• An Emirati ship sailed from Abu Dhabi to Egypt in February to act as a 'floating hospital' to treat Palestinians affected by the Israel-Gaza war. All photos: Wam
    An Emirati ship sailed from Abu Dhabi to Egypt in February to act as a 'floating hospital' to treat Palestinians affected by the Israel-Gaza war. All photos: Wam
  • There are 120 hospital beds on board the repurposed medical vessel, which is moored off the coast of Al Arish, 50km from Gaza
    There are 120 hospital beds on board the repurposed medical vessel, which is moored off the coast of Al Arish, 50km from Gaza
  • The floating hospital is carrying 100 healthcare workers and administrative staff
    The floating hospital is carrying 100 healthcare workers and administrative staff
  • The ship has a wide range of medical services including intensive care units, a laboratory, pharmacy and warehouses for storing supplies
    The ship has a wide range of medical services including intensive care units, a laboratory, pharmacy and warehouses for storing supplies
  • It is part show of the UAE's ongoing support for the Palestinian people
    It is part show of the UAE's ongoing support for the Palestinian people
  • The floating hospital aims to ease the pressure on Gaza's health service
    The floating hospital aims to ease the pressure on Gaza's health service

UAE floating hospital sets sail to treat Gaza patients


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Live updates: Follow the latest news on Israel-Gaza

A 100-bed floating hospital has set sail from the UAE to provide crucial medical support to Palestinian patients affected by the Israel-Gaza war.

The repurposed vessel – which has 100 medical and administrative staff on board – will be docked off the coast of the Egyptian city of Al Arish to support relief efforts for Gaza.

The hospital has operating rooms, intensive care facilities, a laboratory, a pharmacy and medical warehouses.

The vast ship, which sailed from Khalifa Port, also boasts an evacuation plane and boat and fully equipped ambulances to transport patients.

The floating hospital has 100 beds and also houses a plane, boat and ambulances to transport patients. Photo: Wam
The floating hospital has 100 beds and also houses a plane, boat and ambulances to transport patients. Photo: Wam

It has been established in partnership with Abu Dhabi Department of Health and the Abu Dhabi Ports Group.

Its healthcare team have a range of specialities, including anaesthesia, general surgery, orthopaedics, nursing and emergency care.

The delivery of the hospital is part of the UAE's continuing humanitarian campaign – known as Gallant Knight 3 – ordered by President Sheikh Mohamed and aimed at providing a vital lifeline to the people of Gaza.

In December, the UAE established a field hospital in the Gaza Strip to help ease the significant pressure placed on Gaza's health service by a conflict now in its fifth month.

More than 3,500 patients have been treated at the 150-bed hospital, which is used for general surgery and orthopaedics, and offers anaesthetic services and intensive care for children and adults.

It also offers internal medicine, dentistry, family medicine and psychiatric treatment.

It is being operated with the support of the Khalifa Bin Zayed Al Nahyan Foundation, the Zayed Bin Sultan Al Nahyan Charitable and Humanitarian Foundation, and the Emirates Red Crescent.

UAE delivers support

The UAE has offered essential financial and humanitarian assistance since the war broke out on October 7.

On Saturday, the UAE sent a ship to Gaza carrying aid, including 4,500 tonnes of food, medicine, shelter materials and essentials for women and children.

The UAE President on Saturday ordered $5 million in financial aid to support humanitarian efforts to reconstruct Gaza, which has been heavily damaged by the war.

Sheikh Mohamed had previously pledged to provide treatment for 1,000 wounded Palestinian children and 1,000 cancer patients from the Gaza Strip in UAE hospitals.

Dozens more wounded Palestinian children and cancer patients arrived in the UAE for treatment on Wednesday.

The group of 86 patients – accompanied by family members – were evacuated from Gaza and transported to the Emirates from Al Arish Airport in Egypt.

They landed at Abu Dhabi International Airport and were taken to hospital.

It is the 10th group of Gazans to arrive in the Emirates for medical treatment under Gallant Knight 3.

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

If you go

Flight connections to Ulaanbaatar are available through a variety of hubs, including Seoul and Beijing, with airlines including Mongolian Airlines and Korean Air. While some nationalities, such as Americans, don’t need a tourist visa for Mongolia, others, including UAE citizens, can obtain a visa on arrival, while others including UK citizens, need to obtain a visa in advance. Contact the Mongolian Embassy in the UAE for more information.

Nomadic Road offers expedition-style trips to Mongolia in January and August, and other destinations during most other months. Its nine-day August 2020 Mongolia trip will cost from $5,250 per person based on two sharing, including airport transfers, two nights’ hotel accommodation in Ulaanbaatar, vehicle rental, fuel, third party vehicle liability insurance, the services of a guide and support team, accommodation, food and entrance fees; nomadicroad.com

A fully guided three-day, two-night itinerary at Three Camel Lodge costs from $2,420 per person based on two sharing, including airport transfers, accommodation, meals and excursions including the Yol Valley and Flaming Cliffs. A return internal flight from Ulaanbaatar to Dalanzadgad costs $300 per person and the flight takes 90 minutes each way; threecamellodge.com

'Peninsula'

Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra

Director: ​Yeon Sang-ho

Rating: 2/5

'How To Build A Boat'
Jonathan Gornall, Simon & Schuster

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
BOSH!'s pantry essentials

Nutritional yeast

This is Firth's pick and an ingredient he says, "gives you an instant cheesy flavour". He advises making your own cream cheese with it or simply using it to whip up a mac and cheese or wholesome lasagne. It's available in organic and specialist grocery stores across the UAE.

Seeds

"We've got a big jar of mixed seeds in our kitchen," Theasby explains. "That's what you use to make a bolognese or pie or salad: just grab a handful of seeds and sprinkle them over the top. It's a really good way to make sure you're getting your omegas."

Umami flavours

"I could say soya sauce, but I'll say all umami-makers and have them in the same batch," says Firth. He suggests having items such as Marmite, balsamic vinegar and other general, dark, umami-tasting products in your cupboard "to make your bolognese a little bit more 'umptious'".

Onions and garlic

"If you've got them, you can cook basically anything from that base," says Theasby. "These ingredients are so prevalent in every world cuisine and if you've got them in your cupboard, then you know you've got the foundation of a really nice meal."

Your grain of choice

Whether rice, quinoa, pasta or buckwheat, Firth advises always having a stock of your favourite grains in the cupboard. "That you, you have an instant meal and all you have to do is just chuck a bit of veg in."

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COMPANY%20PROFILE
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Charlotte Gainsbourg

Rest

(Because Music)

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What is a Ponzi scheme?

A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.

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US PGA Championship in numbers

Joost Luiten produced a memorable hole in one at the par-three fourth in the first round.

To date, the only two players to win the PGA Championship after winning the week before are Rory McIlroy (2014 WGC-Bridgestone Invitational) and Tiger Woods (2007, WGC-Bridgestone Invitational). Hideki Matsuyama or Chris Stroud could have made it three.

Number of seasons without a major for McIlroy, who finished in a tie for 22nd.

4 Louis Oosthuizen has now finished second in all four of the game's major championships.

In the fifth hole of the final round, McIlroy holed his longest putt of the week - from 16ft 8in - for birdie.

For the sixth successive year, play was disrupted by bad weather with a delay of one hour and 43 minutes on Friday.

Seven under par (64) was the best round of the week, shot by Matsuyama and Francesco Molinari on Day 2.

Number of shots taken by Jason Day on the 18th hole in round three after a risky recovery shot backfired.

Jon Rahm's age in months the last time Phil Mickelson missed the cut in the US PGA, in 1995.

10 Jimmy Walker's opening round as defending champion was a 10-over-par 81.

11 The par-four 11th coincidentally ranked as the 11th hardest hole overall with a scoring average of 4.192.

12 Paul Casey was a combined 12 under par for his first round in this year's majors.

13 The average world ranking of the last 13 PGA winners before this week was 25. Kevin Kisner began the week ranked 25th.

14 The world ranking of Justin Thomas before his victory.

15 Of the top 15 players after 54 holes, only Oosthuizen had previously won a major.

16 The par-four 16th marks the start of Quail Hollow's so-called "Green Mile" of finishing holes, some of the toughest in golf.

17 The first round scoring average of the last 17 major champions was 67.2. Kisner and Thorbjorn Olesen shot 67 on day one at Quail Hollow.

18 For the first time in 18 majors, the eventual winner was over par after round one (Thomas shot 73).

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

While you're here
Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Updated: February 08, 2024, 1:23 PM