Hopes for aid reaching Gaza have been raised by two new deliveries of food and medical supplies – but Israel is applying the brakes as it accuses Hamas of stealing goods.
The head of the World Health Organisation, Dr Tedros Adhanom Ghebreyesus, announced on Thursday that it had delivered its first medical supplies into Gaza since early March, including reserves of blood and plasma. The supplies entered on nine lorries and were distributed from the Karem Abu Salem crossing in the south, Dr Tedros said.
Separately, a few dozen aid lorries entered northern Gaza on Wednesday and “Hamas had no role in the security arrangements”, Mukhtar Salman Al Mughani, a senior tribal leader and member of the Higher Committee for Tribal Affairs, told The National. Some Gazans received their first parcel in four months.
The aid in the north “entered through full co-ordination between tribal leaders and international entities”, Mr Al Mughani said. Photos showed armed clan members sitting on board the aid lorries. The delivery was quickly followed by Israeli accusations that Hamas had seized control of the operation – claims categorically denied by those on the ground.
Israeli Prime Minister Benjamin Netanyahu and Defence Minister Israel Katz issued a joint statement saying they had instructed the military “to present within 48 hours an operational plan to prevent Hamas from taking over the aid”.
Israeli network Channel 12 reported that aid deliveries had stopped and would not resume until such a plan was presented. It said the joint statement came after far-right Finance Minister Bezalel Smotrich threatened to quit the government.
The privately run, Israel-backed Gaza Humanitarian Foundation confirmed it was the “only humanitarian organisation permitted to distribute food aid in Gaza today”. Its interim executive director John Acree said the GHF's “hope is this will be a temporary pause”.
“The Israeli army is seeking to entrench chaos in the strip by obstructing aid efforts,” Amjad Al Shawa, director of the Palestinian NGO Network in Gaza, told The National. “The success achieved yesterday in northern Gaza is a scene they do not want to see at all. That’s why we saw the defamatory statement claiming that Hamas is controlling the aid.”
Israel imposed a full-scale blockade on Gaza for two and a half months from March 2. Modest amounts of aid have entered since then, including some via a northern crossing near the port of Ashdod.
Dr Tedros said the WHO aid was moved through Gaza “without any looting incident, despite the high-risk conditions along the route,” he said. He said the WHO “calls for the immediate, unimpeded and sustained delivery of health aid into Gaza through all possible routes”.
Mr Al Shawa said 45 aid lorries arrived in the north and that distribution began on Thursday, based on pre-approved lists of beneficiaries. He called for the establishment of a secure humanitarian corridor to enable sustained and safe delivery of assistance to Gaza's devastated population.
Northern Gaza receives aid via UN humanitarian organisations and the Israel-backed Gaza Humanitarian Foundation has no presence there. The GHF, whose distribution points have been the scene of killings by Israeli forces, as well as stampedes and degrading conditions, only operates up to the Netzarim Corridor, which roughly separates the top third of the strip from the rest of Gaza. It says aid is still being delivered at its distribution points.
Mr Al Mughani said Israel “is simply looking for an excuse to halt the entry of aid”. He said tribal leaders took full responsibility for organising and securing the aid convoys and ensuring their delivery to designated warehouses.
He dismissed the Israeli narrative as “false and completely baseless”. The amount of aid that entered Gaza “is barely a drop in the ocean of immense needs”, he said. “These lies aim to incite discord and prevent starving civilians from receiving even the most basic relief.”
The distribution process, according to the tribal leaders, is now in the hands of internationally recognised organisations. “Our role was to secure the delivery and ensure it reached the people safely,” said Akef Al Masri, commissioner general of the Tribal Affairs Authority. “We affirm that the distribution is being carried out by relevant international and local institutions in accordance with global standards,”
Mr Al Masri also criticised Israel’s continued refusal to allow UN agency UNRWA to participate in the relief effort, calling it a “blatant attempt to eliminate its presence” in Gaza. He said tribal authorities stand ready to support and protect UNRWA’s operations.
For everyday Gazans, the resumption of aid, however small, has brought a moment of hope.
“I’m a widow with six children. None of them can go out or earn money. We’ve been suffering in silence,” Sawsan Hameed, 43, from the Sheikh Radwan neighbourhood, told The National “This morning, I finally got a message from the World Food Programme asking me to come and collect a parcel. It was the first message I received in four months.”
The parcel contained basic food items – things her family could no longer afford in Gaza’s economic spiral and amid rocketing market prices. “We were overjoyed,” she said. “And it only happened because the tribal leaders managed to secure the aid and bring it safely.”
She, like many others, hopes this new mechanism continues. “We just want a dignified life, and for the aid to keep flowing. The occupation must be pressured to stop blocking it.”
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
The Lowdown
Kesari
Rating: 2.5/5 stars
Produced by: Dharma Productions, Azure Entertainment
Directed by: Anubhav Singh
Cast: Akshay Kumar, Parineeti Chopra
GULF MEN'S LEAGUE
Pool A Dubai Hurricanes, Bahrain, Dubai Exiles, Dubai Tigers 2
Pool B Abu Dhabi Harlequins, Jebel Ali Dragons, Dubai Knights Eagles, Dubai Tigers
Opening fixtures
Thursday, December 5
6.40pm, Pitch 8, Abu Dhabi Harlequins v Dubai Knights Eagles
7pm, Pitch 2, Jebel Ali Dragons v Dubai Tigers
7pm, Pitch 4, Dubai Hurricanes v Dubai Exiles
7pm, Pitch 5, Bahrain v Dubai Eagles 2
Recent winners
2018 Dubai Hurricanes
2017 Dubai Exiles
2016 Abu Dhabi Harlequins
2015 Abu Dhabi Harlequins
2014 Abu Dhabi Harlequins
BORDERLANDS
Starring: Cate Blanchett, Kevin Hart, Jamie Lee Curtis
Director: Eli Roth
Rating: 0/5
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
What it means to be a conservationist
Who is Enric Sala?
Enric Sala is an expert on marine conservation and is currently the National Geographic Society's Explorer-in-Residence. His love of the sea started with his childhood in Spain, inspired by the example of the legendary diver Jacques Cousteau. He has been a university professor of Oceanography in the US, as well as working at the Spanish National Council for Scientific Research and is a member of the World Economic Forum’s Global Future Council on Biodiversity and the Bio-Economy. He has dedicated his life to protecting life in the oceans. Enric describes himself as a flexitarian who only eats meat occasionally.
What is biodiversity?
According to the United Nations Environment Programme, all life on earth – including in its forests and oceans – forms a “rich tapestry of interconnecting and interdependent forces”. Biodiversity on earth today is the product of four billion years of evolution and consists of many millions of distinct biological species. The term ‘biodiversity’ is relatively new, popularised since the 1980s and coinciding with an understanding of the growing threats to the natural world including habitat loss, pollution and climate change. The loss of biodiversity itself is dangerous because it contributes to clean, consistent water flows, food security, protection from floods and storms and a stable climate. The natural world can be an ally in combating global climate change but to do so it must be protected. Nations are working to achieve this, including setting targets to be reached by 2020 for the protection of the natural state of 17 per cent of the land and 10 per cent of the oceans. However, these are well short of what is needed, according to experts, with half the land needed to be in a natural state to help avert disaster.
Veere di Wedding
Dir: Shashanka Ghosh
Starring: Kareena Kapoo-Khan, Sonam Kapoor, Swara Bhaskar and Shikha Talsania
Verdict: 4 Stars
SERIE A FIXTURES
Saturday (All UAE kick-off times)
Cagliari v AC Milan (6pm)
Lazio v Napoli (9pm)
Inter Milan v Atalanta (11.45pm)
Sunday
Udinese v Sassuolo (3.30pm)
Sampdoria v Brescia (6pm)
Fiorentina v SPAL (6pm)
Torino v Bologna (6pm)
Verona v Genoa (9pm)
Roma V Juventus (11.45pm)
Parma v Lecce (11.45pm)
'Moonshot'
Director: Chris Winterbauer
Stars: Lana Condor and Cole Sprouse
Rating: 3/5
The Transfiguration
Director: Michael O’Shea
Starring: Eric Ruffin, Chloe Levine
Three stars
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
THE DEALS
Hamilton $60m x 2 = $120m
Vettel $45m x 2 = $90m
Ricciardo $35m x 2 = $70m
Verstappen $55m x 3 = $165m
Leclerc $20m x 2 = $40m
TOTAL $485m
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
UAE v IRELAND
All matches start at 10am, and will be played in Abu Dhabi
1st ODI, Friday, January 8
2nd ODI, Sunday, January 10
3rd ODI, Tuesday, January 12
4th ODI, Thursday, January 14
Company: Instabug
Founded: 2013
Based: Egypt, Cairo
Sector: IT
Employees: 100
Stage: Series A
Investors: Flat6Labs, Accel, Y Combinator and angel investors
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
LEAGUE CUP QUARTER-FINAL DRAW
Stoke City v Tottenham
Brentford v Newcastle United
Arsenal v Manchester City
Everton v Manchester United
All ties are to be played the week commencing December 21.
MATCH INFO
Chelsea 0
Liverpool 2 (Mane 50', 54')
Red card: Andreas Christensen (Chelsea)
Man of the match: Sadio Mane (Liverpool)
The Little Things
Directed by: John Lee Hancock
Starring: Denzel Washington, Rami Malek, Jared Leto
Four stars