The remains of a munition in Khan Younis, Gaza. The enclave is now littered with unexploded mines, roadside bombs and rockets. Reuters
The remains of a munition in Khan Younis, Gaza. The enclave is now littered with unexploded mines, roadside bombs and rockets. Reuters
The remains of a munition in Khan Younis, Gaza. The enclave is now littered with unexploded mines, roadside bombs and rockets. Reuters
The remains of a munition in Khan Younis, Gaza. The enclave is now littered with unexploded mines, roadside bombs and rockets. Reuters


War turned Gaza into a minefield. It's time to clear it


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October 27, 2025

The Egyptian army search-and-rescue team that entered war-torn Gaza late on Saturday has an unenviable job. Equipped with heavy machinery, the soldiers are tasked with finding the remains of deceased Israeli hostages. If the sheer amount of wreckage left by Israel’s two-year assault was not enough for these troops to reckon with, the estimated 20,000 pieces of unexploded ordnance scattered across the enclave make their challenging mission a potentially deadly one.

In addition to the many hardships the people of Gaza have to endure, their home is now littered with unclaimed mines, IEDs and rockets. Over the years, other parts of the Middle East have been left with their own toxic legacies.

Decades of conflict in Iraq mean the border with Iran remains riddled with landmines. Elsewhere, unexploded bombs have rendered farmland in many Iraqi provinces unusable. In urban centres such as Fallujah and Mosul, hidden devices pose a threat to civilians. In neighbouring Syria, too, aerial bombs and cluster munitions lie in wait on roads and in fields to kill and injure the unwary. In all cases, curious children are the most at risk; minors have made up almost half of all civilian casualties recorded by the Landmine and Cluster Munition Monitor since 1999.

Much has been said and written about so-called day-after planning for Gaza. That “day after” is in some ways already here, and the deadly detritus from Israel’s latest campaign of collective punishment now threatens to compromise international efforts to stabilise the Palestinian enclave. This is because unexploded ordnance compounds so many other problems. The presence of lurking materiel makes clearing debris more dangerous. Agricultural land infested with the remnants of war cannot be farmed safely, exacerbating Gaza’s food crisis. Critically, such ordinance makes the task of recovering bodies even more perilous; further delays in locating the remains of Israeli hostages threaten to derail the delicate US-brokered truce. Palestinian families also want to find their loved ones.

Project Masam, a Saudi-funded programme in Yemen, has developed a humanitarian demining model. Photo: Masam
Project Masam, a Saudi-funded programme in Yemen, has developed a humanitarian demining model. Photo: Masam

All this makes the presence of the Egyptian specialists a welcome development - as well as searching for hostage remains, the team will also help to defuse unexploded ordnance. In addition, a plan drawn up by Gaza’s authorities will set up teams to comb through destroyed neighbourhoods, marking danger zones and isolating explosives when possible. But more needs to be done, and quickly.

There are also lessons to be learnt from other conflicts. In Ukraine, drones and AI-enabled imaging technology are being used to find, tag and remove unexploded devices

As in Iraq, where the UN Mine Action Service removed more than 18,000 explosive remnants of war this year alone, as many Gazan civilians as possible must be trained to identify, mark and report ordnance threats. In Yemen, Project Masam – a Saudi-led demining effort – operates under an instructive humanitarian model. As opposed to military demining, which focuses on securing bases and transport routes for soldiers, Project Masam is designed to restore safe access to roads, schools, farmland and water points. Such efforts in Gaza will also need to prioritise safety, documentation and long-term monitoring.

There are also lessons to be learnt from conflicts that are further afield, such as the war in Ukraine. In that country, drones and AI-enabled imaging technology are being used to find, tag and remove unexploded devices, cutting down the need for manual searching and defusing. Clearance missions that once took years can be completed much more quickly. It is this kind of innovative and creative thinking that must be applied to Gaza. A failure to do so could cost lives and delay the critical work of rebuilding people’s homes and lives.

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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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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Guide to intelligent investing
Investing success often hinges on discipline and perspective. As markets fluctuate, remember these guiding principles:
  • Stay invested: Time in the market, not timing the market, is critical to long-term gains.
  • Rational thinking: Breathe and avoid emotional decision-making; let logic and planning guide your actions.
  • Strategic patience: Understand why you’re investing and allow time for your strategies to unfold.
 
 
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Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company

ENGLAND SQUAD

Goalkeepers Henderson, Johnstone, Pickford, Ramsdale

Defenders Alexander-Arnold, Chilwell, Coady, Godfrey, James, Maguire, Mings, Shaw, Stones, Trippier, Walker, White

Midfielders Bellingham, Henderson, Lingard, Mount, Phillips, Rice, Ward-Prowse

Forwards Calvert-Lewin, Foden, Grealish, Greenwood, Kane, Rashford, Saka, Sancho, Sterling, Watkins 

The National photo project

Chris Whiteoak, a photographer at The National, spent months taking some of Jacqui Allan's props around the UAE, positioning them perfectly in front of some of the country's most recognisable landmarks. He placed a pirate on Kite Beach, in front of the Burj Al Arab, the Cheshire Cat from Alice in Wonderland at the Burj Khalifa, and brought one of Allan's snails (Freddie, which represents her grandfather) to the Dubai Frame. In Abu Dhabi, a dinosaur went to Al Ain's Jebel Hafeet. And a flamingo was taken all the way to the Hatta Mountains. This special project suitably brings to life the quirky nature of Allan's prop shop (and Allan herself!).

BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)

Brief scoreline:

Tottenham 1

Son 78'

Manchester City 0

Libya's Gold

UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves. 

The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.

Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.

A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.

Surianah's top five jazz artists

Billie Holliday: for the burn and also the way she told stories.  

Thelonius Monk: for his earnestness.

Duke Ellington: for his edge and spirituality.

Louis Armstrong: his legacy is undeniable. He is considered as one of the most revolutionary and influential musicians.

Terence Blanchard: very political - a lot of jazz musicians are making protest music right now.

Updated: October 27, 2025, 7:46 AM