Live updates: Follow the latest news on Israel-Gaza
The Hamas-Israel hostage deal capped weeks of tortuous negotiations that were fraught with distrust, hard bargaining, brinkmanship and, sometimes, days of frustration when Hamas leaders just went off the grid, officials familiar with the process told The National.
Fifty Israeli hostages held by Hamas in Gaza in return for 150 Palestinians held in Israeli jails – those are the conditions so far for a four-day truce in the 46-day war in which more than 13,000 Palestinians have been killed.
Qatar, together with Egypt and the United States, mediated the agreement.
"The path to this agreement was not easy, and the path to what comes after it will not be easy," Qatar's spokesman for the Foreign Ministry Majed Al Ansari wrote on X, formerly known as Twitter.
Crucial to the successful conclusion of the negotiations was a meeting held on Monday in the West Bank city of Ramallah, the seat of the Palestinian Authority, said the Egyptian officials.
The meeting was attended by negotiators from Egypt, the United States, Israel and representatives of the Palestinian Authority.
Late on the same day, Hamas leader Ismail Haniyeh said he had submitted the group's final response to the Egyptian and Qatari mediators, leading to speculation that an announcement of an agreement would be made within hours.
The officials said the Ramallah meeting, which lasted about four hours, put the final touches on what was then a draft deal. The meeting also touched on governance and security in the Mediterranean enclave once a permanent ceasefire is reached.
There was a sense of urgency to Monday's meeting after Yemen's Iran-backed Houthis the previous day commandeered a cargo ship in the Red Sea, reportedly linked to an Israeli billionaire, in a serious escalation of the conflict that threatened to disrupt a major trade and oil shipping route.
The seajacking of the Galaxy Leader was the start of similar actions in support of the Palestinians, according to the Yemeni militia, and would stop only if a ceasefire was agreed.
The ominous prospect of a major disruption to shipping in the strategic Red Sea and the Suez Canal to the north was of particular concern to the Egyptians, who rely heavily on the Suez Canal's foreign currency revenue, and to the Americans, who have been trying, with the help of allies, to deny Iran and Russia a foothold in the Red Sea.
The Egyptian officials, recounting the ups and downs of nearly six weeks of negotiations, said Israel's initial disinterest in any negotiations and later its repeated rejection of Hamas's conditions had contributed to the delay in reaching a deal.
They said the right-wing government of Prime Minister Benjamin Netanyahu was taking a hard-line position on the negotiations in the hope that it could buy time to improve its negotiating position, in the event its military scored a high-profile victory over Hamas, capturing a senior Hamas commander or seizing a major command centre.
Representatives of Israel's Mossad and Shin Bet – Israel's intelligence and domestic security agencies, respectively – were generally more responsive and flexible in the negotiations than Mr Netanyahu's government, considered the most right-wing in Israel's history.
Instead, "the government wanted to press on with bombarding Gaza until it achieved its declared aim of annihilating Hamas and its military capabilities," one of the officials said.
Another cause for delay, according to sources, was Hamas's time-consuming commitment to keep Iran, its main backer, the sister of its military wing in Lebanon, and other Gaza-based militants abreast of the progress of the negotiations.
The negotiations involved top intelligence officials or senior diplomats from Israel, Qatar, Egypt, and the United States. Hamas leader Yahya Al Sinwar and his deputy Saleh Al Aroury represented the militant group.
Messages from Qatar to Hamas negotiators in Gaza were relayed by Egypt, which borders Gaza and Israel. US President Joe Biden was informed first hand of the progress of the negotiations through calls with the leaders of Qatar, Egypt and Israel.
Mr Al Sinwar's own security concerns and his outrage at rising Palestinian casualties also played a part in delaying the process and contributed to the complexity of the negotiations.
The Hamas leader in Gaza, a 61-year-old veteran of the group's military wing, would occasionally stop taking calls for days, either to protest against what he viewed as Israeli atrocities in Gaza, like shelling schools or storming a hospital, or for security reasons, the officials confirmed.
Mr Al Sinwar, who was jailed by Israel for more than 20 years, routinely had aides schedule calls from Egyptian and Qatari mediators or fellow Hamas leaders like Ismail Haniyeh.
"He used secure lines, which he often changed, and sophisticated jamming devices to avoid exposing his location to Israelis," one of the officials said. He often communicated with Hamas's field commanders through coded written messages.
At least once the negotiations were disrupted because the Hamas negotiators lost contact with field commanders in charge of hostages or simply because the whereabouts of the captives could not be ascertained due to their movement to avoid Israel's relentless bombardment, the officials said.
Throughout the negotiations, Mr Al Sinwar used coded language for the day and time he would make or receive calls. He also used different aliases, the officials said.
The Israel-Hamas deal provides a four-day pause in fighting to allow the release of up to 50 hostages held by Hamas in Gaza in exchange for 150 Palestinian women and children imprisoned in Israel and the entry of substantial humanitarian aid, including fuel, into the besieged enclave.
The deal, expected to start on Thursday or Friday, follows nearly seven weeks of devastating Israeli bombardment and a ground offensive in Gaza, which killed more than 14,000 Palestinians, injured tens of thousands, and displaced two thirds of the enclave's 2.3 million residents.
The fighting, triggered by a deadly rampage in southern Israel by Hamas on October 7, and a total blockade of Gaza by Israel combined to create a major humanitarian crisis in densely populated Gaza.
The exchange of prisoners would be staggered over the duration of the truce, an arrangement that was demanded by Hamas to ensure Israel's reciprocity. The truce could be extended if the release of hostages continues, according to Israel.
Representatives of the International Committee of the Red Cross, the officials said, would receive hostages at locations selected by Hamas's field commanders and not relayed to the ICRC delegates until shortly before the designated time to pick them up.
They said Hamas, at Israel's insistence, has agreed to allow the ICRC to visit all the civilian hostages it has, but only under stringent security precautions to prevent a possible leak of actionable intelligence.
Cinco in numbers
Dh3.7 million
The estimated cost of Victoria Swarovski’s gem-encrusted Michael Cinco wedding gown
46
The number, in kilograms, that Swarovski’s wedding gown weighed.
1,000
The hours it took to create Cinco’s vermillion petal gown, as seen in his atelier [note, is the one he’s playing with in the corner of a room]
50
How many looks Cinco has created in a new collection to celebrate Ballet Philippines’ 50th birthday
3,000
The hours needed to create the butterfly gown worn by Aishwarya Rai to the 2018 Cannes Film Festival.
1.1 million
The number of followers that Michael Cinco’s Instagram account has garnered.
The biog
Name: Samar Frost
Born: Abu Dhabi
Hobbies: Singing, music and socialising with friends
Favourite singer: Adele
Company%20profile
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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
Company%20profile
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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.
Nancy 9 (Hassa Beek)
Nancy Ajram
(In2Musica)
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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
MIDWAY
Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment
Directed: Roland Emmerich
Cast: Ed Skrein, Woody Harrelson, Dennis Quaid, Aaron Eckhart, Luke Evans, Nick Jonas, Mandy Moore, Darren Criss
Rating: 3.5/5 stars
At a glance
Fixtures All matches start at 9.30am, at ICC Academy, Dubai. Admission is free
Thursday UAE v Ireland; Saturday UAE v Ireland; Jan 21 UAE v Scotland; Jan 23 UAE v Scotland
UAE squad Rohan Mustafa (c), Ashfaq Ahmed, Ghulam Shabber, Rameez Shahzad, Mohammed Boota, Mohammed Usman, Adnan Mufti, Shaiman Anwar, Ahmed Raza, Imran Haider, Qadeer Ahmed, Mohammed Naveed, Amir Hayat, Zahoor Khan
The specs
Price, base: Dh228,000 / Dh232,000 (est)
Engine: 5.7-litre Hemi V8
Transmission: Eight-speed automatic
Power: 395hp @ 5,600rpm
Torque: 552Nm
Fuel economy, combined: 12.5L / 100km
About RuPay
A homegrown card payment scheme launched by the National Payments Corporation of India and backed by the Reserve Bank of India, the country’s central bank
RuPay process payments between banks and merchants for purchases made with credit or debit cards
It has grown rapidly in India and competes with global payment network firms like MasterCard and Visa.
In India, it can be used at ATMs, for online payments and variations of the card can be used to pay for bus, metro charges, road toll payments
The name blends two words rupee and payment
Some advantages of the network include lower processing fees and transaction costs
MO
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The Dark Blue Winter Overcoat & Other Stories From the North
Edited and Introduced by Sjón and Ted Hodgkinson
Pushkin Press