin Netanyahu announced on May 21 that the army had "probably killed" Mohammed Sinwar. His brother Yahya Sinwar, who was killed by Israel last year, was the Hamas leader believed to have masterminded the October 7 attack on Israel in 2023.
Rumours of Mohammed Sinwar's death had abounded after the hospital strike. The attack was reported to have killed 34 people, with Gaza's civil defence agency describing it as "extremely intense" and having left "catastrophic effects across the area".
Born in Khan Younis in 1975, Mohammed Sinwar joined Hamas as a teenager and was arrested in 1991 for suspected involvement in terrorism. He was also jailed by the Palestinian Authority in Ramallah during the 1990s.
After the killing of Hamas’s top military commander, Mohammad Deif, in July last year, he took charge of the group’s armed wing. And after his older brother's death, he became the de facto leader of Hamas in Gaza.
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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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FA Cup semi-finals
Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)
Matches on Bein Sports
Company%20Profile
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Killing of Qassem Suleimani
Killing of Qassem Suleimani
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
COMPANY%20PROFILE
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Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
