Live updates: Follow the latest news on Israel-Gaza
The military wing of Hamas has released a video that reportedly shows three Israeli hostages in Gaza, two of whom appear to have been killed by an alleged Israeli air strike.
The Ezzedine Al Qassam Brigades published the propaganda video on its Telegram channel on Monday after previewing it the previous day.
The video begins with three people speaking to camera who identify themselves as Yossi Sharabi, 53, Itai Svirsky, 38, and Noa Argamani, 26.
All three were taken captive by Hamas when it attacked Israel on October 7.
The video contains messages from the hostages, with English subtitles, before Mr Sharabi and Mr Svirsky later appear to have been killed.
Earlier in the video, Mr Svirsky says he feels "deserted" and urges Israeli Prime Minister Benjamin Netanyahu to "stop the war".
"Bring us home. We are in difficult conditions, there is no food or water. I am in constant danger everywhere," Mr Svirsky tells the camera.
Ms Argamani then appears on screen and says their captors are "caring for us as much as they can but there aren't much resources left".
"The war needs to end now," says Mr Sharabi.
The video then switches back to Ms Argamani, who describes the apparent deaths of Mr Svirsky and Mr Sharabi from Israeli air strikes.
She says that all three hostages were buried under debris after a strike.
Ms Argamani says three rockets from an F16 hit the building they were in, with two exploding and one not.
She recounts how Ezzedine Al Qassam Brigades soldiers managed to pull her and Mr Svirsky free from the rubble, but were unable to save Mr Sharabi.
Later, Ms Argamani and Mr Svirsky were being taken to a different location, when their vehicle was hit by another air strike, she says.
She says that Mr Svirsky was killed, while she sustained injuries to her head from shrapnel.
"While we are still alive, bring us home," Ms Argamani says.
The video then shows what appear to be the dead bodies of Mr Sharabi and Mr Svirsky.
Israel's army criticised Hamas for releasing the video on Monday, saying it was a "brutal use of innocent hostages".
Military spokesman Admiral Daniel Hagari also rejected Hamas's claim the two hostages were killed by Israeli bombing, saying: "This is a lie by Hamas."
About 240 people were taken hostage on October 7. About half of the hostages were released during the week-long truce in November, almost all of whom were women and children.
Israel says 132 captives remain in Gaza, and that about 25 have died in captivity.
The Israeli military accused Hamas of "psychological abuse" on Tuesday.
Defence Minister Yoav Gallant said that Hamas would not agree to release any more hostages without ongoing military pressure from Israel's operations in Gaza.
Mr Gallant added that once the war had finished, there would be no more threat from Hamas.
"At the end of the war there won't be a military threat from Gaza. Hamas won't be able to rule and function as a military force in the Gaza Strip," he said.
More than 24,100 Palestinians have been killed since the outbreak of the war on October 7.
PROFILE OF SWVL
Started: April 2017
Founders: Mostafa Kandil, Ahmed Sabbah and Mahmoud Nouh
Based: Cairo, Egypt
Sector: transport
Size: 450 employees
Investment: approximately $80 million
Investors include: Dubai’s Beco Capital, US’s Endeavor Catalyst, China’s MSA, Egypt’s Sawari Ventures, Sweden’s Vostok New Ventures, Property Finder CEO Michael Lahyani
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
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
MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
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If you had all the money in the world, what’s the one sneaker you would buy or create?
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