Heavy shelling has hit Gaza city after the Israeli army began mobilising more forces for an assault to reoccupy the enclave’s largest urban area.
“It was very difficult, the shelling came with all kinds of weapons from quadcopters, tanks, warplanes, from everywhere. It was like hell,” resident Madleen Abu Saif, 29, told The National on Wednesday.
“We tried to stay away from the windows and the street, and we stayed close to the house door so that we could evacuate immediately if necessary.”
Hospital officials said at least 24 people were killed in strikes overnight into Wednesday and 113 on Tuesday, more than half of them in Gaza city.
Waed Abu Zaher, 32, who lives in the city's Sheikh Ridwan neighbourhood, said “burning bombs” were falling from quadcopters every night. “Last night one of the bombs fell right in front of our home’s door,” she said.
“We were inside and we couldn’t do anything, just waiting for our last moment to come. The shelling was everywhere. It was truly a horrible night. I didn’t think we would survive.”
Like many in Gaza city she feels conflicted over whether to flee again. “It is humiliating to flee again, to live in a tent again. We are trying to stay in our home, I don’t know for how long. But in any case, we are preparing ourselves for the last moment of fleeing.”
Israeli officials claim Gaza city remains a Hamas stronghold above a vast underground tunnel network, even after significant ground assaults earlier in the war.
The Israeli military has intensified air and ground assaults on the outskirts of the city, particularly in western neighbourhoods, forcing people to flee towards the coast, humanitarian groups said.
The Site Management Cluster said on Wednesday that many families were trapped by the prohibitive cost of moving, logistical hurdles and a lack of safe places. “Palestinians are also reluctant to move due to the fear of not being able to return or exhaustion from repeated displacement,” it added.
The twin threats of combat and famine are becoming more acute, Palestinians and aid workers say, with most families in Gaza city displaced multiple times during the 23-month war.
Children pay price
Israeli Prime Minister Benjamin Netanyahu and military commanders told reservists on Tuesday that the assault on Gaza city was entering what they hoped would be a “decisive stage” of the war.
Army chief Lt Gen Eyal Zamir told reservists Israel was aiming for “decisive victory” in Gaza. “We are preparing for the continuation of the war. We are going to increase and enhance the strikes of our operation, and that is why we called you,” he said.
Campaign groups said hundreds of Israelis were ignoring call-ups in protest against the war. Israeli media said the call-up was the largest mobilisation of reservists since the war began, with 40,000 ready to report for duty. The military said last month that 60,000 reserve orders were being issued.
Since the war began on October 7, 2023, with a Hamas-led attack on Israel, more than 63,700 Palestinians have been killed, including more than 2,300 while seeking aid.
At least 21,000 children have been disabled in the war in Gaza, a United Nations committee said on Wednesday. Around 40,500 children have suffered “war-related injuries” in the nearly two years since the conflict began, and more than half of them have been left disabled, according to the UN Committee on the Rights of Persons with Disabilities.
Reviewing the situation in the Palestinian territories, it said Israeli displacement orders during the army’s assault on Gaza were “often inaccessible” to people with hearing or visual impairments, “rendering [forced] evacuation impossible”.
Awar Qalb
Director: Jamal Salem
Starring: Abdulla Zaid, Joma Ali, Neven Madi and Khadija Sleiman
Two stars
The specs
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Jetour T1 specs
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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
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Rashid & Rajab
Director: Mohammed Saeed Harib
Stars: Shadi Alfons, Marwan Abdullah, Doaa Mostafa Ragab
Two stars out of five