People hold posters of their relatives taken hostage by Hamas, during an event at the Georgia State Capitol in Atlanta. EPA
People hold posters of their relatives taken hostage by Hamas, during an event at the Georgia State Capitol in Atlanta. EPA
People hold posters of their relatives taken hostage by Hamas, during an event at the Georgia State Capitol in Atlanta. EPA
People hold posters of their relatives taken hostage by Hamas, during an event at the Georgia State Capitol in Atlanta. EPA

White House: No indication Hamas is using US hostages for influence


Sara Ruthven
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Live updates: Follow the latest news on Israel-Gaza

While no Americans were among the hostages released from Gaza on Tuesday, there is “no indication” that Hamas is using US citizens for influence, the White House said.

Hamas released the latest batch of hostages on Tuesday and Israel reciprocated by releasing a number of Palestinian detainees as part of a temporary truce agreed to on Friday.

None of the presumed nine remaining American hostages were released.

“There's no indication at all that Hamas is trying to use leverage, or something, to keep Americans from getting out,” National Security Council spokesman John Kirby said aboard Air Force One on Tuesday evening.

“We've got to remember that the first test case of this entire programme was two Americans, a mother and a daughter, and then of course we got Avigail [Idan, 4] out over the weekend.

“So there's no indication that Hamas is trying to play some sort of game here in terms of the Americans.”

He was referring to Judith Tai Raanan, 59, and her daughter Natalie, 17, who were released in late October.

Avigail's parents were killed in the October 7 Hamas attacks.

Mr Kirby said the US does not known precisely where the American hostages are being held or whether Hamas has ready access to all of them, as it is believed other militant groups also took hostages.

“Tomorrow's another day and we certainly hope that we can see some more Americans come out,” he said.

As the fragile truce holds, Mr Kirby spoke of US deliveries of humanitarian aid to Gaza.

“Seven teams landed in Egypt today with humanitarian assistance, food, water, medicine supplies, some 54,000 pounds [24,500kg] on the first aircraft and we expect two more aircraft to come in coming days,” he said.

“Also on the ground, another 200 trucks got into Rafa and another 200 are in the queue, so now there's 400 trucks in the queue to get into Rafa … in the coming hours and coming days.”

While aid trickles in, Mr Kirby repeated that US President Joe Biden's administration does not support the displacement of Palestinians outside of Gaza.

He said any Israeli military operations in the southern part of Gaza must take “all the internally displaced people” into account.

“It's all that more of an added burden on Israel to make sure that as they start to plan for operations in the south, whatever that looks like, that they have properly accounted for the extra innocent life that is now in south Gaza in their response.”

The latest from the Israel-Gaza war – in pictures

  • Cancer patients and injured people from Gaza arrive at Abu Dhabi International Airport. Chris Whiteoak / The National
    Cancer patients and injured people from Gaza arrive at Abu Dhabi International Airport. Chris Whiteoak / The National
  • Palestinians gather to receive flour distributed by the UN during a temporary truce between Hamas and Israel, in Khan Younis in the southern Gaza Strip. Reuters
    Palestinians gather to receive flour distributed by the UN during a temporary truce between Hamas and Israel, in Khan Younis in the southern Gaza Strip. Reuters
  • A Palestinian man carries flour bags distributed by UNRWA. Reuters
    A Palestinian man carries flour bags distributed by UNRWA. Reuters
  • A Palestinian woman presents her ration card to receive food. Reuters
    A Palestinian woman presents her ration card to receive food. Reuters
  • Palestinian detainee Khalil Zama hugs a relative after being released from an Israeli jail, at his home in Halhul in the occupied West Bank. AFP
    Palestinian detainee Khalil Zama hugs a relative after being released from an Israeli jail, at his home in Halhul in the occupied West Bank. AFP
  • Tal Almog-Goldstein in a bus after he was released by Hamas. AFP
    Tal Almog-Goldstein in a bus after he was released by Hamas. AFP
  • Members of the Al Qassam Brigades handing Israeli hostages over to officials from the International Committee of the Red Cross in Gaza. AFP
    Members of the Al Qassam Brigades handing Israeli hostages over to officials from the International Committee of the Red Cross in Gaza. AFP
  • Palestinians fleeing northern Gaza move south as aid convoys head in the opposite direction, near Gaza city. Reuters
    Palestinians fleeing northern Gaza move south as aid convoys head in the opposite direction, near Gaza city. Reuters
  • A helicopter carrying Israeli hostages released by Hamas lands in Petah Tikva, Israel. Getty Images
    A helicopter carrying Israeli hostages released by Hamas lands in Petah Tikva, Israel. Getty Images
  • Israeli military patrolling the Gaza Strip during a temporary truce. Reuters
    Israeli military patrolling the Gaza Strip during a temporary truce. Reuters
  • View of what the Israeli military says are lorries carrying humanitarian aid being transported to Gaza, at a location given as the Nitzana border crossing. Reuters
    View of what the Israeli military says are lorries carrying humanitarian aid being transported to Gaza, at a location given as the Nitzana border crossing. Reuters
  • US President Joe Biden speaks about the release of hostages from Gaza, in Nantucket, Massachusetts. AFP
    US President Joe Biden speaks about the release of hostages from Gaza, in Nantucket, Massachusetts. AFP
  • A Red Cross bus carries Palestinians detainees released from Israeli jails in exchange for hostages released by Hamas, in Ramallah in the occupied West Bank. AFP
    A Red Cross bus carries Palestinians detainees released from Israeli jails in exchange for hostages released by Hamas, in Ramallah in the occupied West Bank. AFP
  • Yahel Shoham, three, and Sharon Avigdori, released Israeli hostages, interact shortly after their arrival in Israel. Reuters
    Yahel Shoham, three, and Sharon Avigdori, released Israeli hostages, interact shortly after their arrival in Israel. Reuters
  • Palestinians walk among the rubble, as they inspect houses destroyed in Israeli strikes. Reuters
    Palestinians walk among the rubble, as they inspect houses destroyed in Israeli strikes. Reuters
  • Palestinian women bake on wood fire outside their damaged homes in Khezaa district, near Khan Younis. AFP
    Palestinian women bake on wood fire outside their damaged homes in Khezaa district, near Khan Younis. AFP
  • Damage in Khezaa district after weeks of Israeli bombardment. AFP
    Damage in Khezaa district after weeks of Israeli bombardment. AFP
  • Israeli soldiers who have recently left the Gaza Strip organise their equipment. Getty Images
    Israeli soldiers who have recently left the Gaza Strip organise their equipment. Getty Images
  • Destruction in Gaza city. AFP
    Destruction in Gaza city. AFP
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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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Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

Updated: November 29, 2023, 6:08 AM