Israel has inoculated an impressive number of people in its coronavirus vaccine drive, but Palestinians in the occupied West Bank and Gaza are at the back of the line, the UN said on Thursday.
UN human rights investigators Michael Lynk and Tlaleng Mofokeng said that Israel is leading the world in Covid-19 vaccinations, with more than 16 per cent of its nine million citizens having already receiving doses.
“However, Israel has not ensured that Palestinians under occupation in the West Bank and Gaza will have any near-future access to the available vaccines,” the experts said.
Coronavirus pandemic – in pictures
About 160,000 Palestinians living under occupation have tested positive for Covid-19 since March 2020 and more than 1,700 have died, the World Health Organisation said. Infection and death rates have risen steadily in recent weeks.
Palestinian residents of East Jerusalem were offered vaccines by Israel, the experts said, but those in the West Bank and Gaza will wait "many weeks" for inoculations ordered separately by the Palestinian Authority via a low-cost UN-backed scheme.
They are particularly worried about residents of Gaza, which suffers “serious water and electricity shortages, and endemic poverty and unemployment” as a result of a 13-year blockade.
“This means that more than 4.5 million Palestinians will remain unprotected and exposed to Covid-19, while Israeli citizens living near and among them – including the Israeli settler population – will be vaccinated,” the experts said.
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“Morally and legally, this differential access to necessary health care in the midst of the worst global health crisis in a century is unacceptable.”
Israel's mission to the UN in New York did not immediately answer The National's request for comment.
Vaccinating its relatively small, dense population at a world-beating pace, Israel seeks to have administered one or both jabs to five million people and reopen its economy by mid-March.
Elderly, sick and high-risk Israelis have been prioritised so far. This may be expanded to include children aged over 12 in the coming weeks as vaccine shipments become more regular, Israeli officials said.
Israel is required by international law to provide decent health care to Palestinians living in East Jerusalem, the West Bank and Gaza – areas that Israel has occupied since the 1967 war – the experts said.
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
'Operation Mincemeat'
Director: John Madden
Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton
Rating: 4/5
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.