Lebanon is no stranger to Israeli breaches of its airspace. Yet, the intensifying frequency of low-altitude Israeli flights in recent weeks caused jitters across the country, particularly among Beirut's residents who survived a huge explosion in August.
The UN Interim Force in Lebanon – Unifil – a peacekeeping team in southern Lebanon, recorded a daily average of 12.6 airspace breaches between June 17 and October 20.
These came to a total of 61 hours and 51 minutes in overflight time – a “significant increase from the previous reporting period” the peacekeepers said.
Israel has frequently entered Lebanese airspace to carry out strikes in Syria against the regime’s forces and allied Iran-backed militias and to monitor Hezbollah’s operations in Lebanon.
But despite Israel's efforts, Hezbollah doubled its number of precision guided missiles, its leader, Hassan Nasrallah, said in an interview with Al Mayadeen TV late last year.
Nasrallah said that Hezbollah could strike anywhere in Israel and reiterated promises that Iran and its allies would retaliate for the assassination of Qassem Suleimani, the former leader of Iran’s Islamic Revolutionary Guard Corps.
Last year's killing of Suleimani in a US strike in Iraq fuelled regional tensions and sparked concerns over the potential outbreak of armed conflict in the last days of US President Donald Trump's tenure.
Early on Wednesday, Israeli fighters bombed areas in Syria believed to be the sites of Iranian arms depots. The air strikes were carried out with intelligence provided by the US, the Associated Press quoted a senior US intelligence official as saying.
Rising regional tensions and intensifying Israeli reconnaissance operations over Lebanon, however, do not justify flights at the low altitudes recorded in recent weeks in Lebanon, Lebanese military experts said.
The overflights evoked memories of the devastating month-long 2006 war that pitted Israel against Hezbollah, fuelling a wave of comments on social media from concerned Lebanese.
“Checking flight trackers compulsively every hour for the past few days cause of these … Israeli jets. It’s really crippling me emotionally,” one Twitter user wrote.
A retired Lebanese army general told The National the flights are part of Israel's long-running psychological warfare against Lebanon. He said they could serve to fuel anti-Hezbollah sentiment among those who blame the party for dragging Lebanon into the regional confrontation between Iran and the US.
That said, Israel is risking its jets, when flying at such low altitudes, being hit by anti-aircraft weapons that might be in Hezbollah's possession, the former general said.
“Israel could be trying to draw Hezbollah into a conflict or to provoke the party to reveal information relating to its anti-aircraft arsenal,” he said.
The extent of Hezbollah’s anti-aircraft capabilities has been long shrouded in secrecy with Nasrallah saying in August 2019 that his party would start targeting Israeli drones. His warning followed the explosion of an Israeli drone near Hezbollah’s media offices in Beirut’s southern suburbs.
A year later, on August 22, Hezbollah said it downed an Israeli drone that crossed the UN-demarcated border between the two countries. Israel, which confirmed only that one of its drones “crashed inside Lebanese territories”, had announced two weeks earlier that it downed a drone that entered its airspace from Lebanon.
The incidents followed the killing a Hezbollah fighter in an Israeli strike in Syria in July last year, which Nasrallah vowed to avenge in his recent interview.
Nasrallah, however, downplayed the threat of an imminent conflict with Israel but cautioned that Hezbollah and its allies should remain vigilant in the final days of Mr Trump’s tenure.
"When you hear the media hype by the Israelis, know that there are no real actions behind it," Nasrallah said.
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Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
The specs
Engine: 4.0-litre V8 twin-turbocharged and three electric motors
Power: Combined output 920hp
Torque: 730Nm at 4,000-7,000rpm
Transmission: 8-speed dual-clutch automatic
Fuel consumption: 11.2L/100km
On sale: Now, deliveries expected later in 2025
Price: expected to start at Dh1,432,000
ENGLAND SQUAD
Goalkeepers Henderson, Johnstone, Pickford, Ramsdale
Defenders Alexander-Arnold, Chilwell, Coady, Godfrey, James, Maguire, Mings, Shaw, Stones, Trippier, Walker, White
Midfielders Bellingham, Henderson, Lingard, Mount, Phillips, Rice, Ward-Prowse
Forwards Calvert-Lewin, Foden, Grealish, Greenwood, Kane, Rashford, Saka, Sancho, Sterling, Watkins
MATCH INFO
Euro 2020 qualifier
Norway v Spain, Saturday, 10.45pm, UAE
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