Live updates: Follow the latest news on Israel-Gaza
Hamas has abandoned its demand for a permanent ceasefire in Gaza, instead accepting a temporary pause in fighting to allow for a detainee and hostage swap with Israel and the entry of aid into Gaza, The National has learnt.
The group wants international guarantees that the truce will be followed by negotiations to reach a permanent ceasefire.
Previously, the Palestinian militant group insisted on a permanent ceasefire to accept a deal that includes the release of hostages and wanted guarantees that a truce would be followed by a permanent ceasefire.
The modified Hamas position also covers a hostage and detainee swap with Israel that is governed by progress made in the ceasefire negotiations, said the sources.
The group continues to insist on a full but staged Israeli withdrawal from Gaza and the return, also phased, of Palestinians who left their homes in northern Gaza and sought refuge in the south.
There was no word from Hamas on its new position, but the militant group's leader Ismail Haniyeh and senior official Khalil Al Hayah arrived in Cairo on Tuesday to discuss its position with Egyptian, Qatari and, indirectly, US mediators.
Mr Al Hayah is the deputy of Yahya Sinwar, Hamas's leader in Gaza.
The latest Hamas proposals, said the sources, would give rise to hope that the fighting may soon be halted.
“This war needs to end, and Hamas knew that it needed to soften its conditions,” said one of the sources. “I believe we stand a very good chance of reaching a deal this time round.”
Hamas's modified negotiating position appears to be the outcome of a push by the mediators to arrive at new proposals to end the fighting in Gaza at a time when Israel is threatening to take its ground offensive to Gaza's southernmost city Rafah, where more than one million Palestinians have sought refuge.
US Middle East envoy Brett McGurk will travel to the region this week for talks that a senior official from President Joe Biden's administration said would focus on the release of hostages held by Hamas.
Mr McGurk, who participated in earlier talks, will visit Egypt on Wednesday and Israel on Thursday.
The new Hamas position, said the sources, is also in response to the provisions of a draft resolution being circulated by the US at the UN Security Council. This is an alternative to a document prepared by Algeria that calls for an immediate ceasefire in Gaza.
The US vetoed the resolution proposed by Algeria on Tuesday, after the 15-member Security Council voted 13-1 in favour of the resolution, with the UK abstaining.
US deputy ambassador to the UN Robert Wood said on Monday the passing of the Algerian resolution would endanger diplomatic negotiations which could result in the release of hostages from Gaza.
The US draft resolution, seen by The National, underscores Washington's “support for a temporary ceasefire in Gaza as soon as practical, based on the formula of all hostages being released” and calls for lifting all barriers to the provision of humanitarian assistance at scale.
It adds that a major ground offensive in Rafah would not only harm civilians but also displace them into neighbouring countries, and says that “a major ground offensive should not proceed under current circumstances”.
The document does not name Israel, but in a clear reference, it “condemns calls by government ministers for the resettlement of Gaza and rejects any attempt at demographic or territorial change in Gaza that would violate international law”.
It was not clear when the US plans to put its draft resolution to a vote in the Security Council.
Hamas had previously insisted on a permanent ceasefire, rejecting offers of a temporary humanitarian pause.
The sources said the group remains committed to its demand for a staged Israeli withdrawal from Gaza. A week-long truce in late November allowed Hamas to release about 100 of the hostages in exchange for more than 200 Palestinians detained in Israel.
Explaining the new Hamas position, the sources said the group wanted guarantees from the US, Egypt, Qatar, Russia, China and Turkey that negotiations on a permanent ceasefire commence when the pause goes into force.
For its part, said the sources, Hamas would make the staged release of hostages dependent on the progress of those negotiations, with the intention of keeping male military personnel in its custody until an agreement is reached on a permanent ceasefire and a complete Israeli withdrawal is carried out.
Hamas has already lowered from 5,000 to 3,000 the number of Palestinian prisoners it wants Israel to free from its jails in return for the hostages it is holding.
It now wants to negotiate during the temporary truce the inclusion in the hostage and detainee swap of high-profile Palestinians serving long jail sentences in security-linked cases, according to the sources.
The Hamas leaders, added the sources, arrived in Egypt in response to a US request relayed to them by Egyptian and Qatari mediators. The US, like the EU, designates Hamas as a terrorist organisation and does not deal directly with it.
The specs
Engine: 3.8-litre, twin-turbo V8
Transmission: eight-speed automatic
Power: 582bhp
Torque: 730Nm
Price: Dh649,000
On sale: now
Why are asylum seekers being housed in hotels?
The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.
A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.
Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.
The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.
When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.
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If you go
The flights
Return flights from Dubai to Santiago, via Sao Paolo cost from Dh5,295 with Emirates.
The trip
A five-day trip (not including two days of flight travel) was split between Santiago and in Puerto Varas, with more time spent in the later where excursions were organised by TurisTour.
When to go
The summer months, from December to February are best though there is beauty in each season
2018 ICC World Twenty20 Asian Western Sub Regional Qualifier
Event info: The tournament in Kuwait is the first phase of the qualifying process for sides from Asia for the 2020 World T20 in Australia. The UAE must finish within the top three teams out of the six at the competition to advance to the Asia regional finals. Success at regional finals would mean progression to the World T20 Qualifier.
Teams: UAE, Bahrain, Saudi Arabia, Kuwait, Maldives, Qatar
Friday fixtures: 9.30am (UAE time) - Kuwait v Maldives, Qatar v UAE; 3pm - Saudi Arabia v Bahrain
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
Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
The Land between Two Rivers: Writing in an Age of Refugees
Tom Sleigh, Graywolf Press
Three-day coronation
Royal purification
The entire coronation ceremony extends over three days from May 4-6, but Saturday is the one to watch. At the time of 10:09am the royal purification ceremony begins. Wearing a white robe, the king will enter a pavilion at the Grand Palace, where he will be doused in sacred water from five rivers and four ponds in Thailand. In the distant past water was collected from specific rivers in India, reflecting the influential blend of Hindu and Buddhist cosmology on the coronation. Hindu Brahmins and the country's most senior Buddhist monks will be present. Coronation practices can be traced back thousands of years to ancient India.
The crown
Not long after royal purification rites, the king proceeds to the Baisal Daksin Throne Hall where he receives sacred water from eight directions. Symbolically that means he has received legitimacy from all directions of the kingdom. He ascends the Bhadrapitha Throne, where in regal robes he sits under a Nine-Tiered Umbrella of State. Brahmins will hand the monarch the royal regalia, including a wooden sceptre inlaid with gold, a precious stone-encrusted sword believed to have been found in a lake in northern Cambodia, slippers, and a whisk made from yak's hair.
The Great Crown of Victory is the centrepiece. Tiered, gold and weighing 7.3 kilograms, it has a diamond from India at the top. Vajiralongkorn will personally place the crown on his own head and then issues his first royal command.
The audience
On Saturday afternoon, the newly-crowned king is set to grant a "grand audience" to members of the royal family, the privy council, the cabinet and senior officials. Two hours later the king will visit the Temple of the Emerald Buddha, the most sacred space in Thailand, which on normal days is thronged with tourists. He then symbolically moves into the Royal Residence.
The procession
The main element of Sunday's ceremonies, streets across Bangkok's historic heart have been blocked off in preparation for this moment. The king will sit on a royal palanquin carried by soldiers dressed in colourful traditional garb. A 21-gun salute will start the procession. Some 200,000 people are expected to line the seven-kilometre route around the city.
Meet the people
On the last day of the ceremony Rama X will appear on the balcony of Suddhaisavarya Prasad Hall in the Grand Palace at 4:30pm "to receive the good wishes of the people". An hour later, diplomats will be given an audience at the Grand Palace. This is the only time during the ceremony that representatives of foreign governments will greet the king.
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AndhaDhun
Director: Sriram Raghavan
Producer: Matchbox Pictures, Viacom18
Cast: Ayushmann Khurrana, Tabu, Radhika Apte, Anil Dhawan
Rating: 3.5/5
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
More on Quran memorisation:
Election pledges on migration
CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
