Palestinians gather at the site of an Israeli strike on a camp for displaced people in Rafah that officials say killed at least 45 people. Footage of the injuries has reached smartphones around the world. AFP
Palestinians gather at the site of an Israeli strike on a camp for displaced people in Rafah that officials say killed at least 45 people. Footage of the injuries has reached smartphones around the world. AFP
Palestinians gather at the site of an Israeli strike on a camp for displaced people in Rafah that officials say killed at least 45 people. Footage of the injuries has reached smartphones around the world. AFP
Palestinians gather at the site of an Israeli strike on a camp for displaced people in Rafah that officials say killed at least 45 people. Footage of the injuries has reached smartphones around the wo


Rafah attack means there are no more lines left to cross in Gaza


  • English
  • Arabic

May 28, 2024

Fadi Dukhan is one of hundreds of thousands of Palestinians living in the overcrowded city of Rafah. Shortly after Israeli air strikes on Sunday that Palestinian officials say killed at least 45 people, he gave a harrowing account of the carnage wrought by the attack: “We looked over the wall and found a girl and a young man cut into pieces.”

In a war characterised by a string of atrocities – the killing and kidnapping of civilians, the deaths of aid workers, mass graves outside hospitals as well as the wholesale destruction of homes, schools and businesses – this devastating Israeli strike on Tal Al Sultan, an area designated as a so-called “safe zone” by the Israelis for displaced Palestinians, shows there are no more lines left to cross.

In addition to the many civilian deaths, fires started by Israeli munitions have also inflicted horrific burns, footage of which has reached smartphones around the world. This comes after recent warnings by the International Court of Justice and others that any military operation on Rafah was certain to end in the death and injury of many non-combatants.

For its part, Israel’s military on Sunday said it was investigating the incident but insisted that it hit a Hamas compound “using precise munitions and on the basis of precise intelligence”. Given the litany of ignominious incidents carried out at the hands of Israeli forces since the beginning of this war, few will be convinced by such claims.

Neither will those who value Palestinian lives be reassured by Hamas’ continuing attacks on Israel, such as the rocket barrage aimed at Tel Aviv on Saturday. Far from deterring Israeli forces or raising Palestinian morale, such tactics endanger Israeli civilians and give internal political and military cover to the country’s leadership to continue its devastating collective punishment of Gaza’s people.

How can a way out of this morass be found? Gaza ceasefire talks are set to continue this week, with CIA director William Burns expected to travel to Israel, Egypt and Qatar before mediators meet for a new round of negotiations. It goes without saying that any kind of contact that could halt the carnage is welcome but, sadly, we have been here before. Thus far, progress in the negotiations has only been undermined by atrocities such as Sunday’s incineration of civilians in Tal Al Sultan. It should be clear by now that an immediate truce must come first before more substantive talks about hostages or prisoner releases.

A cessation must come first because this war has by now become the epitome of doing the same things over again and expecting different, or better results. There is no way for Israel to achieve unilaterally its stated goals of freeing its remaining hostages, destroying Hamas or re-establishing its national security. On the contrary, actions like carrying out air strikes on a Palestinian tent city in the aim of killing Hamas operatives will lead only to further, damaging international isolation. Israel is obliged to abide by the International Court of Justice, as demanded by the UN. Similarly, Hamas is caught in a cul-de-sac of militarism and its leaders in Gaza have nowhere to go; it must identify a path to end the fighting. Gaza’s people have already paid too high a price in this war; all parties have a duty to find an end to it.

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

Essentials

The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours 
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.

RACE CARD

6.30pm: Maiden (TB) Dh82,500 (Dirt) 1,200m

7.05pm: Maiden (TB) Dh82,500 (D) 1,900m

7.40pm: Handicap (TB) Dh102,500 (D) 2,000m

8.15pm: Conditions (TB) Dh120,000 (D) 1,600m

8.50pm: Handicap (TB) Dh95,000 (D) 1,600m

9.25pm: Handicap (TB) Dh87,500 (D) 1,400m

Who's who in Yemen conflict

Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government

Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council

Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south

Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

What is the FNC?

The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning. 
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval. 
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
 

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

The low down on MPS

What is myofascial pain syndrome?

Myofascial pain syndrome refers to pain and inflammation in the body’s soft tissue. MPS is a chronic condition that affects the fascia (­connective tissue that covers the muscles, which develops knots, also known as trigger points).

What are trigger points?

Trigger points are irritable knots in the soft ­tissue that covers muscle tissue. Through injury or overuse, muscle fibres contract as a reactive and protective measure, creating tension in the form of hard and, palpable nodules. Overuse and ­sustained posture are the main culprits in developing ­trigger points.

What is myofascial or trigger-point release?

Releasing these nodules requires a hands-on technique that involves applying gentle ­sustained pressure to release muscular shortness and tightness. This eliminates restrictions in ­connective tissue in orderto restore motion and alleviate pain. ­Therapy balls have proven effective at causing enough commotion in the tissue, prompting the release of these hard knots.

Auron Mein Kahan Dum Tha

Starring: Ajay Devgn, Tabu, Shantanu Maheshwari, Jimmy Shergill, Saiee Manjrekar

Director: Neeraj Pandey

Rating: 2.5/5

RESULTS

6.30pm Al Maktoum Challenge Round-1 Group One (PA) US$65,000 (Dirt) 1,600m

Winner RB Money To Burn, Fabrice Veron (jockey), Eric Lemartinel (trainer).

7.05pm Handicap (TB) $175,000 (Turf) 1,200m

Winner Ekhtiyaar, Jim Crowley, Doug Watson.

7.40pm UAE 2000 Guineas Trial Conditions (TB) $100,000 (D) 1,600m

Winner Commanding, Richard Mullen, Satish Seemar.

8.15pm Singspiel Stakes Group Two (TB) $250,000 (T) 1,800m

Winner Benbatl, Christophe Soumillon, Saeed bin Suroor.

8.50pm Handicap (TB) $135,000 (T) 1,600m

Winner Zakouski, William Buick, Charlie Appleby.

9.25pm Al Maktoum Challenge Round-1 Group Two (TB) $350,000 (D) 1,600m

Winner Kimbear, Pat Dobbs, Doug Watson.

10pm Dubai Trophy Conditions (TB) $100,000 (T) 1,200m

Winner Platinum Star, Christophe Soumillon, Saeed bin Suroor.

10.35pm Handicap (TB) $135,000 (T) 1,600m

Winner Key Victory, James Doyle, Charlie Appleby.

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

Updated: May 29, 2024, 2:44 PM