Israeli soldiers check military equipment at a position on the border with the Gaza Strip on Sunday. AFP
Israeli soldiers check military equipment at a position on the border with the Gaza Strip on Sunday. AFP
Israeli soldiers check military equipment at a position on the border with the Gaza Strip on Sunday. AFP
Israeli soldiers check military equipment at a position on the border with the Gaza Strip on Sunday. AFP

Back channel talks to end Gaza war resume after suspension, sources say


Hamza Hendawi
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Live updates: Follow the latest on Israel-Gaza

Indirect negotiations aimed at bringing an end to the war in Gaza have resumed after a brief suspension over this month's killing in Beirut of a senior Hamas member, with Egyptian proposals to end the three-month conflict the focus of discussions.

Sources with direct knowledge of the process told The National that Hamas and Israel were now in contact with Egyptian, Qatari and US mediators to find a way to end the fighting, sparked by a deadly attack by Hamas in southern Israel on October 7.

Hamas told Egyptian mediators it was suspending its participation in the talks only hours after the assassination on January 2 of Saleh Al Arouri, the group's deputy leader, and several senior officials.

News of the resumption of talks coincided with an Axios report that Qatari Prime Minister Sheikh Mohammed bin Abdul Rahman Al Thani on Saturday met relatives of at least six Israeli hostages held by Hamas in Gaza.

It said the Qatari official told them that talking with Hamas had become more complicated since the killing of Mr Al Arouri, which is widely blamed on Israel.

The move to suspend participation in the talks, taken by Hamas’s leader in Gaza Yahya Sirwar, was made a few days after Egyptian sources reported the militant group was open to the proposals. Israel was said at the time to be studying the proposals put forward by mediators, but has also remained firm on its demands.

The sources said Hamas leaders had withheld their final approval of the proposals pending guarantees that Israel would agree to a permanent ceasefire after the Egyptian plan’s two-month timeline ends.

Egypt's draft peace plan

The draft plan approved in principle by Hamas has three stages which, if approved, would have Egypt, the US and Qatar as its guarantors.

The first stage provides for a 20-day ceasefire during which Hamas would release the children, the elderly, women and the ailing from among the estimated 130 hostages it is still holding in Gaza. Israel would in return free a number of Palestinians held in its jails, a figure yet to be agreed on.

During the ceasefire, Israel would refrain from all aerial activity over Gaza, including drone and reconnaissance flights.

The second phase would last 10 days, during which the ceasefire would continue. Hamas would release female Israeli soldiers in exchange for another batch of Palestinians from Israeli prisons.

Israel would also withdraw its forces from Gaza’s urban areas and allow substantial humanitarian assistance to enter the coastal enclave.

Gaza’s 2.3 million residents would be allowed to move freely inside the territory, except for areas where Israeli forces are stationed.

The third phase is a month-long window to negotiate a final prisoner and hostage swap in which Hamas would free male Israeli soldiers in return for a yet to be determined number of Palestinian detainees, including high-profile figures serving life sentences.

Also, Israel would completely pull out from the densely packed strip.

The sources said Israel has since conveyed its insistence that two “buffer zones” 2,000 metres deep inside the northern and eastern flanks of Gaza be created to deny Hamas direct access to Israeli territory.

Women grieving at the funeral of Palestinian journalist Hamza Al Dahdouh, the son of Al Jazeera journalist Wael Al Dahdouh. Reuters
Women grieving at the funeral of Palestinian journalist Hamza Al Dahdouh, the son of Al Jazeera journalist Wael Al Dahdouh. Reuters

Hamas had previously rejected those demands. A counterproposal being floated now speaks of security personnel belonging to the moderate, West Bank-based Palestinian Authority deployed in those buffer zones as a compromise.

Other Israeli demands, according to the sources, include placing restrictions on the movement of Palestinians from the south of the coastal enclave to the north of the territory until a permanent ceasefire is in force and Israeli forces have pulled out.

The sources had earlier said the proposed deal was likely to have clauses that would not be publicised.

Foremost of these would be language linked to envisaged arrangements for Gaza’s governance and security after the cessation of hostilities.

Likely to be kept confidential also are security assurances demanded by Israel to ensure it would not suffer a repeat of the October 7 attack by Hamas in southern Israel that left 1,200 dead in what was its deadliest day since its creation in 1948.

The surprise attack by Hamas militants and the capture of 240 hostages triggered a devastating response by Israel, whose relentless bombardment of Gaza since has killed more than 22,000 people, laid to waste large built-up areas in the territory and displaced 1.9 million of its 2.3 million residents.

Egypt, the US and Qatar mediated a week-long truce between Hamas and Israel that ended on December 1. During that truce, a prisoner and hostages swap was arranged and humanitarian aid was allowed into Gaza.

Egypt, which in 1979 became the first Arab state to sign a peace treaty with Israel, borders both Gaza and Israel. It has maintained a working relationship with Hamas leaders despite its zero-tolerance policy for political Islam at home.

Like Egypt, Qatar is a close US ally but is also home to Hamas’s political leaders and maintains informal links to Israel.

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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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

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1954 - Clinical trials of birth control pill

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Dubai Bling season three

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Rating: 1/5

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Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
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AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

Nepotism is the name of the game

Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad. 

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School: Year 8 pupil at Elite English School in Abu Hail, Deira

Role Models: Mark Zuckerberg and Elon Musk

Dream City: San Francisco

Hometown: Dubai

City of birth: Thiruvilla, Kerala

THE BIO

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8.20pm: Nad Al Sheba Trophy – Group 3 (TB) $200,000 (T) 2,810m

8.55pm: Mina Rashid – Handicap (TB) $80,000 (T) 1,600m

The specs

Engine: 3.8-litre twin-turbo flat-six

Power: 650hp at 6,750rpm

Torque: 800Nm from 2,500-4,000rpm

Transmission: 8-speed dual-clutch auto

Fuel consumption: 11.12L/100km

Price: From Dh796,600

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Updated: January 07, 2024, 8:30 PM