Relatives and friends attend the funerals of two Palestinian men killed in an Israeli air strike at Al Ansar Mosque in the occupied West Bank city of Jenin. Reuters
Relatives and friends attend the funerals of two Palestinian men killed in an Israeli air strike at Al Ansar Mosque in the occupied West Bank city of Jenin. Reuters
Relatives and friends attend the funerals of two Palestinian men killed in an Israeli air strike at Al Ansar Mosque in the occupied West Bank city of Jenin. Reuters
Relatives and friends attend the funerals of two Palestinian men killed in an Israeli air strike at Al Ansar Mosque in the occupied West Bank city of Jenin. Reuters


Losing sight of West Bank turmoil would be a mistake


  • English
  • Arabic

October 24, 2023

A little more than four months ago, The National reported how Israel’s military used an Apache attack helicopter to fire missiles above the occupied West Bank city of Jenin. Many were shocked at the escalation; it was the first time such firepower had been used by Israel since the Second Intifada 20 years before. Fast forward to Sunday, and the level of force being used in the West Bank has only increased: a senior Palestinian official said that an early morning strike by Israeli F-16 warplanes destroyed a mosque in the Jenin refugee camp and a residential building nearby.

Much of the world remains transfixed in horror at the continuing suffering of civilians in Gaza plus the grim wait for an expected Israeli ground invasion. In addition, the violent exchanges taking place along the Israeli-Lebanese border and the possibility of a regional conflict have captured the focus of many diplomats, politicians and analysts. Amid the chaos, the current turmoil in the West Bank has been somewhat overshadowed. This is understandable but a mistake.

Decades of occupation, the cantonisation of Palestinian land by settlers, the subjecting of Palestinian civilians to Israeli military law as well as chronic economic problems such as unemployment and poverty have all left the West Bank more volatile than ever. This risks creating a third front for an Israeli military that is already on collision course with a host of enemies.

Palestinian women look on during the funeral of Anas Manasra, who was killed by Israeli forces, in Qabatiya near Jenin on October 17. Reuters
Palestinian women look on during the funeral of Anas Manasra, who was killed by Israeli forces, in Qabatiya near Jenin on October 17. Reuters

Although there have been attempts to splinter Palestinian society into two entities over the years, those in the West Bank still feel a strong sense of kinship with their family, friends and compatriots in Gaza. As one Bethlehem resident told The National recently: “If Gaza falls, we will suffer immeasurably.” What is taking place in Gaza will have serious repercussions in the West Bank.

The Palestinian Authority has shown itself unable to challenge Israel or to thwart the settlement building that has hamstrung the idea of a truly independent Palestinian state. It has also been outmanoeuvred politically, and many Palestinians are acutely aware of this powerlessness and failing leadership. The idea of law and order in the West Bank has broken down, as Palestinians are harassed, attacked and sometimes killed with impunity.

A Palestinian pushes a burning tyre during clashes with Israeli troops at the northern entrance of the West Bank city of Ramallah. EPA
A Palestinian pushes a burning tyre during clashes with Israeli troops at the northern entrance of the West Bank city of Ramallah. EPA

Into this vacuum have stepped several armed factions that act independently of the Palestinian Authority and are, as in Jenin, further adding to a powder-keg situation. This is nothing to say of the situation in Jerusalem where anger at the seizure of Palestinian homes by Israelis has added to the resentment caused by provocative and inflammatory visits to Al Aqsa Mosque by extremist Jewish Israelis, facilitated by the security forces. The fact that Hamas’s October 7 attack was called Al Aqsa Flood shows how the issue of Jerusalem remains a key part of the conflict.

Israeli governments have ignored repeated warnings and advice from Arab countries concerning Jerusalem and the West Bank for years. Meanwhile, settlers, who now have representation at the highest levels of Israel’s government, have entangled the Israeli state in decades of West Bank unrest. Several critical voices in Israel have already attacked what they see as the misuse of the country’s military to protect and enable the settler project in the West Bank, leaving the border with Gaza relatively unprotected. The acute violence witnessed in Gaza has only exposed Israeli strategic failure in the West Bank, too.

Right now, much of the focus is on finding a way to reach a ceasefire in Gaza and to get critical humanitarian aid to millions of civilians. And rightly so. But October 7 was a pivotal moment, and there should be no going back to the failed policies of the past. Finding a new path forward to tackle the underlying causes of the Palestinian-Israeli conflict is vital – and this means ending the mistreatment of Palestinians in the West Bank who have been living under the world’s longest military occupation. The tragedy is that it took a full-scale war in Gaza and the deaths of many Palestinian and Israeli civilians to end years of political neglect and bring the long-simmering situation in Palestine to light.

  • Palestinians look for survivors of Israeli bombardment of the Gaza Strip at Nusseirat refugee camp. AP
    Palestinians look for survivors of Israeli bombardment of the Gaza Strip at Nusseirat refugee camp. AP
  • A survivor is found in the rubble in Nusseirat. AP
    A survivor is found in the rubble in Nusseirat. AP
  • A man is given oxygen and pulled from the rubble in Nusseirat. AP
    A man is given oxygen and pulled from the rubble in Nusseirat. AP
  • This desperate search for survivors is being replicated across the Gaza Strip. AP
    This desperate search for survivors is being replicated across the Gaza Strip. AP
  • Yocheved Lifshitz speaks to the media outside a Tel Aviv hospital after being released by Hamas. EPA
    Yocheved Lifshitz speaks to the media outside a Tel Aviv hospital after being released by Hamas. EPA
  • Israeli women who were held hostage by Palestinian Hamas militants, Yocheved Lifshitz and Nurit Cooper (also known as Nurit Yitzhak), are released by the militants. Reuters
    Israeli women who were held hostage by Palestinian Hamas militants, Yocheved Lifshitz and Nurit Cooper (also known as Nurit Yitzhak), are released by the militants. Reuters
  • Israeli Prime Minister Benjamin Netanyahu, right, welcomes French President Emmanuel Macron before their talks in Jerusalem. AP
    Israeli Prime Minister Benjamin Netanyahu, right, welcomes French President Emmanuel Macron before their talks in Jerusalem. AP
  • Palestinians search for casualties at the site of an Israeli air strike on a house in Khan Younis, in the southern Gaza Strip. Reuters
    Palestinians search for casualties at the site of an Israeli air strike on a house in Khan Younis, in the southern Gaza Strip. Reuters
  • Palestinians inspect the damage of a destroyed house that was hit by an Israeli air strike in Khan Younis. AP
    Palestinians inspect the damage of a destroyed house that was hit by an Israeli air strike in Khan Younis. AP
  • Ms Cooper and Ms Lifshitz arrive at the Tel Aviv Sourasky Medical Centre after being released by Hamas on Monday. AFP
    Ms Cooper and Ms Lifshitz arrive at the Tel Aviv Sourasky Medical Centre after being released by Hamas on Monday. AFP
  • A woman cries next to the rubble of a building after Israeli strikes on Rafah in the south of the Gaza Strip. AFP
    A woman cries next to the rubble of a building after Israeli strikes on Rafah in the south of the Gaza Strip. AFP
  • Wateen, a 14-month-old Palestinian baby, who was wounded in an Israeli strike that killed her mother and injured her twin brother Ahmed, recovers at Nasser hospital, in Khan Younis, Gaza Strip. Reuters
    Wateen, a 14-month-old Palestinian baby, who was wounded in an Israeli strike that killed her mother and injured her twin brother Ahmed, recovers at Nasser hospital, in Khan Younis, Gaza Strip. Reuters
  • A Palestinian girl clutches salvaged books as people look for survivors in the rubble of a destroyed building hit in an Israeli strike in Khan Younis. AFP
    A Palestinian girl clutches salvaged books as people look for survivors in the rubble of a destroyed building hit in an Israeli strike in Khan Younis. AFP
  • People mourn during the funeral of members of the Abu Morad family who died following Israeli strikes, in Khan Younis. AFP
    People mourn during the funeral of members of the Abu Morad family who died following Israeli strikes, in Khan Younis. AFP
  • A wounded Palestinian man arrives at Nasser Medical Complex, following Israeli air strikes on the town of Khan Younis in the southern Gaza Strip. AP
    A wounded Palestinian man arrives at Nasser Medical Complex, following Israeli air strikes on the town of Khan Younis in the southern Gaza Strip. AP
  • Red Crescent Society employees sort humanitarian aid bound for Palestinians in Gaza, at a warehouse in Arish, Egypt. EPA
    Red Crescent Society employees sort humanitarian aid bound for Palestinians in Gaza, at a warehouse in Arish, Egypt. EPA
  • Ayman Abou Chamalah stands next to his daughter Mecca as she receives care inside an incubator at a hospital in Rafah. AFP
    Ayman Abou Chamalah stands next to his daughter Mecca as she receives care inside an incubator at a hospital in Rafah. AFP
  • Israeli soldiers carry the coffin of Erik Kraunik, chief of security in the kibbutz of Be'eri, during his funeral at a cemetery in Yehud, Israel. AP
    Israeli soldiers carry the coffin of Erik Kraunik, chief of security in the kibbutz of Be'eri, during his funeral at a cemetery in Yehud, Israel. AP
  • A man sits among the rubble of a building destroyed in Israel's bombardment of Rafah, in the southern Gaza Strip. AFP
    A man sits among the rubble of a building destroyed in Israel's bombardment of Rafah, in the southern Gaza Strip. AFP
  • A Red Crescent worker sorts aid for Palestinians in Khan Younis, in the southern part of the blockaded enclave. Reuters
    A Red Crescent worker sorts aid for Palestinians in Khan Younis, in the southern part of the blockaded enclave. Reuters
  • Israeli soldiers take part in a drill near the border with Gaza ahead of an expected ground invasion. EPA
    Israeli soldiers take part in a drill near the border with Gaza ahead of an expected ground invasion. EPA
  • Men fill fuel containers with drinking water in Rafah. AFP
    Men fill fuel containers with drinking water in Rafah. AFP
  • Smoke billows over Gaza after an air strike, as seen from southern Israel. AP
    Smoke billows over Gaza after an air strike, as seen from southern Israel. AP
  • A person holds a child as Palestinians gather in Khan Younis at the site of a house destroyed during an Israeli bombardment. Reuters
    A person holds a child as Palestinians gather in Khan Younis at the site of a house destroyed during an Israeli bombardment. Reuters
  • Israeli soldiers sit on top of a tank near the border with Gaza. Getty Images
    Israeli soldiers sit on top of a tank near the border with Gaza. Getty Images
  • Buildings destroyed by Israeli air strikes in Khan Younis. Reuters
    Buildings destroyed by Israeli air strikes in Khan Younis. Reuters
  • Palestinians are evacuated from a building in Rafah that was hit during Israel's bombardment. AP
    Palestinians are evacuated from a building in Rafah that was hit during Israel's bombardment. AP
  • Shahar Idan, 9, mourns during the funeral of his brother Maayan, 18, who was killed by Hamas gunmen in the kibbutz of Nahal Oz. His father Tzahi is being held hostage in Gaza. Reuters
    Shahar Idan, 9, mourns during the funeral of his brother Maayan, 18, who was killed by Hamas gunmen in the kibbutz of Nahal Oz. His father Tzahi is being held hostage in Gaza. Reuters
  • Palestinian doctors treat a premature baby at Al Aqsa Hospital in Deir Al Balah, Gaza. AP
    Palestinian doctors treat a premature baby at Al Aqsa Hospital in Deir Al Balah, Gaza. AP
  • Rescue crews search for bodies after Hamas militants attacked the kibbutz of Be'eri in Israel. Getty Images
    Rescue crews search for bodies after Hamas militants attacked the kibbutz of Be'eri in Israel. Getty Images
  • Lorries carrying humanitarian aid head to Deir Al Balah after crossing from Egypt through Rafah. Bloomberg
    Lorries carrying humanitarian aid head to Deir Al Balah after crossing from Egypt through Rafah. Bloomberg
  • Palestinians evacuate survivors in Deir Al Balah after an Israeli bombardment. AP
    Palestinians evacuate survivors in Deir Al Balah after an Israeli bombardment. AP
  • Smoke rises after Israeli air strikes on Gaza. EPA
    Smoke rises after Israeli air strikes on Gaza. EPA
  • Israeli soldiers at a position along the border with Lebanon. EPA
    Israeli soldiers at a position along the border with Lebanon. EPA
  • A woman leans against the window of an ambulance outside Kuwait Hospital after an Israeli strike in Rafah. AFP
    A woman leans against the window of an ambulance outside Kuwait Hospital after an Israeli strike in Rafah. AFP
  • A Palestinian cries as the body of his daughter is recovered from beneath the rubble of a building destroyed during an Israeli air strike on Rafah. AFP
    A Palestinian cries as the body of his daughter is recovered from beneath the rubble of a building destroyed during an Israeli air strike on Rafah. AFP
  • A convoy carrying humanitarian aid arrives in Rafah after crossing into the Gaza Strip from Egypt. Bloomberg
    A convoy carrying humanitarian aid arrives in Rafah after crossing into the Gaza Strip from Egypt. Bloomberg
  • The pictures of more than 1,000 people abducted or killed during the attack by Hamas militants are displayed on empty seats at Tel Aviv University. Getty
    The pictures of more than 1,000 people abducted or killed during the attack by Hamas militants are displayed on empty seats at Tel Aviv University. Getty
  • Palestinians are evacuated from buildings in Rafah after the bombardment of the Gaza Strip. AP
    Palestinians are evacuated from buildings in Rafah after the bombardment of the Gaza Strip. AP
  • Israeli soldiers gather at an undisclosed location near the border with Gaza. EPA
    Israeli soldiers gather at an undisclosed location near the border with Gaza. EPA
  • Palestinians mourn outside a house in Gaza struck by Israel. Reuters
    Palestinians mourn outside a house in Gaza struck by Israel. Reuters
  • A bullet-riddled fridge in a house in the kibbutz of Kissufim in southern Israel, where 14 people were killed and four were abducted by Hamas militants on October 7. AP
    A bullet-riddled fridge in a house in the kibbutz of Kissufim in southern Israel, where 14 people were killed and four were abducted by Hamas militants on October 7. AP
  • Football fans inside Anfield stadium hold up Palestine flags during the Liverpool-Everton derby on Saturday. Reuters
    Football fans inside Anfield stadium hold up Palestine flags during the Liverpool-Everton derby on Saturday. Reuters
  • Palestinians wounded in the bombardment of Gaza are taken to Al Asa Hospital in Deir Al Balah. AP
    Palestinians wounded in the bombardment of Gaza are taken to Al Asa Hospital in Deir Al Balah. AP
  • Rescuers search for victims and survivors in buildings destroyed by air strikes in Khan Younis, Gaza. Getty
    Rescuers search for victims and survivors in buildings destroyed by air strikes in Khan Younis, Gaza. Getty
  • Residents of Tel Aviv show support for the families of hostages being held in Gaza by Hamas. Reuters
    Residents of Tel Aviv show support for the families of hostages being held in Gaza by Hamas. Reuters
What are the main cyber security threats?

Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

NATIONAL%20SELECTIONS
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COMPANY%20PROFILE
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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

Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

RESULT

Manchester United 2 Burnley 2
Man United:
 Lingard (53', 90' 1)
Burnley: Barnes (3'), Defour (36')

Man of the Match: Jesse Lingard (Manchester United)

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

England's Ashes squad

Joe Root (captain), Moeen Ali, Jimmy Anderson, Jofra Archer, Jonny Bairstow, Stuart Broad, Rory Burns, Jos Buttler, Sam Curran, Joe Denly, Jason Roy, Ben Stokes, Olly Stone, Chris Woakes. 

PREMIER LEAGUE RESULTS

Bournemouth 1 Manchester City 2
Watford 0 Brighton and Hove Albion 0
Newcastle United 3 West Ham United 0
Huddersfield Town 0 Southampton 0
Crystal Palace 0 Swansea City 2
Manchester United 2 Leicester City 0
West Bromwich Albion 1 Stoke City 1
Chelsea 2 Everton 0
Tottenham Hotspur 1 Burnley 1
Liverpool 4 Arsenal 0

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

NBA FINALS SO FAR

(Toronto lead 3-2 in best-of-seven series)

Game 1 Raptors 118 Warriors 109

Game 2 Raptors 104 Warriors 109

Game 3 Warriors 109 Raptors 123

Game 4 Warriors 92 Raptors 105

Game 5 Raptors 105 Warriors 106

Game 6 Thursday, at Oakland

Game 7 Sunday, at Toronto (if needed)

First Person
Richard Flanagan
Chatto & Windus 

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Updated: October 24, 2023, 10:32 AM