Two Palestinians killed in the West Bank


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JERUSALEM // Israeli forces on Thursday shot and killed two Palestinians, the latest in a string of clashes in the West Bank city of Hebron.

In recent days, Hebron has become a focus of clashes following six weeks of Israeli-Palestinian violence. The city, where several hundred Jewish settlers live in illegal, fortified enclaves amid tens of thousands of Palestinians, is a frequent flashpoint of unrest.

The Palestinians were killed near the settlements. A Palestinian woman in the area at the time told the Palestinian Ma’an news agency that she “heard gunshots and saw Israeli soldiers and settlers firing at a young Palestinian man while he was walking down a staircase,” adding that she did not see anything in his hands.

The other Palestinian was killed after allegedly stabbing an Israeli soldier in the head, wounding him lightly, and then attempted to stab another security officer before Israeli forces killed him. The Palestinian approached soldiers at a checkpoint as clashes between Palestinian protesters and Israeli troops erupted nearby, police said.

Palestinians have repeatedly accused the army of using unnecessary or excessive force, a charge that Israel denies.

Along with clashes between Palestinians and Israeli troops, Hebron has also been the scene of several stabbing attacks by Palestinians.

The current wave of violence began in mid-September in Jerusalem amid tensions over a sensitive holy site and quickly spread deeper into Israel, the West Bank and the Gaza Strip. Eleven Israelis have been killed in Palestinian attacks. In that time, 58 Palestinians have been killed, 38 said by Israel to be attackers, the remainder killed in clashes with Israeli troops.

Also Thursday, Israel’s Justice Ministry said an Arab woman who was shot after brandishing a knife at a busy bus station did not intend to carry out an attack.

Asraa Abed, 29, was surrounded by Israeli forces and then shot after she drew a knife at a bus station in northern Israel earlier this month. Israel’s justice ministry said an investigation determined the woman was mentally unstable and suicidal and had pulled out the knife to be shot and killed. Ms Abed, who survived the shooting, was indicted Thursday for carrying a knife.

The incident was caught on video, which showed her slowly waving the knife before she is surrounded and shot. P

alestinians have cited the incident in their claims that Israel has used excessive force during the current spate of violence.

In Jerusalem, Israeli police said they used stun grenades to disperse about 100 people protesting outside a hospital in the city’s eastern sector on Thursday. The protesters were demonstrating against Israeli police who during the unrest have entered the hospital to seize files related to Palestinians wounded in clashes.

* 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

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This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

if you go

The flights

Direct flights from the UAE to the Nepalese capital, Kathmandu, are available with Air Arabia, (www.airarabia.com) Fly Dubai (www.flydubai.com) or Etihad (www.etihad.com) from Dh1,200 return including taxes. The trek described here started from Jomson, but there are many other start and end point variations depending on how you tailor your trek. To get to Jomson from Kathmandu you must first fly to the lake-side resort town of Pokhara with either Buddha Air (www.buddhaair.com) or Yeti Airlines (www.yetiairlines.com). Both charge around US$240 (Dh880) return. From Pokhara there are early morning flights to Jomson with Yeti Airlines or Simrik Airlines (www.simrikairlines.com) for around US$220 (Dh800) return. 

The trek

Restricted area permits (US$500 per person) are required for trekking in the Upper Mustang area. The challenging Meso Kanto pass between Tilcho Lake and Jomson should not be attempted by those without a lot of mountain experience and a good support team. An excellent trekking company with good knowledge of Upper Mustang, the Annaurpuna Circuit and Tilcho Lake area and who can help organise a version of the trek described here is the Nepal-UK run Snow Cat Travel (www.snowcattravel.com). Prices vary widely depending on accommodation types and the level of assistance required. 

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