Live updates: Follow the latest news on Israel-Gaza
While many Olympic and Paralympic hopefuls are training and competing to secure their places for the Summer Games in Paris, two-time Paralympic medallist Husam Azzam is trapped with his family in the north of Gaza.
They are struggling to survive and sheltering in their home, which has been badly damaged in the continuing war.
“There is constant bombing around us. We are hungry and we don’t have enough food and supplies,” Azzam tells The National.
He is a five-time Paralympian who first competed at Sydney 2000.
Azzam is Palestine's most successful athlete at the Paralympics, winning a bronze medal in Sydney and then a silver in Athens 2004 in the men’s shot put – F53/54 category.
He was the sole Palestinian representative at Tokyo 2020 under immensely difficult circumstances. Now his only focus is on keeping him and his family alive.
Since the Israeli bombardment began in Gaza almost six months ago, more than 32,400 Palestinians have been killed, many of them in northern Gaza where Azzam lives.
The Israeli military began its offensive after the Hamas-led attack on southern Israel on October 7, when militants killed about 1,200 people and took about 240 hostages back to Gaza
On October 13, less than one week into the fighting, Israel ordered the UN to evacuate northern Gaza, instructing residents to move south.
As hundreds of thousands fled to the south, some were bombed by Israel as they travelled along a supposedly safe route, a tactic that has been deployed regularly by the Israelis.
Azzam is one of the roughly 300,000 Palestinians left in northern Gaza, cut off from aid and facing starvation.
“I have to stay here because I can’t move anywhere,” Azzam said. “Most of my family members are handicapped including myself, so it’s hard to move around.”
The Paralympian was paralysed from having polio when he was three years old, while his two sons and daughter all have physical disabilities that make moving around in war-torn Gaza incredibly challenging.
Despite this they have done all they can to remain safe.
“We moved around a little bit to neighbouring houses of families and friends as well as shelter schools but eventually came back home because nowhere is safe,” Azzam said.
It was during the last Paralympic Games that Azzam’s second son, Mohamed, was shot by an Israeli sniper in the leg during demonstrations along the Gaza/Israel border in August 2021, just a few days before Azzam was due to compete in Tokyo.
Mohamed survived but had to have his leg amputated. His older brother, Kamal, was also shot by Israeli forces during a similar protest in 2018, which has left him severely disabled. Azzam’s daughter was also born with cerebral atrophy.
But because of their disabilities, getting access to any of the small amount of aid that is being dropped into northern Gaza by parachute is almost impossible.
“There are no supplies or food. The only aid we’ve had are two bags of 1kg flour and that is not enough for our family at all.”
With the scarcity of food and increasing fears of famine, Azzam is, understandably, worried his entire family could die. A report released by the UN’s Integrated Food Security Phase Classification last week warned that 70 per cent of the population of Gaza is suffering from “catastrophic” levels of hunger.
On Sunday, UNRWA announced that Israel would not be permitting any of its aid lorries into northern Gaza. This comes after Israel accused the agency that 12 of its 30,000 employees were members of Hamas, claims that have yet to be verified, but have resulted in the agency having most of its funding cut.
At the moment no one is able to reach the supplies in the north because the occupation army fires at and attacks anyone getting close to Kuwait circle and the areas designated for dropping aid
Husam Azzam
As a result, Azzam, along with the other remaining residents of north Gaza are facing starvation. He says that even the aid drops that started at the beginning of March into the area are unsafe to reach.
“At the moment no one is able to reach the supplies in the north because the occupation army fires at and attacks anyone getting close to Kuwait circle and the areas designated for dropping aid,” he said.
Azzam has experienced personal tragedy under Israeli bombardment before.
In the 2008 Gaza war, he lost his parents after his home in Jabilia refugee camp was directly hit in an Israeli strike. The grief caused him to retire from sport.
Having started a new family and a new life, Azzam was convinced to compete again in the Rio 2016 Paralympic Games and again in Tokyo 2020.
However, the family's lives now hang in the balance. He says Israeli strikes have already damaged his home.
“When we came back home it was a chaotic situation with destroyed windows and doors,” says the Paralympian.
“We are doing everything we can to survive.”
Scorline
Iraq 1-0 UAE
Iraq Hussein 28’
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Dunki
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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
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Killing of Qassem Suleimani
How much sugar is in chocolate Easter eggs?
- The 169g Crunchie egg has 15.9g of sugar per 25g serving, working out at around 107g of sugar per egg
- The 190g Maltesers Teasers egg contains 58g of sugar per 100g for the egg and 19.6g of sugar in each of the two Teasers bars that come with it
- The 188g Smarties egg has 113g of sugar per egg and 22.8g in the tube of Smarties it contains
- The Milky Bar white chocolate Egg Hunt Pack contains eight eggs at 7.7g of sugar per egg
- The Cadbury Creme Egg contains 26g of sugar per 40g egg
What is graphene?
Graphene is extracted from graphite and is made up of pure carbon.
It is 200 times more resistant than steel and five times lighter than aluminum.
It conducts electricity better than any other material at room temperature.
It is thought that graphene could boost the useful life of batteries by 10 per cent.
Graphene can also detect cancer cells in the early stages of the disease.
The material was first discovered when Andre Geim and Konstantin Novoselov were 'playing' with graphite at the University of Manchester in 2004.
Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
GOLF’S RAHMBO
- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)
Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Retirement funds heavily invested in equities at a risky time
Pension funds in growing economies in Asia, Latin America and the Middle East have a sharply higher percentage of assets parked in stocks, just at a time when trade tensions threaten to derail markets.
Retirement money managers in 14 geographies now allocate 40 per cent of their assets to equities, an 8 percentage-point climb over the past five years, according to a Mercer survey released last week that canvassed government, corporate and mandatory pension funds with almost $5 trillion in assets under management. That compares with about 25 per cent for pension funds in Europe.
The escalating trade spat between the US and China has heightened fears that stocks are ripe for a downturn. With tensions mounting and outcomes driven more by politics than economics, the S&P 500 Index will be on course for a “full-scale bear market” without Federal Reserve interest-rate cuts, Citigroup’s global macro strategy team said earlier this week.
The increased allocation to equities by growth-market pension funds has come at the expense of fixed-income investments, which declined 11 percentage points over the five years, according to the survey.
Hong Kong funds have the highest exposure to equities at 66 per cent, although that’s been relatively stable over the period. Japan’s equity allocation jumped 13 percentage points while South Korea’s increased 8 percentage points.
The money managers are also directing a higher portion of their funds to assets outside of their home countries. On average, foreign stocks now account for 49 per cent of respondents’ equity investments, 4 percentage points higher than five years ago, while foreign fixed-income exposure climbed 7 percentage points to 23 per cent. Funds in Japan, South Korea, Malaysia and Taiwan are among those seeking greater diversification in stocks and fixed income.
• Bloomberg
MATCH INFO
Iceland 0 England 1 (Sterling pen 90 1)
Man of the match Kari Arnason (Iceland)
The specs
Engine: 3.0-litre 6-cyl turbo
Power: 435hp at 5,900rpm
Torque: 520Nm at 1,800-5,500rpm
Transmission: 9-speed auto
Price: from Dh498,542
On sale: now
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Jewel of the Expo 2020
252 projectors installed on Al Wasl dome
13.6km of steel used in the structure that makes it equal in length to 16 Burj Khalifas
550 tonnes of moulded steel were raised last year to cap the dome
724,000 cubic metres is the space it encloses
Stands taller than the leaning tower of Pisa
Steel trellis dome is one of the largest single structures on site
The size of 16 tennis courts and weighs as much as 500 elephants
Al Wasl means connection in Arabic
World’s largest 360-degree projection surface
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Gulf rugby
Who’s won what so far in 2018/19
Western Clubs Champions League: Bahrain
Dubai Rugby Sevens: Dubai Hurricanes
West Asia Premiership: Bahrain
What’s left
UAE Conference
March 22, play-offs:
Dubai Hurricanes II v Al Ain Amblers, Jebel Ali Dragons II v Dubai Tigers
March 29, final
UAE Premiership
March 22, play-offs:
Dubai Exiles v Jebel Ali Dragons, Abu Dhabi Harlequins v Dubai Hurricanes
March 29, final
COMPANY%20PROFILE
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