More than half of the Gaza Strip’s population of 2.3 million is sheltering in Rafah – a town of 150,000 that has been transformed over the course of Israel’s war into a last refuge for displaced civilians. Among the city’s huddled masses are 600,000 children, all of them with an uncertain future and nowhere else to go.
Unicef, the UN’s children’s agency, has described these children as being “at the edge of survival”. The picture the agency’s staff paint is stark. More than a tenth of the children are thought to have a “pre-existing disability, including difficulties seeing, hearing, walking, understanding and learning”.
Out of the 195,000 who are under the age of five, 90 per cent are affected by one or more infectious diseases. These can have catastrophic effects on their health. For instance, empyema, a potentially fatal condition caused by pus pooling around the lungs, is extremely rare in children around the world; doctors in Rafah report it is frighteningly common among those they treat, as a side effect of communicable disease.
Many of these children are also alone. In February, Unicef estimated that 17,000 minors in Gaza were either unaccompanied or separated from their parents. That is a grim situation especially as health and survival outcomes for children in conflict zones left without their parents are statistically much worse.
Unborn children suffer in equal measure. Gaza’s healthcare infrastructure has all but collapsed, along with the prenatal care system. Fewer than a third of the territory’s hospitals are partially functioning – the rest are not functioning at all. Miscarriages, stillbirths, congenital anomalies and infant mortality rates (to say nothing of maternal mortality) have skyrocketed.
All this physical trauma is, of course, accompanied by psychological trauma. The effects of armed conflict on short-term and long-term child mental health are well-established. Anxiety, emotional withdrawal and aggression are common – often long-term – side effects of a childhood in war. Some studies of conflict zones have shown the psychological trauma is particularly acute when children are attacked at school. Israel has directly bombed more than 200 schools in Gaza, the UN says, and in the first three months of the war, according to Gaza Education Ministry officials, more than 4,000 pupils were killed and at least 7,000 more were injured.
The rights of Gazan children “are being gravely violated at a level that has rarely been seen in recent history”, in the words of Ann Skelton, chair of the UN Committee on the Rights of the Child. Ms Skelton has suggested that depriving children of care during conflict could constitute a war crime under international law. Indeed, Israel’s refusal to allow Gazan civilians access to aid for most of the war is thought to be the subject of an investigation by the International Criminal Court.
For Gazans themselves, a greater concern than the pursuit of a day in court may be what an entire generation of maimed and traumatised children – the heirs to Gaza, by and large – means for their community’s future. It is a question Israelis should be asking themselves as well.
It can sometimes be hard for children to grasp concepts like forgiveness and reconciliation; the wisdom needed lies in the years ahead of them. But for adults whose formative years were marred by unspeakable violence, it is even harder.
Martin Sabbagh profile
Job: CEO JCDecaux Middle East
In the role: Since January 2015
Lives: In the UAE
Background: M&A, investment banking
Studied: Corporate finance
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Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
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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
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What went into the film
25 visual effects (VFX) studios
2,150 VFX shots in a film with 2,500 shots
1,000 VFX artists
3,000 technicians
10 Concept artists, 25 3D designers
New sound technology, named 4D SRL
Results
5pm: Al Maha Stables – Maiden (PA) Dh80,000 (Turf) 1,600m; Winner: Reem Baynounah, Fernando Jara (jockey), Mohamed Daggash (trainer)
5.30pm: Wathba Stallions Cup – Maiden (PA) Dh70,000 (T) 1,600m; Winner: AF Afham, Tadhg O’Shea, Ernst Oertel
6pm: Emirates Fillies Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Ghallieah, Sebastien Martino, Jean-Claude Pecout
6.30pm: Emirates Colts Classic – Prestige (PA) Dh100,000 (T) 1,600m; Winner: Yas Xmnsor, Saif Al Balushi, Khalifa Al Neyadi
7pm: The President’s Cup – Group 1 (PA) Dh2,500,000 (T) 2,200m; Winner: Somoud, Adrie de Vries, Jean de Roualle
7.30pm: The President’s Cup – Listed (TB) Dh380,000 (T) 1,400m; Winner: Haqeeqy, Dane O’Neill, John Hyde.
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.