US President Donald Trump and Israeli Prime Minister Benjamin Netanyahu in a media conference at the White House in Washington. AFP
US President Donald Trump and Israeli Prime Minister Benjamin Netanyahu in a media conference at the White House in Washington. AFP
US President Donald Trump and Israeli Prime Minister Benjamin Netanyahu in a media conference at the White House in Washington. AFP
US President Donald Trump and Israeli Prime Minister Benjamin Netanyahu in a media conference at the White House in Washington. AFP

What are the phases of the Gaza ceasefire deal? Full text of 20-point plan to end war


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The White House on Monday released US President Donald Trump's plan to end the war in Gaza.

The plan says Gaza will become “a de-radicalised terror-free zone” that will be redeveloped for the benefit of Gazans.

If the proposal is accepted by Israel and Hamas, the war will end immediately, the plan states.

The full text of the plan, as released by the White House:

  • Gaza will be a deradicalised terror-free zone that does not pose a threat to its neighbours
  • Gaza will be redeveloped for the benefit of the people of Gaza, who have suffered more than enough.
  • If both sides agree to this proposal, the war will immediately end. Israeli forces will withdraw to the agreed upon line to prepare for a hostage release. During this time, all military operations, including aerial and artillery bombardment, will be suspended, and battle lines will remain frozen until conditions are met for the complete staged withdrawal.
  • Within 72 hours of Israel publicly accepting this agreement, all hostages, alive and deceased, will be returned.
The White House released this image of Gaza as part of the proposed peace plan. September 29, 2025.
The White House released this image of Gaza as part of the proposed peace plan. September 29, 2025.
  • Once all hostages are released, Israel will release 250 life sentence prisoners plus 1,700 Gazans who were detained after October 7, 2023, including all women and children detained in that context. For every Israeli hostage whose remains are released, Israel will release the remains of 15 deceased Gazans.
  • Once all hostages are returned, Hamas members who commit to peaceful coexistence and to decommission their weapons will be given amnesty. Members of Hamas who wish to leave Gaza will be provided safe passage to receiving countries.
  • Upon acceptance of this agreement, full aid will be immediately sent into the Gaza Strip. At a minimum, aid quantities will be consistent with what was included in the January 19, 2025, agreement regarding humanitarian aid, including rehabilitation of infrastructure (water, electricity, sewage), rehabilitation of hospitals and bakeries, and entry of necessary equipment to remove rubble and open roads.
  • Entry of distribution and aid in the Gaza Strip will proceed without interference from the two parties through the United Nations and its agencies, and the Red Crescent, in addition to other international institutions not associated in any manner with either party. Opening the Rafah crossing in both directions will be subject to the same mechanism implemented under the January 19, 2025 agreement.
  • Gaza will be governed under the temporary transitional governance of a technocratic, apolitical Palestinian committee, responsible for delivering the day-to-day running of public services and municipalities for the people in Gaza. This committee will be made up of qualified Palestinians and international experts, with oversight and supervision by a new international transitional body, the “Board of Peace,” which will be headed and chaired by President Donald J. Trump, with other members and heads of State to be announced, including Former Prime Minister Tony Blair. This body will set the framework and handle the funding for the redevelopment of Gaza until such time as the Palestinian Authority has completed its reform programme, as outlined in various proposals, including President Trump’s peace plan in 2020 and the Saudi-French proposal, and can securely and effectively take back control of Gaza. This body will call on best international standards to create modern and efficient governance that serves the people of Gaza and is conducive to attracting investment.
  • A Trump economic development plan to rebuild and energise Gaza will be created by convening a panel of experts who have helped birth some of the thriving modern miracle cities in the Middle East. Many thoughtful investment proposals and exciting development ideas have been crafted by well-meaning international groups, and will be considered to synthesise the security and governance frameworks to attract and facilitate these investments that will create jobs, opportunity, and hope for future Gaza.
  • A special economic zone will be established with preferred tariff and access rates to be negotiated with participating countries.
  • No one will be forced to leave Gaza, and those who wish to leave will be free to do so and free to return. We will encourage people to stay and offer them the opportunity to build a better Gaza.
Women and children sit at a camp for displaced Palestinians in Khan Younis in the southern Gaza Strip. AFP
Women and children sit at a camp for displaced Palestinians in Khan Younis in the southern Gaza Strip. AFP
  • Hamas and other factions agree to not have any role in the governance of Gaza, directly, indirectly, or in any form. All military, terror, and offensive infrastructure, including tunnels and weapon production facilities, will be destroyed and not rebuilt. There will be a process of demilitarisation of Gaza under the supervision of independent monitors, which will include placing weapons permanently beyond use through an agreed process of decommissioning, and supported by an internationally funded buy back and reintegration programme all verified by the independent monitors. New Gaza will be fully committed to building a prosperous economy and to peaceful coexistence with their neighbours.
  • A guarantee will be provided by regional partners to ensure that Hamas, and the factions, comply with their obligations and that New Gaza poses no threat to its neighbours or its people.
  • The United States will work with Arab and international partners to develop a temporary International Stabilisation Force (ISF) to immediately deploy in Gaza. The ISF will train and provide support to vetted Palestinian police forces in Gaza, and will consult with Jordan and Egypt who have extensive experience in this field. This force will be the long-term internal security solution. The ISF will work with Israel and Egypt to help secure border areas, along with newly trained Palestinian police forces. It is critical to prevent munitions from entering Gaza and to facilitate the rapid and secure flow of goods to rebuild and revitalise Gaza. A deconfliction mechanism will be agreed upon by the parties.
  • Israel will not occupy or annex Gaza. As the ISF establishes control and stability, the Israel Defence Forces (IDF) will withdraw based on standards, milestones, and time frames linked to demilitarisation that will be agreed upon between the IDF, ISF, the guarantors, and the United States, with the objective of a secure Gaza that no longer poses a threat to Israel, Egypt, or its citizens. Practically, the IDF will progressively hand over the Gaza territory it occupies to the ISF according to an agreement they will make with the transitional authority until they are withdrawn completely from Gaza, save for a security perimeter presence that will remain until Gaza is properly secure from any resurgent terror threat.
  • In the event Hamas delays or rejects this proposal, the above, including the scaled-up aid operation, will proceed in the terror-free areas handed over from the IDF to the ISF.
  • An interfaith dialogue process will be established based on the values of tolerance and peaceful coexistence to try to change mindsets and narratives of Palestinians and Israelis by emphasising the benefits that can be derived from peace.
  • While Gaza redevelopment advances and when the PA reform programme is faithfully carried out, the conditions may finally be in place for a credible pathway to Palestinian self-determination and statehood, which we recognise as the aspiration of the Palestinian people.
  • The United States will establish a dialogue between Israel and the Palestinians to agree on a political horizon for peaceful and prosperous coexistence.
Moon Music

Artist: Coldplay

Label: Parlophone/Atlantic

Number of tracks: 10

Rating: 3/5

Australia squads

ODI: Tim Paine (capt), Aaron Finch (vice-capt), Ashton Agar, Alex Carey, Josh Hazlewood, Travis Head, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Andrew Tye.

T20: Aaron Finch (capt), Alex Carey (vice-capt), Ashton Agar, Travis Head, Nic Maddinson, Glenn Maxwell, Jhye Richardson, Kane Richardson, D’Arcy Short, Billy Stanlake, Marcus Stoinis, Mitchell Swepson, Andrew Tye, Jack Wildermuth.

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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The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

Earth under attack: Cosmic impacts throughout history

4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon

- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.

50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater

1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.  

1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.

1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.

-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.

Updated: October 13, 2025, 10:46 AM