BEERSHEBA // A senior Israeli military official said on Sunday that a massive underground barrier being built along the Gaza border to defend against Hamas tunnels should be finished in a matter of months, dealing what he said would be a serious blow to the group.
The Southern Command official said the structure was at the forefront of a new effort meant to rob Hamas of one of its most potent weapons.
Mushir Al Masri, a Hamas official in Gaza, said the Israeli efforts would fail.
“They must realise that they will not enjoy security as long as the Palestinian people don’t enjoy it,” he said. “The language of threats no longer terrifies our people.”
During Israel’s 2014 war on Gaza, Hamas militants made their way into Israel through a tunnel network on several occasions, though they did not manage to reach civilian areas. Israel destroyed 32 tunnels during the war, but has since announced the discovery of several more.
The official said Hamas is now trying to restore its military capabilities, with its primary focus on building a subterranean warren of tunnels to hide from Israeli strikes and sneak into Israel to carry out attacks in a future round of fighting.
In recent weeks, Israel is believed to have begun work on a 60-kilometre-long underground barrier expected to stretch dozens of metres deep. Work crews have been spotted digging trenches and installing infrastructure in the ground.
In a briefing with reporters on Sunday, the Israeli official showed video footage of heavy machinery raking the sandy border area, a series of holes drilled deep into the ground, a stretch of land the army has flooded, and some controlled explosions. The army also showed a photo of simulated tunnels where soldiers train for subterranean combat.
He declined to discuss specific features of the barrier being built, calling it a key strategic project. But he said the new wall will defend Israel’s border with Gaza both above and below the ground. The army’s goal, he said, is to turn the underground battlefield into a “death trap” for Hamas.
“It will take time to build it. It’s a big project. But it is a main goal,” he said.
Israel has already surrounded Gaza with a sophisticated aboveground fence fortified with sensors, cameras, barbed wire and watch towers.
More than 2,200 Palestinians, over half of them civilians, were killed in the 2014 war, along with 73 Israelis – most of whom were soldiers.
* Associated Press
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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
Remaining fixtures
Third-place-play-off: Portugal v Mexico, 4pm on Sunday
Final: Chile v Germany, 10pm on Sunday
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Benjamin Mendy (Monaco) - £51.75m (Dh247.94m)
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Danilo (Real Madrid) - £27m
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