Live updates: Follow the latest news on Israel-Gaza
An arrangement to start negotiations to end the border conflict between Lebanon and Israel is progressing despite fears of a large-scale war with Hezbollah, sources close to the talks in Beirut told The National on Thursday.
The deal is being mediated between US envoy Amos Hochstein and Lebanon's Speaker of the Parliament, Nabih Berri, who is the head of the Amal Movement close to Hezbollah. The US has no direct contact with Hezbollah, which it considers a terrorist group.
The sources said that Iran-backed Hezbollah has given the “green light” for the negotiations, contingent upon a ceasefire in Gaza where its ally Hamas is fighting Israel. Hezbollah opened a front on the Israel-Lebanon border on October 8 to divert Israel's military capabilities away from its operations in Gaza.
The two main points of the deal are achieving a cessation of hostilities on the border, followed by resolving disputes over the contested land frontier, according to the sources. There are 13 disputed points along the Blue Line, the current UN-demarcated border between Lebanon and Israel.
Hezbollah does not oppose these points in principle, if a ceasefire is achieved in Gaza, said the sources. The armed group has publicly said it will not stop fighting on the Lebanon-Israel front before a Gaza ceasefire.
Mr Hochstein arrived in Lebanon on Monday, where he met officials including Mr Berri, before travelling to Israel in a quest for a resolution to the cross-border hostilities.
The sources said that a committee at the US Embassy has been tasked with “crafting the proposal, covering its security, economic, and political dimensions”.
Mr Hochstein has not so far revealed details of his long-awaited road map for de-escalation, based on the implementation of Resolution 1701, which ended the 2006 Israel-Lebanon war, on both sides of the border.
The resolution called for the withdrawal of Hezbollah north of the Litani River, which is 30km from the border, while barring Israel from conducting military operations in Lebanon.
“The parameters are well-known: strengthening the presence of the Lebanese Armed Forces (LAF) in the southern part of the country, diminishing Hezbollah's capacity at the border in exchange for Israeli concession and border negotiations; these are the fundamentals. It's broad so there is room for negotiations,” a western diplomat told The National.
“But Mr Hochstein has not yet delved into that level of detail,” the diplomat said.
“But as long as there is no ceasefire in Gaza, everything will stay at a standstill.”
Gaza ceasefire talks ended in Cairo on Thursday with no breakthrough, but Hamas said they could resume at the weekend.
Lebanon's caretaker Prime Minister Najib Mikati said on Tuesday that Mr Hochstein “has developed a proposal and put it on the table”.
“Speaker Berri is studying it, and a response will be provided. We also have questions and are awaiting responses from Mr Hochstein,” Mr Mikati said in a TV interview.
“An agreement for the Ramadan period will take place in Gaza, with reports suggesting a ceasefire before Ramadan. Here, negotiations will take place this month,” he said.
Mr Mikati said that he and Mr Berri would “contact Mr Hochstein within 48 hours, by phone” regarding his proposal.
A Hezbollah source declined to comment specifically on Mr Hochstein's visit, while stressing that “the door to negotiations will open after the ceasefire [in Gaza], not before”.
“We don’t discuss our conditions until there is a ceasefire; then we will see.
“We hope this war will end soon, realising two objectives: the interests of Lebanon and the defence of Gaza,” they added.
The US embassy, Hezbollah and Amal did not respond to requests for comment.
No 'final deadline'
After Mr Hochstein's visit, Lebanese media reported that Israel had set a March 15 deadline for a diplomatic deal, after which it would be prepared to escalate the border conflict into a war.
“This is not correct. There is no final deadline,” the western diplomat said.
Israeli media reported that the country's military also denied the March 15 deadline.
Israel has carried out attacks deeper inside Lebanon in recent weeks, to achieve its objective of pushing Hezbollah from the south using “diplomacy or force”.
Hezbollah has shown little interest in a full-blown war and has been trying to limit its escalation in the south.
Last week, military and security sources in both countries told The National that Israel has planned for a war in south Lebanon to remove Hezbollah from the border and the militant group was preparing to face “all scenarios”, including a ground invasion.
“We are no closer to a total war in Lebanon,” Naïm Qassem, Hezbollah's deputy secretary general, said in a recent TV interview. “There is a 90 per cent chance that there will be no large-scale war in the country,” he said, but “Hezbollah is ready” if the 10 per cent risk of war prevails.
The escalation of the border conflict, with increasing civilian casualties, despite western diplomatic efforts, is raising fears of a broader escalation.
Peter Stano, EU Commission lead spokesman for foreign affairs and security policy, said: “We are particularly alarmed by the number of civilians either killed or injured and the destruction of civilian property and [are] urging both sides, the actors in Lebanon and the Israeli side, to show responsibility and restraint, to engage meaningfully in continuing diplomatic efforts for the sake of both Lebanese and Israeli civilian population.”
The border clashes since October have killed at least 303 people in Lebanon, mostly Hezbollah fighters but including 51 civilians, according to an AFP tally.
On the Israeli side, 10 soldiers and seven civilians have been killed.
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
%3Cp%3EMATA%0D%3Cbr%3EArtist%3A%20M.I.A%0D%3Cbr%3ELabel%3A%20Island%0D%3Cbr%3ERating%3A%203.5%2F5%3C%2Fp%3E%0A
Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
SPECS
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%201.5-litre%204-cylinder%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20101hp%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20135Nm%3Cbr%3E%3Cstrong%3ETransmission%3C%2Fstrong%3E%3A%20Six-speed%20auto%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh79%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3C%2Fp%3E%0A
More on Coronavirus in France
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press
Killing of Qassem Suleimani
Squad
Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas)
Florence and the Machine – High as Hope
Three stars
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
TRAINING FOR TOKYO
A typical week's training for Sebastian, who is competing at the ITU Abu Dhabi World Triathlon on March 8-9:
- Four swim sessions (14km)
- Three bike sessions (200km)
- Four run sessions (45km)
- Two strength and conditioning session (two hours)
- One session therapy session at DISC Dubai
- Two-three hours of stretching and self-maintenance of the body
ITU Abu Dhabi World Triathlon
For more information go to www.abudhabi.triathlon.org.
India Test squad
Kohli (c), Dhawan, Rahul, Vijay, Pujara, Rahane (vc), Karun, Karthik (wk), Rishabh Pant (wk), Ashwin, Jadeja, Kuldeep, Pandya, Ishant, Shami, Umesh, Bumrah, Thakur
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Bharatanatyam
A ancient classical dance from the southern Indian state of Tamil Nadu. Intricate footwork and expressions are used to denote spiritual stories and ideas.
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
Results
5pm: Wadi Nagab – Maiden (PA) Dh80,000 (Turf) 1,200m; Winner: Al Falaq, Antonio Fresu (jockey), Ahmed Al Shemaili (trainer)
5.30pm: Wadi Sidr – Handicap (PA) Dh80,000 (T) 1,200m; Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel
6pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 2,200m; Winner: AF Fakhama, Fernando Jara, Mohamed Daggash
6.30pm: Wadi Shees – Handicap (PA) Dh80,000 (T) 2,200m; Winner: Mutaqadim, Antonio Fresu, Ibrahim Al Hadhrami
7pm: Arabian Triple Crown Round-1 – Listed (PA) Dh230,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami
7.30pm: Wadi Tayyibah – Maiden (TB) Dh80,000 (T) 1,600m; Winner: Poster Paint, Patrick Cosgrave, Bhupat Seemar
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
Zayed Sustainability Prize