Hamas said on Saturday it will study an Israeli response to the group's proposal for a ceasefire in Gaza.
A delegation from mediator Egypt arrived in Israel on Friday to jump-start stalled negotiations.
“Hamas has received the [Israeli] response to the movement's position that was handed over to Egyptian and Qatari mediators on April 13,” Hamas's deputy head Khalil Al Hayya said.
“Hamas will submit a response to the proposal once it has finished studying it.”
Egypt, Qatar and the US have been trying to secure a truce in Gaza since a week-long halt to the fighting in November enabled the exchange of 80 Israeli hostages for 240 Palestinian detainees.
Israel's war cabinet had discussed a new plan for a truce and hostage release ahead of the Egyptian delegation's visit, agencies reported.
The US has been seeking a temporary ceasefire in Gaza that would see Hamas release female, wounded, elderly and sick hostages in exchange for the release of Palestinian detainees and the delivery of humanitarian aid into the war-torn territory.
The war has killed more than 34,350 people in the Palestinian enclave, according to Gaza's Health Ministry, but negotiations remain deadlocked.
Hamas is sticking to its demands that any agreement must end the war, with Israeli troops withdrawing from Gaza.
The high-level delegation from Egypt sought to push through a ceasefire agreement with Hamas and avert an Israeli offensive on Gaza’s town of Rafah – on the border with Egypt – which Cairo warned could ruin regional stability, officials said.
Egypt’s top intelligence official, Abbas Kamel, led the delegation and planned to discuss with Israel a “new vision” for a prolonged ceasefire in Gaza, an Egyptian official said.
Citing two Israeli officials, Axios reported that Israel told the Egyptian mediators on Friday that it was ready to give “one last chance” to reach a deal on hostages with Hamas before moving forward with an invasion of Rafah.
Rafah is the last refuge for about a million Palestinians who fled Israeli forces further north in Gaza earlier in the war – nearly half of Gaza's population of 2.3 million.
The Israeli military has massed dozens of tanks and armoured vehicles in the area in what appears to be preparations for an invasion of the city.
On Thursday, the US and 17 other countries in a joint statement appealed to Hamas to release all of its hostages as a pathway to end the crisis.
Hamas has criticised the US-led move for failing to call for a prolonged ceasefire and the withdrawal of Israeli troops from the Gaza Strip.
However, it said it was “open to any ideas or proposals that take into account the needs and rights of our people”.
White House national security adviser Jake Sullivan said on Friday he saw fresh momentum in talks to end the war and return the remaining hostages.
Hamas fighters stormed into Israeli towns on October 7, killing 1,200 people and capturing 253 hostages.
Israel has set the goal of eliminating Hamas forces from Gaza. The Israelis estimate that 129 hostages are still being held by the Palestinian group, while 34 have died.
Rafah attack
Meanwhile, at least six Palestinians died and several were wounded in an Israeli air strike on a house in Rafah, in the south of the Gaza Strip, on Saturday.
Separately, eight people, including children and women, were killed and dozens injured in Israeli air strikes on two homes in the Nuseirat camp in the central Gaza Strip, the Palestinian Wafa news agency reported.
In the West Bank, Israeli forces shot dead two Palestinian gunmen who fired at a checkpoint west of city of Jenin in the occupied West Bank overnight, the Israeli army said.
"Soldiers identified a number of terrorists that arrived by vehicle to the Salem military post and fired toward it," the army said. It often describes gunmen as terrorists.
It added that the soldiers killed two gunmen and confiscated the two M16 rifles used to carry out the attack.
Wafa confirmed the death of two people and said two others were wounded after Israeli forces opened fire at them near the checkpoint.
In Lebanon, an Israeli strike in the Beqaa region killed two members of Lebanese militant group Jamaa Al Islamiya, which has fired rockets across the southern border at Israel.
Israel's military said on Friday its air force “struck and eliminated Mosab Khalaf in the area of Meidoun in Lebanon,” saying he was a member of the group.
Jamaa Al Islamiya said two of its field commanders – Khalaf and one of his relatives – were killed in the strike.
Separately, Hezbollah and Israel have been trading fire across Lebanon's southern border. An Israeli strike killed two Hezbollah fighters on Friday, security sources in Lebanon said.
More than 250 Hezbollah members and more than 70 civilians have been killed in Israeli strikes on Lebanon since October. In Israel, missile fire coming from Lebanon has killed around a dozen troops and half as many civilians.
Meanwhile, Yemen's Houthis said on Saturday their missiles hit the Andromeda Star oil tanker in the Red Sea, as they continue attacking commercial ships in the waterway, in a show of support for Palestinians fighting Israel in the Gaza war.
The US Central Command confirmed that Iran-backed Houthis launched three anti-ship ballistic missiles into the Red Sea from Yemen causing minor damage to the Andromeda Star.
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
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 National in Davos
We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.