Live updates: Follow the latest news on Israel-Gaza
A proposed agreement to pause the fighting in Gaza between Israel and Hamas envisages a truce of up to three months and a detainee and hostage exchange under which as many as 5,000 Palestinians could be freed from Israeli prisons, sources told The National on Tuesday.
But, they added, Hamas is standing by its demand for a permanent ceasefire and international guarantees for a full withdrawal of Israeli forces from Gaza.
“The draft was sent to Hamas last night in Gaza and the tentative response was a ‘no’ but included a tentative ‘yes’ to most provisions,” said one of the sources.
“They said they will give their final and detailed answer by the end of the week.”
The head of Hamas's political wing, Ismail Haniyeh, said on Tuesday that the group was studying the proposals and that he would visit Cairo to discuss them further.
He added that Hamas was open to any “serious and practical initiatives or ideas, provided that they lead to a comprehensive cessation of aggression” and the complete withdrawal of Israeli forces from Gaza.
US Secretary of State Antony Blinken voiced hope on Monday that the agreement would halt the fighting in exchange for liberating the 132 hostages held by Hamas in Gaza.
“Very important, productive work has been done. And there is some real hope going forward,” Mr Blinken said after meeting Qatari Prime Minister Sheikh Mohammed bin Abdulrahman in Washington. Both the US and Qatar have been heavily involved in mediating the truce talks.
“Hamas will have to make its own decisions. I can just tell you that there is good, strong alignment among the countries involved that this is a good, strong proposal,” Mr Blinken said.
Very important, productive work has been done. And there is some real hope going forward
US Secretary of State Antony Blinken
Sheikh Mohammed also said progress has been made in the negotiations.
The proposal was drawn up during talks in Paris that began on Sunday between CIA chief William Burns, his Egyptian and Israeli counterparts, and officials from Qatar.
Prime Minister Benjamin Netanyahu said that Israel would not “release thousands of terrorists”.
“I would like to make it clear: we will not withdraw [the Israeli army] from the Gaza Strip and we will not release thousands of terrorists,” he said at Eli settlement in the occupied West Bank.
“None of this will happen.”
His office had earlier called the talks “constructive” but pointed to “significant gaps which the parties will continue to discuss”.
The sources said Hamas did not want an agreement that allowed Israel to resume its offensive in Gaza after all hostages are released.
They also pointed out that Mr Netanyahu had vetoed previous attempts to halt the fighting.
Mr Netanyahu has repeatedly said the war will not end until Hamas is defeated and its military and governance capabilities are dismantled.
Israel’s air and ground campaign in Gaza has killed more than 26,700 Palestinians, displaced most of the enclave’s 2.3 million residents and razed large swathes of the territory’s built-up areas.
The war began on October 7 when Hamas launched a surprise attack on southern Israel, killing about 1,200 people, mostly civilians, and taking about 240 hostages.
“It is clear that there are contradictions that are difficult to overcome in an attempt to draw a road map,” a source in Gaza close to the Palestinian Authority, which governs the occupied West Bank, told The National.
“Israel set a war goal to eliminate Hamas as a military [force] and as a ruling authority. But it is forced to negotiate with Hamas to release its prisoners,” the source said.
“The length of the war and its consequences have forced Israel in the past to negotiate for truces and exchanges, and today for exchanges and long truces. But it is also worth mentioning that the Paris meeting was preceded by similar meetings in more than one European capital that did not lead to the desired result.”
The latest draft partially mirrors Egyptian proposals that were discussed in recent weeks but eventually rejected by Israel and Hamas.
It provides for a truce of up to three months and a three-phase detainee and hostage exchange, during which Hamas would free the rest of the captives it holds in Gaza in return for the release of Palestinians from Israeli prisons.
Hamas freed more than 100 hostages during a week-long truce in November last year, while Israel released hundreds of Palestinian detainees from its jails. The truce collapsed on December 1.
Under the latest proposals, the first group of hostages will be made up of about 40 women, elderly people and those in need of medical treatment, the sources said.
The second group will include five female Israeli soldiers as well as the remains of hostages who have died since October 7.
The third group to be released will be made up of male civilians and active-duty Israeli military personnel, including officers.
Hamas remains adamant that the proposed 4,000-5,000 Palestinian detainees to be freed should include high-profile figures sentenced to life or long-term jail sentences, including Marwan Barghouti of Fatah, and Ibrahim Hamed, a senior commander of Hamas’s military wing.
In terms of the ratio of detainees to hostages for release, it has been proposed that Israel could free 100 Palestinians for every civilian hostage and 250 for every soldier.
Hamas and Israel would be expected to announce the names of the hostages and detainees to be released on the day of the exchange, the sources said, with delegates from the International Committee of the Red Cross and Egyptian security officials overseeing the logistics of the swap.
The Israeli withdrawal from Gaza, according to the proposal, would be carried out in tandem with the return of hundreds of thousands of displaced Palestinians to their homes in northern Gaza, having been forced to move southwards by the war.
The sources said Cairo would use the proposed truce to try to reconcile rival Palestinian factions, a goal that has for years eluded Egyptian mediators, in a bid to form an interim government in Gaza that oversees the reconstruction of the territory and prepares for legislative and presidential elections.
Egypt, which borders both Israel and Gaza, does not believe that Hamas could be completely left out of any postwar scenarios for the enclave and, like Washington, advocates for a demilitarised Palestinian state in Gaza and the West Bank that exists alongside Israel.
Mr Netanyahu has rejected the two-state solution, while Hamas has rejected the idea that a future Palestinian state should be demilitarised.
Hamas has governed Gaza since 2007, when it expelled representatives of Fatah from the territory in a brief civil war. Israel unilaterally withdrew from the strip in 2005, ending 38 years of occupation.
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Dolittle
Director: Stephen Gaghan
Stars: Robert Downey Jr, Michael Sheen
One-and-a-half out of five stars
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.
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UAE currency: the story behind the money in your pockets
%20Ramez%20Gab%20Min%20El%20Akher
%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Itcan profile
Founders: Mansour Althani and Abdullah Althani
Based: Business Bay, with offices in Saudi Arabia, Egypt and India
Sector: Technology, digital marketing and e-commerce
Size: 70 employees
Revenue: On track to make Dh100 million in revenue this year since its 2015 launch
Funding: Self-funded to date
FINAL SCORES
Fujairah 130 for 8 in 20 overs
(Sandy Sandeep 29, Hamdan Tahir 26 no, Umair Ali 2-15)
Sharjah 131 for 8 in 19.3 overs
(Kashif Daud 51, Umair Ali 20, Rohan Mustafa 2-17, Sabir Rao 2-26)
What%20is%20Dungeons%20%26%20Dragons%3F%20
%3Cp%3EDungeons%20%26amp%3B%20Dragons%20began%20as%20an%20interactive%20game%20which%20would%20be%20set%20up%20on%20a%20table%20in%201974.%20One%20player%20takes%20on%20the%20role%20of%20dungeon%20master%2C%20who%20directs%20the%20game%2C%20while%20the%20other%20players%20each%20portray%20a%20character%2C%20determining%20its%20species%2C%20occupation%20and%20moral%20and%20ethical%20outlook.%20They%20can%20choose%20the%20character%E2%80%99s%20abilities%2C%20such%20as%20strength%2C%20constitution%2C%20dexterity%2C%20intelligence%2C%20wisdom%20and%20charisma.%20In%20layman%E2%80%99s%20terms%2C%20the%20winner%20is%20the%20one%20who%20amasses%20the%20highest%20score.%3C%2Fp%3E%0A
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
The five new places of worship
Church of South Indian Parish
St Andrew's Church Mussaffah branch
St Andrew's Church Al Ain branch
St John's Baptist Church, Ruwais
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A%20QUIET%20PLACE
%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Lupita%20Nyong'o%2C%20Joseph%20Quinn%2C%20Djimon%20Hounsou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EMichael%20Sarnoski%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
The Details
Kabir Singh
Produced by: Cinestaan Studios, T-Series
Directed by: Sandeep Reddy Vanga
Starring: Shahid Kapoor, Kiara Advani, Suresh Oberoi, Soham Majumdar, Arjun Pahwa
Rating: 2.5/5
How to report a beggar
Abu Dhabi – Call 999 or 8002626 (Aman Service)
Dubai – Call 800243
Sharjah – Call 065632222
Ras Al Khaimah - Call 072053372
Ajman – Call 067401616
Umm Al Quwain – Call 999
Fujairah - Call 092051100 or 092224411
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Coach of the Century, 2001-2020: Pep Guardiola (Manchester City), Jose Mourinho (Tottenham Hotspur), Zinedine Zidane (Real Madrid), Sir Alex Ferguson
Club of the Century, 2001-2020: Al Ahly (Egypt), Bayern Munich (Germany), Barcelona (Spain), Real Madrid (Spain)
Player of the Year: Cristiano Ronaldo, Lionel Messi, Robert Lewandowski (Bayern Munich)
Club of the Year: Bayern Munich, Liverpool, Real Madrid
Coach of the Year: Gian Piero Gasperini (Atalanta), Hans-Dieter Flick (Bayern Munich), Jurgen Klopp (Liverpool)
Agent of the Century, 2001-2020: Giovanni Branchini, Jorge Mendes, Mino Raiola
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Chelsea 2
Willian 13'
Ross Barkley 64'
Liverpool 0
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“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
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Director: Dean Fleischer Camp
Rating: 4.5/5
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Global state-owned investor ranking by size
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United States
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China
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UAE
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Japan
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5
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Norway
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Canada
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Singapore
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Australia
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Saudi Arabia
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South Korea
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