US National Security Adviser Jake Sullivan in Tel Aviv after talks with Israeli Prime Minister Benjamin Netanyahu. Reuters
US National Security Adviser Jake Sullivan in Tel Aviv after talks with Israeli Prime Minister Benjamin Netanyahu. Reuters
US National Security Adviser Jake Sullivan in Tel Aviv after talks with Israeli Prime Minister Benjamin Netanyahu. Reuters
US National Security Adviser Jake Sullivan in Tel Aviv after talks with Israeli Prime Minister Benjamin Netanyahu. Reuters

US expects next phase of Gaza war to involve precise targeting of Hamas leaders


Jihan Abdalla
  • English
  • Arabic

The Israel-Gaza war, now in its third month, will move to a new phase that is focused on precise operations against the leadership of Hamas, and on intelligence-driven options, a top White House official said on Friday after talks with Israeli Prime Minister Benjamin Netanyahu.

Speaking from Tel Aviv, US National Security Adviser Jake Sullivan did not offer a timetable as to when this shift would begin.

“We are now in the middle of a high-intensity phase with ongoing ground military operations in both the northern half and the southern half of Gaza,” Mr Sullivan said.

“But there will be a transition to another phase of this war, one that is focused in more precise ways on targeting the leadership and an intelligence-driven operation that continues to deal with the ongoing threat that Hamas poses,” he said.

His comments come as Washington shows increased concern over the mounting civilian death toll in Gaza – currently more than 18,700 – in a war that is now in its third month, with no apparent end in sight.

Israel's bombardment of the Gaza Strip, which was triggered by the October 7 Hamas attack on Israel, has displaced most of the coastal enclave's population and reduced many of its neighbourhoods to rubble.

A humanitarian crisis is quickly worsening in southern Gaza, where hundreds of thousands of people are crowded into shelters, tent camps and in the streets with little access to food, water or medical services.

  • Palestinians walk in the rain at a camp for displaced people in Rafah, southern Gaza Strip. AFP
    Palestinians walk in the rain at a camp for displaced people in Rafah, southern Gaza Strip. AFP
  • A Palestinian boy attempts to push water away from his tent in a camp in Rafah, where many civilians are sheltering amid continued fighting between Israel and Hamas. AFP
    A Palestinian boy attempts to push water away from his tent in a camp in Rafah, where many civilians are sheltering amid continued fighting between Israel and Hamas. AFP
  • Displaced Palestinians, who fled their houses due to Israeli strikes, walk in heavy rain. Reuters
    Displaced Palestinians, who fled their houses due to Israeli strikes, walk in heavy rain. Reuters
  • Palestinians who fled their homes amid Israeli bombardment attempt to remove water from near their tents. Reuters
    Palestinians who fled their homes amid Israeli bombardment attempt to remove water from near their tents. Reuters
  • A displaced man adjusts his tent following heavy rains. Reuters
    A displaced man adjusts his tent following heavy rains. Reuters
  • The rainfall has made things worse for many Palestinians in the camps. Reuters
    The rainfall has made things worse for many Palestinians in the camps. Reuters
  • People are facing a deteriorating situation as they have moved from living in concrete houses to camps with tents that lack basic necessities. Reuters
    People are facing a deteriorating situation as they have moved from living in concrete houses to camps with tents that lack basic necessities. Reuters
  • Israeli soldiers walk in the rain near the Gaza border. EPA
    Israeli soldiers walk in the rain near the Gaza border. EPA

Mr Sullivan met Mr Netanyahu on Thursday and discussed a wide range of issues including “shifts in emphasis” in the next phase of the war.

They also discussed allowing humanitarian aid to enter the territory through one of Israel's border crossings with Gaza.

In a statement after the meeting, Mr Sullivan's said that his counterpart, Tzachi Hanegbi had informed him that Israel had decided to open Kerem Shalom for the delivery of humanitarian assistance to the Palestinian people in Gaza - a "significant step" that the Biden administration welcomed.

Despite pressure on the US to rein in Israel's punishing strikes on Gaza, by air, land and sea, the administration of President Joe Biden has stressed that it supports Israel's right to defend itself and eradicate Hamas.

Fielding questions about who would govern the enclave after the defeat of Gaza's rulers, Mr Sullivan said that the US did not support an Israeli occupation of Gaza “over the long term”.

Mr Sullivan who met Palestinian President Mahmoud Abbas in Ramallah on Friday, said that they would discuss ways to “revamp and revitalise” the Palestinian Authority, and increase support for its security forces.

The comments come amid growing concerns over post-war arrangements in Gaza.

In 2007, Palestinian Authority security forces were driven out of Gaza by Hamas. Israel responded by imposing a blockade on Gaza.

“We do believe that the Palestinian Authority needs to be revamped and revitalised and needs to be updated in terms of its method of governance [and] its representation of the Palestinian people,” Mr Sullivan said.

Mr Abbas told Mr Sullivan during their meeting that Israeli attacks on Palestinian people, especially in Gaza, must stop, and called for an immediate ceasefire, Wafa news agency reported.

Mr Abbas also said that the US must "intervene and compel Israel to stop its aggression against our people in the West Bank, including occupied Jerusalem," according to Wafa.

A plan that includes the return of Palestinian Authority security forces in Gaza as part of a precursor to a two-state solution to the conflict, is unlikely to be accepted by Israel, which last year elected its most extremist, nationalist government that opposes the creation of a Palestinian state.

'Avengers: Infinity War'
Dir: The Russo Brothers
Starring: Chris Evans, Chris Pratt, Tom Holland, Robert Downey Junior, Scarlett Johansson, Elizabeth Olsen
Four stars

While you're here
Ziina users can donate to relief efforts in Beirut

Ziina users will be able to use the app to help relief efforts in Beirut, which has been left reeling after an August blast caused an estimated $15 billion in damage and left thousands homeless. Ziina has partnered with the United Nations High Commissioner for Refugees to raise money for the Lebanese capital, co-founder Faisal Toukan says. “As of October 1, the UNHCR has the first certified badge on Ziina and is automatically part of user's top friends' list during this campaign. Users can now donate any amount to the Beirut relief with two clicks. The money raised will go towards rebuilding houses for the families that were impacted by the explosion.”

Torbal Rayeh Wa Jayeh
Starring: Ali El Ghoureir, Khalil El Roumeithy, Mostafa Abo Seria
Stars: 3

Tailors and retailers miss out on back-to-school rush

Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”

A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.

“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”

Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
SUCCESSION%20SEASON%204%20EPISODE%201
%3Cp%3E%3Cstrong%3ECreated%20by%3A%20%3C%2Fstrong%3EJesse%20Armstrong%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Brian%20Cox%2C%20Jeremy%20Strong%2C%20Kieran%20Culkin%2C%20Sarah%20Snook%2C%20Nicholas%20Braun%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
Company profile

Company name: Nestrom

Started: 2017

Co-founders: Yousef Wadi, Kanaan Manasrah and Shadi Shalabi

Based: Jordan

Sector: Technology

Initial investment: Close to $100,000

Investors: Propeller, 500 Startups, Wamda Capital, Agrimatico, Techstars and some angel investors

MATCH INFO

South Africa 66 (Tries: De Allende, Nkosi, Reinach (3), Gelant, Steyn, Brits, Willemse; Cons: Jantjies 8) 

Canada 7 (Tries: Heaton; Cons: Nelson)

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

OPENING FIXTURES

Saturday September 12

Crystal Palace v Southampton

Fulham v Arsenal

Liverpool v Leeds United

Tottenham v Everton

West Brom v Leicester

West Ham  v Newcastle

Monday  September 14

Brighton v Chelsea

Sheffield United v Wolves

To be rescheduled

Burnley v Manchester United

Manchester City v Aston Villa

Breast cancer in men: the facts

1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.

2) Symptoms can include a lump, discharge, swollen glands or a rash. 

3) People with a history of cancer in the family can be more susceptible. 

4) Treatments include surgery and chemotherapy but early diagnosis is the key. 

5) Anyone concerned is urged to contact their doctor

 

The specs

Engine: 3.0-litre flat-six twin-turbocharged

Transmission: eight-speed PDK automatic

Power: 445bhp

Torque: 530Nm

Price: Dh474,600

On Sale: Now

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

How to help

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

UAE currency: the story behind the money in your pockets
The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

RESULTS

 

Catchweight 63.5kg: Shakriyor Juraev (UZB) beat Bahez Khoshnaw (IRQ). Round 3 TKO (body kick)

Lightweight: Nart Abida (JOR) beat Moussa Salih (MAR). Round 1 by rear naked choke

Catchweight 79kg: Laid Zerhouni (ALG) beat Ahmed Saeb (IRQ). Round 1 TKO (punches)

Catchweight 58kg: Omar Al Hussaini (UAE) beat Mohamed Sahabdeen (SLA) Round 1 rear naked choke

Flyweight: Lina Fayyad (JOR) beat Sophia Haddouche (ALG) Round 2 TKO (ground and pound)

Catchweight 80kg: Badreddine Diani (MAR) beat Sofiane Aïssaoui (ALG) Round 2 TKO

Flyweight: Sabriye Sengul (TUR) beat Mona Ftouhi (TUN). Unanimous decision

Middleweight: Kher Khalifa Eshoushan (LIB) beat Essa Basem (JOR). Round 1 rear naked choke

Heavyweight: Mohamed Jumaa (SUD) beat Hassen Rahat (MAR). Round 1 TKO (ground and pound)

Lightweight: Abdullah Mohammad Ali Musalim (UAE beat Omar Emad (EGY). Round 1 triangle choke

Catchweight 62kg: Ali Taleb (IRQ) beat Mohamed El Mesbahi (MAR). Round 2 KO

Catchweight 88kg: Mohamad Osseili (LEB) beat Samir Zaidi (COM). Unanimous decision

Updated: December 15, 2023, 3:42 PM