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.
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.
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.
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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more from Janine di Giovanni
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
Company%C2%A0profile
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