Live updates: Follow the latest on Israel-Gaza
Capt Asmaa Saeed Al Ali says flying crucial humanitarian aid into Gaza gave her a sense of honour “to offer a lifeline to embattled Palestinians”.
She is part of the first UAE team that headed to the Egyptian city of Al Arish as part of the Gallant Knight 3 operation in November to support those caught in the conflict.
The National caught up with the Emirati military pilot as pallets filled with medical and food aid were being loaded into the C-130 aircraft at Al Arish ahead of an an air operation.
“I was here from the beginning,” she said, calling it her “national duty”.
Apart from relief aid, Capt Al Ali also flew doctors and teams involved in building the UAE's floating and field hospitals and desalination plants into the Egyptian port city, along with equipment and other items required for the medical facilities.
Flying the C-130 and C-17 aircraft, she was also involved in evacuating injured Palestinians.
Capt Al Ali has also carried out three deliveries by air to areas in Gaza that were not easily accessible by road.
“It is an honour to be able to offer a lifeline to embattled Palestinians caught up in the conflict,” she said, adding how deliveries are crucial to help Gazans who face dire shortages of food and basic necessities.
“I felt honoured when I heard in the news that they were called 'Birds of Goodness'.”
'Each street has a painful story'
Flying above the besieged Gaza Strip, Capt Al Ali said she would often ask her assistant pilot to take control of the C-130 aircraft so she could survey the conditions below.
“I was curious to see what's happening on the ground.”
The images of destruction and devastation evoke a mixed feeling, she said.
“Part of me is happy to see pallets of aid being dropped to help the people, but it is sad to see cities and streets left destroyed due to the conflict.
“You feel each street has a painful story to tell.”
So far, the UAE has carried out dozens of deliveries by air since February, partnering with teams from the Egyptian and Jordanian Air Force to ensure vital aid reaches remote parts of Gaza.
Capt Al Ali believes it's a personal victory for her and her country if the air deliveries “bring a smile on a child's face”.
“Seeing the parachutes from the sky is like seeing the UAE's hands reaching the people inside Gaza.”
The UAE has offered essential financial and humanitarian assistance since the war broke out on October 7, under President Sheikh Mohamed's directives.
Figures released by the Ministry of Foreign Affairs in June showed the Emirates had provided 33,100 tonnes of urgent supplies to Gaza since November.
The aid was delivered by 320 flights, seven ships and 1,243 lorries up until June 13. That amounts to an additional 1,100 tonnes since May.
Talking about the “values instilled in her from a young age”, she credits the UAE Founding Father, the late Sheikh Zayed bin Sultan Al Nahyan, for teaching her to “always look for peace”.
“Our leaders represent peace, and they taught us to help people in need. It is not only a duty or our job, but we are doing what our leaders taught us,” Capt Al Ali added.
She said the “operations to help our brothers in Gaza” will continue.
“I consider myself lucky for having got the opportunity to take on this humanitarian duty,” she said, adding that she's ready to serve anytime and anywhere.
“As an Emirati military pilot, I’m always ready for any duty in any place and at any time.”
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Engine: 1.5-litre
Transmission: 6-speed automatic
Power: 110 horsepower
Torque: 147Nm
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Short-term let permits explained
Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
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
The five pillars of Islam
Padmaavat
Director: Sanjay Leela Bhansali
Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh
3.5/5
Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
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Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
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
