People search for victims and survivors after an Israeli strike on the town of Deir Al Balah, in the central Gaza Strip, on October 18. AFP
People search for victims and survivors after an Israeli strike on the town of Deir Al Balah, in the central Gaza Strip, on October 18. AFP
People search for victims and survivors after an Israeli strike on the town of Deir Al Balah, in the central Gaza Strip, on October 18. AFP
People search for victims and survivors after an Israeli strike on the town of Deir Al Balah, in the central Gaza Strip, on October 18. AFP

UN law expert denounces Israel's 'illegal' blocking of aid to Gaza


Jihan Abdalla
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Live updates: Follow the latest news on Israel-Gaza

An independent UN expert on international law said Israel's air strikes and tightened blockade on the Gaza Strip during the continuing Israel-Gaza war could amount to a crime against humanity.

At a briefing in Washington on Wednesday, Francesca Albanese, the UN's special rapporteur on the occupied Palestinian Territories, said Israel's move to bar the entry of water, food, medicine and fuel into the Gaza Strip since Hamas attacked Israel on October 7 is a serious breach of international law.

“Israel has tightened the blockade by not allowing entry of water, food and electricity – adding another layer of illegality," Ms Albanese said.

“The blockade was already a war crime and now this could amount to intentional starvation, which is a crime against humanity.”

The assessment came as US President Joe Biden visited Israel, where he offered strong support for the ally, but also called for humanitarian aid to enter the besieged enclave.

Israeli Prime Minister Benjamin Netanyahu said the country would not allow aid to enter through its crossing with Gaza, but would not block supplies from entering through Egypt.

It was not clear when aid would begin entering through the Rafah crossing, in the south of the Gaza Strip.

About 2.3 million Palestinians live in the Gaza Strip, a tiny enclave that has been under an Israeli and Egyptian land, air and sea blockade since 2007, when Hamas took over the territory.

Israel has ordered the northern Gaza Strip, home to 1.1 million people, to evacuate to the south before an anticipated ground invasion aimed at destroying Hamas.

The UN has condemned the order, saying it breaches international law.

“You cannot give this order, first of all because the south has already been bombed and there are no places where people can find safety or shelter," Ms Albanese said.

"And second, there are elderly and children, and hospitals. Where would they go?”

Mr Biden's trip was upended after a missile struck a hospital in Gaza City on Tuesday, killing hundreds of Palestinians, among them many children.

Hamas and Arab nations blamed Israel, while Israel blamed the strike on an errant rocket fired by Islamic Jihad militants.

Mr Biden has supported Israel's claim, blaming the explosion on “the other team".

He also has not denounced the civilian death toll in Gaza, which has so far exceeded 3,400 people. Many more are missing and feared dead under rubble.

But Mr Biden announced $100 million from the US in humanitarian assistance for Gaza and the occupied West Bank, adding that the Red Cross and Red Crescent must be allowed access.

Hamas's October 7 attack on parts of southern Israel killed more than 1,300 people. Militants also took about 200 people hostage.

Ms Albanese said that under international law, Hamas is likely to have committed war crimes. But Israel's response has passed its claim to self-defence and the principle of proportionality.

She said Israel has launched more than 6,000 bombs on Gaza – one of the most densely populated areas on Earth – killing at least 1,000 children and destroying about 80,000 homes and buildings.

“What kind of proportional response is this?” Ms Albanese said.

“Each military action, each bomb needs to be proportionate and it needs to distinguish between civilian and military targets, and it needs to be respectful of the principle of precaution.”

Tales of Yusuf Tadros

Adel Esmat (translated by Mandy McClure)

Hoopoe

PRISCILLA
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Company%20Profile
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Blackpink World Tour [Born Pink] In Cinemas

Starring: Rose, Jisoo, Jennie, Lisa

Directors: Min Geun, Oh Yoon-Dong

Rating: 3/5

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

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Dubai works towards better air quality by 2021

Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.

The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.

These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.

“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.

“We’re in a good position except for the cases that are out of our hands, such as sandstorms.

“Sandstorms are our main concern because the UAE is just a receiver.

“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”

Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.

There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.

“There are 25 stations in total,” Mr Al Daraji said.

“We added new technology and equipment used for the first time for the detection of heavy metals.

“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”

The specs

Price, base / as tested Dh100,000 (estimate)

Engine 2.4L four-cylinder 

Gearbox Nine-speed automatic 

Power 184bhp at 6,400rpm

Torque 237Nm at 3,900rpm

Fuel economy, combined 9.4L/100km

Seven tips from Emirates NBD

1. Never respond to e-mails, calls or messages asking for account, card or internet banking details

2. Never store a card PIN (personal identification number) in your mobile or in your wallet

3. Ensure online shopping websites are secure and verified before providing card details

4. Change passwords periodically as a precautionary measure

5. Never share authentication data such as passwords, card PINs and OTPs  (one-time passwords) with third parties

6. Track bank notifications regarding transaction discrepancies

7. Report lost or stolen debit and credit cards immediately

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Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

EXPATS
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UAE%20SQUAD
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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

COMPANY%20PROFILE
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Updated: October 19, 2023, 4:34 AM