The entrance to Ain Al Hilweh camp after Israel's Tuesday night attack. Reuters
The entrance to Ain Al Hilweh camp after Israel's Tuesday night attack. Reuters
The entrance to Ain Al Hilweh camp after Israel's Tuesday night attack. Reuters
The entrance to Ain Al Hilweh camp after Israel's Tuesday night attack. Reuters

Israeli strike on Lebanon's Ain Al Hilweh camp kills 13


Nada Homsi
  • English
  • Arabic

At least 13 people were killed in an Israeli attack on Ain Al Hilweh, Lebanon’s largest Palestinian refugee camp, in the southern city of Saida, the Lebanese Health Ministry said on Tuesday evening.

The ministry said the death toll was still preliminary.

Videos from the aftermath showed rescuers loading several bodies – some so badly mangled that they were no longer whole – on to a lorry.

The Israeli army said it had struck a Hamas military compound that it claimed was used to train for and plan attacks against Israel, but did not specify whether the strike attacked particular members of the group.

“Prior to the strike, steps were taken to mitigate harm to civilians, including the use of precise munition, aerial surveillance and additional intelligence,” the Israeli army said.

In a recorded statement, military spokesman Lt Col Avichai Adraee said the army would “continue to act forcefully against Hamas's attempts to establish a foothold in Lebanon and eliminate its operatives who threaten our security".

Hamas said Israel had fabricated the claim about a training compound, and that the target was an “open sports field frequented by young men from the camp”. It said the victims were young men.

“There are no military installations in the Palestinian camps in Lebanon,” it said in a statement condemning the strike.

Lebanon’s state news agency initially reported that a car convoy near Ain Al Hilweh’s Khalid bin Walid Mosque was hit by an Israeli drone, but later said the attack involved missiles fired from Israeli warplanes at a nearby compound.

The overcrowded and densely packed Ain Al Hilweh camp has an estimated population of more than 60,000 Palestinian refugees, although the real number is believed to be significantly higher.

Hamas led the October 7, 2023 attack on southern Israel that killed about 1,200 people, igniting an Israeli assault on Gaza that killed more than 69,000 Palestinians. Hamas is also a close ally of Hezbollah in Lebanon.

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

Team Angel Wolf Beach Blast takes place every Wednesday between 4:30pm and 5:30pm

Who are the Soroptimists?

The first Soroptimists club was founded in Oakland, California in 1921. The name comes from the Latin word soror which means sister, combined with optima, meaning the best.

The organisation said its name is best interpreted as ‘the best for women’.

Since then the group has grown exponentially around the world and is officially affiliated with the United Nations. The organisation also counts Queen Mathilde of Belgium among its ranks.

LIVING IN...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Updated: November 18, 2025, 11:23 PM