Flames erupt from a high-rise building following an Israeli strike in Gaza city. AP
Flames erupt from a high-rise building following an Israeli strike in Gaza city. AP
Flames erupt from a high-rise building following an Israeli strike in Gaza city. AP
Flames erupt from a high-rise building following an Israeli strike in Gaza city. AP

News

MENA

Israel ramps up offensive and destroys three high-rise buildings in Gaza city

Israeli army claims the buildings were used by Palestinian group Hamas

The National

September 14, 2025

  • English
  • Arabic

The Israeli army on Sunday destroyed three high-rise buildings in Gaza city, as Israel ramps up its offensive there and orders Palestinians to leave.

"A short while ago, the IDF struck two high-rise buildings that were used by the Hamas terrorist organisation in the area of Gaza city," the military said in a statement. It said that Hamas militants "prepared to carry out attacks against" troops in the area of one of the buildings that was struck.

Earlier in the day, the army also destroyed the high-rise building of Al Kawthar in the city, which, it said, was used by Hamas militants. Israeli Defence Minister Israel Katz wrote on X: "The 'Islamic' University in Gaza is going up in smoke. Eliminating the sources of incitement and terror," apparently referring to the buildings that were struck.

In recent days Israel has intensified strikes across Gaza city, destroying multiple high-rise buildings and accusing Hamas of putting surveillance equipment in them. Israel has said it plans to seize the city, where about a million Palestinians have been sheltering, as part of its declared aim of eliminating Hamas, and has intensified attacks on what it has called Hamas's last bastion.

Smoke rises at Al Kawthar tower in Gaza city. EPA
Smoke rises at Al Kawthar tower in Gaza city. EPA

The group's political leadership, which has engaged in on-and-off negotiations on a possible ceasefire and hostage release deal, was attacked by Israel in an air strike in Doha on Tuesday in an attack that drew widespread condemnation. Aid agencies say an Israeli takeover of Gaza city would be catastrophic for a population already facing widespread famine.

Two more Palestinians have died of malnutrition and starvation in Gaza in the past 24 hours, the territory's Health Ministry said on Sunday, taking deaths from such causes to at least 422 people, including 145 children.

The Palestinian news agency Wafa reported that Israeli attacks across the Gaza Strip on Sunday have killed at least 45 people. The toll includes 32 people killed in Gaza city.

The war in Gaza began when Hamas militants stormed into southern Israel on October 7, 2023, killing 1,200 people and abducting 251 more.

Israel’s retaliatory war has killed at least 64,871 Palestinians, according to Gaza’s Health Ministry. It says around half of those killed have been women and children.

Most parts of Gaza have been destroyed, and around 90 per cent of Gaza's population of approximately two million have been displaced.

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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Updated: September 14, 2025, 4:10 PM
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