Israel said on Thursday it would declare its border area with Egypt a "closed military zone" to stop alleged smuggling into Gaza.
Israeli Defence Minister Israel Katz said troops were told to "combat the drone threat", the method by which he claimed weapons were being moved into Gaza. Israel and Egypt share a border of about 200km.
"Today we declare war on those involved in the smuggling – and anyone who breaches the forbidden area will be targeted," he added.
It is the latest signal from Israel that it is prepared to take further military action in the Gaza war despite a ceasefire that came into force on October 10. Dozens of people have been killed in intermittent Israeli attacks in the enclave since then.
Two Palestinians were killed by Israeli fire late on Wednesday, as Israel received the body of another hostage from Hamas. Forensic tests identified the remains as those of Joshua Loitu Mollel, a Tanzanian student whose body was taken to Gaza after he was killed in the Hamas attack of October 7, 2023, the office of Prime Minister Benjamin Netanyahu said.
Mr Mollel, aged 21 at the time, had been in Israel on an agricultural internship programme. The return of the body means there are now six deceased hostages left in Gaza.
Hamas’ armed wing, the Ezzedine Al Qassam Brigades, passed the remains to the Red Cross near Gaza city on Wednesday night, before they was taken to Israeli authorities.
The transfer came as two Palestinians were killed by Israeli forces in central Gaza after crossing the so-called yellow line that marks Israeli-held territory and “advancing towards Israeli troops”, the military said. A statement said the pair approached the Israeli-controlled area in a “threatening” way.
Gaza health authorities said Israeli fire also killed a Palestinian collecting fire wood in central Gaza. The Israeli military said it was not aware of an incident in the area.
Despite near daily violence, the process of returning hostage remains to Israel has continued under a US-brokered ceasefire that took effect on October 10 to pause more than two years of war.
As part of a peace plan put forward by US President Donald Trump, Hamas has turned over all 20 living hostages it held in Gaza in return for the release of 2,000 Palestinian detainees held in Israeli jails. Hamas has also promised to turn over the remains of 28 dead hostages, but says the devastation in the enclave has made finding the bodies difficult. Israel accuses Hamas of stalling.
Separately, the US presented a draft UN Security Council resolution on Wednesday aimed at bolstering Mr Trump's peace plan, including by giving approval to an international security force for the enclave, Washington's mission to the UN said.
US ambassador to the world body, Mike Waltz, shared the draft with the 10 elected members of the Security Council, as well as the UAE, Saudi Arabia, Egypt, Qatar and Turkey, a representative for the US mission said. No date has been set for a vote on the draft.
The US statement said the resolution “welcomes the Board of Peace”, a transitional governing body for Gaza envisioned in Mr Trump's 20-point plan, which he would lead. The statement also “authorises the International Stabilisation Force” outlined in the peace plan.
“Under President Trump's bold leadership, the United States will again deliver results at the UN, not endless talk,” the US representative said.
Under Mr Trump's plan, troops for the stabilisation force would be drawn from mostly Arab and Muslim countries and sent to Gaza to oversee security as the Israeli military withdraws.
The presentation of the UN resolution came as Turkey's intelligence chief Ibrahim Kalin met a Hamas delegation led by senior official Khalil Al Hayya in Istanbul on Wednesday to discuss the ceasefire. The meeting focused on ways to ensure the truce is maintained smoothly and methods to implement the next phase of the peace plan.
School counsellors on mental well-being
Schools counsellors in Abu Dhabi have put a number of provisions in place to help support pupils returning to the classroom next week.
Many children will resume in-person lessons for the first time in 10 months and parents previously raised concerns about the long-term effects of distance learning.
Schools leaders and counsellors said extra support will be offered to anyone that needs it. Additionally, heads of years will be on hand to offer advice or coping mechanisms to ease any concerns.
“Anxiety this time round has really spiralled, more so than from the first lockdown at the beginning of the pandemic,” said Priya Mitchell, counsellor at The British School Al Khubairat in Abu Dhabi.
“Some have got used to being at home don’t want to go back, while others are desperate to get back.
“We have seen an increase in depressive symptoms, especially with older pupils, and self-harm is starting younger.
“It is worrying and has taught us how important it is that we prioritise mental well-being.”
Ms Mitchell said she was liaising more with heads of year so they can support and offer advice to pupils if the demand is there.
The school will also carry out mental well-being checks so they can pick up on any behavioural patterns and put interventions in place to help pupils.
At Raha International School, the well-being team has provided parents with assessment surveys to see how they can support students at home to transition back to school.
“They have created a Well-being Resource Bank that parents have access to on information on various domains of mental health for students and families,” a team member said.
“Our pastoral team have been working with students to help ease the transition and reduce anxiety that [pupils] may experience after some have been nearly a year off campus.
"Special secondary tutorial classes have also focused on preparing students for their return; going over new guidelines, expectations and daily schedules.”
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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
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