UN staff members inspect the remains of a car used by US-based aid group World Central Kitchen that was hit by an Israeli strike in central Gaza on Monday. AFP
UN staff members inspect the remains of a car used by US-based aid group World Central Kitchen that was hit by an Israeli strike in central Gaza on Monday. AFP
UN staff members inspect the remains of a car used by US-based aid group World Central Kitchen that was hit by an Israeli strike in central Gaza on Monday. AFP
UN staff members inspect the remains of a car used by US-based aid group World Central Kitchen that was hit by an Israeli strike in central Gaza on Monday. AFP


Gaza aid worker deaths send a chilling message


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April 03, 2024

Less than three weeks ago, Erin Gore – the chief executive of the World Central Kitchen charity – was in Abu Dhabi as the UAE co-ordinated efforts with the non-profit to avert famine in Gaza. In a joint interview with The National alongside Reem Al Hashimy, the UAE’s Minister of State for International Co-operation, Ms Gore spoke for many people frustrated at the dire situation in the Palestinian enclave when she said: “I cannot sleep at night, knowing we are not trying. I believe the greatest failure is to do nothing at all.”

That call was answered by WCK staff and volunteers, who along with another charity called Open Arms, helped organise food relief to Gaza through a maritime corridor with the help of the UAE, Cyprus and other partners. Among the WCK workers was a team of seven international humanitarians who had delivered 100 tonnes of food aid brought in through the sea corridor before their convoy – which was travelling through a deconflicted zone in armoured vehicles clearly bearing the WCK logo – was hit in an Israeli air strike on Deir Al Balah on Monday, despite co-ordinating its movements with Israel’s military.

UAE Minister of State Reem Al Hashimy, right, and World Central Kitchen CEO Erin Gore met in Abu Dhabi last month to co-ordinate aid efforts to Gaza. Photo: UAE Ministry for Foreign Affairs
UAE Minister of State Reem Al Hashimy, right, and World Central Kitchen CEO Erin Gore met in Abu Dhabi last month to co-ordinate aid efforts to Gaza. Photo: UAE Ministry for Foreign Affairs

Israeli officials have said they will investigate, but few will soon forget the images of the aid workers’ bodies, some with their passports, laid out after the attack. The shocking incident took place shortly after Israel’s operation in Gaza’s Al Shifa Hospital reduced much of the medical complex to rubble and Palestinian civilians continue to die not only from bombardment but from disease and hunger. With increased attacks, the rules and norms of war, such as protecting medical and humanitarian workers, have been discarded.

The reality is this: an effective humanitarian operation cannot be run while a war rages and aid workers, journalists, doctors and ambulance drivers are targeted. Israel’s indifference to the lives of Palestinian civilians and its obstruction of aid through Gaza’s land crossings have forced some of its allies and partners to rely on sub-optimal aid operations such as air drops and sea corridors. The brutal strike on the WCK convoy, coupled with the deaths of more than 150 UN workers since October 7, sends a chilling message: if you come to help in Gaza, no one can guarantee your safety.

Those who have been giving political and diplomatic cover to Israel or making excuses for the egregious conduct of its armed forces are now confronted with an attack for which there is no alibi, and few will be reassured by Israel’s claim that it will scrutinise the incident; such a probe is likely to join a long list of other, inconclusive investigations that have punctuated this decades-long conflict.

A lack of accountability in this war is setting a dangerous precedent for the future, one in which aid workers such as the WCK staff who, as Ms Gore said in Abu Dhabi “thrive in making hot meals”, can be killed by a military wielding some of the world’s most advanced technology. WCK has since suspended its operation in Gaza, and Palestinian civilians will suffer as a result. Almost six months into this catastrophic war, things are going from bad to worse. Something needs to change.

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Ten tax points to be aware of in 2026

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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

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Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.

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Started: 2019
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Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
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Updated: April 03, 2024, 9:10 AM