The UAE has highlighted that the role of the UN Palestinian refugee agency UNRWA is “indispensable and irreplaceable”, joining 117 other countries in voicing support for the agency.
Presenting the UAE's statement at a pledging conference for the agency in New York, Mohammed Abushahab, UAE ambassador to the UN, said the country rejected any attempts to undermine its role in Gaza as it “provides a glimmer of hope to Palestinian refugees in these difficult circumstances”.
“My country stands in solidarity with the UNRWA’s efforts to continue its vital role despite the serious challenges” it faces.
Nearly 200 UNRWA employees have been killed, with Israel attacking many of its facilities and accusing some of its staff of involvement in the October 7 Hamas attack on Israel.
Several countries resumed funding after suspending it, with the UN conducting an internal investigation into its workings.
Since the outbreak of the conflict last October, the UAE has “provided an additional contribution to the UNRWA, amounting to $20 million to support our Palestinian brothers in Gaza”, Mr Abushahab added.
During the session, the UN Secretary-General Antonio Guterres appealed to all UN member states to “protect the UNRWA, protect the UNRWA staff and protect the UNRWA’s mandate – including through funding”.
“Let me be clear: there is no alternative to the UNRWA,” he added.
The agency was created in 1949 by a UN General Assembly to serve Palestinian refugees in Lebanon, Jordan, Syria, the Gaza Strip, the West Bank and Jerusalem.
With the war on Gaza entering its 10th month, Mr Abushahab said the UAE “continues to demand an immediate and permanent ceasefire”.
He highlighted the country's humanitarian efforts under the Gallant Knight 3 operation.
So far, the UAE field hospital in Gaza has treated more than 21,000 patients, while the floating hospital at Al Arish in Egypt has treated 700 more.
Since the launch of the aid mission in November, the UAE has provided 33,100 tonnes of urgent supplies to Gaza.
The figures, released by the Ministry of Foreign Affairs, show the aid was delivered by 320 flights, seven ships and 1,243 lorries up until June 13.
Under operation Gallant Knight 3, the UAE also established two hospitals to help those in need, including a field hospital in the southern Gaza Strip and the floating hospital.
It has also helped set up five automatic bakeries and six desalination plants that produce 1.2 million gallons of clean drinking water a day to 600,000 people in the Gaza Strip.
A total of 3,382 tonnes of relief supplies were also sent to isolated parts of Gaza by aid drops.
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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