Live updates: Follow the latest on Israel-Gaza
Hamas has promised to carry out more suicide attacks inside Israel after claiming a bombing in the city of Tel Aviv.
A man carrying explosives in a backpack was killed and a passer-by was wounded in the attack launched on Sunday in the city's south-east, Israeli police said. Israeli government representative David Mencer said the man's backpack detonated "before he managed to reach a more heavily populated area".
The incident – the first of its kind in years – shook Israelis.
The attack was claimed on Monday by the armed wings of Hamas and Palestinian Islamic Jihad, who said in a joint statement they intended to keep carrying out suicide bombings "as long as the occupation's massacres, displacement of civilians and the policy of assassinations continues".
Israeli police and the Shin Bet security agency called the blast a "terror attack involving the explosion of a powerful device".
It came as US Secretary of State Antony Blinken arrived in Tel Aviv in his ninth trip to the region in as many months, saying time was running out for a ceasefire agreement in Gaza and to win the release of Israeli hostages held by Hamas.
“This is a decisive moment, probably the best, maybe the last, opportunity to get the hostages home, to get a ceasefire and to put everyone on a better path to enduring peace and security,” Mr Blinken said on talks in Cairo this week, alongside Israeli President Isaac Herzog.
Mr Herzog said Israel was under threat by "terrorism from all four corners of the earth" in reference to Sunday's attack, adding his country was "fighting back as a resilient and strong nation”.
Mr Blinken also met Israeli Prime Minister Benjamin Netanyahu on Monday, and confirmed that Israel accepts the bridging proposal.
The senior American official, who was making his ninth trip to the region since October 7, said it was now up to Hamas to accept the bridging proposal put forward by the US last week.
“The next important step is for Hamas to say yes, and then in the coming days, for all of the expert negotiators to get together to work on clear understandings on implementing the agreement,” Mr Blinken added.
Protesters gathered outside Mr Blinken's hotel on Monday evening, holding placards begging for US assistance to bring a ceasefire into being and negotiate a return of hostages.
The war in Gaza has killed more than 40,100 people in Gaza since it was sparked by an October 7 Hamas attack on Southern Israel which killed 1,200 people and led to 250 being taken hostage. Israeli authorities said about 110 are still in Gaza, but a third of these may be dead.
Mr Blinken will head from Tel Aviv to Cairo on Tuesday for the renewed talks, but Hamas said progress hailed by the US and Israel in Doha last week was unfounded and that their demands had been ignored. Hamas refused to attend the negotiations, saying Israel must stop bombing Gaza for the duration of any talks.
Sources told The National the process was "shrouded in fog" and unlikely to reach a satisfying conclusion.
Mediators from the US, Egypt and Qatar continue to work on a three-phase process which would involve Hamas freeing the remaining Israeli hostages in exchange for a number of Palestinian detainees and Israeli withdrawal from Gaza.
Despite UN Security Council approval of the plan, both sides have proposed amendments, which the other refuses to accept.
The biog
Name: Salem Alkarbi
Age: 32
Favourite Al Wasl player: Alexandre Oliveira
First started supporting Al Wasl: 7
Biggest rival: Al Nasr
TEAMS
US Team
Dustin Johnson, Jordan Spieth
Justin Thomas, Daniel Berger
Brooks Koepka, Rickie Fowler
Kevin Kisner, Patrick Reed
Matt Kuchar, Kevin Chappell
Charley Hoffman*, Phil Mickelson*
International Team
Hideki Matsuyama, Jason Day
Adam Scott, Louis Oosthuizen
Marc Leishman, Charl Schwartzel
Branden Grace, Si Woo Kim
Jhonattan Vegas, Adam Hadwin
Emiliano Grillo*, Anirban Lahiri*
* denotes captain's picks
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
The bio
Date of Birth: April 25, 1993
Place of Birth: Dubai, UAE
Marital Status: Single
School: Al Sufouh in Jumeirah, Dubai
University: Emirates Airline National Cadet Programme and Hamdan University
Job Title: Pilot, First Officer
Number of hours flying in a Boeing 777: 1,200
Number of flights: Approximately 300
Hobbies: Exercising
Nicest destination: Milan, New Zealand, Seattle for shopping
Least nice destination: Kabul, but someone has to do it. It’s not scary but at least you can tick the box that you’ve been
Favourite place to visit: Dubai, there’s no place like home
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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
TO A LAND UNKNOWN
Director: Mahdi Fleifel
Starring: Mahmoud Bakri, Aram Sabbah, Mohammad Alsurafa
Rating: 4.5/5
Killing of Qassem Suleimani
THURSDAY FIXTURES
4.15pm: Italy v Spain (Group A)
5.30pm: Egypt v Mexico (Group B)
6.45pm: UAE v Japan (Group A)
8pm: Iran v Russia (Group B)
THE%20SPECS
%3Cp%3EEngine%3A%204.4-litre%20twin-turbo%20V8%20hybrid%0D%3Cbr%3EPower%3A%20653hp%20at%205%2C400rpm%0D%3Cbr%3ETorque%3A%20800Nm%20at%201%2C600-5%2C000rpm%0D%3Cbr%3ETransmission%3A%208-speed%20auto%0D%3Cbr%3E0-100kph%20in%204.3sec%0D%3Cbr%3ETop%20speed%20250kph%0D%3Cbr%3EFuel%20consumption%3A%20NA%0D%3Cbr%3EOn%20sale%3A%20Q2%202023%0D%3Cbr%3EPrice%3A%20From%20Dh750%2C000%0D%3Cbr%3E%3C%2Fp%3E%0A
Disposing of non-recycleable masks
Use your ‘black bag’ bin at home
Do not put them in a recycling bin
Take them home with you if there is no litter bin
- No need to bag the mask
