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“Serious” western-mediated talks towards the demarcation of Lebanon’s border with Israel have begun, a political source close to the negotiations told The National, but any agreement depends on the “cessation of hostilities” between Israel and Hezbollah.
The diplomatic initiative is an attempt by western powers to prevent the outbreak of a full-scale war between Israel and Hezbollah – which along with armed allies has engaged in daily cross-border exchanges with Israel since October 8, in an attempt to divert Israel from its assault on the Gaza Strip.
Talks, led by the US, are still “in the early stage,” the source said.
He declined to comment on how such a ceasefire agreement might materialise, but said he was “hopeful”.
The diplomatic efforts have been intensified to prevent a regional escalation, particularly on the tense border. Israel has increased pressure to ensure the safe return of tens of thousands of residents who have evacuated form the northern border – increasing its threats of a major military operation in Lebanon.
The Israelis demand that Hezbollah must retreat from their border.
Hezbollah is determined that any sort of peace on the southern frontier would only come with an end to hostilities in Gaza, where more than 23,000 Palestinians have been killed by Israeli bombardment.
Israel’s threats have has raised concerns for the US, which is wary of being drawn in to a wider regional war in support of Israel.
In the last week, Beirut has hosted senior western figures, including the EU’s foreign affairs chief Josep Borrell, US energy envoy Amos Hochstein and German Foreign Minister Annalena Baerbock to avoid a broader escalation.
No political solution without Gaza ceasefire
The renewed impetus by western officials comes as Hezbollah leader Hassan Nasrallah earlier this month hinted at a willingness to engage in negotiations on border demarcation.
“There are talks of some sort of compromise being offered: stopping the clashes and escalation in return for a political solution” to the border demarcation issue, a source close to Hezbollah said.
The gist of the talks is “stay away from the [Gaza] war, and let's engage politically,” said the source,
Hezbollah has repeatedly said that the end of its border conflict with Israel depends upon a permanent ceasefire in Gaza.
“Our position is clear: the Lebanon front is in support of Gaza ... So stop the aggression on Gaza. And after that we will talk,” Mr Nasrallah said during a speech on Sunday.
“We heard Israel is going into the third phase of its Gaza war and will soon focus some of their brigades from Gaza and move them to its northern front against Hezbollah. They think they are threatening us. It’s a tired, empty threat,” he added, suggesting that Hezbollah views Israel's heightened pressure as a bluff to leverage its demands.
There are 13 disputed points along the Israel-Lebanon border, mainly located across the areas of village Ghajar, the Shebaa Farms and the Kfar Chouba Hills.
Any deal would involve the reduction of Hezbollah's presence at the border, a condition on which Israeli officials said they will not compromise, in exchange for Israel’s withdrawal from occupied territories.
‘The groundwork for a ceasefire’
“This is a very important initiative but this plan will not be implemented unless there is a ceasefire in Gaza,” Kassem Kassir, a political analyst who has closely studied Hezbollah, told The National.
Israel has made clear that its will not stop its war on Gaza until Hamas is eradicated, which it says could take months.
This means that the agreement might not be implemented any time soon and constitutes one of the main stumbling points of the plan.
“Hezbollah perceives that the US seeks to divide fronts, while the group has conditioned progress in Lebanon to developments in Gaza,” a western diplomatic source told The National after Mr Hochstein’s visit.
For Mohanad Hage Ali, a researcher for Carnegie, a think tank, these negotiations “lay the groundwork for the day after a ceasefire” even if they might not materialise amid a raging war.
The plan to stop hostilities would include a reduction of Hezbollah's presence at the Israel-Lebanon border, according to several observers and western diplomatic sources.
The “process is important on both sides”, Mr Hage Ali said. “Hezbollah has an interest to a certain extent, not in the parameters per se, but in the process as a de-escalation measure.”
Although it initiated the cross-border conflict from south Lebanon in support of its ally Hamas, Hezbollah has remained relatively restrained in an attempt to keep the frontier war contained. The party has made clear that it is not interested in engaging in a full-scale war, which observers said would not be in its favour.
Israeli leaders have insisted on driving away Hezbollah’s elite Radwan forces north of the Litani River, threatening more violence if diplomacy fails.
An agreement would facilitate the return of the thousands of displaced Israeli residents who fear a repeat of the October 7 attacks by a militia much more powerful than Hamas.
The plan would also include a buffer zone at the border, where a strengthened Lebanese Armed Forces would be deployed along with Unifil, the UN peacekeeping mission. In exchange, Israel will withdraw from territories which Lebanon claims it occupies illegally.
While the war has brought the demarcation talks back to the spotlight, the issue is not new. In July, Israel's de facto annexation of the contested village of Ghajar sparked exchanges of fire at the border between the two sworn enemies.
As tensions flared along the border during the summer, Mr Hochstein visited Lebanon in August to meet officials in an effort to resolve the long-standing border dispute. He played a leading role in delineating the maritime border between the two countries in 2022, paving the way for offshore oil and gas exploration activities.
While Lebanese and diplomatic sources noted a renewed impetus from western interlocutors, there are significant roadblocks on the path to a ceasefire.
And the risk of miscalculation remains high. On January 2, Israel assassinated Hamas deputy Saleh El Arouri in Beirut, the first time it had targeted the Lebanese capital since the 2006 July war.
In response, Hezbollah launched more than 60 rockets at an Israeli surveillance base.
Earlier this week Israel killed Wissam Tawil, a commander in Hezbollah’s elite Radwan force and the most senior Hezbollah commander to die since October 7. The Lebanese armed group retaliated by attacking Israel’s northern command.
Roadblocks
“The land demarcation is not in the interest of Hezbollah, whose entire raison d'être as a resistance movement is built on the rhetoric of liberating the occupied land from Israel,” Karim El Mufti, a political-science professor at Sciences Po Paris, told The National.
In a meeting with Prime Minister Najib Mikati, Mr Hochstein called for a “temporary compromise” to ease tensions “even if it is not possible to reach a final solution agreement at the present time.”
The National reached out to several Hezbollah politicians for comment. A media co-ordinator for the party said it is not publicly commenting on the issue of border demarcation for the time being.
Things are also not straightforward on the Israeli side, which has long been divided over whether its forces should launch a military operation in Lebanon.
“There are signals of openness from one side, and on the other side, those who do not believe in a diplomatic resolution,” the western diplomatic source said.
Regarding Israel’s openness to negotiation, Mr Hochstein said “there is a narrow window, but that they prefer a diplomatic solution”.
At a cabinet meeting on Friday, Mr Mikati demanded “a ceasefire in Gaza take place as soon as possible, in parallel with a ceasefire in Lebanon”.
According to one minister present, “now it seems that things are much more on the right track as far as getting to peace.”
“There is a sense, yes, that they are trying harder than before definitely,” the minister said, referring to western interlocutors and claiming that demarcation points were being discussed seriously.
For Hilal Khashan, a professor of political science at the American University of Beirut, Hezbollah is facing a dead end. “The deal is unacceptable for Hezbollah, which cannot afford to lose its connection to the land,” he said.
“However, pushing Israel back will be challenging. Benjamin Netanyahu said that the attack by Hamas will reshape the Middle East, and Israel's pressure on Hezbollah is part of this project,” he added.
According to Mr Khashan, it is possible that Hezbollah will not abide by a potential deal, much like in 2006 when UN Security Council Resolution 1701 formally ended the war, calling for the withdrawal of armed forces from the south of Litani river.
However, this time, Israel has made it clear that it does not want to return to the prewar status quo.
“This issue will be resolved; how it is resolved is another matter, whether diplomatically or through a major military operation.”
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The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
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
Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
Mia Man’s tips for fermentation
- Start with a simple recipe such as yogurt or sauerkraut
- Keep your hands and kitchen tools clean. Sanitize knives, cutting boards, tongs and storage jars with boiling water before you start.
- Mold is bad: the colour pink is a sign of mold. If yogurt turns pink as it ferments, you need to discard it and start again. For kraut, if you remove the top leaves and see any sign of mold, you should discard the batch.
- Always use clean, closed, airtight lids and containers such as mason jars when fermenting yogurt and kraut. Keep the lid closed to prevent insects and contaminants from getting in.
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
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.
Killing of Qassem Suleimani
Killing of Qassem Suleimani
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'Operation Mincemeat'
Director: John Madden
Cast: Colin Firth, Matthew Macfayden, Kelly Macdonald and Penelope Wilton
Rating: 4/5
How the bonus system works
The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.
The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.
There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).
All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.
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.
Three tips from La Perle's performers
1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.
2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.
3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.
England Test squad
Joe Root (captain), Moeen Ali, James Anderson, Jonny Bairstow (wicketkeeper), Stuart Broad, Jos Buttler, Alastair Cook, Sam Curran, Keaton Jennings, Dawid Malan, Jamie Porter, Adil Rashid, Ben Stokes.
Company profile
Date started: Founded in May 2017 and operational since April 2018
Founders: co-founder and chief executive, Doaa Aref; Dr Rasha Rady, co-founder and chief operating officer.
Based: Cairo, Egypt
Sector: Health-tech
Size: 22 employees
Funding: Seed funding
Investors: Flat6labs, 500 Falcons, three angel investors
Winners
Best Men's Player of the Year: Kylian Mbappe (PSG)
Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)
TikTok Fans’ Player of the Year: Robert Lewandowski
Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)
Best Women's Player of the Year: Alexia Putellas (Barcelona)
Best Men's Club of the Year: Chelsea
Best Women's Club of the Year: Barcelona
Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)
Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)
Best Coach of the Year: Roberto Mancini (Italy)
Best National Team of the Year: Italy
Best Agent of the Year: Federico Pastorello
Best Sporting Director of the Year: Txiki Begiristain (Manchester City)
Player Career Award: Ronaldinho
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