UAE gives $800m of aid to Gaza, topping list of donor countries

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The UAE has contributed 42 per cent of the total aid sent to Gaza since the war broke out between Israel and Hamas in October 2023, topping the list of donor countries.

The UAE's aid contributions have been valued at $828 million, the German Press Agency (dpa) reported.

The Emirates was among the first countries to respond to the humanitarian crisis in Gaza, with President Sheikh Mohamed launching the Gallant Knight operation to send vital aid by land, air and sea.

This week, the country sent a new batch of ambulances to Gaza. Last month, four UAE aid convoys packed with supplies entered Gaza through the Rafah crossing, carrying essential supplies and winter materials. The convoys consisted of 41 lorries carrying more than 514 tonnes of aid including food, medical items, children's nutritional supplements, clothing, shelter materials and hygiene packages for women, state news agency Wam reported.

Dr Richard Peeperkorn, representative of the World Health Organisation (WHO) in the Palestinian Territory, thanked the UAE for its continuous support in bolstering Gaza’s struggling health services, including the medical evacuation of patients from Gaza.

Under Sheikh Mohamed's initiative to treat Palestinians in the country’s hospitals, 2,127 patients and companions have been brought to the UAE in 22 medical evacuations.

The UAE has also made substantial efforts to provide advanced care to sick and severely injured Palestinians. Since it began operations in December last year, the UAE Field Hospital in the Gaza Strip has treated 50,489 patients. A floating hospital anchored in Al Arish Port in Egypt has treated 7,554 patients since it was launched in February. The Emirates has established two other hospitals, one with a centre dedicated to providing prosthetic limbs for Palestinians injured in the war.

Stephen Anderson, World Food Programme representative to the Gulf Co-operation Council, pointed out that as food insecurity in Gaza reaches inhumane levels, the UAE's steadfast commitment to supporting the Palestinian people serves as an inspiring example.

So far, the UAE has helped deliver 4,021 tonnes of essential supplies after establishing a maritime corridor from Cyprus to Gaza with international partners. Additionally, the "Birds of Goodness" operation carried out 53 airdrops, delivering 3,623 tonnes of food and relief items to inaccessible areas.

In the space of a year, the UAE has sent 1,620 aid convoys, six shiploads of supplies and 519 airlifts carrying more than 47,000 tonnes of essential items.

Eltayeb Adam, Unicef area representative for the Gulf, emphasised the UAE's efforts to provide life-saving supplies and administer polio vaccines to more than 557,000 children under a $5 million pledge to the UN campaign is a testament to the strength of global solidarity.

A network of desalination plants established by the UAE has helped deliver more than 130 million gallons of clean drinking water to the Gaza Strip. The six plants, on the Rafah border, produce about 1.6 million gallons of water daily and have the capacity to serve up to 600,000 Palestinians.

The UAE has also provided refuge to wounded Gazans and helped them rebuild shattered lives at a dedicated treatment centre at Abu Dhabi's Emirates Humanitarian City.

Reem Al Hashimy, Minister of State for International Co-operation, recently told The National the aid deliveries are “part of the UAE’s continuing commitment to alleviate the immense suffering of Palestinians".

One year of war in Gaza – in pictures

Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm)

RB Leipzig v Freiburg (4.30pm)

Hoffenheim v Hertha Berlin (4.30pm)

Fortuna Dusseldorf v Paderborn (4.30pm)

Augsburg v Wolfsburg (4.30pm)

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

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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The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.

In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
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