As Israel's war with Iran is on hold, its main front has shifted back to Gaza, where it has started to work closely with the Abu Shabab gang.
Analysts and Israeli media claim the group comprises murderers, drug dealers and former ISIS members. Gaza residents and human rights groups have accused the Yasser Abu Shabab Popular Forces of crimes from looting of aid to firing at, kidnapping and beating Palestinians who seek it.
More than 500 Palestinians have been killed at aid distribution points by the US-Israeli Gaza Humanitarian Foundation (GHF) since its inception on May 27, including 93 by Israeli gunfire as they approached UN aid lorries, Thameen Al Kheetan, spokesman for the UN High Commissioner for Human Rights, said in a statement this week.
Former Israeli defence minister Avigdor Lieberman said Israel was arming a group of "criminals and felons" in Gaza.
Mohammad Shehada, Gaza analyst at the European Council on Foreign Relations, said the Abu Shabab group is doing Israel's "dirty work". In exchange for keeping its members out of prison providing them with weapons, Israel wants the group to carry out reconnaissance and intelligence work, Mr Shehada said.
"Before, they’d first send drones, then they’d send the sniffer dogs, then they’d send soldiers," he said. "Now they've changed the hierarchy by sending those gangs, and then the drones and then the dogs, and then the soldiers."
Dozens of people seeking aid at GHF sites have gone missing, failing to return home, their families have reported to rights groups and authorities in Gaza.
Prominent Palestinian investigative journalist Younis Tirawi has documented at least one instance of the Abu Shabab gang luring a civilian with the promise of aid before kidnapping and interrogating them.
Anti-Hamas
Following Mr Lieberman's claim, Israel's Prime Minister Benjamin Netanyahu said the move to support armed groups such as Abu Shabab aimed to "save the lives" of Israeli soldiers and oppose Hamas.
The Abu Shabab gang is being presented as an alternative to Hamas, but Palestinian and Israeli experts say that is simply not possible.
Michael Milshtein, head of the Palestinian Studies Forum at Tel Aviv University's Moche Dayan Centre, said the gang could not match Hamas, whose influence is entrenched across Gaza.
"They cannot be an alternative to Hamas all over the Strip because their influence is very limited to the eastern part of Rafah – they don’t have an impact in Gaza city and Beit Lahia, Beit Hanoun, etc," Mr Milshtein told The National.
Similarly, Mr Shehada highlighted the disparity in the number of members in Hamas and Abu Shabab that disproves any claim that it could stand up to Hamas.
"Israel is trying to whitewash running those proxies by saying that they are creating them as rivals to Hamas, but that’s not what’s happening," he said. "They’re no match and cannot overpower Hamas’s 30,000 or 40,000 members."
Abu Shabab maintains it protecting aid rather than looting it, although an article in The New York Times cited the group's leader, Yasser Abu Shabab admitting to stealing aid.
"Yasser Abu Shabab cannot frame himself as the 'Robin Hood' of Gaza," Mr Milshtein said. The gang has a "problematic reputation" in Palestinian circles, which calls it "Jeish Lahd" – a reference to the Christian militia backed by Israel in southern Lebanon in the 1970s.
In fact, the Israeli support, as well as the group's own damaging actions, could lend credibility to Hamas rather than weaken it, Mr Shehada argued. "It lends credence to Hamas as defenders of Gaza ... and as the only thing standing between them and total societal collapse."
Mr Shehada has been analysing the group's members. "Virtually every name I’ve come across is either someone on the run from authorities for murder, collaborating with Israel, a drug dealer, or a member of ISIS."
At least two Abu Shabab members are known to have been affiliated with ISIS, Israeli media has reported.
One is Issam Nabahin, who Israeli news outlet Ynet claims launched attacks on the Egyptian army in Sinai as an ISIS member.
He was jailed by Hamas in Gaza but was released with other detainees after the war started on October 7, 2023, over fears that Israel would bomb prisons.
Laying siege
The deputy leader of the Yasser Abu Shabab Popular Forces is Ghassan Al Dheini, the brother of alleged ISIS member Walid Al Dheini – who was killed by Hamas – and who was reportedly involved in the abduction of Israeli soldier Gilad Shalit in 2006, Ynet reported.
Israel's relationship with the gang began after Israel took over the southern area of Rafah in May 2024, occupying and laying siege to it, Mr Milshtein said.
In internal memos, Mr Shehada said, the UN had identified Abu Shabab as stealing aid under Israeli military protection.
More publicly, Jonathan Whittall, who heads the UN's Office for the Co-ordination of Humanitarian Affairs (OCHA) in Palestine, once again rejected claims by Israel that Hamas was diverting aid.
"This doesn't hold up to scrutiny," he stressed last month. Instead, Mr Whittall explained the theft is being carried out by "criminal gangs, under the watch of Israeli forces", who were allowed to operate in proximity to the Karam Abu Salem border crossing, which leads into Rafah.
Mr Shehada said Israel had allowed armed groups to loot aid, even while stationed in near its soldiers.
“This allows Israel to externalise blame and say that they’re letting food in, that it is Hamas looting the aid and that the UN is not doing a good enough job to protect its own aid convoys.”
This atmosphere of insecurity has provided a pretext for the founding of the US-Israeli Gaza Humanitarian Foundation (GHF), despite worldwide protest and condemnation of the move that sidelines the UN altogether. Besides the hundreds killed, thousands have been while seeking aid at the distribution points operated by the GHF and protected by private contractors and the Israeli army.
Another Israeli outlet, i24, interviewed Mr Al Dheini after claiming the Israeli army had intervened in protecting Abu Shabab against Hamas in an incident on Monday. He said the group will continue to target Hamas as the “only way to ensure the safety and security of people in the strip”. The gang aims to establish a “government" in Gaza’s south where it currently operates.
"Israel has been trying since October 7 to create proxies in Gaza to carry out Israel’s dirty tactics while giving Netanyahu plausible deniability for atrocities," Mr Shehada said.
But they could find very few collaborators. After failing with tribal and community leaders, businesspeople and company owners, they resorted to people on the run from authorities for crimes that could send them to jail when the war ends.
"So Netanyahu found a perfect match for himself. He and those gang leaders understand, if the war is over, they’ll end up in prison for drug dealing, ISIS membership, murders, theft, etc."
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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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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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
The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
Emergency
Director: Kangana Ranaut
Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry
Rating: 2/5
UAE players with central contracts
Rohan Mustafa, Ashfaq Ahmed, Chirag Suri, Rameez Shahzad, Shaiman Anwar, Adnan Mufti, Mohammed Usman, Ghulam Shabbir, Ahmed Raza, Qadeer Ahmed, Amir Hayat, Mohammed Naveed and Imran Haider.
More coverage from the Future Forum
Profile
Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari
Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.
Number of employees: Over 50
Financing stage: Series B currently being finalised
Investors: Series A - Audacia Capital
Sector of operation: Transport