Palestinian children inspect a damaged car following Israeli bombardment in Rafah in the southern Gaza Strip, on Wednesday. AFP
Palestinian children inspect a damaged car following Israeli bombardment in Rafah in the southern Gaza Strip, on Wednesday. AFP
Palestinian children inspect a damaged car following Israeli bombardment in Rafah in the southern Gaza Strip, on Wednesday. AFP
Palestinian children inspect a damaged car following Israeli bombardment in Rafah in the southern Gaza Strip, on Wednesday. AFP


The Israel-Gaza war is quickly evolving, but it should also give us pause


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October 18, 2023

Close to two weeks after Hamas’s barbaric attack on Israel, there is a need to try to stand back from the constantly changing news and ask a series of questions, many troubling.

No one doubts Israel’s right to defend itself, but until this weekend, when a few caveats emerged, the West’s top leaders declared themselves so unequivocally behind Israel that it appeared they would not denounce the commission of war crimes in pursuit of Prime Minister Benjamin Netanyahu’s plan to “eliminate Hamas”.

To be clear, Jan Egeland, secretary-general of the Norwegian Refugee Council, has said that the order for one million people to evacuate northern Gaza constitutes “forcible transfer of populations and it’s a war crime”. A UN commission has said that the “complete siege” of Gaza amounts to “collective punishment” – also a war crime. But it is only in the past couple of days that any words of restraint have passed the lips of all those western leaders who have been so keen to stress that they “stand by Israel”.

Before the deadly air strike at Al Ahli Arab Hospital on Tuesday, Abbas Milhem, executive director of the Palestinian Farmers’ Union, was among those who had already lost loved ones in the Israeli bombing of Gaza. He is in the West Bank, but his wife’s elderly parents lived in what he called one of the safest areas of the strip, which had never been targeted before. A week last Monday, two missiles demolished their house without warning, killing everyone inside. Mr Milhem tells me that he fears “ethnic cleansing” in Gaza. “There is no safe place. It is horrible. People are waiting for their death. Why is my father-in-law killed and he is 85 years old? Aren’t we equally human beings?”

  • Protesters gather outside the US consulate in Istanbul, Turkey, in support of Palestinians after an air strike on a Gaza city hospital killed hundreds earlier this week. EPA
    Protesters gather outside the US consulate in Istanbul, Turkey, in support of Palestinians after an air strike on a Gaza city hospital killed hundreds earlier this week. EPA
  • Protesters gather near the US embassy in Tokyo, Japan, to show solidarity with Palestinians in Gaza. AP
    Protesters gather near the US embassy in Tokyo, Japan, to show solidarity with Palestinians in Gaza. AP
  • Protesters wave Palestinian and Syrian opposition flags in support of Gaza residents, in the rebel-held town of Atme in Syria's Idlib province. AFP
    Protesters wave Palestinian and Syrian opposition flags in support of Gaza residents, in the rebel-held town of Atme in Syria's Idlib province. AFP
  • Protesters take part in a pro-Palestinian rally near the Israeli embassy in Amman, Jordan, amid global outrage over the air strike on Al Ahli Arab Hospital in Gaza. EPA
    Protesters take part in a pro-Palestinian rally near the Israeli embassy in Amman, Jordan, amid global outrage over the air strike on Al Ahli Arab Hospital in Gaza. EPA
  • Thousands of pro-Palestinian and Palestinian Americans march towards the Israeli consulate in Chicago during a protest. AP
    Thousands of pro-Palestinian and Palestinian Americans march towards the Israeli consulate in Chicago during a protest. AP
  • Jordanians protest outside the Israeli embassy in Amman following an Israeli air strike which ripped through a Gaza hospital, killing hundreds. AFP
    Jordanians protest outside the Israeli embassy in Amman following an Israeli air strike which ripped through a Gaza hospital, killing hundreds. AFP
  • A rally in support of the people of Gaza after hundreds of Palestinians were killed in a blast at Al Ahli Arab Hospital for which Israel was blamed, though it denied responsibility, in Ramallah in the occupied West Bank. Reuters
    A rally in support of the people of Gaza after hundreds of Palestinians were killed in a blast at Al Ahli Arab Hospital for which Israel was blamed, though it denied responsibility, in Ramallah in the occupied West Bank. Reuters
  • Hezbollah supporters take part in a demonstration after the horrific blast, in southern Beirut. Reuters
    Hezbollah supporters take part in a demonstration after the horrific blast, in southern Beirut. Reuters
  • People gather in Baghdad's Tahrir Square to protest against Israel after it bombed Al Ahli Arab Hospital in Gaza, killing more than 500. Aymen Al-Ameri / The National
    People gather in Baghdad's Tahrir Square to protest against Israel after it bombed Al Ahli Arab Hospital in Gaza, killing more than 500. Aymen Al-Ameri / The National
  • Thousands of people in Iraq, Iran and Jordan rallied to show their outrage in the aftermath of the Israeli air strike. Aymen Al-Ameri/ The National
    Thousands of people in Iraq, Iran and Jordan rallied to show their outrage in the aftermath of the Israeli air strike. Aymen Al-Ameri/ The National
  • Protesters set fire to a Lebanese security building outside the US embassy in Beirut. Reuters
    Protesters set fire to a Lebanese security building outside the US embassy in Beirut. Reuters
  • A wounded protester is carried away outside the US embassy in Beirut. Reuters
    A wounded protester is carried away outside the US embassy in Beirut. Reuters
  • Protesters gather in front of the US embassy in Beirut to demonstrate against an Israeli air strike on Gaza's Al Ahli Hospital. Reuters
    Protesters gather in front of the US embassy in Beirut to demonstrate against an Israeli air strike on Gaza's Al Ahli Hospital. Reuters
  • The blast drew condemnation across the Arab world, and protests were also staged at Israel's embassies in Turkey and Jordan. Reuters
    The blast drew condemnation across the Arab world, and protests were also staged at Israel's embassies in Turkey and Jordan. Reuters
  • People clash with riot police outside the Israeli consulate during a protest to show solidarity with Palestinians, in Istanbul. AFP
    People clash with riot police outside the Israeli consulate during a protest to show solidarity with Palestinians, in Istanbul. AFP
  • Palestinians protest against an Israeli strike on a hospital in Gaza, in the occupied West Bank city of Nablus. EPA
    Palestinians protest against an Israeli strike on a hospital in Gaza, in the occupied West Bank city of Nablus. EPA
  • Palestinians take part in a protest in Tubas, in the Israeli-occupied West Bank. Reuters
    Palestinians take part in a protest in Tubas, in the Israeli-occupied West Bank. Reuters
  • Pro-Israel counter protesters are kept away by police officers as people participate in a candlelight vigil organised by NYU students in support of Palestinians in Washington Square Park in New York. AFP
    Pro-Israel counter protesters are kept away by police officers as people participate in a candlelight vigil organised by NYU students in support of Palestinians in Washington Square Park in New York. AFP
  • A pro-Israel counter protester wrapped in the Flag of Israel is escorted away from a vigil organised by NYU students in support of Palestinians in Washington Square Park in New York. AFP
    A pro-Israel counter protester wrapped in the Flag of Israel is escorted away from a vigil organised by NYU students in support of Palestinians in Washington Square Park in New York. AFP
  • Iranian students and demonstrators throw eggs at the French embassy in Tehran. AFP
    Iranian students and demonstrators throw eggs at the French embassy in Tehran. AFP
  • Several people demonstrate in support of Palestine at the Palestinian Embassy in Bogota, Colombia. EPA
    Several people demonstrate in support of Palestine at the Palestinian Embassy in Bogota, Colombia. EPA
  • Protesters wave Palestinian and Moroccan flags as they gather in front of Parliament Square in Rabat, Morocco. EPA
    Protesters wave Palestinian and Moroccan flags as they gather in front of Parliament Square in Rabat, Morocco. EPA
  • Protesters burn an Israeli flag as they gather in front of Parliament Square. EPA
    Protesters burn an Israeli flag as they gather in front of Parliament Square. EPA
The near-unanimity among top American and European politicians is not necessarily shared by their populaces

Israeli Defence Minister Yoav Gallant appears not to agree. “We are fighting human animals, and we are acting accordingly,” he said last week. Israeli Maj Gen Ghassan Alian, head of the Coordination of Government Activities in the Territories, repeated that description, and said of Gaza’s residents: “You wanted hell. You will get hell.”

Such is the excessive leeway that Israel has been given in the West – for I have yet to hear any of the country’s supporters condemn such language – that the awkward question must be asked: is it because many Israelis have white European ancestry, and Palestinians do not? Do western leaders consider “the only democracy in the Middle East” to be “one of us”, while the mainly Muslim Palestinians are something “other”, something “lesser”? The Arab friends to whom I have put this question are convinced this is the case.

The near-unanimity among top American and European politicians is not necessarily shared by their populaces, going by the large rallies expressing solidarity with Palestinians in cities around the world on Saturday. I have no doubt that most of the tens of thousands who massed had noble intentions; I know good people who have spent decades supporting the Palestinian cause.

But in their angry compassion, was there a danger that some at the rallies were forgetting – or even discounting – the anguish of the families of the 1,400 Israelis who died on what is being called their “9/11”? It may well be correct to put that attack into the longer historical context. You might argue that the Hamas gunmen had been driven literally insane by their people’s suffering and oppression. But it is always a choice to murder a child or burn a family alive in their house.

Why did two women at the London protest see fit to wear images of paragliders – a reference to how some Hamas militants entered Israel? More ambiguously, the slogan “from the river to the sea, Palestine will be free” is not entirely neutral. Those chanting it should at least be aware that to some Jewish ears that sounds like a call for the destruction of the state of Israel.

As the world reels at the devastating death toll from the Al Ahli Arab Hospital bombing, some may query why I even raise these points. Unfortunately, they are very relevant since a surge in support for the Palestinians almost always appears to be accompanied by a horrifying increase in anti-Semitic attacks. Jewish people around the world should not have to fear for their safety over the actions of any Israeli government, but particularly not one so extreme and incompetent that in a recent poll 75 percent of Jewish Israelis said they held it mostly to blame for the lack of security preparedness for the attack.

Supporters of both Palestine and Israel face off in duelling protests at Washington Square Park in New York City on Tuesday. AFP
Supporters of both Palestine and Israel face off in duelling protests at Washington Square Park in New York City on Tuesday. AFP

Lastly, many policymakers must ask themselves how they got Hamas’s trajectory so wrong. Many officials, including Americans and Israelis, wrote former US diplomat Robert Silverman last week, “acted on the belief that Hamas was normalising over time as the government of the Gaza Strip and could be managed.” It wasn’t entirely naive to do so. Hamas had accepted the ballot box and won the last Palestinian Legislative Council elections in 2006.

In Malaysia, where I live, Hamas is so far from being proscribed that it has an office in the capital, Kuala Lumpur. It is hard to sit around a table with representatives of the group, and have a reasonable conversation, and think of them as cold-blooded killers. But that’s exactly what the gunmen of October 7 were. Why, after all this time, can the group not accept – as the PLO has – that the only possible future has to include recognising Israel’s right to exist, as well as an independent Palestinian state? The roots of millions of Israelis are in the Mena region. It has been their home for generations.

Some of these questions demand answers now, even as war is upon us. But what of after? If, by some miracle, there is a swift ceasefire, humanitarian aid is allowed into Gaza, and a UN force is put in place to protect civilians: how can Palestinians and Israelis build a new future, somehow managing to overcome what has happened not just these past days but during the past decades?

“We can make peace and live as good neighbours sharing the land,” Abbas Milhem tells me, with admirable dignity and calm amid his grief, “but only with those who believe in a just peace.”

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Essentials
The flights

Return flights from Dubai to Windhoek, with a combination of Emirates and Air Namibia, cost from US$790 (Dh2,902) via Johannesburg.
The trip
A 10-day self-drive in Namibia staying at a combination of the safari camps mentioned – Okonjima AfriCat, Little Kulala, Desert Rhino/Damaraland, Ongava – costs from $7,000 (Dh25,711) per person, including car hire (Toyota 4x4 or similar), but excluding international flights, with The Luxury Safari Company.
When to go
The cooler winter months, from June to September, are best, especially for game viewing. 

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

Red flags
  • Promises of high, fixed or 'guaranteed' returns.
  • Unregulated structured products or complex investments often used to bypass traditional safeguards.
  • Lack of clear information, vague language, no access to audited financials.
  • Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
  • Hard-selling tactics - creating urgency, offering 'exclusive' deals.

Courtesy: Carol Glynn, founder of Conscious Finance Coaching

Directed: Smeep Kang
Produced: Soham Rockstar Entertainment; SKE Production
Cast: Rishi Kapoor, Jimmy Sheirgill, Sunny Singh, Omkar Kapoor, Rajesh Sharma
Rating: Two out of five stars 

Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Eyasses squad

Charlie Preston (captain) – goal shooter/ goalkeeper (Dubai College)

Arushi Holt (vice-captain) – wing defence / centre (Jumeriah English Speaking School)  

Olivia Petricola (vice-captain) – centre / wing attack (Dubai English Speaking College)

Isabel Affley – goalkeeper / goal defence (Dubai English Speaking College)

Jemma Eley – goal attack / wing attack (Dubai College)

Alana Farrell-Morton – centre / wing / defence / wing attack (Nord Anglia International School)

Molly Fuller – goal attack / wing attack (Dubai College)

Caitlin Gowdy – goal defence / wing defence (Dubai English Speaking College)

Noorulain Hussain – goal defence / wing defence (Dubai College)

Zahra Hussain-Gillani – goal defence / goalkeeper (British School Al Khubairat)

Claire Janssen – goal shooter / goal attack (Jumeriah English Speaking School)         

Eliza Petricola – wing attack / centre (Dubai English Speaking College)

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

Pharaoh's curse

British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

PROFILE OF INVYGO

Started: 2018

Founders: Eslam Hussein and Pulkit Ganjoo

Based: Dubai

Sector: Transport

Size: 9 employees

Investment: $1,275,000

Investors: Class 5 Global, Equitrust, Gulf Islamic Investments, Kairos K50 and William Zeqiri

UAE currency: the story behind the money in your pockets
Updated: October 18, 2023, 2:30 PM