Israel has once more intensified its attacks on Gaza, killing dozens of people and firing at schools, hospitals and aid centres, residents say.
The renewed offensive comes despite hopes that the end of a 12-day air war between Iran and Israel could open the door to peace in Gaza. While talks have resumed on a possible deal with Hamas, the strip continues to be hit by daily strikes.
Adding to the military operations is what is widely viewed as a desperate humanitarian crisis in Gaza, after Israel blockaded aid for more than two months. While some food deliveries have resumed, some of it is controlled by a US and Israeli-backed foundation whose activities have been marred by violence.
More than 20 months into the war, here are the latest developments.
Military campaign
Israel began what it calls Operation Gideon's Chariots in May, taking control of large parts of Gaza as part of its campaign against Hamas. Palestinian officials report daily fatalities as Israel bombards the strip.
Since dawn on Monday, at least 80 Palestinians have been reportedly killed in a series of Israeli air strikes. One of the deadliest attacks occurred on a cafe where 13 people were reported killed and others injured on the Gaza city seafront.
The Palestinian Ministry of Health announced that 28 bodies were brought to hospitals across Gaza in the past 24 hours alone. The death toll since the war began with Hamas's attack on Israel on October 7, 2023, is 56,531, with 133,642 wounded. From March 18, 2025, alone, more than 6,200 people have been killed.
Israel disputes these casualty figures, saying they come from the Hamas-run authorities in Gaza and are too uncritically adopted by the UN. It says its objectives remain to defeat Hamas and return the hostages held by the militants.
The Hamas-run Government Media Office in Gaza says Israel has also attacked more than 250 shelters and refugee camps, housing more than half a million people. “These centres, most of them originally schools, were supposed to be safe havens. Bombing them is a compounded crime,” it said.
“Everything is being targeted now, as if we’re back to the early days of the war. What should we do? We’re exhausted, physically and mentally, and there’s no place left to go,” Jawad Zedan, a 60-year-old resident of Jabalia, told The National.
“They’re targeting shelters and tents. Every metre of Gaza holds death. We keep running from it, but I’m certain the day will come when death can no longer be escaped,” he added.
Humanitarian crisis
Aid workers say it is difficult to get food and medicine into Gaza due to Israeli restrictions, amid warnings of a worsening humanitarian crisis.
On Monday, Israeli forces bombed Al Aqsa Martyrs Hospital in Gaza for the 12th time since the war began. Gaza officials condemned the repeated bombings of medical facilities as “a deliberate attempt to dismantle Gaza’s healthcare infrastructure”.
Amjad Al Shawa, Director of the Palestinian NGO Network in Gaza, described the situation as “a humanitarian catastrophe of historic proportions”. He told The National that “the entire humanitarian system has collapsed”.
According to Mr Al Shawa, more than 80 per cent of hospitals are out of service, most medicines and supplies have run out, more than 60 children have died from malnutrition, and about 100,000 more have severe nutritional deficiencies. More than 80 per cent of Gaza’s territory is now under Israeli forced displacement orders.
He warned of “truly catastrophic scenes” in the coming days unless urgent nutritional and medical aid is delivered. Israel says it is allowing some aid to enter the strip but seeks to prevent it falling into the hands of Hamas. It says the privately run Gaza Humanitarian Foundation has provided almost 50 million meals to people in the strip.
Dozens of people have been reported killed while trying to collect aid from the GHF's warehouses. Israeli troops say they have fired warning shots to control crowds, while the foundation insists it is working in difficult conditions to bring people food.
Tayseer Muhanna, a representative of the media office, said the few aid lorries allowed into Gaza each week, compared to 600 lorries per day before the war, are often prevented from reaching distribution points. “Many who attempt to reach these centres never return. They die trying to find food,” he said.
Civil defence workers warn that many areas remain inaccessible due to continuing attacks, and fuel shortages are severely hampering rescue and ambulance efforts.
Ceasefire talks
The end of the 12-day war between Israel and Iran was followed by a resumption of Gaza ceasefire talks. US President Donald Trump has expressed optimism that a deal could soon be reached, while musing about a wider settlement between Israel and its Arab neighbours.
There has been no clear progress in the talks, although negotiators are engaging with Israel and Hamas to build on the momentum from the ceasefire in Iran. The US, Qatar and Egypt have been trying to broker a new ceasefire since the previous arrangement collapsed in mid-March.
The Israeli Prime Minister Benjamin Netanyahu said the end of the war in Iran “presents an opportunity for a dramatic widening of peace agreements”, which he said Israel was working on. “Alongside the freeing of hostages and defeat of Hamas, there is a window of opportunity that must not be missed,” he said.
Egypt's Foreign Minister Badr Abdelatty spoke to Trump envoy Steve Witkoff on Monday and “emphasised the necessity” of a ceasefire, his office in Cairo said. He said this could be a prelude to achieving Mr Trump's “vision of establishing comprehensive peace”.
Mr Abdelatty said it was necessary to “present a political horizon for the Palestinian cause” that meets demands for an independent state and could “spare the region from repeated cycles of escalation and tension”.
if you go
The flights
Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav.
The tour
While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).
BLACK%20ADAM
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Jaume%20Collet-Serra%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Dwayne%20Johnson%2C%20Sarah%20Shahi%2C%20Viola%20Davis%2C%20Pierce%20Brosnan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3%2F5%3C%2Fp%3E%0A
'My Son'
Director: Christian Carion
Starring: James McAvoy, Claire Foy, Tom Cullen, Gary Lewis
Rating: 2/5
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
The%20Roundup
%3Cp%3EDirector%3A%20Lee%20Sang-yong%3Cbr%3EStars%3A%20Ma%20Dong-seok%2C%20Sukku%20Son%2C%20Choi%20Gwi-hwa%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20PlanRadar%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2013%3Cbr%3E%3Cstrong%3ECo-founders%3A%20%3C%2Fstrong%3EIbrahim%20Imam%2C%20Sander%20van%20de%20Rijdt%2C%20Constantin%20K%C3%B6ck%2C%20Clemens%20Hammerl%2C%20Domagoj%20Dolinsek%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EVienna%2C%20Austria%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EConstruction%20and%20real%20estate%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E400%2B%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3ESeries%20B%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Headline%2C%20Berliner%20Volksbank%20Ventures%2C%20aws%20Gr%C3%BCnderfonds%2C%20Cavalry%20Ventures%2C%20Proptech1%2C%20Russmedia%2C%20GR%20Capital%3C%2Fp%3E%0A
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
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
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
On sale: Now