Al Shifa hospital director Mohammad Abu Salmiya is welcomed by relatives after his release from Israeli detention on Monday. Dr Abu Salmiya was accused of allowing the medical complex in Gaza city to be used by Hamas as an operations centre. AFP
Al Shifa hospital director Mohammad Abu Salmiya is welcomed by relatives after his release from Israeli detention on Monday. Dr Abu Salmiya was accused of allowing the medical complex in Gaza city to be used by Hamas as an operations centre. AFP
Al Shifa hospital director Mohammad Abu Salmiya is welcomed by relatives after his release from Israeli detention on Monday. Dr Abu Salmiya was accused of allowing the medical complex in Gaza city to be used by Hamas as an operations centre. AFP
Al Shifa hospital director Mohammad Abu Salmiya is welcomed by relatives after his release from Israeli detention on Monday. Dr Abu Salmiya was accused of allowing the medical complex in Gaza city to


Israel must investigate detainees' accusations of abuse


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July 03, 2024

When the Israeli authorities released the director of Gaza’s biggest hospital from custody on Monday, they also opened the gates to a string of extremely serious accusations. Dr Mohammad Abu Salmiya, who was released along with about 50 other detained Palestinians, said prisoners had been assaulted, deprived of food and did not receive any legal representation during their detention.

Dr Abu Salmiya had been accused by Israel of allowing Al Shifa Hospital in Gaza City to be used by Hamas as an operations centre. However, after more than six months’ detention, he was released without charge. Another released detainee, Bassam Miqdad – head of the Gaza European Hospital’s orthopaedic unit – spoke of his own mistreatment. “I was deprived of food and was verbally abused. I was moved to three Israeli detention centres, the last being Nafha Prison,” he added.

It is far from the first time that Palestinians have accused the Israeli authorities of treating prisoners and detainees inhumanely. The latest accusations have come not from hardened militants or political activists but senior doctors, responsible for the lives of many patients. This should be cause for alarm and should lead to serious investigations.

Their accounts are the latest in many years of findings that point to systemic violence and abuse against Palestinians. In just one example, a report in February from Save the Children found that Palestinian children arrested by Israeli forces faced “immense emotional and physical abuse”. Four out of five, the report added, had been beaten and nearly 70 per cent had been strip-searched. The continuing scandal of so-called administrative detention, in which Palestinian suspects can be held for months or years without charge or trial, reflects a deeply compromised justice system.

As with last month’s case of Israeli soldiers tying a Palestinian man to a military vehicle in the West Bank city of Jenin, few are expecting the accusations made by Dr Abu Salmiya and others to be properly investigated – if they are investigated at all. Instead, the men’s release has sparked a very public row among Israel’s political and security establishment.

Various actors – including Cabinet ministers, the Shin Bet internal security agency, opposition leaders and others – are assigning blame to one another for this group of detainees being released. This is not only the latest example of disarray in the Israeli ranks but reveals the unsustainability of an unending policy of collective punishment.

The mass detentions of Palestinians since October 7 have apparently led to a shortage of Israeli prison cells in which to hold them. The overcrowding has been exacerbated over the past nine months. Since the beginning of the Gaza war, about 9,500 Palestinians have been detained in the occupied West Bank and East Jerusalem.

Meanwhile, Israel’s military has launched more operations in areas of Gaza, such as Khan Younis, that were thought to have been cleared of Hamas fighters. As the war grinds on, Israeli reservists are cycled in and out of active service and the country is now potentially looking to draft ultra-Orthodox religious communities into the armed forces.

Unjustified detention and inhuman treatment should be a red line for all involved in this conflict; that includes those militant factions who abducted Israeli civilians and continue to hold them against their will in a war zone. Israel, if it wants to be regarded as a nation of laws, needs to not only investigate credible allegations of abuse in its prison system, it needs to stop these violations systematically.

First Person
Richard Flanagan
Chatto & Windus 

David Haye record

Total fights: 32
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What vitamins do we know are beneficial for living in the UAE

Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.

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

Updated: July 04, 2024, 9:56 AM