Live updates: Follow the latest news on Israel-Gaza
Israel has a responsibility under international law to protect civilians, as its forces expand their ground operations in Gaza, a US official said on Sunday.
White House National Security Adviser Jake Sullivan said the Israeli army should be taking every possible step to distinguish between Hamas and Palestinian civilians.
Mr Sullivan said Hamas was hiding behind civilians but that does not lessen Israel’s “responsibility under international humanitarian law and the laws of war to do all in their power to protect the civilian population”, he said in an interview with ABC.
In another interview on CNN, Mr Sullivan said the Israeli army should do all it can to distinguish between civilians and military targets.
“What we believe is every hour, every day of this military operation, the IDF [Israeli military], the Israeli government should be taking every possible means available to them to distinguish between Hamas terrorists who are legitimate military targets and civilians who are not,” he said.
His comments came amid growing international outcry over Israel's air and land bombardment of the Gaza Strip that began on October 7, after Hamas gunmen attacked southern Israel, killing 1,400 people.
The backlash was magnified on Friday, after communication services were cut amid a step up in Israeli air strikes on the territory, including from Mr Biden's own Democratic party.
“We have to recognise that our credibility and our authority on the world stage is greatly diminished if we do not also call out this siege that Israel is launching on Gaza as violations of international law,” US Representative Pramila Jayapal, leader of the Congressional Progressive Caucus, said on NBC.
“We're being isolated in the rest of the world,” Ms Jayapal said.
At least 8,000 Palestinians have been killed, including more than 3,000 children, according to medical officials in Gaza, and the enclave's 2.3 million residents are facing a worsening humanitarian crisis as Israel has blocked the entry of water, food, medicine and fuel.
The US has vetoed two UN Security Council resolutions calling for a ceasefire, and has instead called for “humanitarian pauses” that would allow aid in.
“There have been deaths of thousands of Palestinian civilians in this conflict and that is an absolute tragedy,” Mr Sullivan told ABC.
“Those people did not deserve to die,” he said. “Those people deserve to live lives of peace and safety and dignity.
Israeli Prime Minister Benjamin Netanyahu has said Israel is intent on destroying Hamas and that the war, now in its third week, has now entered a new phase.
Mr Sullivan said President Joe Biden was due to speak to Mr Netanyahu later on Sunday with a view to holding “candid” talks.
The Biden administration is negotiating the entry of more humanitarian aid into the Gaza Strip, the exit of American citizens and the release of hostages.
So far only several dozen lorries carrying much-needed supplies have been able to enter Gaza through the Egyptian border.
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
Living in...
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.
India cancels school-leaving examinations
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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Dubai World Cup Carnival card
6.30pm: UAE 1000 Guineas Trial Conditions (TB) US$100,000 (Dirt) 1,400m
7.05pm: Handicap (TB) $135,000 (Turf) 1,000m
7.40pm: Handicap (TB) $175,000 (D) 1,900m
8.15pm: Meydan Challenge Listed Handicap (TB) $175,000 (T) 1,400m
8.50pm: Dubai Stakes Group 3 (TB) $200,000 (D) 1,200m
9.25pm: Dubai Racing Club Classic Listed Handicap (TB) $175,000 (T) 2,410m
The National selections
6.30pm: Final Song
7.05pm: Pocket Dynamo
7.40pm: Dubai Icon
8.15pm: Dubai Legacy
8.50pm: Drafted
9.25pm: Lucius Tiberius
COMPANY PROFILE
Name: Kumulus Water
Started: 2021
Founders: Iheb Triki and Mohamed Ali Abid
Based: Tunisia
Sector: Water technology
Number of staff: 22
Investment raised: $4 million
The biog
Fast facts on Neil Armstrong’s personal life:
- Armstrong was born on August 5, 1930, in Wapakoneta, Ohio
- He earned his private pilot’s license when he was 16 – he could fly before he could drive
- There was tragedy in his married life: Neil and Janet Armstrong’s daughter Karen died at the age of two in 1962 after suffering a brain tumour. She was the couple’s only daughter. Their two sons, Rick and Mark, consulted on the film
- After Armstrong departed Nasa, he bought a farm in the town of Lebanon, Ohio, in 1971 – its airstrip allowed him to tap back into his love of flying
- In 1994, Janet divorced Neil after 38 years of marriage. Two years earlier, Neil met Carol Knight, who became his second wife in 1994
The specs: 2018 Nissan Patrol Nismo
Price: base / as tested: Dh382,000
Engine: 5.6-litre V8
Gearbox: Seven-speed automatic
Power: 428hp @ 5,800rpm
Torque: 560Nm @ 3,600rpm
Fuel economy, combined: 12.7L / 100km
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
