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
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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