Live updates: Follow the latest news on Israel-Gaza
Mediators met in Paris on Friday to begin talks on pausing the war in Gaza and enacting a prisoner and hostage swap between Israel and Hamas, the latest push by the US, Egypt and Qatar to end the conflict, sources with direct knowledge of the proceedings told The National.
The meetings in the French capital came after Hamas set out its terms for a truce in Gaza and the death of at least 50 Palestinians in Israel's latest bombardment of the Palestinian territory.
The talks are being held behind closed doors and are not accessible to the media.
The latest strikes on Gaza are part of an apparent Israeli decision to escalate its four-month-old campaign to pressure Hamas before the much-anticipated talks began, the sources told The National.
In Tel Aviv on Thursday, Israeli officials informed White House co-ordinator for the Middle East and North Africa Brett McGurk that the mandate of the Israeli negotiating team in Paris had been “expanded”, the sources said.
“At the same time, he was told that the Israeli army would increase its military pressure on Hamas until the possible conditions for the return of the prisoners softened,” one source said.
“The latest strikes seem to be related to that decision.”
The sources said mediators from the US, Egypt and Qatar, together with representatives from Mossad and Shin Bet began "preparatory" talks on Friday. They gave no details.
They confirmed Israeli and Egyptian intelligence chiefs had arrived in the French capital.
Mossad director David Barnea and his counterpart at the domestic Shin Bet security agency Ronen Bar are jointly heading the Israeli delegation.
CIA director William Burns and Qatari Prime Minister Sheikh Mohammed bin Abdulrahman will also be attending the talks, the sources said.
They said the latest diplomatic push aims at reaching an agreement before Ramadan begins – on March 10 or 11.
Negotiations held ahead of the Paris meeting were reported to have made tangible progress, they said.
More than 40 people – including women and children – were meanwhile killed in strikes on four houses in central Gaza on Thursday night and early Friday, the Palestinian Wafa news agency reported.
At least 10 other people were killed in Israeli strikes on Rafah in the south and other locations, Wafa said.
Gaza's Health Ministry said about 100 civilians had been killed in the past 24 hours across Gaza.
The Israeli army also stormed Al Zaytoun neighbourhood, south of Gaza city.
“They invaded our home and separated women from men, forced women to go to Rafah, and arrested the men,” Em Fawaz Al Dakka, a 27-year-old resident of the neighbourhood, told The National.
Meanwhile, in the occupied West Bank, a 17-year-old boy was killed on Friday during an Israeli raid on the Jenin refugee camp, Wafa said.
Israel's strikes and ground offensive on Gaza have to date killed more than 29,500 Palestinians, displaced about 85 per cent of the enclave’s 2.3 million residents, and laid waste to much of the enclave.
Fears are also growing that a looming Israeli ground offensive in Rafah, Gaza’s southernmost city on the Egyptian border, could cause huge additional civilian casualties, since about 1.4 million Palestinians have taken refuge there.
Israel began its onslaught against Gaza after Hamas militants attacked southern Israeli communities on October 7, killing about 1,200 people and abducting 240.
The reported progress in negotiations to pause the fighting follows a decision by Hamas to drop its demand for a permanent ceasefire and instead accept a temporary one.
The group also wants international guarantees that the pause will be followed by negotiations to reach a permanent ceasefire.
Previously, Hamas insisted on international guarantees that a permanent ceasefire would follow a pause.
Hamas's vision
After days of intense consultations, Hamas leaders Ismail Haniyeh and Khalil Al Haya left Egypt late on Thursday night following meetings with Egypt’s General Intelligence Directorate, the country’s spy agency that has for years been dealing with relations between Israel and Palestinian factions.
In the course of the talks, according to the sources, Hamas proposed that it initially frees 50 hostages, mostly women, children, the sick and the elderly, in exchange for 3,000 Palestinians held in Israeli prisons on security-linked charges.
Hamas intends to make the release of hostages who are active, male members of the Israeli military conditional on progress in the negotiations for a permanent ceasefire, the sources said.
The discussions between the Egyptians and the Hamas delegation also touched on details of an interim government made up of technocrats to run Gaza when a permanent ceasefire is in place, as well as the reconstruction of the devastated Gaza Strip.
“Hamas has provided Egypt with details of its position on a wide range of outstanding issues so its representative in the Paris talks can confidently speak for Hamas,” said one of the sources. “But the final word on what will be agreed on in Paris rests with Hamas’s leaders.”
As part of the negotiations, Egypt and some of its Gulf Arab allies will start building at least five camps in southern Gaza for displaced Palestinians following the pause, the sources said. Each camp will house as many as 25,000 families, they added.
The camps would provide shelter, humanitarian aid and health care for displaced Palestinians until the reconstruction of northern and central Gaza is complete, they said.
An expanded mandate
The Israeli decision to send its spy chiefs and other diplomats to Paris with an expanded mandate marks a shift as the previous delegation was authorised “only to listen”, diplomatic sources said.
“The US administration put pressure on Prime Minister Benjamin Netanyahu and his government to send the delegation to Paris, and the last of these pressures was through Biden’s envoy and senior adviser, Brett McGurk,” one of the sources said.
“He urged Netanyahu to send the delegation with a serious mandate to complete the negotiations. The Biden administration believes that the continuation of the war during Ramadan may further destabilise the region.”
As the US prepares a UN Security Council resolution that would seek a temporary ceasefire rather than a permanent truce, US President Joe Biden said Hamas does not represent the Palestinian people and the “overwhelming majority” are not affiliated with the group.
“The overwhelming majority of Palestinians are not Hamas,” Mr Biden said on X.
“Hamas does not represent the Palestinian people. In fact, they’re also suffering as a result of Hamas’ terrorism. We need to be clear-eyed about that reality.”
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
The five pillars of Islam
Walls
Louis Tomlinson
3 out of 5 stars
(Syco Music/Arista Records)
In numbers
1,000 tonnes of waste collected daily:
- 800 tonnes converted into alternative fuel
- 150 tonnes to landfill
- 50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
25 staff on site
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The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
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
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
'Cheb%20Khaled'
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FIXTURES
December 28
Stan Wawrinka v Pablo Carreno Busta, 5pm
Milos Raonic v Dominic Thiem, no earlier then 7pm
December 29 - semi-finals
Rafael Nadal v Stan Wawrinka / Pablo Carreno Busta, 5pm
Novak Djokovic v Milos Raonic / Dominic Thiem, no earlier then 7pm
December 30
3rd/4th place play-off, 5pm
Final, 7pm
more from Janine di Giovanni
Company profile
Date started: January, 2014
Founders: Mike Dawson, Varuna Singh, and Benita Rowe
Based: Dubai
Sector: Education technology
Size: Five employees
Investment: $100,000 from the ExpoLive Innovation Grant programme in 2018 and an initial $30,000 pre-seed investment from the Turn8 Accelerator in 2014. Most of the projects are government funded.
Partners/incubators: Turn8 Accelerator; In5 Innovation Centre; Expo Live Innovation Impact Grant Programme; Dubai Future Accelerators; FHI 360; VSO and Consult and Coach for a Cause (C3)
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
COMPANY%20PROFILE%20
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3ENomad%20Homes%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2020%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EHelen%20Chen%2C%20Damien%20Drap%2C%20and%20Dan%20Piehler%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%20and%20Europe%3Cbr%3E%3Cstrong%3EIndustry%3C%2Fstrong%3E%3A%20PropTech%3Cbr%3E%3Cstrong%3EFunds%20raised%20so%20far%3A%3C%2Fstrong%3E%20%2444m%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Acrew%20Capital%2C%2001%20Advisors%2C%20HighSage%20Ventures%2C%20Abstract%20Ventures%2C%20Partech%2C%20Precursor%20Ventures%2C%20Potluck%20Ventures%2C%20Knollwood%20and%20several%20undisclosed%20hedge%20funds%3C%2Fp%3E%0A
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
Recipe: Spirulina Coconut Brothie
Ingredients
1 tbsp Spirulina powder
1 banana
1 cup unsweetened coconut milk (full fat preferable)
1 tbsp fresh turmeric or turmeric powder
½ cup fresh spinach leaves
½ cup vegan broth
2 crushed ice cubes (optional)
Method
Blend all the ingredients together on high in a high-speed blender until smooth and creamy.
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
FROM%20THE%20ASHES
%3Cp%3EDirector%3A%20Khalid%20Fahad%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Shaima%20Al%20Tayeb%2C%20Wafa%20Muhamad%2C%20Hamss%20Bandar%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A
Rashid & Rajab
Director: Mohammed Saeed Harib
Stars: Shadi Alfons, Marwan Abdullah, Doaa Mostafa Ragab
Two stars out of five
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.