Live updates: Follow the latest news on Israel-Gaza
Hamas plans to leave Qatar for Iraq, as pressure from Doha and the US mounts on the group's political leaders to show greater flexibility in talks for a Gaza ceasefire.
The Iraqi government approved the move last month, sources told The National on Monday.
Iran will be responsible for protecting Hamas’s leaders, offices and personnel in Baghdad, the sources added.
The move was discussed last month by Hamas’s political leader Ismail Haniyeh and representatives of the Iraqi and Iranian governments. Those talks were confirmed by a senior Iraqi MP and the leader of a political party with close ties to an Iran-backed armed group.
The potential move was also reviewed separately last month by Mr Haniyeh and Iraqi Prime Minister Mohammed Shia Al Sudani, who spoke by telephone, the senior Iraqi MP said.
"There is no consensus among Iraqi political groups on Hamas’s move to Baghdad," the senior Iraqi MP told The National. "Some, especially the Kurds and some Sunnis, fear it will deepen differences with the United States. But despite the lack of consensus, the government’s decision to host Hamas will not be reversed."
The Iraqi MP and the political leader said Baghdad has welcomed the idea of Hamas maintaining a high-profile presence in Iraq.
The group's leaders have yet to set a date for the move, they said.
Hamas this month opened a political office, led by senior official Mohammed Al Hafy, in Baghdad, they said.
There are plans for the group to open a media office in the city in the coming weeks.
The Iraqi government did not respond to requests for comment.
The potential move to Iraq comes as Gaza ceasefire negotiations, mediated by the US, Egypt and Qatar, remain deadlocked.
Senior US officials have blamed Hamas for the lack of progress, after President Joe Biden outlined a proposal to end the war, in which more than 37,500 Palestinians have been killed since October.
There has been no significant contact between mediators, Hamas and Israel since Hamas effectively rejected Mr Biden's proposals earlier this month.
If Hamas's political leaders move to Iraq, it would create further challenges to ceasefire negotiations as Qatar would potentially have less influence on the militant group, which has controlled Gaza since 2007 and whose political leaders have lived in Qatar since 2012.
Hamas plans to retain some form of representation in Doha to oversee relations with Qatar, another source said. The country is expected to be among the major contributors to reconstruction efforts in Gaza after the war.
Doha, a close ally of Washington and home to the largest US military base in the Middle East, has for years been the main financial backer of the Hamas-led government in Gaza. Iran, which maintains warm relations with Qatar, is also a key supporter of Hamas.
Hamas security and logistics teams have travelled to Baghdad to oversee preparations for the move, the sources said.
News of the potential move come weeks after the sources revealed the group’s leaders were under growing pressure from Qatar to accept US proposals for a ceasefire and an exchange of hostages and Palestinian detainees with Israel.
Hamas has rejected the proposals, repeating its demands that any agreement must provide for a permanent ceasefire in the enclave, the full withdrawal of Israeli forces, the reconstruction of Gaza and the unconditional return of Palestinians displaced by the conflict.
Hamas officials were told they could face expulsion from Qatar and punitive measures, including the freezing of assets outside Gaza, if the group did not show flexibility in negotiations, the sources added.
The warning was delivered to the Hamas political leadership, including Mr Haniyeh, in a meeting in Doha this month with Qatari and Egyptian mediators. The talks took place after a visit to Doha by CIA director William Burns, who has been acting as Washington’s chief ceasefire mediator.
The US, Egypt and Qatar have been trying for months to broker a ceasefire in Gaza, where the only truce lasted a week before ending on December 1.
Israel began its bombardment of the enclave after the Hamas-led attack on southern Israel on October 7, which killed about 1,200 people. Most of the 2.3 million Palestinians in Gaza have been displaced by the fighting and large areas have been destroyed.
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
If you go
The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at.
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Sukuk explained
Sukuk are Sharia-compliant financial certificates issued by governments, corporates and other entities. While as an asset class they resemble conventional bonds, there are some significant differences. As interest is prohibited under Sharia, sukuk must contain an underlying transaction, for example a leaseback agreement, and the income that is paid to investors is generated by the underlying asset. Investors must also be prepared to share in both the profits and losses of an enterprise. Nevertheless, sukuk are similar to conventional bonds in that they provide regular payments, and are considered less risky than equities. Most investors would not buy sukuk directly due to high minimum subscriptions, but invest via funds.
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Winners
Ballon d’Or (Men’s)
Ousmane Dembélé (Paris Saint-Germain / France)
Ballon d’Or Féminin (Women’s)
Aitana Bonmatí (Barcelona / Spain)
Kopa Trophy (Best player under 21 – Men’s)
Lamine Yamal (Barcelona / Spain)
Best Young Women’s Player
Vicky López (Barcelona / Spain)
Yashin Trophy (Best Goalkeeper – Men’s)
Gianluigi Donnarumma (Paris Saint-Germain and Manchester City / Italy)
Best Women’s Goalkeeper
Hannah Hampton (England / Aston Villa and Chelsea)
Men’s Coach of the Year
Luis Enrique (Paris Saint-Germain)
Women’s Coach of the Year
Sarina Wiegman (England)
Company Profile
Founder: Omar Onsi
Launched: 2018
Employees: 35
Financing stage: Seed round ($12 million)
Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners
New UK refugee system
- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
Tewellah by Nawal Zoghbi is out now.
The biog
Most memorable achievement: Leading my first city-wide charity campaign in Toronto holds a special place in my heart. It was for Amnesty International’s Stop Violence Against Women program and showed me the power of how communities can come together in the smallest ways to have such wide impact.
Favourite film: Childhood favourite would be Disney’s Jungle Book and classic favourite Gone With The Wind.
Favourite book: To Kill A Mockingbird for a timeless story on justice and courage and Harry Potters for my love of all things magical.
Favourite quote: “We make a living by what we get, but we make a life by what we give.” — Winston Churchill
Favourite food: Dim sum
Favourite place to travel to: Anywhere with natural beauty, wildlife and awe-inspiring sunsets.
The five pillars of Islam
What can you do?
Document everything immediately; including dates, times, locations and witnesses
Seek professional advice from a legal expert
You can report an incident to HR or an immediate supervisor
You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline
In criminal cases, you can contact the police for additional support
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'Gold'
Director:Anthony Hayes
Stars:Zaf Efron, Anthony Hayes
Rating:3/5
In numbers
- Number of children under five will fall from 681 million in 2017 to 401m in 2100
- Over-80s will rise from 141m in 2017 to 866m in 2100
- Nigeria will become the world’s second most populous country with 791m by 2100, behind India
- China will fall dramatically from a peak of 2.4 billion in 2024 to 732 million by 2100
- an average of 2.1 children per woman is required to sustain population growth
The specs
Engine: 2.4-litre 4-cylinder
Transmission: CVT auto
Power: 181bhp
Torque: 244Nm
Price: Dh122,900
FIGHT%20CARD
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