• Newborns are placed in bed after being taken off incubators in Gaza's Al Shifa Hospital due to the power running out. Reuters
    Newborns are placed in bed after being taken off incubators in Gaza's Al Shifa Hospital due to the power running out. Reuters
  • Patients and staff at Al Shifa Hospital in Gaza city, which is under siege. AFP
    Patients and staff at Al Shifa Hospital in Gaza city, which is under siege. AFP
  • Patients and internally displaced people at Al Shifa. AFP
    Patients and internally displaced people at Al Shifa. AFP
  • Israel claims Hamas is using the hospital as a command centre. AFP
    Israel claims Hamas is using the hospital as a command centre. AFP
  • This claim is denied by those associated with the hospital. AFP
    This claim is denied by those associated with the hospital. AFP
  • Al Shifa Hospital has been hit by Israeli shelling. AFP
    Al Shifa Hospital has been hit by Israeli shelling. AFP
  • Conditions at the hospital have been described as 'disastrous'. Reuters
    Conditions at the hospital have been described as 'disastrous'. Reuters
  • Thousands of internally displaced Palestinians have sought shelter at the hospital complex. AFP
    Thousands of internally displaced Palestinians have sought shelter at the hospital complex. AFP
  • Patients and internally displaced people are pictured at Al-Shifa hospital in Gaza City on November 10, 2023, amid ongoing battles between Israel and the Palestinian Hamas movement. Heavy fighting was raging near Al-Shifa hospital, with Israel saying it had killed dozens of militants and destroyed tunnels that are key to Hamas's capacity to fight. Israel launched an offensive in Gaza after Hamas fighters poured across the heavily militarised border on October 7, killing 1,400 people, mostly civilians, and taking around 240 hostages. (Photo by Ismail Zanoun / AFP)
    Patients and internally displaced people are pictured at Al-Shifa hospital in Gaza City on November 10, 2023, amid ongoing battles between Israel and the Palestinian Hamas movement. Heavy fighting was raging near Al-Shifa hospital, with Israel saying it had killed dozens of militants and destroyed tunnels that are key to Hamas's capacity to fight. Israel launched an offensive in Gaza after Hamas fighters poured across the heavily militarised border on October 7, killing 1,400 people, mostly civilians, and taking around 240 hostages. (Photo by Ismail Zanoun / AFP)

Why Gaza's under-siege Al Shifa Hospital has reached grim turning point


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  • Arabic

Live updates: Follow the latest on Israel-Gaza

Israeli forces are closing in on Gaza’s main Al Shifa Hospital, housing as many as 15,000 people seeking shelter from fighting in the enclave, including about 1,500 patients and a similar number of medical staff.

Conditions at the hospital are grim as fuel is running out, meaning there is not enough power to keep babies alive in incubators.

Here’s what you need to know about the crisis at the hospital that has become the scene of one of the most bleak episodes of the war so far.

What has happened at Al Shifa?

Israel has already hit the structure with an air strike on the building's cardiology ward, the Health Ministry in Gaza said.

Scores of civilians have died in strikes just metres from the hospital entrance, where thousands are often crowded in car parks and other outside areas.

Dr Mohammad Abu Silmeyye, director of the hospital, on Monday told The National two people had been shot dead trying to leave the hospital.

Doctors Without Borders (MSF) surgeon Mohammed Obeid said on social media that two babies had already died in the neonatal clinic. The World Health Organisation (WHO) said at least 36 more babies could die and the hospital is out of water.

A Palestinian woman injured in an air strike is moved from Al Shifa Hospital as Israeli tanks roll deeper into the enclave. Reuters
A Palestinian woman injured in an air strike is moved from Al Shifa Hospital as Israeli tanks roll deeper into the enclave. Reuters

Israeli air strikes on hospitals in Gaza have drawn global condemnation because of the humanitarian suffering caused.

Israel has long insisted that Hamas has a bunker housing its main command centre under the building.

Experts say the group would be breaching international law by using human shields, while others say bombing a hospital could violate the principle of “proportionality” in international humanitarian law, making any Israeli attack a war crime.

“The ability of hospitals and medical facilities to operate is paramount, especially during conflicts,” the WHO said last week in reference to Al Shifa. "In line with international humanitarian law, we call for the protection of all medical facilities, personnel, patients and the wounded."

More than a month into the war, more than 11,000 Gazans have been killed in Israeli bombardments – more than five times the death toll of the Israel-Hamas war in 2014.

Why is Israel attacking the hospital?

Israel’s army said on October 27 that “hundreds of terrorists flooded into the hospital to hide” after Hamas’s October 7 attack in Israel that killed about 1,200 people, down from an initial estimate of 1,400.

They say Hamas has used the complex for years, first making the allegations during the 2009 Gaza war. Israeli commanders allege it has been incorporated into a vast tunnel complex across Gaza, said to comprise as much as 500 kilometres of concrete passages.

Hamas strongly denies the claim, while Israel has produced maps and graphics attempting to justify their claims, but no defining evidence.

The WHO on Sunday said that in the previous 48 hours the hospital had been attacked many times, leaving several dead and many others injured.

The intensive care unit suffered damage from bombardment, it said, while areas of the hospital where displaced people were sheltering have also been damaged.

One patient using an incubator to help them breathe reportedly died when electricity was cut, the WHO said.

Israel claims it has offered fuel for the hospital – although health officials say it is not nearly enough – as well as safe corridors to evacuate civilians.

The hospital was last bombed in 2014, during a month-long battle between Israel and Hamas that left about 2,000 people dead.

Doctors Without Borders said at the time that targeting hospitals and their surroundings was "completely unacceptable and a serious violation of international humanitarian Law”.

The hospital was also the site of fighting between Hamas and Fatah in 2007, when the former took over Gaza, Human Rights Watch said, but the organisation did not specify whether it was being used as a base for Hamas.

What have world leaders said about Al Shifa?

So far, only US National Security Adviser Jake Sullivan has directly commented on the situation on the hospital, as most world leaders focus on overall condemnation of Israel’s massive bombardment of Gaza.

On Saturday, France’s President Emmanuel Macron, while urging Israel to stop its attacks, said: “These babies, these ladies, these old people are bombed and killed” without giving more details.

Mr Sullivan said on Sunday on CBS show Face the Nation that Washington “does not want to see firefights in hospitals where innocent people, patients receiving medical care, are caught in the crossfire".

He said the US had had "active consultations" with the Israel army. He said the US believed Hamas was using hospitals for “command and control” in “a violation of the laws of war”.

Prime Minister Benjamin Netanyahu on Sunday followed Israeli President Isaac Herzog’s denial that the hospital had been bombed, saying Israel had offered “to give them enough fuel to operate the hospital, operate the incubators and so on, because we have no battle with patients or civilians at all”.

The WHO last week said only two deliveries of “life-saving” supplies had reached the hospital, calling conditions at Al Shifa "disastrous”.

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Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

THE DETAILS

Solo: A Star Wars Story

Director: Ron Howard

2/5

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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

Sole survivors
  • Cecelia Crocker was on board Northwest Airlines Flight 255 in 1987 when it crashed in Detroit, killing 154 people, including her parents and brother. The plane had hit a light pole on take off
  • George Lamson Jr, from Minnesota, was on a Galaxy Airlines flight that crashed in Reno in 1985, killing 68 people. His entire seat was launched out of the plane
  • Bahia Bakari, then 12, survived when a Yemenia Airways flight crashed near the Comoros in 2009, killing 152. She was found clinging to wreckage after floating in the ocean for 13 hours.
  • Jim Polehinke was the co-pilot and sole survivor of a 2006 Comair flight that crashed in Lexington, Kentucky, killing 49.
What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
Other workplace saving schemes
  • The UAE government announced a retirement savings plan for private and free zone sector employees in 2023.
  • Dubai’s savings retirement scheme for foreign employees working in the emirate’s government and public sector came into effect in 2022.
  • National Bonds unveiled a Golden Pension Scheme in 2022 to help private-sector foreign employees with their financial planning.
  • In April 2021, Hayah Insurance unveiled a workplace savings plan to help UAE employees save for their retirement.
  • Lunate, an Abu Dhabi-based investment manager, has launched a fund that will allow UAE private companies to offer employees investment returns on end-of-service benefits.
Terror attacks in Paris, November 13, 2015

- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France

Crazy Rich Asians

Director: Jon M Chu

Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan

Four stars

States of Passion by Nihad Sirees,
Pushkin Press

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 Facility’s Versatility

Between the start of the 2020 IPL on September 20, and the end of the Pakistan Super League this coming Thursday, the Zayed Cricket Stadium has had an unprecedented amount of traffic.
Never before has a ground in this country – or perhaps anywhere in the world – had such a volume of major-match cricket.
And yet scoring has remained high, and Abu Dhabi has seen some classic encounters in every format of the game.
 
October 18, IPL, Kolkata Knight Riders tied with Sunrisers Hyderabad
The two playoff-chasing sides put on 163 apiece, before Kolkata went on to win the Super Over
 
January 8, ODI, UAE beat Ireland by six wickets
A century by CP Rizwan underpinned one of UAE’s greatest ever wins, as they chased 270 to win with an over to spare
 
February 6, T10, Northern Warriors beat Delhi Bulls by eight wickets
The final of the T10 was chiefly memorable for a ferocious over of fast bowling from Fidel Edwards to Nicholas Pooran
 
March 14, Test, Afghanistan beat Zimbabwe by six wickets
Eleven wickets for Rashid Khan, 1,305 runs scored in five days, and a last session finish
 
June 17, PSL, Islamabad United beat Peshawar Zalmi by 15 runs
Usman Khawaja scored a hundred as Islamabad posted the highest score ever by a Pakistan team in T20 cricket

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Tips to keep your car cool
  • Place a sun reflector in your windshield when not driving
  • Park in shaded or covered areas
  • Add tint to windows
  • Wrap your car to change the exterior colour
  • Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
  • Avoid leather interiors as these absorb more heat
Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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.

ETFs explained

Exhchange traded funds are bought and sold like shares, but operate as index-tracking funds, passively following their chosen indices, such as the S&P 500, FTSE 100 and the FTSE All World, plus a vast range of smaller exchanges and commodities, such as gold, silver, copper sugar, coffee and oil.

ETFs have zero upfront fees and annual charges as low as 0.07 per cent a year, which means you get to keep more of your returns, as actively managed funds can charge as much as 1.5 per cent a year.

There are thousands to choose from, with the five biggest providers BlackRock’s iShares range, Vanguard, State Street Global Advisors SPDR ETFs, Deutsche Bank AWM X-trackers and Invesco PowerShares.

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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.

What can victims do?

Always use only regulated platforms

Stop all transactions and communication on suspicion

Save all evidence (screenshots, chat logs, transaction IDs)

Report to local authorities

Warn others to prevent further harm

Courtesy: Crystal Intelligence

The biog

Favourite hobby: I love to sing but I don’t get to sing as much nowadays sadly.

Favourite book: Anything by Sidney Sheldon.

Favourite movie: The Exorcist 2. It is a big thing in our family to sit around together and watch horror movies, I love watching them.

Favourite holiday destination: The favourite place I have been to is Florence, it is a beautiful city. My dream though has always been to visit Cyprus, I really want to go there.

Indian origin executives leading top technology firms

Sundar Pichai

Chief executive, Google and Alphabet

Satya Nadella

Chief executive, Microsoft

Ajaypal Singh Banga

President and chief executive, Mastercard

Shantanu Narayen

Chief executive, chairman, and president, Adobe

Indra Nooyi  

Board of directors, Amazon and former chief executive, PepsiCo

 

 

Venom

Director: Ruben Fleischer

Cast: Tom Hardy, Michelle Williams, Riz Ahmed

Rating: 1.5/5

Updated: November 14, 2023, 4:37 AM