Yesterday morning, Israeli air strikes on refugee camps in northern and central Gaza killed four people, according to local authorities. Such deaths are an almost daily occurrence; more than 41,200 Palestinians have been killed across a ruined Gaza and hundreds more in the occupied West Bank since the war began last October. In this gruesome context, talk of a Palestinian state can seem speculative but it cuts to the heart of the conflict.
When Sheikh Abdullah bin Zayed, Deputy Prime Minister and Minister of Foreign Affairs, stated on Saturday that the UAE will not support post-war efforts in Gaza without the establishment of a Palestinian state, he was emphasising and championing the growing global momentum for Palestinian self-determination as the only realistic and comprehensive way of breaking the cycle of conflict. It was also a reality check for those in Israel’s elites who may be labouring under the delusion that other countries will resolve the Palestinian question for them.
There is no shortage of goodwill and practical solidarity for the Palestinian people among Arab countries, and the UAE has been in the vanguard of those nations that have sent lifesaving aid and treated the sick and injured, all while championing calls for an immediate ceasefire at the highest levels. The Emirates has also indicated a willingness to support a temporary international mission in Gaza after the war – but only at the request of the Palestinian government.
The Palestinians are a people who have had too many decisions made over their heads already, and their agency will be vital to the task of eventually rebuilding Gaza – work that will take a generation. The UAE is making it clear that the Palestinians themselves will be instrumental not only in the days after the war but in building their own future. It is not a job that can be outsourced. However, good governance and leadership from the Palestinians are instrumental for that to happen.
In fact, it is Israel’s sidelining of the Palestinian people that has, arguably, helped create this current catastrophe. Continuing occupation and settlement building in the West Bank, with a stranglehold on the futures of two million Gazans was always an unsustainable status quo. Sadly, the consequences arising from years of such occupation appear not to have been heeded by Israeli decision makers, some of whom have doubled down on their rejection of Palestinian statehood.
A July vote by Israeli MPs to reject Palestinian statehood in principle took place days before Prime Minister Benjamin Netanyahu – another high-profile opponent of Palestinian sovereignty – travelled to Washington to address the US Congress. Other Israeli Cabinet ministers are on record as explicitly opposing Palestinian self-determination.
The Palestinians are a people who have had too many decisions taken over their head already, and their agency will be vital to the task of rebuilding Gaza
Far from ensuring Israeli security, such intransigence further isolates the country politically and diplomatically. If anything, support for Palestinian statehood through a two-state solution is more common than before, including among many and allies of Israel.
Already this year, several countries have unilaterally recognised Palestine and in May the UN General Assembly voted overwhelmingly in favour of Palestinian membership; last week, delegates queued to greet Riyad Mansour, the Palestinian Authority’s UN ambassador, as he took his place at the General Assembly. On Friday, ministers from the Arab League, the Organisation of Islamic Co-operation and four European nations reiterated their position that a two-state solution is the “only way to establish lasting peace and security” for Israel and Palestine.
That peace and security will have to be built with political and practical support from outside Israel and Palestine, but it cannot be done if Palestinians are denied a path to building their own state, and without Palestinian unity and good governance. Resolving these core issues is key to stopping the current war and further conflict in the future.
HAJJAN
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At a glance - Zayed Sustainability Prize 2020
Launched: 2008
Categories: Health, energy, water, food, global high schools
Prize: Dh2.2 million (Dh360,000 for global high schools category)
Winners’ announcement: Monday, January 13
Impact in numbers
335 million people positively impacted by projects
430,000 jobs created
10 million people given access to clean and affordable drinking water
50 million homes powered by renewable energy
6.5 billion litres of water saved
26 million school children given solar lighting
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The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Everton 1 Stoke City 0
Everton (Rooney 45 1')
Man of the Match Phil Jagielka (Everton)
Company profile
Name: Infinite8
Based: Dubai
Launch year: 2017
Number of employees: 90
Sector: Online gaming industry
Funding: $1.2m from a UAE angel investor
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
THURSDAY'S ORDER OF PLAY
Centre Court
Starting at 10am:
Lucrezia Stefanini v Elena Rybakina (6)
Aryna Sabalenka (4) v Polona Hercog
Sofia Kenin (1) v Zhaoxuan Yan
Kristina Mladenovic v Garbine Muguruza (5)
Sorana Cirstea v Karolina Pliskova (3)
Jessica Pegula v Elina Svitolina (2)
Court 1
Starting at 10am:
Sara Sorribes Tormo v Nadia Podoroska
Marketa Vondrousova v Su-Wei Hsieh
Elise Mertens (7) v Alize Cornet
Tamara Zidansek v Jennifer Brady (11)
Heather Watson v Jodie Burrage
Vera Zvonareva v Amandine Hesse
Court 2
Starting at 10am:
Arantxa Rus v Xiyu Wang
Maria Kostyuk v Lucie Hradecka
Karolina Muchova v Danka Kovinic
Cori Gauff v Ulrikke Eikeri
Mona Barthel v Anastasia Gasanova
Court 3
Starting at 10am:
Kateryna Bondarenko v Yafan Wang
Aliaksandra Sasnovich v Anna Bondar
Bianca Turati v Yaroslava Shvedova
The specs: 2017 Dodge Viper SRT
Price, base / as tested Dh460,000
Engine 8.4L V10
Transmission Six-speed manual
Power 645hp @ 6,200rpm
Torque 813Nm @ 5,000rpm
Fuel economy, combined 16.8L / 100km
Draw:
Group A: Egypt, DR Congo, Uganda, Zimbabwe
Group B: Nigeria, Guinea, Madagascar, Burundi
Group C: Senegal, Algeria, Kenya, Tanzania
Group D: Morocco, Ivory Coast, South Africa, Namibia
Group E: Tunisia, Mali, Mauritania, Angola
Group F: Cameroon, Ghana, Benin, Guinea-Bissau
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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
Company profile
Name: Oulo.com
Founder: Kamal Nazha
Based: Dubai
Founded: 2020
Number of employees: 5
Sector: Technology
Funding: $450,000