UAE sends another six planes carrying equipment for Gaza field hospital

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The UAE has sent a further six planes carrying supplies and equipment to support the construction of a field hospital in the Gaza Strip.

The planes departed from Abu Dhabi on Tuesday, heading to Al Arish International Airport in Egypt as part of the UAE's Gallant Knight 3 humanitarian operation.

They took off a day after the UAE sent five planes carrying equipment and supplies to operate the field hospital.

President Sheikh Mohamed ordered the hospital to be erected as casualties continue to mount after a month of war.

The 150-bed, fully-equipped hospital, to be established in stages, will house several departments treating adults and children.

It “will encompass departments for general surgery, orthopaedics, paediatrics and gynaecology, in addition to anaesthesia and intensive care units catering to both children and adults, in addition to clinics in internal medicine, dentistry, a psychiatric clinic and family medicine,” Wam reported.

The establishment of the hospital “is an embodiment of the UAE's historical positions of support and support for the Palestinian brothers and standing by them during the difficult circumstances they are currently facing.”

The UAE has condemned Israel's war on Gaza and called for an immediate ceasefire to protect civilian lives.

The Palestinian death toll in Gaza has surpassed 10,000, which includes at least 4,100 children, according to its ministry of health, since Israel began air strikes on the enclave following the unprecedented October 7 attacks by Hamas.

Last week, Sheikh Mohamed directed that 1,000 Palestinian children be brought to hospitals in the UAE for treatment. They are to be accompanied by their families.

UN Secretary General Antonio Guterres demanded a humanitarian ceasefire on Monday, as the war entered its second month, warning that Gaza is becoming a “graveyard for children”.

The latest from the Israel-Gaza war – in pictures

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if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

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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