Live updates: Follow the latest news on Israel-Gaza
Israel has announced the beginning of a "tactical pause" in military operations in parts of Gaza, to allow aid to enter the besieged enclave at the Karam Abu Salem border crossing.
Israel’s Co-ordinator of the Government Activities in the Territories (Cogat) said the move, to take place from 8am to 7pm every day, aimed to "increase the volumes of humanitarian aid entering Gaza" after discussions with the UN and humanitarian organisations.
The Israeli army emphasised there was no ceasefire in place and that the pause would only apply to one aid route. Hostilities will continue in other parts of Gaza, including the southern city of Rafah, it said.
The UN welcomed the decision but urged more "concrete measures" to facilitate the humanitarian response.
"We welcome this announcement," UN aid agency OCHA's spokesman Jens Laerke said in an email to AFP, noting that "this has yet to translate into more aid reaching people in need".
"We hope this leads to further concrete measures by Israel to address longstanding issues preventing a meaningful humanitarian response in Gaza."
Ceasefire talks have stalled in recent weeks, but Hamas hinted on Sunday that it may be open to continuing negotiations along the lines of "principles" laid out by US President Joe Biden at the end of May.
Ismail Haniyeh, the group's Doha-based political leader, said the response Hamas sent after the latest ceasefire proposal was consistent with Mr Biden's plan.
"Hamas and the [Palestinian] groups are ready for a comprehensive deal that entails a ceasefire, withdrawal from the strip, the reconstruction of what was destroyed and a comprehensive swap deal," Mr Haniyeh said, referring to the exchange of Israeli hostages in Gaza for Palestinian detainees held in Israel.
Some Israeli politicians remain firmly opposed to ending the fighting, amid rifts in the cabinet.
Itamar Ben-Gvir, Israel's far-right National Security Minister, condemned the announcement of a "tactical pause" in parts of Gaza. His criticism is emblematic of the political pressure on Prime Minister Benjamin Netanyahu.
He has been criticised by centrists for failing to develop a war strategy, and has been denounced from the right for not being forceful enough in the conflict.
The UN said aid groups faced challenges moving supplies into the enclave, including the arbitrary return of full aid lorries due to items Israel deemed "dual-purpose", such as sleeping bags and medical supplies.
Between June 1 and June 13, Israel allowed only 23 of 44 planned humanitarian missions to northern Gaza to take place, the UN said.
"Four were denied access, 10 were impeded and seven were cancelled due to logistical, operational or security reasons" as military operations intensified, the UN said.
In southern Gaza, 108 of 151 aid missions went ahead as planned. Seven were denied, 24 were impeded and 12 were cancelled, the UN added. The "impeded" missions included those that subjected to prolonged delays by the Israeli military.
On Friday, Unicef spokesman James Elder said a lorry carrying "medicine and nutrition supplies for 10,000 children was turned back".
"Two fishermen seeking food for their families [were] shot dead on the beach in front of us," he added.
Humanitarian workers are also sounding the alarm about the heat in Gaza, which has exacerbated already desperate conditions. Water is scarce, shelter is not weatherproof and there is little electricity.
"People have lost their fans, their refuge and sanctuary," Mr Elder said.
Israeli reported the deaths of soldiers in violence in Rafah and northern Gaza on Saturday, marking one of the deadliest days for Israel since it began its war on the enclave.
Two soldiers were killed in an explosion in the north of the enclave and eight were killed in an attack on an armoured personnel carrier in Rafah, the army said.
Hamas claimed responsibility for one of the attacks, in a statement on Saturday evening.
It said its Ezzedine Al Qassam Brigades military wing "trapped" the Israeli vehicle in a minefield at the Nabulsi junction, south-west of Gaza city.
"We watched as a helicopter arrived to evacuate the casualties," Hamas said in the statement.
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What: 11th edition of the Mubadala World Tennis Championship
When: December 27-29, 2018
Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams
Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823
Liverpool's all-time goalscorers
Ian Rush 346
Roger Hunt 285
Mohamed Salah 250
Gordon Hodgson 241
Billy Liddell 228
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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
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
When Umm Kulthum performed in Abu Dhabi
Known as The Lady of Arabic Song, Umm Kulthum performed in Abu Dhabi on November 28, 1971, as part of celebrations for the fifth anniversary of the accession of Sheikh Zayed bin Sultan Al Nahyan as Ruler of Abu Dhabi. A concert hall was constructed for the event on land that is now Al Nahyan Stadium, behind Al Wahda Mall. The audience were treated to many of Kulthum's most well-known songs as part of the sold-out show, including Aghadan Alqak and Enta Omri.
Sholto Byrnes on Myanmar politics
