Live updates: Follow the latest news on Israel-Gaza
A hurriedly convened meeting of representatives from Israel, the US, Egypt and Qatar has rescued the Gaza truce from unravelling, one of several fraught moments amid talks to sustain the pause in fighting.
It comes after Hamas complained about alleged violations by Israel, including an unauthorised drone flight and an attempt to spy on its positions, officials said.
Egyptian authorities said the meeting in Ramallah on Saturday had brought together senior intelligence operatives from the countries involved, in addition to diplomats. The Palestinian Authority was not represented although Ramallah is its seat of power, they added.
The temporary truce appeared to be back on track on Sunday after the release of a second group of Hamas-held hostages and that of Palestinians held in Israeli prisons. The swap followed an hours-long delay that underscored the fragility of the truce.
Israel on Sunday announced the list of Palestinians scheduled for release on the third of the truce's four days that began on Friday.
The truce was the first significant pause in seven weeks of war in which a deadly rampage by Hamas in southern Israel on October 7 left 1,200 Israelis killed and triggered a devastating bombing campaign by Israel followed by a ground offensive that has killed more than 14,500 Palestinians.
The fighting has also displaced two thirds of Gaza's 2.3 million residents – about 1.7 million people – and created a massive humanitarian crisis in the densely populated enclave, wiping out large swathes of built-up areas.
Under the truce brokered by Egypt, Qatar and the US, Hamas is to release in batches at least 50 Israeli hostages, and Israel 150 Palestinian women and minors held in Israeli jails.
Israel has said the truce can be extended by an extra day for every additional 10 hostages freed but has vowed to resume its offensive once it ends. The Egyptian officials, for their part, said efforts were under way to persuade Hamas and Israel to extend the truce by at least two days.
The officials, who are briefed in depth about the negotiations, said Saturday's delay was caused in part by Hamas's insistence that some of the aid reaching the enclave from Egypt under the deal should be sent to northern Gaza, from which Israel forced hundreds of thousands of Palestinians to leave and move south.
Israel eventually dropped its objection and allowed the aid to reach the north, an area Israel says is home to a large segment of Hamas's military capabilities and personnel.
Another issue that caused the delay, according to the officials, was Hamas's claim that Israel was trying to take advantage of the release of hostages to gather intelligence on the group's hideouts, including a network of tunnels it uses to attack its forces.
The officials, who spoke to The National on condition of anonymity, declined to give details of Hamas's allegation.
Another obstacle was a claim by Hamas that Israel had breached the terms of the temporary truce when it sent a drone flying over the southern part of Gaza on Saturday.
Hamas was also unhappy about a surge in violence in the occupied West Bank, where about 200 Palestinians have been killed by Israeli troops or illegal settlers since October 7, according to UN figures.
“Such issues, though serious, will not derail the agreement,” said one of the officials. “The deal remains on track and will stay the course.”
Hamas officials also complained to Egypt about Israel's treatment of the Palestinian women and children who have been released as part of the deal, claiming they were denied food and medication on their final day in prison, which they spent in isolation.
Israel was also forcing prisoners to sign written statements disavowing Hamas and other armed groups and accepting they would face imprisonment if found to support them after their release, said the Egyptian officials.
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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
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Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
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