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Hamas leaders have accepted in principle Egyptian proposals to end the militant group’s war with Israel after talks with Egyptian mediators, sources told The National on Saturday.
They said Hamas leaders have withheld final approval pending guarantees that Israel would agree to a permanent ceasefire after the Egyptian plan’s two-month timeline ends.
The talks, which began on Friday, yielded a handful of minor changes to a draft of the proposals seen by The National on Wednesday, the sources said.
The latest draft, into which Qatar and the US had a significant input, was sent to Israel late on Friday, they said.
The sources said the latest draft might undergo further changes.
If accepted, the US, Egypt and Qatar would be the deal’s guarantors.
They said the proposed deal was likely to have clauses that would not be publicised, including some details on Gaza’s future governance and security after the fighting ends.
Likely to be kept confidential are security assurances demanded by Israel to ensure it would not suffer a repeat of the surprise October 7 attack by Hamas in southern Israel that left about 1,200 dead in the bloodiest day since its creation in 1948.
The attack and capture by Hamas of about 240 hostages resulted in a devastating response by Israel, whose bombardment of Gaza since has killed more than 21,000 people, laid to waste large parts of built-up areas in the territory and displaced nearly all of its 2.3 million residents.
Leading the Hamas delegation in the talks in Egypt is Ismail Haniyeh, the group’s political leader. The delegation includes Saleh Al Arouri and Ruhi Mushtahy, two confidants of Yahya Sinwar, Hamas’s leader in Gaza and Israel’s most wanted man.
As with the earlier version seen by The National, the latest proposals are made up of three stages.
The first provides for a 20-day ceasefire during which Hamas would release children, the elderly, women and the ailing from among the hostages it has held since it attacked southern Israel on October 7.
Israel would in return free Palestinians held in its jails, with the number to be agreed later. During the ceasefire, Israel would refrain from all aerial activity over Gaza, including drone and reconnaissance flights.
The earlier version of this stage stipulated a “humanitarian deal” of 10 days after a two-day truce, during which the warring sides would indirectly negotiate the exchange of Israeli hostages and Palestinian detainees. The remainder of the earlier version remained unchanged.
The second phase would last 10 days, during which the ceasefire would continue. Hamas would release Israeli women soldiers in exchange for another batch of Palestinians jailed in Israeli prisons. Israel would move its forces away from Gaza’s urban areas and allow substantial humanitarian assistance to enter the coastal enclave.
Gaza’s 2.3 million residents would also be allowed to move freely inside the territory except for areas where Israeli forces are stationed. The only change from the earlier version is that this phase would last 10 days rather than seven.
The third phase is a month-long window to negotiate a final prisoner and hostage swap that involves Hamas freeing Israeli male soldiers in return for a yet to be determined number of Palestinian prisoners, including high-profile figures serving life sentences. Israel would also completely pull out from the densely packed strip.
It includes no changes from the earlier draft.
The talks between Hamas’s leaders and Egyptian mediators are taking place amid fierce Israeli tank fire and aerial bombing of Gaza’s southern city of Khan Younis after about 200 people were reported to have been killed in 24 hours in Israel's onslaught.
Defence Minister Yoav Gallant said troops were reaching Hamas command centres and arms depots. The Israeli military said it had destroyed a tunnel complex in the basement of one of the houses of Mr Sinwar in Gaza city.
Egypt, the US and Qatar had mediated a week-long truce between Hamas and Israel that ended on December 1. During that truce, a prisoner and hostages swap was put in place and humanitarian aid was allowed into Gaza.
Egypt, which in 1979 became the first Arab state to sign a peace treaty with Israel, borders both Gaza and Israel. It has maintained a working relationship with Hamas leaders despite its zero-tolerance policy for political Islam at home.
Like Egypt, Qatar is also a close US ally. It is home to Hamas’s political leaders and maintains informal links to Israel.
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
TOURNAMENT INFO
Women’s World Twenty20 Qualifier
Jul 3- 14, in the Netherlands
The top two teams will qualify to play at the World T20 in the West Indies in November
UAE squad
Humaira Tasneem (captain), Chamani Seneviratne, Subha Srinivasan, Neha Sharma, Kavisha Kumari, Judit Cleetus, Chaya Mughal, Roopa Nagraj, Heena Hotchandani, Namita D’Souza, Ishani Senevirathne, Esha Oza, Nisha Ali, Udeni Kuruppuarachchi
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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Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
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Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
Three ways to limit your social media use
Clinical psychologist, Dr Saliha Afridi at The Lighthouse Arabia suggests three easy things you can do every day to cut back on the time you spend online.
1. Put the social media app in a folder on the second or third screen of your phone so it has to remain a conscious decision to open, rather than something your fingers gravitate towards without consideration.
2. Schedule a time to use social media instead of consistently throughout the day. I recommend setting aside certain times of the day or week when you upload pictures or share information.
3. Take a mental snapshot rather than a photo on your phone. Instead of sharing it with your social world, try to absorb the moment, connect with your feeling, experience the moment with all five of your senses. You will have a memory of that moment more vividly and for far longer than if you take a picture of it.
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
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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