It feels bizarre to “celebrate” Lebanon’s ceasefire with Israel, even though we have been waiting for it for so long. It came after one of the most intense nights of Israeli attacks this war has seen.
I was working late as a journalist at The National in the UAE on Tuesday night, monitoring for updates as the Lebanese and Israeli cabinets debated whether to go ahead with the ceasefire. I admit, I took the late shift selfishly, for my own peace of mind. I wanted to be able to call my family as soon as the news came through and tell them it was over, and that I was coming home to see them.
Instead, news of an Israeli strike on Noueiri, a densely populated neighbourhood in central Beirut, came in. According to Lebanon’s National News Agency, the strike hit a building that housed displaced families. At least seven people were killed.
The air strikes on Beirut suburbs came next: 20 attacks in less than two minutes. I was watching it all unfold on a screen. Images of a fire belt and large plumes of smoke in the Beirut skies – it felt dystopian, just like the past 65 days have.
The Israeli army’s spokesperson for Arab media shared eviction maps on X, marking areas that would be attacked that night, even as the ceasefire discussions continued. Maps like this have become a staple of the psychological warfare that has characterised this conflict. This time, they showed residential areas in central Beirut: Msaitbeh, Ras Beirut, Zqaq El Blat, Mazraa – all neighbourhoods I know by heart. My own neighbourhood, where my family still live, was included in the list.
I frantically called my mother. “Please leave the house now,” I begged her.
“Don’t worry, we’re far,” she responded, in the composed way mothers often do, even though we both knew it wasn’t true.
I spent the next 10 minutes zooming in and out of the maps, calculating the distance between the structures marked in red and my family home. Three minutes by car, six on foot ... Four minutes by car, nine on foot ... All around the targeted buildings were shops and streets I recognised. I know this bakery, this pharmacy, this pastry shop, I know, I know, I know …
With every refresh, I saw a residential building levelled to the ground
Less than an hour after the maps were released, the strikes began, including some that were unannounced. I called my family every five minutes to check they were safe, while scrolling through social media footage of other families fleeing on foot and seeking shelter at hospital entrances and universities.
It felt like I was standing right outside, close enough to watch the deaths and destruction unfold, but not close enough to help.
For the past two months, my phone has served as a peephole into this war. With every refresh, I saw a residential building levelled, a family wiped out or a town destroyed. Another refresh brought a post from a friend pinpointing their home in a razed building, another mourning their family and a third sharing memories from the town where they grew up.
In the blink of an eye in late September, I went from mindlessly scrolling and platform jumping to refreshing my feeds for any news on the safety of my loved ones with bated breath.
My family was one of hundreds forced to leave their home in the south on September 23, when Israel launched raids on dozens of towns and villages. They were stuck in traffic for more than 12 hours as bombs fell around them. I was texting my mother every five minutes on average, asking if they made it to safety and pleading with her to keep me updated.
Every single day since had been a nerve-racking cycle of monitoring the news until I fall asleep for a few hours before I wake up and grab my phone first thing with a pit in my stomach as I check the news again.
My greatest fears now included texting my family on WhatsApp and receiving only one tick, or calling them and not getting an immediate response.
I was a child in Lebanon when the 2006 war erupted, but this war has been different for my generation. This time I don’t hear the bombs, but I’m watching them drop on my country and, somehow, for me, it feels much more terrifying, knowing I’d rather be with my family.
I have watched on X as Israel has dropped dozens of bunker-buster bombs on the Beirut suburbs, rocking the capital and terrorising its residents. I have watched on Instagram as Israeli troops invade Lebanese homes in the south, vandalising properties and mocking their owners. It was on TikTok that I watched a famous Israeli journalist embedded with the army push a button that detonated an entire Lebanese village in the border area.
To say it is a surreal experience is an understatement. Even all of the words I have written here do not describe how it feels to watch the live-streamed destruction of so much of what I’ve known and loved.
Directed by Sam Mendes
Starring Dean-Charles Chapman, George MacKay, Daniel Mays
4.5/5
The specs: 2018 Nissan 370Z Nismo
The specs: 2018 Nissan 370Z Nismo
Price, base / as tested: Dh182,178
Engine: 3.7-litre V6
Power: 350hp @ 7,400rpm
Torque: 374Nm @ 5,200rpm
Transmission: Seven-speed automatic
Fuel consumption, combined: 10.5L / 100km
Ukraine%20exports
%3Cp%3EPresident%20Volodymyr%20Zelenskyy%20has%20overseen%20grain%20being%20loaded%20for%20export%20onto%20a%20Turkish%20ship%20following%20a%20deal%20with%20Russia%20brokered%20by%20the%20UN%20and%20Turkey.%3Cbr%3E%22The%20first%20vessel%2C%20the%20first%20ship%20is%20being%20loaded%20since%20the%20beginning%20of%20the%20war.%20This%20is%20a%20Turkish%20vessel%2C%22%20Zelensky%20said%2C%20adding%20exports%20could%20start%20in%20%22the%20coming%20days%22%20under%20the%20plan%20aimed%20at%20getting%20millions%20of%20tonnes%20of%20Ukrainian%20grain%20stranded%20by%20Russia's%20naval%20blockade%20to%20world%20markets.%3Cbr%3E%22Our%20side%20is%20fully%20prepared%2C%22%20he%20said.%20%22We%20sent%20all%20the%20signals%20to%20our%20partners%20--%20the%20UN%20and%20Turkey%2C%20and%20our%20military%20guarantees%20the%20security%20situation.%22%3C%2Fp%3E%0A
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
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
RESULTS
6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)
6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill
7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby
7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer
8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill
8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass
9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby
COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EKinetic%207%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202018%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Rick%20Parish%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Abu%20Dhabi%2C%20UAE%3Cbr%3E%3Cstrong%3EIndustry%3A%3C%2Fstrong%3E%20Clean%20cooking%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20%2410%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Self-funded%3C%2Fp%3E%0A