Palestinians queue to buy bread from a bakery, amid shortages of food supplies and fuel, in Khan Younis in the southern Gaza Strip, on October 22. Reuters
Palestinians queue to buy bread from a bakery, amid shortages of food supplies and fuel, in Khan Younis in the southern Gaza Strip, on October 22. Reuters
Palestinians queue to buy bread from a bakery, amid shortages of food supplies and fuel, in Khan Younis in the southern Gaza Strip, on October 22. Reuters
Palestinians queue to buy bread from a bakery, amid shortages of food supplies and fuel, in Khan Younis in the southern Gaza Strip, on October 22. Reuters


Children in Gaza are already terrified and could be traumatised for generations


The National
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October 27, 2023

Antonio Guterres made a valid point

With reference to Adla Massoud's article Israel condemns UN's Antonio Guterres for remarks on Palestinian plight (October 24): Bravo, Mr Gutteres is absolutely right. He has always come across as a great and very just man.

Krystyne Rachel Bedziri, Abu Dhabi

That's how a UN chief has to be – honest and compassionate.

Ada Adib, Cairo, Egypt

Correct to the letter. All UN resolutions on the Palestine issues must be recognised and enforced. The world is watching.

Carlton Gray, Port Antonio, Jamaica

Wars are pointless. Starting them is easy. Ending them is more complicated and no one knows how. The violence and its effects last decades, tormenting and traumatising generations.

Zarmina Ijaz Ul Haq, Lahore

The solution to ending generational trauma is peace

With regard to Anjana Sankar's report Thousands of pregnant women in Gaza do not have health care, UN says (October 17): I was born and raised in post-war Cyprus. Growing up in a war-torn country can have profound and lasting effects on a child's development, which it definitely did on me. The experiences and challenges I faced in my childhood shaped my worldview, emotional well-being and overall development, as it routinely does for children in conflict zones. Growing up in a displaced family and my education in psychology has taught me that we should demand peace. Choosing peace and unity is not always easy, but it is the path for the well-being of our children.

Generational trauma, particularly in the aftermath of war, leaves an indelible mark on people and societies. As a psychologist, I know the pain and suffering endured by previous generations can become deeply ingrained in the collective consciousness, perpetuating a cycle of trauma and preventing true healing. The pain, fear and loss become imprinted on the collective psyche epigenetics, influencing beliefs, behaviours and interpersonal relationships. The manifestations of generational trauma can vary among individuals and communities. Even though not everyone who experiences trauma will exhibit the same symptoms, I have seen the long-lasting scars that war leaves behind – physical, emotional and psychological wounds that can take generations to heal. People may also display resilience and strength in overcoming it.

As a mother and psychologist, I want my children and all children to inherit a world filled with hope, compassion and opportunities. Together, let us strive for a future where they can grow up in a world free from the horrors of war, where their dreams can flourish, and where love and understanding prevail.

It is crucial for us as a society to change the narrative and shift the focus towards peace, kindness and unity. As John Milton wrote, what else can wars give birth to but incessant wars?

Dina Dimitriou, psychologist and founder of Calm Little Minds, Dubai

Live updates: Follow the latest news on Israel-Gaza

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

Tonight's Chat on The National

Tonight's Chat is a series of online conversations on The National. The series features a diverse range of celebrities, politicians and business leaders from around the Arab world.

Tonight’s Chat host Ricardo Karam is a renowned author and broadcaster who has previously interviewed Bill Gates, Carlos Ghosn, Andre Agassi and the late Zaha Hadid, among others.

Intellectually curious and thought-provoking, Tonight’s Chat moves the conversation forward.

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It's up to you to go green

Nils El Accad, chief executive and owner of Organic Foods and Café, says going green is about “lifestyle and attitude” rather than a “money change”; people need to plan ahead to fill water bottles in advance and take their own bags to the supermarket, he says.

“People always want someone else to do the work; it doesn’t work like that,” he adds. “The first step: you have to consciously make that decision and change.”

When he gets a takeaway, says Mr El Accad, he takes his own glass jars instead of accepting disposable aluminium containers, paper napkins and plastic tubs, cutlery and bags from restaurants.

He also plants his own crops and herbs at home and at the Sheikh Zayed store, from basil and rosemary to beans, squashes and papayas. “If you’re going to water anything, better it be tomatoes and cucumbers, something edible, than grass,” he says.

“All this throwaway plastic - cups, bottles, forks - has to go first,” says Mr El Accad, who has banned all disposable straws, whether plastic or even paper, from the café chain.

One of the latest changes he has implemented at his stores is to offer refills of liquid laundry detergent, to save plastic. The two brands Organic Foods stocks, Organic Larder and Sonnett, are both “triple-certified - you could eat the product”.  

The Organic Larder detergent will soon be delivered in 200-litre metal oil drums before being decanted into 20-litre containers in-store.

Customers can refill their bottles at least 30 times before they start to degrade, he says. Organic Larder costs Dh35.75 for one litre and Dh62 for 2.75 litres and refills will cost 15 to 20 per cent less, Mr El Accad says.

But while there are savings to be had, going green tends to come with upfront costs and extra work and planning. Are we ready to refill bottles rather than throw them away? “You have to change,” says Mr El Accad. “I can only make it available.”

Updated: October 27, 2023, 3:00 AM