Palestinians enact a scene of an Israeli soldier arresting a Palestinian boy during a rally in Gaza City in solidarity with Palestinian prisoners held in Israeli jails.
Palestinians enact a scene of an Israeli soldier arresting a Palestinian boy during a rally in Gaza City in solidarity with Palestinian prisoners held in Israeli jails.
Palestinians enact a scene of an Israeli soldier arresting a Palestinian boy during a rally in Gaza City in solidarity with Palestinian prisoners held in Israeli jails.
Palestinians enact a scene of an Israeli soldier arresting a Palestinian boy during a rally in Gaza City in solidarity with Palestinian prisoners held in Israeli jails.

Israel 'beats up children'


Jonathan Cook
  • English
  • Arabic

NAZARETH // The rights of Palestinian children are routinely violated by Israel's security forces, according to a new report that says beatings and torture are common. In addition, hundreds of Palestinian minors are prosecuted by Israel each year without a proper trial and are denied family visits. The findings by Defence for Children International (DCI) come in the wake of revelations from Israeli soldiers and senior commanders that it is "normal procedure" in the West Bank to terrorise Palestinian civilians, including children. Col Itai Virob, commander of the Kfir Brigade, disclosed last month that to accomplish a mission, "aggressiveness towards every one of the residents in the village is common". Questioning included slaps, beatings and kickings, he said. As a result, Gabi Ashkenazi, the head of the armed services, was forced to appear before the Israeli parliament to disavow the behaviour of his soldiers. Beatings were "absolutely prohibited", he told legislators. Col Virob made his remarks during court testimony in defence of two soldiers, including his deputy commander, who are accused of beating Palestinians in the village of Qaddum, close to Nablus. One told the court that "soldiers are educated towards aggression in the IDF [army]". Col Virob appeared to confirm his observation, saying it was policy to "disturb the balance" of village life during missions and that the vast majority of assaults were "against uninvolved people". Last week, further disclosures of ill-treatment of Palestinians, some as young as 14, were aired on Israeli TV, using material collected by dissident soldiers as part of the Breaking the Silence project, which highlights army brutality. Two soldiers serving in the Harub battalion said they had witnessed beatings at a school in the West Bank village of Hares, south-west of Nablus, in an operation in March to stop stone-throwing. Many of those held were not involved, the soldiers said. During a 12-hour operation that began at 3am, 150 detainees were blindfolded and handcuffed from behind, with the nylon restraints so tight their hands turned blue. The worst beatings, the soldiers said, occurred in the school toilets. According to one soldier's testimony, a boy of about 15 was given "a slap that brought him to the ground". He added that many of his comrades "just knee [Palestinians] because it's boring, because you stand there 10 hours, you're not doing anything, so they beat people up". The picture from serving soldiers confirms the findings of DCI, which noted that many children were picked up in general sweeps after disturbances or during late-night raids of their homes. Its report includes a selection of testimonies from children it represented in 2008 in which they describe Israeli soldiers beating them or being tortured by interrogators. One 10-year-old boy, identified as Ezzat H, described an army search of his family home for a gun. He said a soldier slapped and punched him repeatedly during two hours of questioning, before another soldier pointed a rifle at him: "The rifle barrel was a few centimetres away from my face. I was so terrified that I started to shiver. He made fun of me." Another boy, Shadi H, aged 15, said he and his friend were forced to undress by soldiers in an orange grove near Tulkarm while the soldiers threw stones at them. They were then beaten with rifle butts. Jameel K, aged 14, described being taken to a military camp where he was assaulted and then had a rope tightened around his neck in a mock execution. Yehuda Shaul, of Breaking the Silence, said soldiers treated any Palestinian older than 12 or 13 as an adult. "For the first time a high-ranking soldier [Col Virob] has joined us in raising the issue - even if not intentionally - that the use of physical violence against Palestinians is not exceptional but policy. A few years ago no senior officer would have had the guts to say this," he said. The DCI report also highlights the systematic use of torture by interrogators from the army and the secret police, the Shin Bet, in an attempt to extract confessions from children, often in cases involving stone-throwing. Islam M, aged 12, said he was threatened with having boiling water poured on his face if he did not admit throwing stones and was then pushed into a thorn bush. Another boy, Abed S, aged 16, said his hands and feet were tied to the wall of an interrogation room in the shape of a cross for a day and then put in solitary confinement for 15 days. Last month, the United Nations Committee Against Torture, a panel of independent experts, expressed "deep concern" at Israel's treatment of Palestinian minors. According to the DCI report, some 700 children are convicted in Israel's military courts each year, with children older than 12 denied access to lawyers in interrogation. It adds that interrogators routinely blindfold and handcuff child detainees during questioning and use techniques including slaps and kicks, sleep deprivation, solitary confinement, threats to the child and his family, and tying the child up for long periods. Such practices were banned by Israel's Supreme Court in 1999 but are still widely documented by Israeli human rights groups. In 95 per cent of cases, children are convicted on the basis of signed confessions written in Hebrew, a language few of them understand. Once sentenced, the children are held in violation of international law in prisons in Israel where most are denied visits from family and receive little or no education. Yesh Din, an Israeli human rights group, reported in November that soldiers rarely faced disciplinary action over illegal behaviour. Army data from2000 to the end of 2007 revealed that the military police had indicted soldiers in only 78 of 1,268 investigations. Most soldiers received minor sentences. jcook@thenational.ae

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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. 

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Torno Subito by Massimo Bottura

When the W Dubai – The Palm hotel opens at the end of this year, one of the highlights will be Massimo Bottura’s new restaurant, Torno Subito, which promises “to take guests on a journey back to 1960s Italy”. It is the three Michelinstarred chef’s first venture in Dubai and should be every bit as ambitious as you would expect from the man whose restaurant in Italy, Osteria Francescana, was crowned number one in this year’s list of the World’s 50 Best Restaurants.

Akira Back Dubai

Another exciting opening at the W Dubai – The Palm hotel is South Korean chef Akira Back’s new restaurant, which will continue to showcase some of the finest Asian food in the world. Back, whose Seoul restaurant, Dosa, won a Michelin star last year, describes his menu as,  “an innovative Japanese cuisine prepared with a Korean accent”.

Dinner by Heston Blumenthal

The highly experimental chef, whose dishes are as much about spectacle as taste, opens his first restaurant in Dubai next year. Housed at The Royal Atlantis Resort & Residences, Dinner by Heston Blumenthal will feature contemporary twists on recipes that date back to the 1300s, including goats’ milk cheesecake. Always remember with a Blumenthal dish: nothing is quite as it seems.