Live updates: Follow the latest on Israel-Gaza
Palestinian activist Ahed Tamimi is said to be on an Israeli list of 50 female Palestinian detainees approved for release as part of the extended truce agreement with Hamas.
Israel included the 22-year-old in the list of Palestinian prisoners scheduled to be released, The Jerusalem Post reported.
Tamimi is classified as a “detainee”, meaning she has yet to be tried, Haaretz cited the Israel Prison Service as saying.
Her mother told The National she does not know where her daughter is being held.
At 16, Tamimi became a symbol of anti-occupation in the West Bank when she slapped an Israeli soldier attempting to raid her home.
Israeli security forces apprehended Tamimi on November 6 this year for “inciting violence” in an Instagram post.
An Israel-Hamas temporary truce has stretched into a fifth day. It was extended by two days on Monday, as the two sides completed the release of agreed numbers of Israeli hostages and detained Palestinians.
On Tuesday, Israeli Prime Minister Benjamin Netanyahu's office said it had received a list of further hostages expected to be released on Tuesday.
This would be part of the fifth exchange deal between Israel and Hamas.
The Palestinian Prisoners' Club advocacy group said more than 3,000 Palestinians have been detained by Israel since the start of the Israel-Gaza war on October 7 – including about 900 children.
On Monday, 11 Israeli hostages were released in exchange for 33 Palestinian detainees, Qatar’s Foreign Ministry spokesman Majed Al Ansari confirmed.
Since the truce, Hamas has released 69 hostages – including 50 Israelis and 19 foreigners, mostly Thai nationals. Israel has freed 150 Palestinians, mainly women and children, many of whom were detained but never charged.
A Red Cross bus carrying Palestinian detainees released by Israel arrived in the occupied West Bank town of Ramallah on Tuesday morning.
More than 15,000 people have been killed and 36,000 wounded in Israeli attacks on Gaza since the war began, the Gaza government media office has said.
About 1.5 million of Gaza's population of 2.3 million has been displaced by the fighting.
About 7,000 people have been reported missing beneath the rubble of destroyed buildings, it added.
Israel began bombarding Gaza in retaliation for assaults by Hamas militants on Israeli settlements on October 7, in which about 1,200 people were killed and about 240 were taken hostage.
Tamimi was granted a plea deal in 2017 after slapping a soldier, which saw her serve eight months in prison.
She pleaded guilty to four of the 12 charges – including assault, incitement and two counts of obstructing soldiers.
Before the court accepted this agreement, the teenager told reporters that “there is no justice under occupation and this is an illegitimate court”.
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
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
The bio
Studied up to grade 12 in Vatanappally, a village in India’s southern Thrissur district
Was a middle distance state athletics champion in school
Enjoys driving to Fujairah and Ras Al Khaimah with family
His dream is to continue working as a social worker and help people
Has seven diaries in which he has jotted down notes about his work and money he earned
Keeps the diaries in his car to remember his journey in the Emirates
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
What is blockchain?
Blockchain is a form of distributed ledger technology, a digital system in which data is recorded across multiple places at the same time. Unlike traditional databases, DLTs have no central administrator or centralised data storage. They are transparent because the data is visible and, because they are automatically replicated and impossible to be tampered with, they are secure.
The main difference between blockchain and other forms of DLT is the way data is stored as ‘blocks’ – new transactions are added to the existing ‘chain’ of past transactions, hence the name ‘blockchain’. It is impossible to delete or modify information on the chain due to the replication of blocks across various locations.
Blockchain is mostly associated with cryptocurrency Bitcoin. Due to the inability to tamper with transactions, advocates say this makes the currency more secure and safer than traditional systems. It is maintained by a network of people referred to as ‘miners’, who receive rewards for solving complex mathematical equations that enable transactions to go through.
However, one of the major problems that has come to light has been the presence of illicit material buried in the Bitcoin blockchain, linking it to the dark web.
Other blockchain platforms can offer things like smart contracts, which are automatically implemented when specific conditions from all interested parties are reached, cutting the time involved and the risk of mistakes. Another use could be storing medical records, as patients can be confident their information cannot be changed. The technology can also be used in supply chains, voting and has the potential to used for storing property records.
