Live updates: Follow the latest news on Israel-Gaza
Pope Francis said on Monday that those killed in conflicts such as Gaza and Ukraine should not be considered "collateral damage", as he condemned the "war crimes" perpetrated against civilians.
"The distinction between military and civil objectives is no longer respected," the Pope, 87, said in his new year's address to diplomats at the Vatican.
"There is no conflict that does not end up in some way indiscriminately striking the civilian population. The events in Ukraine and Gaza are clear proof of this.
"We must not forget that grave violations of international humanitarian law are war crimes."
Pope Francis's speech was dominated by calls for an end to conflicts around the world.
He said people "need to realise more clearly that civilian victims are not 'collateral damage' but men and woman, with names and surnames, who lose their lives".
"Were we to be able to look each of them in the eye, call them by name, and learn something of their personal history, we would see war for what it is – nothing other than an immense tragedy," the Pope said.
The pontiff again condemned the October 7 attack by Hamas militants, which resulted in about 1,140 deaths in Israel, mostly civilians, according to an AFP tally based on official Israeli figures.
The Palestinian group, considered a "terrorist" organisation by the US and EU, also took about 250 hostages, 132 of whom remain captive, Israel says. At least 24 are believed to have been killed.
"I renew my condemnation of this act and of every instance of terrorism and extremism," the Pope said.
Latest from the Israel-Gaza war - in pictures
Israel has responded since October 7 with relentless bombardment of Gaza and a ground invasion that have killed at least 22,835 people, most of them women and children, according to the Gaza Health Ministry.
The pontiff said Israel's military response "has caused an exceptionally grave humanitarian crisis and inconceivable suffering".
"To all the parties involved, I renew my appeal for a ceasefire on every front … and the immediate liberation of all the hostages held in Gaza," Pope Francis said.
"I ask that the Palestinian people receive humanitarian aid, and that hospitals, schools and places of worship receive all necessary protection."
Most of Gaza's population has been displaced, according to the UN, leaving them in overcrowded shelters or tents in the winter cold.
The World Health Organisation has warned of the risk of famine and disease, with people struggling to find food, safe water, fuel and medicine.
On Sunday, the UN reported "sickening scenes" at Al Aqsa Martyrs' Hospital, one of the few in Gaza that is still partly functioning, with "people of all ages being treated on blood-streaked floors and in chaotic corridors".
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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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Sheikh Zayed's poem
When it is unveiled at Abu Dhabi Art, the Standing Tall exhibition will appear as an interplay of poetry and art. The 100 scarves are 100 fragments surrounding five, figurative, female sculptures, and both sculptures and scarves are hand-embroidered by a group of refugee women artisans, who used the Palestinian cross-stitch embroidery art of tatreez. Fragments of Sheikh Zayed’s poem Your Love is Ruling My Heart, written in Arabic as a love poem to his nation, are embroidered onto both the sculptures and the scarves. Here is the English translation.
Your love is ruling over my heart
Your love is ruling over my heart, even a mountain can’t bear all of it
Woe for my heart of such a love, if it befell it and made it its home
You came on me like a gleaming sun, you are the cure for my soul of its sickness
Be lenient on me, oh tender one, and have mercy on who because of you is in ruins
You are like the Ajeed Al-reem [leader of the gazelle herd] for my country, the source of all of its knowledge
You waddle even when you stand still, with feet white like the blooming of the dates of the palm
Oh, who wishes to deprive me of sleep, the night has ended and I still have not seen you
You are the cure for my sickness and my support, you dried my throat up let me go and damp it
Help me, oh children of mine, for in his love my life will pass me by.
The biog
Full name: Aisha Abdulqader Saeed
Age: 34
Emirate: Dubai
Favourite quote: "No one has ever become poor by giving"
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
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Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
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Stars: Hrithik Roshan, NTR, Kiara Advani, Ashutosh Rana
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