Live updates: Follow the latest news on Israel-Gaza
Pressure on Israel for humanitarian corridors to puncture the siege of Gaza has been accompanied by parallel calls for people to be given the option of fleeing a potential ground invasion targeting Hamas.
The Palestinian territory had its electricity supply cut off on Monday and access to humanitarian aid convoys was made impossible by air strikes at the Rafah border crossing with Egypt.
As Egypt was negotiating with Israel over safe corridors through which to send aid, questions loomed over the implications for Gaza's two million residents who may seek to flee the onslaught.
UN Secretary General Antonio Guterres pleaded for "immediate and unimpeded humanitarian access" for civilians in Gaza, as "there is no time to lose". But stopped short at calling for an evacuation of civilians, in a press briefing in New York on Wednesday.
Israel’s pounding of the territory has killed 900 Palestinians, many of them civilians, according to the latest figures from the Gaza Health Ministry.
At least 200,000 Palestinians have been internally displaced, according to the UN.
More than 2,300 Palestinians were killed in Israel's last ground invasion of Gaza in 2014. The risk of this happening again has prompted calls for the “evacuation” of Gazans. Some voices point out civilians have fled the Syrian and Ukraine wars in recent years as a reaction to the outbreak of fighting.
"Why has the UN Secretary General not called for two million civilians to be evacuated from a war zone? If these civilians are not evacuated things will soon become catastrophic," said Chris Gunness, a former spokesman for the UN’s agency for Palestinian refugees (UNRWA).
“Gaza is unique in the annals of contemporary warfare in that it’s the only conflict zone that is surrounded by a fence, so that people cannot flee,” he told The National.
A “humanitarian convoy of evacuations” is the “utmost priority” and should be negotiated with involvement from the UN or the regional group of actors, he said.
Temporary displacement to neighbouring Egypt is the "obvious" choice, as it is unlikely that Israel will allow anybody out of Gaza.
A return would then be agreed between the two parties after a ceasefire.
"Traditionally there would be a period of calm, a ceasefire, and an agreement for people to return," said Mr Gunness.
It is understood that the UK is working with Egyptian authorities to enable British and dual nationals to leave Gaza through the Rafah crossing.
“We have been speaking with Egypt about maintaining the land crossing from Gaza into Egypt," Foreign Secretary James Cleverly told media on Tuesday.
This follows pleas from Scotland's First Minister Humza Yousaf to the foreign secretary to push for a humanitarian corridor to evacuate civilians trapped in Gaza, which include his wife's family.
The US is trying to negotiate safe passage of US citizens in Gaza, according to CNN.
But many fear an evacuation would lead to a permanent depopulation of Gaza, a move that would be opposed by many, not least by Gazans themselves and Palestinian leaders.
“Some Israeli extremist politicians have openly called for the “transfer” of Palestinians out of the Palestinian territories so as to perpetuate Israeli control – so Palestinian fears are understandable,” said Prof Rex Brynen, a political scientist at McGill University in Canada.
Gazans fear another round of permanent displacement, which has cornered them there in the first place.
“Gaza largely consists of people whose families fled past Israeli military operations, only to see their properties seized, their villages deliberately destroyed, and who were barred from returning on pain of being shot dead as “infiltrators”, he wrote on X, formerly known as Twitter.
“Indeed the Nakba, the ethnic cleansing of 1948, is core to Palestinian identity and existential fears,” he said.
An outflow of refugees into Egypt would threaten existing Arab-Israeli peace agreements, including 1978 Camp David Accords between Egypt and Israel.
These gave autonomy for Palestinians in Gaza and the West Bank, and ensured that Egypt would not see refugee settlements on its territory in the Sinai desert.
President Abdel Fattah El Sisi appeared to allude to this when he spoke to the media in Cairo on Tuesday, following the Israeli military's comments. "Egypt will not allow the liquidation of the Palestinian question at the expense of other parties,” he said.
Forcing Gazans to flee there would could see an unravelling of the 45-year agreement. “Netanyahu’s stated is aim is for Palestinians to cross into Egypt, and that’s a very big red line for the Egyptians," Ghanem Nuseibeh, a London-based security expert told The National.
“For the first time there has been a divergence between Egypt’s national security interests and Israel’s intentions. The security cooperation between Egypt and Israel will come under serious threat, and Jordan will follow suit" he said.
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
More on Turkey's Syria offence
PFA Team of the Year: David de Gea, Kyle Walker, Jan Vertonghen, Nicolas Otamendi, Marcos Alonso, David Silva, Kevin De Bruyne, Christian Eriksen, Harry Kane, Mohamed Salah, Sergio Aguero
Sri Lanka's T20I squad
Thisara Perera (captain), Dilshan Munaweera, Danushka Gunathilaka, Sadeera Samarawickrama, Ashan Priyanjan, Mahela Udawatte, Dasun Shanaka, Sachith Pathirana, Vikum Sanjaya, Lahiru Gamage, Seekkuge Prasanna, Vishwa Fernando, Isuru Udana, Jeffrey Vandersay and Chathuranga de Silva.
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
MATCH INFO
Leeds United 0
Brighton 1 (Maupay 17')
Man of the match: Ben White (Brighton)
Cryopreservation: A timeline
- Keyhole surgery under general anaesthetic
- Ovarian tissue surgically removed
- Tissue processed in a high-tech facility
- Tissue re-implanted at a time of the patient’s choosing
- Full hormone production regained within 4-6 months
Company Profile
Founder: Omar Onsi
Launched: 2018
Employees: 35
Financing stage: Seed round ($12 million)
Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners
MATCH INFO
Red Star Belgrade v Tottenham Hotspur, midnight (Thursday), UAE
Roll%20of%20Honour%2C%20men%E2%80%99s%20domestic%20rugby%20season
%3Cp%3E%3Cstrong%3EWest%20Asia%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Bahrain%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Premiership%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Jebel%20Ali%20Dragons%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%201%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Sharks%0D%3Cbr%3ERunners%20up%3A%20Abu%20Dhabi%20Harlequins%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EUAE%20Division%202%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%20III%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Sharks%20II%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDubai%20Sevens%3C%2Fstrong%3E%0D%3Cbr%3EChampions%3A%20Dubai%20Tigers%0D%3Cbr%3ERunners%20up%3A%20Dubai%20Hurricanes%3C%2Fp%3E%0A
Star%20Wars%3A%20Episode%20I%20%E2%80%93%20The%20Phantom%20Menace
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20Big%20Ape%20Productions%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20LucasArts%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PC%2C%20PlayStation%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Zayed Sustainability Prize
Results
4pm: Al Bastakiya Listed US$300,000 (Dirt) 1,900m; Winner: Emblem Storm, Oisin Murphy (jockey), Satish Seemar (trainer).
4.35pm: Mahab Al Shimaal Group 3 $350,000 (D) 1,200m; Winner: Wafy, Tadhg O’Shea, Satish Seemar.
5.10pm: Nad Al Sheba Turf Group 3 $350,000 (Turf) 1,200m; Winner: Wildman Jack, Fernando Jara, Doug O’Neill.
5.45pm: Burj Nahaar Group 3 $350,000 (D) 1,600m; Winner: Salute The Soldier, Adrie de Vries, Fawzi Nass.
6.20pm: Jebel Hatta Group 1 $400,000 (T) 1,800m; Winner: Barney Roy, William Buick, Charlie Appleby.
6.55pm: Al Maktoum Challenge Round-3 Group 1 $600,000 (D) 2,000m; Winner: Matterhorn, Mickael Barzalona, Salem bin Ghadayer.
7.30pm: Dubai City Of Gold Group 2 $350,000 (T) 2,410m; Winner: Loxley, Mickael Barzalona, Charlie Appleby.