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Negotiations to strike a limited prisoner exchange deal between Israel and Hamas and allow more humanitarian aid into Gaza are advancing “slowly”, Egyptian officials told The National, as mediators try to balance the “high expectations” of both sides.
The talks are centred on the release of up to 50 elderly people and children from among the 200 hostages held by Hamas in Gaza. In return, Hamas wants Israel to allow significantly more humanitarian supplies into the besieged Gaza Strip and to release Palestinian women held in Israeli prisons.
A Hamas delegation arrived in Cairo on Monday to help break the deadlock in the multitrack talks involving Egypt, Israel, Hamas, Qatar and the US as well as representatives from the UN and the International Red Cross.
The officials also told The National that Cairo had reached out to Iran, Hamas's main backer, in the hope of achieving a breakthrough. Egypt's relations with Iran have recently thawed after decades of tension.
However, they said the talks were progressing slowly, with both Israel and Hamas sticking to their demands in full, and Israel appearing to be preoccupied with its expanding military ground operations in Gaza.
Speaking on condition of anonymity, the officials said Israel was adamant it would not allow fuel into Gaza as it feared it would be used by Hamas for military purposes.
Israel is also demanding that Hamas releases all civilians among the hostages, not just the elderly and children, said the officials. A much larger prisoner swap would be negotiated at a later stage, they added.
“Hamas's expectations are high after it gave Israel its bloodiest day in its history on October 7,” said one of the Egyptian officials. “It's talking about all Palestinian prisoners held in Israeli jails released in exchange for the hostages it has. It's a tall order, but one that Israel may eventually agree to given the large number of hostages Hamas has and the pressure of their families.”
A source at Qatar's Foreign Ministry confirmed to The National that the energy-rich Gulf nation was involved in quiet diplomacy, mediating between Hamas and other parties, and likewise said that the negotiations were proceeding slowly.
“The Qatari foreign ministry works best if it quietly handles the details among parties so this is why you will not be seeing us release any updates or details on the deal to the media or public until we can confirm something solid has been agreed to,” said the source.
The source, who spoke on condition of anonymity because he was not authorised to brief the media, said Qatar’s main goal has been to secure the release of hostages.
Confidence-building measures, he explained, must be taken “to get those in Gaza to release women and children first, and then we can plan for a wider swap involving the rest,” he said.
US pushing for release of Americans
The US is pushing Egypt to allow an estimated 500 US passport-holders to leave Gaza via the Rafah border crossing with Egypt, the Egyptian officials said.
They said Cairo's position is that it will allow the US nationals to leave only if an agreement is reached between Israel and Hamas on a truce, wounded civilians are allowed in to Egypt for medical treatment, and Israel lets more aid, including fuel, into Gaza.
Thousands of tonnes of humanitarian aid, including food and medical supplies, have been shipped to the Egyptian coastal city of Al Arish in Sinai, but Israel has only allowed in small amounts via the Rafah border crossing.
The aid has mostly been food, water and medicines and did not include fuel, despite the UN warning its aid operations desperately needed fuel to function.
Washington has publicly reiterated its support for Israel's military campaign in Gaza and resisted calls for a humanitarian ceasefire.
Egypt, which borders both Gaza and Israel, has played a key mediator role in the region since signing a peace deal with Israel and becoming a US ally in 1979.
The government of President Abdel Fattah El Sisi has also forged a working relationship with Hamas and other militant groups in Gaza, despite outlawing the like-minded Muslim Brotherhood at home.
Egypt's government fears the conflict in Gaza could spill across the border into the Sinai Peninsula, where it has fought a long-running insurgency by militants with a similar ideology to Hamas and its Gaza ally Islamic Jihad, which is also backed by Iran.
Egypt is also alarmed that if Israel continues to bombard Gaza and intensify its ground offensive, many of Gaza's 2.3 million residents could be forced to flee across the border, which Cairo has said would contribute to the “liquidation” of the Palestinian cause.
Israeli infantry and tanks remained in Gaza on Monday night, despite the UN General Assembly voting for an immediate ceasefire over the weekend.
More than 8,000 people have so far been killed in the Israeli bombardment of the coastal enclave and nearly half of Gaza's residents have been displaced as aid agencies warn of a major humanitarian crisis.
The National's Arab Affairs Editor Ismaeel Naar contributed to this report from Abu Dhabi
Which products are to be taxed?
To be taxed:
Flavoured water, long-life fruit juice concentrates, pre-packaged sweetened coffee drinks fall under the ‘sweetened drink’ category
Not taxed
Freshly squeezed fruit juices, ground coffee beans, tea leaves and pre-prepared flavoured milkshakes do not come under the ‘sweetened drink’ band.
Products excluded from the ‘sweetened drink’ category would contain at least 75 per cent milk in a ready-to-drink form or as a milk substitute, baby formula, follow-up formula or baby food, beverages consumed for medicinal use and special dietary needs determined as per GCC Standardisation Organisation rules
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What sanctions would be reimposed?
Under ‘snapback’, measures imposed on Iran by the UN Security Council in six resolutions would be restored, including:
- An arms embargo
- A ban on uranium enrichment and reprocessing
- A ban on launches and other activities with ballistic missiles capable of delivering nuclear weapons, as well as ballistic missile technology transfer and technical assistance
- A targeted global asset freeze and travel ban on Iranian individuals and entities
- Authorisation for countries to inspect Iran Air Cargo and Islamic Republic of Iran Shipping Lines cargoes for banned goods
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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
Results:
Men’s wheelchair 200m T34: 1. Walid Ktila (TUN) 27.14; 2. Mohammed Al Hammadi (UAE) 27.81; 3. Rheed McCracken (AUS) 27.81.
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The specs
Engine: 3.9-litre twin-turbo V8
Power: 620hp from 5,750-7,500rpm
Torque: 760Nm from 3,000-5,750rpm
Transmission: Eight-speed dual-clutch auto
On sale: Now
Price: From Dh1.05 million ($286,000)
ADCC AFC Women’s Champions League Group A fixtures
October 3: v Wuhan Jiangda Women’s FC
October 6: v Hyundai Steel Red Angels Women’s FC
October 9: v Sabah FA
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
HEADLINE HERE
- I would recommend writing out the text in the body
- And then copy into this box
- It can be as long as you link
- But I recommend you use the bullet point function (see red square)
- Or try to keep the word count down
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How to watch Ireland v Pakistan in UAE
When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.