As the Israel-Gaza war and its devastating impacts intensify, threaten regional spill-over, and widen global discord, world leaders including the US President rush to the region. As news broke on Tuesday night of a hospital in Gaza being hit with a missile, killing hundreds of civilians, UN Secretary General Antonio Guterres said he was “horrified”, noting that “hospitals and medical personnel are protected under international humanitarian law”.
Mr Guterres is right, of course, but his remarks will have many questioning what the organs responsible for promulgating international humanitarian law – chiefly the UN – can do to contain the spiral of violence, if anything. After all, the UN has itself become a target, intentionally or not, with nearly a dozen UN staff killed in an Israeli air strike last week, along with 30 pupils at UN-run schools.
So where is the UN and what is its role?
The UN has been central to the Palestine-Israel story since its own formation in 1945. Britain, exhausted by the Second World War, wanted to be rid of its Palestinian mandate and referred the issue to the UN in April 1947. Its Special Commission recommended partition into Jewish and Arab states, and the UN General Assembly duly obliged in November 1947 through Resolution 181. But it was not a universally popular verdict, with 33 member states favouring and 23 against or abstaining.
By today’s glacial pace of UN movement, creating and dividing a new state and its peoples in less than a year was indecent haste. That fateful decision spawned decades of strife that bedevils the UN’s Middle East role to the present day.
After the 1948 war, the UN created its first-ever mediation function. But within months the pioneering UN mediator Folke Bernadotte was assassinated by Zionists. Despite this unpropitious beginning, the persistent UN appointed Ralphe Bunche, who won the Nobel Peace Prize for securing the 1949 armistice between Israel and Egypt, Lebanon and Syria.
A long line of UN envoys followed, the latest being the UN Special Coordinator for the Middle East Peace Process. He is backed by many General Assembly and Security Council resolutions reiterating the recognition of Palestinian rights and a two-state solution. However, the UN has lacked implementation capacity. Progress such as the 1970s Camp David Accords and 1990s Oslo Accords was due to influential member states.
It is in mitigating human suffering that the UN comes into its own
But those got undone in previous cycles of Palestinian violence and Israeli repression. Unable to break through them, UN peacemaking became moribund. That is not helped today by a Security Council paralysed by geopolitics and member states polarised between pro-Israel and pro-Palestine camps. The latest Security Council resolution with the modest objective to pause fighting and give Gaza civilians a breather foundered for this reason.
Consequently, the Secretary General cannot exercise his peacemaking functions and is reduced to making general pleas to follow international humanitarian law during hostilities. That is easier said than done when Gaza is so densely populated.
Current peacemaking is not coming from the UN, but from states that carry clout with the warring parties, such as Egypt, Qatar, Saudi Arabia and the US. But their differences mean the necessary compromises will take time.
But the UN could be indispensable when the war ends by legitimising any agreements, rather like the officiant at a wedding, and supervising the parties to keep their promises. It is well-practised in doing that in many places as far apart as Congo and Cambodia.
It was also in the Middle East that the UN created its first-ever peacekeeping mission in 1949 with the UN Truce Supervision Organisation.
That is still there 75 years later, along with sister missions, the UN Disengagement Observer Force created in 1974 for the Golan between Israel and Syria, and the UN Interim Force in Lebanon created in 1978 with a monitoring role on the Lebanon/Israel border.
The three missions have a biennial budget of $612 million and deploy 12,000 personnel.
With no enforcement power, they observe and go between the belligerents during numerous flare-ups. Perhaps they have put out small fires here and there. But they have not deterred any major wars while suffering abuse and aggression from all sides: 438 peacekeepers have been killed over the years.
Their current impotence is shown in Israel-Hezbollah clashes across the Lebanon border and Israeli bombing of Syrian airports. But closing down the missions is not on the cards because it would send perverse signals to the belligerents while removing crucial international eyes and ears on the ground.
UN peacekeepers are less popular globally, as their troubled withdrawals from the Sahel indicate. Nevertheless, could they play a useful postwar role? Possibly, because some neutral security monitoring mechanism will be useful in Gaza. But this depends on trust from all sides. That cannot be assumed.
It is axiomatic to eventual peacebuilding that justice is dispensed for wrongs done during fighting, and human rights grievances tackled.
The Office of the UN High Commissioner for Human Rights has field presences in Israel and Palestine, including Gaza. The Human Rights Council has received numerous reports on the grave situation and passed many resolutions of condemnation and demands for redress. But with some of its own members abusing human rights and the council having no executive authority, its pronouncements have little practical value.
The International Court of Justice is the UN’s principal judicial organ, to which the General Assembly referred the question of legality of Israeli occupation of Palestinian lands in a highly divided vote in 2022. The Court is in no hurry to rule and, anyway, its judgements are only advisories, including its earlier ruling on the illegality of the walls built by Israel to contain Palestinians.
The International Criminal Court is another mechanism invoked by Palestine, which is a signatory to the Rome Statutes while Israel is not. In 2019, the ICC Prosecutor ruled that there was reasonable basis to believe that war crimes were committed by Israeli forces and Hamas in Gaza and the West Bank, justifying further investigations. ICC tardiness to do that has been contrasted with its speed in the much later case of Russian aggression on Ukraine.
In short, the UN’s human rights and judicial mechanisms are unlikely to be able to make a meaningful difference to the evolution of the current crisis. The perverse consequence of delayed accountability is to normalise no-holds-barred war-making, as just seen with the atrocious bombing of a Gaza hospital.
That human suffering is at the centre of Palestine’s long and tragic history is incontestable. Mitigating that is where the UN comes into its own. The Relief and Works Agency for Palestinian Refugees (UNRWA) caters for 5.9 million people in the region including two thirds of Gazans. UNRWA is the de facto provider of services that elsewhere a government would organise, such as education, health care and social protection.
UNRWA has done this since 1949, developing Palestinian skills and capacities, and bringing a modicum of hope. Its Gaza operations with its 13,000 – mostly local – staff have pivoted overnight towards emergency relief. Its 288 schools have been sheltering the displaced from air strikes.
UNRWA is joined by 22 other UN agencies in Palestine, and key are the World Food Programme, World Health Organisation, and Unicef providing life-saving food and healthcare.
Several aid workers have been killed and the courage of those who have survived will be tested further in coming days as they accompany the fleeing population with or without humanitarian corridors and safe zones.
Much of Gaza is likely to be flattened but will need rebuilding if people are to return – or else the evacuations are tantamount to ethnic cleansing. That must not happen, and it is UN agencies that will be central to rebuilding.
The UN’s indispensable humanitarian and recovery role is not contested. What about its underplayed political function? This is not perfect, by any means. But when toxic rivalries among global and regional powers feed the Palestine-Israel dispute, the peace support function of the UN may be the missing piece of the fiendishly complex jigsaw that is the Middle East crisis.
Community Shield info
Where, when and at what time Wembley Stadium in London on Sunday at 5pm (UAE time)
Arsenal line up (3-4-2-1) Petr Cech; Rob Holding, Per Mertesacker, Nacho Monreal; Hector Bellerin, Mohamed Elneny, Granit Xhaka, Alex Oxlade-Chamberlain; Alex Iwobi, Danny Welbeck; Alexandre Lacazette
Arsenal manager Arsene Wenger
Chelsea line up (3-4-2-1) Thibaut Courtois; Cesar Azpilicueta, David Luiz, Gary Cahill; Victor Moses, Cesc Fabregas, N'Golo Kante, Marcos Alonso; Willian, Pedro; Michy Batshuayi
Chelsea manager Antonio Conte
Referee Bobby Madley
Family reunited
Nazanin Zaghari-Ratcliffe was born and raised in Tehran and studied English literature before working as a translator in the relief effort for the Japanese International Co-operation Agency in 2003.
She moved to the International Federation of Red Cross and Red Crescent Societies before moving to the World Health Organisation as a communications officer.
She came to the UK in 2007 after securing a scholarship at London Metropolitan University to study a master's in communication management and met her future husband through mutual friends a month later.
The couple were married in August 2009 in Winchester and their daughter was born in June 2014.
She was held in her native country a year later.
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 specs
Engine: 2.0-litre turbo 4-cyl
Transmission: eight-speed auto
Power: 190bhp
Torque: 300Nm
Price: Dh169,900
On sale: now
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
MATCH INFO
Who: UAE v USA
What: first T20 international
When: Friday, 2pm
Where: ICC Academy in Dubai
UAE currency: the story behind the money in your pockets
UAE%20Warriors%20fight%20card
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Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
bundesliga results
Mainz 0 Augsburg 1 (Niederlechner 1')
Schalke 1 (Caligiuri pen 51') Bayer Leverkusen 1 (Miranda og 81')
The%20specs
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25-MAN SQUAD
Goalkeepers: Francis Uzoho, Ikechukwu Ezenwa, Daniel Akpeyi
Defenders: Olaoluwa Aina, Abdullahi Shehu, Chidozie Awaziem, William Ekong, Leon Balogun, Kenneth Omeruo, Jamilu Collins, Semi Ajayi
Midfielders: John Obi Mikel, Wilfred Ndidi, Oghenekaro Etebo, John Ogu
Forwards: Ahmed Musa, Victor Osimhen, Moses Simon, Henry Onyekuru, Odion Ighalo, Alexander Iwobi, Samuel Kalu, Paul Onuachu, Kelechi Iheanacho, Samuel Chukwueze
On Standby: Theophilus Afelokhai, Bryan Idowu, Ikouwem Utin, Mikel Agu, Junior Ajayi, Valentine Ozornwafor
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
COMPANY%20PROFILE
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SPECS
Toyota land Cruiser 2020 5.7L VXR
Engine: 5.7-litre V8
Transmission: eight-speed automatic
Power: 362hp
Torque: 530Nm
Price: Dh329,000 (base model 4.0L EXR Dh215,900)
MATCH INFO
Liverpool 0
Stoke City 0
Man of the Match: Erik Pieters (Stoke)
Company%C2%A0profile
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Porsche Macan T: The Specs
Engine: 2.0-litre 4-cyl turbo
Power: 265hp from 5,000-6,500rpm
Torque: 400Nm from 1,800-4,500rpm
Transmission: 7-speed dual-clutch auto
Speed: 0-100kph in 6.2sec
Top speed: 232kph
Fuel consumption: 10.7L/100km
On sale: May or June
Price: From Dh259,900
Volvo ES90 Specs
Engine: Electric single motor (96kW), twin motor (106kW) and twin motor performance (106kW)
Power: 333hp, 449hp, 680hp
Torque: 480Nm, 670Nm, 870Nm
On sale: Later in 2025 or early 2026, depending on region
Price: Exact regional pricing TBA
UAE currency: the story behind the money in your pockets
Healthy tips to remember
Here, Dr Mohamed El Abiary, paediatric consultant at Al Zahra Hospital Dubai, shares some advice for parents whose children are fasting during the holy month of Ramadan:
Gradual fasting and golden points - For children under the age of 10, follow a step-by-step approach to fasting and don't push them beyond their limits. Start with a few hours fasting a day and increase it to a half fast and full fast when the child is ready. Every individual's ability varies as per the age and personal readiness. You could introduce a points system that awards the child and offers them encouragement when they make progress with the amount of hours they fast
Why fast? - Explain to your child why they are fasting. By shedding light on the importance of abstaining from food and drink, children may feel more encouraged to give it there all during the observance period. It is also a good opportunity to teach children about controlling urges, doing good for others and instilling healthy food habits
Sleep and suhoor - A child needs adequate sleep every night - at least eight hours. Make sure to set a routine early bedtime so he/she has sufficient time to wake up for suhoor, which is an essential meal at the beginning of the day
Good diet - Nutritious food is crucial to ensuring a healthy Ramadan for children. They must refrain from eating too much junk food as well as canned goods and snacks and drinks high in sugar. Foods that are rich in nutrients, vitamins and proteins, like fruits, fresh meats and vegetables, make for a good balanced diet
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