Hisham Awartani (right), Kinnan Abdalhamid (centre) and Tahseen Ahmad (left) were shot in an unprovoked attack in Burlington, Vermont. Photo: Awartani family / Reuters
Hisham Awartani (right), Kinnan Abdalhamid (centre) and Tahseen Ahmad (left) were shot in an unprovoked attack in Burlington, Vermont. Photo: Awartani family / Reuters
Hisham Awartani (right), Kinnan Abdalhamid (centre) and Tahseen Ahmad (left) were shot in an unprovoked attack in Burlington, Vermont. Photo: Awartani family / Reuters
Hisham Awartani (right), Kinnan Abdalhamid (centre) and Tahseen Ahmad (left) were shot in an unprovoked attack in Burlington, Vermont. Photo: Awartani family / Reuters

Palestinian American shot in Vermont paralysed from the chest down


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A Palestinian American university student who was shot in Burlington, Vermont, last month has been left paralysed from the chest down, his family said.

Hisham Awartani was walking with two of his friends – Kinnan Abdalhamid and Tahseen Ahmad – to a family dinner on November 25 when a man approached and shot them.

All three men survived the shooting, but one of the bullets that struck Mr Awartani “is lodged in his spine and has left him paralysed from the chest down”, his family said in a fund-raising page to support his recovery.

“He has demonstrated remarkable courage, resilience and fortitude – even a sense of humour – even as the reality of his paralysis sets in,” the family said.

Mr Awartani is a Palestinian-Irish-American who grew up in the West Bank and graduate of the Ramallah Friends School. His family said he is a teaching assistant at Brown University, where he is pursuing a dual degree in maths and archaeology.

The students were speaking in Arabic – and two were wearing keffiyehs – when they were approached by Jason Eaton, Burlington police said.

Police said that Mr Eaton had stepped off his porch, produced a firearm and then began shooting at the men.

Mr Eaton has pleaded not guilty to three charges of second degree murder. He is currently being held without bail.

US Attorney General Merrick Garland has said that the FBI would investigate whether the shooting constitutes a hate crime.

The attack comes amid a rise in Islamophobia and anti-Semitism since the outbreak of the Israel-Gaza war.

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

History's medical milestones

1799 - First small pox vaccine administered

1846 - First public demonstration of anaesthesia in surgery

1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases

1895 - Discovery of x-rays

1923 - Heart valve surgery performed successfully for first time

1928 - Alexander Fleming discovers penicillin

1953 - Structure of DNA discovered

1952 - First organ transplant - a kidney - takes place 

1954 - Clinical trials of birth control pill

1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.

1998 - The first adult live-donor liver transplant is carried out

Updated: December 04, 2023, 1:24 PM