GAZA CITY // Haisam Momen and Karam Habeeb are almost hidden by the dozens of balloons they are trying to sell for just under Dh1 each
The Palestinian cousins, both only 15 years old, dropped out of school to help support their families. They work eight-hour days selling balloons in Gaza City’s parks, shopping centres and outside restaurants such as the upscale Mazaj, where a pasta dish costs more than their daily income of about Dh21 each.
Haisam and Karam are just two of an estimated 104,000 children forced into labour in Gaza and the occupied West Bank, according to a United States department of labour report. With nearly half of the adult population out of work, the World Banks says Gaza’s unemployment rate is probably the highest in the world.
After Hamas won the 2006 election in Gaza and seized control from Fatah, the leading secular Palestinian party, Israel blockaded Gaza by air, land and sea. Unemployment climbed, and today, after three wars in under six years, the economy is on its knees.
The number of Gazan children and youth forced into labour rose dramatically after the 51-day war in 2014, which left more than 2,200 Palestinians and 73 Israelis dead.
Some children lost one or both parents in the war. Others have parents who were injured and are now unable to work.
By law, the minimum working age in both Palestinian territories is 15, and 18 for hazardous work involving chemicals or dangerous machinery, but this is not enforced in Gaza.
In the West Bank, the Palestinian Authority (PA) has jurisdiction only over the parts known as Area A and B. Area C, which comprises about 60 per cent of the territory, is under Israeli military control.
Jamil Momen, 21, and his younger brother Haisam, 15, live in the Shati refugee camp in northern Gaza. Jamil wants to go to university but has to sell balloons and rides on an electric car for children instead to support the family because his parents are unemployed.
Inside their two-room house, Jamil checks the lights on the battery-powered toy car that he will sell rides on that night.
Jamil married recently and his wife is now pregnant, putting pressure on Haisam to leave school to help support their 13-member household.
Nearby, in central Gaza, Jamil and Haisam’s cousins are also working to support their extended family.
Twin brothers Ehsan and Karam Habeeb, 15, have dropped out of school because their father, Fayad, suffers from severe depression and anxiety and cannot work full-time.
Fayad, a father of 10, said that before the second intifada broke out in 2000 he worked in Tel Aviv as a tailor and earned 6,000 shekels (Dh5,667) a month.
As he speaks, his four-year-old son, Moen, shuffles across the floor – despite four operations, the muscles in his lower legs still do not work.
So Ehsan and Karam, along with their 11-year-old brother Zuheir, must work selling balloons.
“I’d like my children to stay in school, but they are behind already after they left, so it might be too late,” Fayad said.
Asked what he thought would improve the lives of Gazans, Fayad said: “We need to be reunited with Israel. Since the ties were cut we’ve gone back 40 years – I can honestly say that the best 13 years of my life so far were when I was able to work inside Israel. I had money and could travel – I had a life”.
The US department of labour report, released in 2014, says there are no programmes to prevent or eliminate the worst forms of child labour in the Palestinian territories. It found the PA had failed to ratify international conventions on child labour after it acceded to the UN Conventions on the Rights of the Child. The report reveals that children in Gaza were paid to carry goods through Gaza’s smuggling tunnels until they were closed in 2014. The report documents Hamas training children as young as 12 for this, and one case in which a child was used as a human shield and another as an informant by Israeli forces in the last war.
Maher Al Tabbaa, a Gazan economist, said the reality of child labour in Gaza was perhaps one of the worst in the world in that children are forced to work because their parents cannot.
“Child labour will only be reduced if there is a proper social security for poor Palestinian families,” he said.
“There need to be concerted efforts from all government institutions and private and civil society to fight the phenomenon of child labour and to intensify awareness,” he says.
foreign.desk@thenational.ae
The Uefa Awards winners
Uefa Men's Player of the Year: Virgil van Dijk (Liverpool)
Uefa Women's Player of the Year: Lucy Bronze (Lyon)
Best players of the 2018/19 Uefa Champions League
Goalkeeper: Alisson (Liverpool)
Defender: Virgil van Dijk (Liverpool)
Midfielder: Frenkie de Jong (Ajax)
Forward: Lionel Messi (Barcelona)
Uefa President's Award: Eric Cantona
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%3Cp%3EAuthor%3A%20S%20Frederick%20Starr%3Cbr%3EPublisher%3A%20Oxford%20University%20Press%3Cbr%3EPages%3A%20290%3Cbr%3EAvailable%3A%20January%2024%3C%2Fp%3E%0A
Fanney Khan
Producer: T-Series, Anil Kapoor Productions, ROMP, Prerna Arora
Director: Atul Manjrekar
Cast: Anil Kapoor, Aishwarya Rai, Rajkummar Rao, Pihu Sand
Rating: 2/5
How to become a Boglehead
Bogleheads follow simple investing philosophies to build their wealth and live better lives. Just follow these steps.
• Spend less than you earn and save the rest. You can do this by earning more, or being frugal. Better still, do both.
• Invest early, invest often. It takes time to grow your wealth on the stock market. The sooner you begin, the better.
• Choose the right level of risk. Don't gamble by investing in get-rich-quick schemes or high-risk plays. Don't play it too safe, either, by leaving long-term savings in cash.
• Diversify. Do not keep all your eggs in one basket. Spread your money between different companies, sectors, markets and asset classes such as bonds and property.
• Keep charges low. The biggest drag on investment performance is all the charges you pay to advisers and active fund managers.
• Keep it simple. Complexity is your enemy. You can build a balanced, diversified portfolio with just a handful of ETFs.
• Forget timing the market. Nobody knows where share prices will go next, so don't try to second-guess them.
• Stick with it. Do not sell up in a market crash. Use the opportunity to invest more at the lower price.
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
The specs
Engine: Dual 180kW and 300kW front and rear motors
Power: 480kW
Torque: 850Nm
Transmission: Single-speed automatic
Price: From Dh359,900 ($98,000)
On sale: Now
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
The specs: 2018 Renault Koleos
Price, base: From Dh77,900
Engine: 2.5L, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 170hp @ 6,000rpm
Torque: 233Nm @ 4,000rpm
Fuel economy, combined: 8.3L / 100km
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
FIXTURES
Nov 04-05: v Western Australia XI, Perth
Nov 08-11: v Cricket Australia XI, Adelaide
Nov 15-18 v Cricket Australia XI, Townsville (d/n)
Nov 23-27: 1ST TEST v AUSTRALIA, Brisbane
Dec 02-06: 2ND TEST v AUSTRALIA, Adelaide (d/n)
Dec 09-10: v Cricket Australia XI, Perth
Dec 14-18: 3RD TEST v AUSTRALIA, Perth
Dec 26-30 4TH TEST v AUSTRALIA, Melbourne
Jan 04-08: 5TH TEST v AUSTRALIA, Sydney
Note: d/n = day/night
Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai
16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership
Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.
Zones
A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full
First Person
Richard Flanagan
Chatto & Windus
MATCH INFO
Scotland 59 (Tries: Hastings (2), G Horne (3), Turner, Seymour, Barclay, Kinghorn, McInally; Cons: Hastings 8)
Russia 0
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million