Israel’s Defence Minister Yoav Gallant has told community leaders in southern Israel to prepare for the possibility of a prolonged conflict, after strikes on the Gaza Strip on Tuesday morning.
The attack killed three senior figures in Palestinian Islamic Jihad and 10 civilians, including women and children.
The so-called Joint Operations Room of militant organisations in Gaza has warned Israel will “pay the price” for the country’s attacks on the enclave.
The Shaar HaNegev Regional Council in Israel says 200 families are expected to evacuate the area by the end of Tuesday, due to fears of potential rocket attacks from Gaza.
The Palestinian Authority earlier warned of “a dangerous escalation that threatens an overall explosion” after the Israeli strikes, which the country has called Operation Shield and Arrow.
As well as the commanders, munitions and production sites were targeted.
The Al-Quds Brigades, the armed wing of Palestinian Islamic Jihad, also said three of its commanders had been killed, along with their wives “and a number of their children”.
Israeli President Isaac Herzog praised the attacks, congratulating the military on "comprehensive and intensive operations to foil terror and defend the State of Israel”.
Lebanon’s Hezbollah called the strikes “barbaric” and a “crime against humanity,” according to Lebanese broadcaster Al Mayadeen.
Witnesses told AFP that bombing began in Gaza at 2am and continued for two hours.
Gaza resident Waseem told The National that he was “surprised” at the escalation, as there were no immediate “skirmishes that preceded the strikes”.
“None of us know what today will be like, and whether we should continue in our daily routines or not,” he said.
The Palestinian Authority Foreign Ministry said it held the Israeli government “fully and directly responsible” for what it described as “a dangerous escalation that threatens an overall explosion”, Palestinian news agency Wafa reported.
Later on Tuesday, an Israeli strike on a car in the southern Gaza Strip's Khan Younis city killed two people. The Israeli military confirmed the attack, saying the vehicle had been carrying anti-tank missiles.
The attacks come days after a brief increase in violence between Gaza and Israel, following the death in Israeli custody of high-profile Palestinian hunger striker Khader Adnan, who Israel had accused of being a senior terrorist leader.
Militants in Gaza fired 104 rockets towards Israel in the exchange, injuring three and damaging property. One Palestinian was killed in subsequent Israeli strikes.
The Palestinian Islamic Jihad said it would respond to the latest bombings with attacks of its own, while Hamas said “the occupation is escalating its aggression against the Gaza Strip and targeting those who are safe in their homes”.
Israelis were put on alert in the hours before the attack.
They were instructed “to remain in the vicinity of a designated shelter” within 40km of the Gaza border, according to the National Emergency Portal, an online service.
Authorities also closed beaches in areas close to Gaza and a hospital said it had started moving patients to fortified wards.
Israel's military named Khalil Bahitini, Jahed Ahnam and Tarek Azaldin as the senior PIJ commanders killed.
Palestinian health officials have also said that a 14-year-old boy was shot and wounded during an Israeli raid on the West Bank city of Nablus on Tuesday morning.
Footage later circulated showing an Israeli military jeep hitting an improvised explosive device. Nablus-based armed group Lion's Den claimed responsibility for the detonation. One Israeli soldier was lightly wounded.
Israeli authorities said that they foiled separate potential stabbing attacks on Tuesday in the West Bank town of Hawara and the Old City of Jerusalem.
The Gaza strikes have been welcomed by a number of high-profile Israeli politicians, including senior members of the opposition.
Israeli Defence Minister Yoav Gallant said “any terrorist who harms Israeli citizens will be made to regret it”. The minister also permitted Israel's military to call up reservists in anticipation of further escalation.
Opposition leader Yair Lapid said he supported the bombings.
“Terror groups in Gaza know that the intelligence community and the security forces are following their every move and every step and the score will be settled,” said Mr Lapid.
Prime Minister Benjamin Netanyahu simply tweeted a picture of the three dead suspected militants, saying “shield and arrow”, in reference to the military operation's name.
In a sign of growing tensions with Mr Netanyahu's cabinet over the government's security policies in recent months, Israeli outlet Ynet reported that details of the operation were held from far-right National Security Minister Itamar Ben-Gvir, amid fears among senior government figures that he would leak details of the strikes.
Mr Ben-Gvir has been calling for harsher Israeli responses in Gaza in recent weeks and hailed Tuesday's strikes as a “good start”.
His Otzma Yehudit party has been boycotting parliamentary sessions in protest. The party said it was ending its boycott following the strikes.
The office of Israel's attorney general said that Mr Netanyahu had been authorised by the body to launch the operation without convening the cabinet.
The prime minister is due to hold a security assessment to discuss next steps.
Israeli Foreign Minister Eli Cohen cut short a visit to India as part of a business delegation.
General Secretary of the Gulf Co-operation Council Jassem Mohamed Al Budaiwi condemned the Israeli escalation on Gaza and its raid in the city of Nablus. Mr Al Budaiwi expressed his "vehement disapproval" over the violence which the GCC considers a "major violation by the occupation forces".
Tuesday's strikes are the latest incident in more than a year of surging violence, marked by repeated Israeli military raids, escalating settler violence in the occupied West Bank and a spate of Palestinian street attacks.
More than 90 Palestinians and at least 19 Israelis and foreigners have been killed since January.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
Silent Hill f
Publisher: Konami
Platforms: PlayStation 5, Xbox Series X/S, PC
Rating: 4.5/5
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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Profile
Company: Justmop.com
Date started: December 2015
Founders: Kerem Kuyucu and Cagatay Ozcan
Sector: Technology and home services
Based: Jumeirah Lake Towers, Dubai
Size: 55 employees and 100,000 cleaning requests a month
Funding: The company’s investors include Collective Spark, Faith Capital Holding, Oak Capital, VentureFriends, and 500 Startups.
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
Champions League Last 16
Red Bull Salzburg (AUT) v Bayern Munich (GER)
Sporting Lisbon (POR) v Manchester City (ENG)
Benfica (POR) v Ajax (NED)
Chelsea (ENG) v Lille (FRA)
Atletico Madrid (ESP) v Manchester United (ENG)
Villarreal (ESP) v Juventus (ITA)
Inter Milan (ITA) v Liverpool (ENG)
Paris Saint-Germain v Real Madrid (ESP)
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Simran
Director Hansal Mehta
Stars: Kangana Ranaut, Soham Shah, Esha Tiwari Pandey
Three stars
Liverpool 4-1 Shrewsbury
Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')
Shrewsbury
Udoh (27'minutes)
Man of the Match: Kaide Gordon (Liverpool)
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
Islamophobia definition
A widely accepted definition was made by the All Party Parliamentary Group on British Muslims in 2019: “Islamophobia is rooted in racism and is a type of racism that targets expressions of Muslimness or perceived Muslimness.” It further defines it as “inciting hatred or violence against Muslims”.
On racial profiling at airports
Titanium Escrow profile
Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue
Stage: Early stage
Investors: Founder's friends and Family
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
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Global state-owned investor ranking by size
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Other simple ideas for sushi rice dishes
Cheat’s nigiri
This is easier to make than sushi rolls. With damp hands, form the cooled rice into small tablet shapes. Place slices of fresh, raw salmon, mackerel or trout (or smoked salmon) lightly touched with wasabi, then press, wasabi side-down, onto the rice. Serve with soy sauce and pickled ginger.
Easy omurice
This fusion dish combines Asian fried rice with a western omelette. To make, fry cooked and cooled sushi rice with chopped vegetables such as carrot and onion and lashings of sweet-tangy ketchup, then wrap in a soft egg omelette.
Deconstructed sushi salad platter
This makes a great, fuss-free sharing meal. Arrange sushi rice on a platter or board, then fill the space with all your favourite sushi ingredients (edamame beans, cooked prawns or tuna, tempura veggies, pickled ginger and chilli tofu), with a dressing or dipping sauce on the side.
The specs: 2018 Renault Megane
Price, base / as tested Dh52,900 / Dh59,200
Engine 1.6L in-line four-cylinder
Transmission Continuously variable transmission
Power 115hp @ 5,500rpm
Torque 156Nm @ 4,000rpm
Fuel economy, combined 6.6L / 100km
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Fasset%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Mohammad%20Raafi%20Hossain%2C%20Daniel%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%3C%2Fstrong%3E%20%242.45%20million%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2086%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-series%20B%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Investcorp%2C%20Liberty%20City%20Ventures%2C%20Fatima%20Gobi%20Ventures%2C%20Primal%20Capital%2C%20Wealthwell%20Ventures%2C%20FHS%20Capital%2C%20VN2%20Capital%2C%20local%20family%20offices%3C%2Fp%3E%0A
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
Company profile
Name: Tratok Portal
Founded: 2017
Based: UAE
Sector: Travel & tourism
Size: 36 employees
Funding: Privately funded
Sole survivors
- Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
- George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
- Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
- Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
