UAE field hospital in Gaza hit by bomb shrapnel

Live updates: Follow the latest on Israel-Gaza

The UAE's field hospital in Gaza sustained damage after being struck by shrapnel from nearby military operations, leading to a renewed call for emergency workers to be protected as war rages on.

UAE authorities said no one was injured but “several key facilities” in the hospital, based in the city of Rafah in the southern Gaza Strip, were hit on Tuesday.

A video shared on social media on Tuesday night by Operation Gallant Knight 3 – the UAE's humanitarian campaign in support of Palestinians affected by the war – showed debris strewn on the floors of the 200-bed hospital.

The statement did not accuse Israel of being responsible, but the area has been subject to Israeli bombardment since the ceasefire was broken.

“The hospital is still operational despite the challenging conditions and continues to provide medical care to injured Palestinians,” an official from Operation Gallant Knight 3 told The National. Unattended areas of the centre were damaged, they added.

“We already had two cases receiving treatment in the intensive care unit when the incident happened,” the official said.

The operation urged for the safety of health workers in Gaza to be secured to allow for vital services to continue.

“No injuries were reported among the medical staff or personnel working at the site,” it said in a social media post.

“The Emirati medical mission reaffirmed its humanitarian commitment to continue providing medical care to injured Palestinians despite the challenging conditions on the ground.

“The mission also called on relevant authorities to ensure protection measures are in place to safeguard medical teams and maintain uninterrupted hospital operations.”

In May 2024, Sultan Al Kaabi, the director of the hospital at the time, told The National that despite the continuing shelling and Israeli operations in Rafah presenting challenges, the hospital remained determined to deliver services.

Crucial lifeline

More than 51,000 injured Palestinians have been treated at the complex since it opened in December 2023.

Medical teams in the hospital had conducted more than 1,780 surgical operations, from minor to critical, across various specialities, the Ministry of Defence said. The UAE also provided 10 ambulances and 400 tonnes of medical supplies to aid hospitals in the enclave.

The field hospital, which was swiftly assembled by a team of medical professionals and support staff, is equipped with advanced medical technology and supplies.

It specialises in general and orthopaedic surgery, and offers anaesthetic services and intensive care for children and adults. It also provides internal medicine, dentistry, family medicine and psychiatric treatment.

The field hospital has provided critical support to health services which have been decimated by the deadly conflict, which started on October 7, 2023.

The enclave's health sector has come under severe pressure due to continued strikes, which has caused the widespread destruction of medical infrastructure.

A critical shortage of medical personnel and resources has cut off access to health care for many civilians injured in the war, highlighting the importance of humanitarian efforts including the UAE's field hospital and its floating hospital docked off the coast of Al Arish in Egypt.

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

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

While you're here

Gavin Esler: Will 2021 be Boris Johnson's worst year?

Thomas Harding: US relations with Europe could change

Brodie Owen: How England’s new lockdown rules work

Our commentary on Brexit

Alistair Burt: Despite Brexit, Britain can remain a world power
Con Coughlin: Choice of the British people will be vindicated

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.

Part three: an affection for classic cars lives on

Read part two: how climate change drove the race for an alternative

Read part one: how cars came to the UAE