Palestinian children attending class in a tent school in the Khan Younis refugee camp in southern Gaza. EPA
Palestinian children attending class in a tent school in the Khan Younis refugee camp in southern Gaza. EPA
Palestinian children attending class in a tent school in the Khan Younis refugee camp in southern Gaza. EPA
Palestinian children attending class in a tent school in the Khan Younis refugee camp in southern Gaza. EPA

Hamas blames Israel and US over stalemate in Gaza ceasefire negotiations


Hamza Hendawi
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Hamas on Thursday said it had responded positively to the ceasefire proposal outlined by US President Joe Biden and blamed Israel for the apparent stalemate in efforts to bring the Gaza war to an end.

The Palestinian militant group also accused US Secretary of State Antony Blinken of seeking to exonerate Israel from responsibility for the lack of progress during negotiations.

It said comments made by Mr Blinken show that the US is complicit in “the brutal war of genocide against our Palestinian people" and said Washington was allowing the "occupation to continue its crime with full US political and military cover”.

Hamas on Tuesday gave its response to President Biden’s proposals, via Qatari and Egyptian mediators, effectively rejecting them without a guarantee of a permanent ceasefire and a full Israeli withdrawal from Gaza.

The proposals envisage a six-week ceasefire, a prisoner and hostage swap between Israel and Hamas as well as the reconstruction of Gaza and a flow of adequate humanitarian aid to the coastal enclave battered by eight months of war.

Palestinians on the move following an Israeli miltary operation at Al Nuseirat refugee camp in the central Gaza Strip. EPA
Palestinians on the move following an Israeli miltary operation at Al Nuseirat refugee camp in the central Gaza Strip. EPA

The two sides, according to the plan, are supposed to use that six-week period to negotiate an agreement on the second phase, which Mr Biden said would include the release of all remaining living hostages, including male soldiers, and Israel's full withdrawal from Gaza.

The temporary ceasefire would become permanent, but only if the two sides agree on the details.

Hamas, according to sources with direct knowlege of the negtiations, is concerned that Israel will resume military operations in Gaza once all hostages are freed.

Thursday’s Hamas statement made no mention of the changes the group wants to see in the proposals before accepting it. It said it had “expressed its positive position” on Mr Biden’s plan and pointed out that Israel has yet to officially state its position, despite US assertions that it had agreed to the plan.

“While Blinken continues to talk about Israel’s approval of the latest proposals, we haven’t heard any Israeli official voicing approval,” said the Hamas statement.

The statement came just a few hours after US National security adviser Jake Sullivan pushed back against assertions that Israel is not fully committed to the proposals.

“Israel has supplied this proposal. It has been sitting on the table for some time. Israel has not contradicted or walked that back,” Mr Sullivan said in Italy, where Mr Biden is attending the annual Group of Seven leaders’ summit.

“To this day they stand behind the proposal,” he said. “I don’t think that there is a contradiction in the Israeli position.”

A Palestinian walks among the rubble of buildings destroyed by Israeli strikes in Beit Lahia in the northern Gaza Strip. Reuters
A Palestinian walks among the rubble of buildings destroyed by Israeli strikes in Beit Lahia in the northern Gaza Strip. Reuters

Mr Sullivan repeated that Hamas had responded by offering an amended proposal and said that the objective remains “to figure out how we work to bridge the remaining gaps and get to a deal.

“The goal is to try to bring this to a conclusion as rapidly as possible.”

In Doha on Wednesday, Mr Blinken blamed Hamas for the stalemate, saying some of the changes to the proposals it suggested could work while others were not workable.

The US and fellow mediators Egypt and Qatar, he said, will press ahead to bridge gaps between the group and Israel.

“Hamas could have answered with a single word: Yes,” he told a news conference in the Qatari capital, the final step of a four-nation Middle East tour that also saw him visit Egypt, Israel and Jordan.

It was his eighth tour of the region since the Gaza war broke out in October.

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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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