• The UAE on November 7 sent six aircraft carrying supplies and equipment to support the construction of a field hospital in the Gaza Strip. All photos: Wam
    The UAE on November 7 sent six aircraft carrying supplies and equipment to support the construction of a field hospital in the Gaza Strip. All photos: Wam
  • The planes left from Abu Dhabi for Al Arish International Airport, in Egypt
    The planes left from Abu Dhabi for Al Arish International Airport, in Egypt
  • The deliveries are part of Operation Gallant Knight 3, launched by the UAE to support the Palestinian people
    The deliveries are part of Operation Gallant Knight 3, launched by the UAE to support the Palestinian people
  • The UAE had sent five aircraft carrying equipment and supplies for the Gaza field hospital a day earlier
    The UAE had sent five aircraft carrying equipment and supplies for the Gaza field hospital a day earlier
  • The 150-bed hospital, to be constructed in stages, will house several departments, including intensive care, for adults and children
    The 150-bed hospital, to be constructed in stages, will house several departments, including intensive care, for adults and children

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

  • Palestinians cry as they walk away after an area hit by Israeli missiles in Rafah, the Gaza Strip. AP
    Palestinians cry as they walk away after an area hit by Israeli missiles in Rafah, the Gaza Strip. AP
  • Palestinians with foreign passports wait for permission to leave Gaza at the Rafah border crossing with Egypt. Reuters
    Palestinians with foreign passports wait for permission to leave Gaza at the Rafah border crossing with Egypt. Reuters
  • A Palestinian boy pushes a man on a wheelchair past debris in Rafah. AFP
    A Palestinian boy pushes a man on a wheelchair past debris in Rafah. AFP
  • A paramedic holds an injured bird as he searches through buildings destroyed during Israeli air raids in Khan Younis, in the southern Gaza Strip. Getty Images
    A paramedic holds an injured bird as he searches through buildings destroyed during Israeli air raids in Khan Younis, in the southern Gaza Strip. Getty Images
  • Israeli soldiers take part in ground operations at a location given as Gaza. Reuters
    Israeli soldiers take part in ground operations at a location given as Gaza. Reuters
  • A man listens for any potential sounds of life following an Israeli air strike on the Maghazi refugee camp in Gaza. AFP
    A man listens for any potential sounds of life following an Israeli air strike on the Maghazi refugee camp in Gaza. AFP
  • People flee after Israeli air strikes on the Maghazi refugee camp. AFP
    People flee after Israeli air strikes on the Maghazi refugee camp. AFP
  • An Israeli soldier arranges artillery shells near the border with the Gaza Strip. AFP
    An Israeli soldier arranges artillery shells near the border with the Gaza Strip. AFP
  • Relatives and friends of those kidnapped during the October 7 Hamas attack hold photos of their loved ones during a protest calling for their return outside Israel's parliament. AP
    Relatives and friends of those kidnapped during the October 7 Hamas attack hold photos of their loved ones during a protest calling for their return outside Israel's parliament. AP
  • Israeli flares illuminate the sky over west Gaza in the northern Gaza Strip. EPA
    Israeli flares illuminate the sky over west Gaza in the northern Gaza Strip. EPA
  • Smoke rises from northern Gaza after Israeli pounded the besieged enclave. AFP
    Smoke rises from northern Gaza after Israeli pounded the besieged enclave. AFP
  • Ambulances queue at the Rafah border as they wait to cross into Gaza to transport the injured back to Egypt for treatment. Getty Images
    Ambulances queue at the Rafah border as they wait to cross into Gaza to transport the injured back to Egypt for treatment. Getty Images
  • Women cry as one of them holds an injured toddler outside Shuhada Al Aqsa hospital after an Israeli bombardment of Deir Balah, in the central Gaza Strip. AFP
    Women cry as one of them holds an injured toddler outside Shuhada Al Aqsa hospital after an Israeli bombardment of Deir Balah, in the central Gaza Strip. AFP
  • Displaced Palestinian children sit in a makeshift shelter at Al Shifa hospital, amid the Israel-Gaza war. Reuters
    Displaced Palestinian children sit in a makeshift shelter at Al Shifa hospital, amid the Israel-Gaza war. Reuters
  • Israeli soldiers patrol outside a house destroyed during fighting with Hamas militants, in the kibbutz of Kfar Aza. Bloomberg
    Israeli soldiers patrol outside a house destroyed during fighting with Hamas militants, in the kibbutz of Kfar Aza. Bloomberg
  • Palestinians from Bureij refugee camp use Salah Al Din street as they flee the southern Gaza Strip. AP
    Palestinians from Bureij refugee camp use Salah Al Din street as they flee the southern Gaza Strip. AP
  • Palestinian children clean up outside their home after Israel struck Maghazi refugee camp in the Gaza Strip. AP
    Palestinian children clean up outside their home after Israel struck Maghazi refugee camp in the Gaza Strip. AP
  • Khan Younis residents search through buildings destroyed during Israeli air raids. Getty Images
    Khan Younis residents search through buildings destroyed during Israeli air raids. Getty Images
  • People take part in a candlelight vigil in Dizengoff Square, in Tel Aviv. Getty Images
    People take part in a candlelight vigil in Dizengoff Square, in Tel Aviv. Getty Images
  • Demonstrators rally in support of Palestinians in Denver, Colorado. AFP
    Demonstrators rally in support of Palestinians in Denver, Colorado. AFP
  • Galya David, the mother of hostage Evyatar David, takes part in the 'Bring them home' event organised by the Greek Israeli Community in Athens. EPA
    Galya David, the mother of hostage Evyatar David, takes part in the 'Bring them home' event organised by the Greek Israeli Community in Athens. EPA
  • Lebanese parademics show the blood-stained high-vis jackets of four of their colleagues wounded after their ambulances were hit in a strike on the Lebanese town of Tayr Harfa. AFP
    Lebanese parademics show the blood-stained high-vis jackets of four of their colleagues wounded after their ambulances were hit in a strike on the Lebanese town of Tayr Harfa. AFP
  • Flares are dropped by Israeli forces above Gaza, as seen from Sderot, near the border with the Palestinian enclave. AFP
    Flares are dropped by Israeli forces above Gaza, as seen from Sderot, near the border with the Palestinian enclave. AFP
  • Israeli forces at a position along the the border with Gaza. AFP
    Israeli forces at a position along the the border with Gaza. AFP
  • Palestinians search for bodies and survivors at Magazi refugee camp in Gaza after an Israeli air strike. Reuters
    Palestinians search for bodies and survivors at Magazi refugee camp in Gaza after an Israeli air strike. Reuters
  • Leaflets are dropped by the Israeli army over Gaza city asking people to evacuate towards the south of the Palestinian enclave. AFP
    Leaflets are dropped by the Israeli army over Gaza city asking people to evacuate towards the south of the Palestinian enclave. AFP
  • An injured toddler awaits treatment at the emergency ward of Al-Shifa Hospital following an Israeli strike, in Gaza city. AFP
    An injured toddler awaits treatment at the emergency ward of Al-Shifa Hospital following an Israeli strike, in Gaza city. AFP
  • A Palestinian man wails amid a search for casualties after an Israeli strike on houses, at Magazi refugee camp, Gaza. Reuters
    A Palestinian man wails amid a search for casualties after an Israeli strike on houses, at Magazi refugee camp, Gaza. Reuters
  • Anadolu news agency cameraman Mohammed El Aloul pictured after several of his children and siblings were killed in Israeli strikes. Reuters
    Anadolu news agency cameraman Mohammed El Aloul pictured after several of his children and siblings were killed in Israeli strikes. Reuters
  • Israeli soldiers walk past debris and damaged buildings at a location given as Gaza by Israel's military. Reuters
    Israeli soldiers walk past debris and damaged buildings at a location given as Gaza by Israel's military. Reuters
  • Protesters rally outside the White House in support of Palestinians in Gaza, Washington. Reuters
    Protesters rally outside the White House in support of Palestinians in Gaza, Washington. Reuters
  • A man mourns after losing relatives following an Israeli air strike in Gaza city. AP
    A man mourns after losing relatives following an Israeli air strike in Gaza city. AP
  • An art installation of prams with the faces of kidnapped children on display in Tel Aviv. Getty Images
    An art installation of prams with the faces of kidnapped children on display in Tel Aviv. Getty Images
  • An Israeli woman calls for a ceasefire in the Gaza Strip. AP
    An Israeli woman calls for a ceasefire in the Gaza Strip. AP
  • A Palestinian man stands on a collapsed building following a strike by the Israeli military on Khan Yunis in the southern Gaza Strip. AFP
    A Palestinian man stands on a collapsed building following a strike by the Israeli military on Khan Yunis in the southern Gaza Strip. AFP
  • Palestinians gather at the site of Israeli strikes on a residential building in Khan Younis. Reuters
    Palestinians gather at the site of Israeli strikes on a residential building in Khan Younis. Reuters
  • Thousands of civilians, both Palestinians and Israelis, have died since October 7, 2023. AFP
    Thousands of civilians, both Palestinians and Israelis, have died since October 7, 2023. AFP
  • A Palestinian woman sits in the rubble as rescuers look for her relatives following the Israeli bombardment of Khan Younis. AFP
    A Palestinian woman sits in the rubble as rescuers look for her relatives following the Israeli bombardment of Khan Younis. AFP
  • Smoke rises from Gaza as the conflict between Israel and Palestinian group Hamas continues. Reuters
    Smoke rises from Gaza as the conflict between Israel and Palestinian group Hamas continues. Reuters
  • Mourners at the funeral of Druze Israeli Lt Col Salman Habaka in the village of Yanuh Jat, northern Israel. AP
    Mourners at the funeral of Druze Israeli Lt Col Salman Habaka in the village of Yanuh Jat, northern Israel. AP
  • A Palestinian boy pulled from the rubble of a building following an Israeli air attack on Bureij refugee camp, in the Gaza Strip. AP
    A Palestinian boy pulled from the rubble of a building following an Israeli air attack on Bureij refugee camp, in the Gaza Strip. AP
  • A survivor calls from Nasser Hospital in Khan Younis following Israeli air attacks. EPA
    A survivor calls from Nasser Hospital in Khan Younis following Israeli air attacks. EPA
  • People wait on the Egyptian side of the border after passing the Rafah border crossing between the Gaza Strip and Egypt. EPA
    People wait on the Egyptian side of the border after passing the Rafah border crossing between the Gaza Strip and Egypt. EPA
  • Pro-Palestinian supporters during a demonstration near a US military transport vessel at the Port of Oakland in California. AP
    Pro-Palestinian supporters during a demonstration near a US military transport vessel at the Port of Oakland in California. AP
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

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

UAE currency: the story behind the money in your pockets
Jigra
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Starring: Alia Bhatt, Vedang Raina, Manoj Pahwa, Harsh Singh
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Who is Mohammed Al Halbousi?

The new speaker of Iraq’s parliament Mohammed Al Halbousi is the youngest person ever to serve in the role.

The 37-year-old was born in Al Garmah in Anbar and studied civil engineering in Baghdad before going into business. His development company Al Hadeed undertook reconstruction contracts rebuilding parts of Fallujah’s infrastructure.

He entered parliament in 2014 and served as a member of the human rights and finance committees until 2017. In August last year he was appointed governor of Anbar, a role in which he has struggled to secure funding to provide services in the war-damaged province and to secure the withdrawal of Shia militias. He relinquished the post when he was sworn in as a member of parliament on September 3.

He is a member of the Al Hal Sunni-based political party and the Sunni-led Coalition of Iraqi Forces, which is Iraq’s largest Sunni alliance with 37 seats from the May 12 election.

He maintains good relations with former Prime Minister Nouri Al Maliki’s State of Law Coaliton, Hadi Al Amiri’s Badr Organisation and Iranian officials.

The specs: Macan Turbo

Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October

Tips for job-seekers
  • Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
  • Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.

David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East

Rashid & Rajab

Director: Mohammed Saeed Harib

Stars: Shadi Alfons,  Marwan Abdullah, Doaa Mostafa Ragab 

Two stars out of five 

Updated: November 07, 2023, 3:59 PM