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The UN Palestinian refugee agency warned on Friday that dismantling it would undermine the Gaza ceasefire agreement and sabotage the enclave's recovery and political transition.
Philippe Lazzarini, head of UNRWA, spoke to reporters after a closed-door briefing to the UN Security Council to stress that the agency’s disintegration would “immeasurably” worsen the already catastrophic living conditions of Palestinians in Gaza.
“In the West Bank, the Palestinian Authority has stated clearly that it does not have the financial resources or capacity to compensate for the loss of UNRWA’s services,” he said.
Mr Lazzarini said his organisation’s ability to directly provide education and health care far exceeds that of any other entity and these services can only be transferred to a “functioning state”.
He criticised a “fierce, global disinformation” campaign against the agency, citing intense diplomatic pressure from Israel.
The UNRWA chief told the Security Council that Israeli officials and their affiliates have been lobbying parliaments and governments in major donor countries. He also pointed to recent billboards and advertisements in cities like New York that accused UNRWA of terrorism.
He said these advertisements were paid for by the Israeli foreign affairs ministry, which had received a funding boost of $150 million – about one sixth of UNRWA’s annual operating budget – for such propaganda.
In less than two weeks, the Israeli laws banning UNRWA’s operations in the occupied Palestinian Territories will take effect.
“Full implementation will be catastrophic,” Mr Lazzarini said.
Nicolas De Riviere, France’s UN envoy, told reporters that UNRWA remains “absolutely indispensable” in Gaza, in the West Bank and beyond.
“It would be quite a contradiction to close UNRWA while implementing the ceasefire agreement. Because, on the one hand you will try to improve the situation in Gaza, to improve the humanitarian situation. On the other hand, since there is no credible Plan B for UNRWA. Gaza would just suffer and the situation will further deteriorate. So I think there is that obvious contradiction. So we will discuss that,” Mr De Riviere said.
In October, Israel passed laws in the Knesset that would prohibit the UN agency’s operations in areas under Israeli control and bar Israeli officials from co-ordinating with UNRWA personnel.
Israel claims that a dozen UNRWA employees colluded with the Palestinian militant group Hamas on October 7, 2023.
A series of probes, including one led by France's former foreign minister Catherine Colonna, found some “neutrality-related issues” at UNRWA but stressed that Israel had not provided evidence supporting its allegations.
Electoral College Victory
Trump has so far secured 295 Electoral College votes, according to the Associated Press, exceeding the 270 needed to win. Only Nevada and Arizona remain to be called, and both swing states are leaning Republican. Trump swept all five remaining swing states, North Carolina, Georgia, Pennsylvania, Michigan and Wisconsin, sealing his path to victory and giving him a strong mandate.
Popular Vote Tally
The count is ongoing, but Trump currently leads with nearly 51 per cent of the popular vote to Harris’s 47.6 per cent. Trump has over 72.2 million votes, while Harris trails with approximately 67.4 million.
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Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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
