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Israel initially agreed to a ceasefire with Hezbollah but later “caught mediators off guard” by assassinating the group's leader Hassan Nasrallah and intensifying its attacks on Lebanon, western and Lebanese diplomatic and political sources said on Saturday.
The sources involved in the negotiations revealed to The National how Israel, at the last minute, undermined diplomatic efforts by taking advantage of its military successes.
The US and France led the high-stakes negotiations last month on the sidelines of the United Nations General Assembly in New York, raising hopes for a 21-day truce seen as a step towards a full ceasefire to end a year-long war of attrition that Israel had escalated only days earlier.
Sources said that Hezbollah, which has been exchanging fire with Israel since October 8, in support of its ally Hamas in Gaza, had shown flexibility for the first time after suffering huge blows. Meanwhile, Iran had told world leaders that it was seeking diplomacy, with its new President Masoud Pezeshkian calling for a “new era of co-operation” with the West at his first UN General Assembly.
“The UN negotiation phase initially sparked optimism, as Israel had agreed to a version of the ceasefire. The Israeli Prime Minister was set to announce a less intense phase in the Gaza war, which could have decoupled the Palestinian and Lebanese fronts,” a western diplomat told The National.
Before the negotiations, Hezbollah repeated that it will continue its attacks as long as there is no ceasefire in Gaza, linking the fate of the Lebanese front to a truce in the Palestinian enclave. However, the diplomatic source explained that Israel's announcement of a low-intensity phase in Gaza was meant to provide an opportunity for the Iran-backed group to agree to the proposed deal.
“Lebanon – which necessarily implies Hezbollah's green light – had signalled its approval to the ceasefire,” the western diplomatic source said.
Lebanon’s Foreign Minister Abdallah Bou Habib stated in an interview with CNN that Mr Nasrallah had agreed to the deal only days before he was killed on September 27.
However, Israel, which had initially agreed to the ceasefire, saw an opportunity and Israeli Prime Minister Benjamin Netanyahu vowed during his speech at the UN that Israel would continue “degrading Hezbollah” until its objectives were met.
Shortly after his speech, powerful explosions rocked Lebanon's capital as Israel killed Mr Nasrallah in a massive strike on Beirut's southern suburbs, derailing the negotiations. The US claimed that it had not been warned in advance of the air strike that killed Mr Nasrallah and stated that the ceasefire deal was co-ordinated with Israel before its escalation.
“The assassination of Hassan Nasrallah during the ceasefire negotiations has caught mediators off guard. It appears that Israel may be pursuing an opportunistic strategy of pushing the limits as far as possible,” the western diplomat stressed.
Israel has not yet commented on the ceasefire negotiations.
'Torpedo any deal'
Israel has intensified its air assault against Lebanon, killing at least 1,400 people in the past three weeks, including dozens of women and children, and displacing up to a million, according to Lebanese authorities. It has also started what it described as a “limited" ground invasion while vowing to push Hezbollah away from the border.
Emboldened by the pager and walkie-talkie attacks in which thousands of devices belonging to Hezbollah members exploded, in addition to several assassinations of top commanders, Israel perceived a weakened Hezbollah and a softer Iran and decided to abandon diplomacy, a Lebanese political source said.
“During the UN General Assembly meetings, the US saw a positive Iranian attitude that opened the door for a diplomatic solution. It seemed the perfect opportunity for a truce, but Mr Netanyahu saw a weakened Iranian position and took advantage by escalating to torpedo any deal,” the source told The National.
A Lebanese political source claimed that everyone wanted a truce “except Israel”, despite it having initially agreed to one.
“The US, France and the UK told us the Israelis had agreed, so we agreed too,” a Lebanese parliamentary source said. “It wasn’t 21 days of smelling the air and then returning to war. It was 21 days during which a number of steps would take place with the intention of achieving a long-lasting, sustainable ceasefire."
France, along with the US through its special envoy Amos Hochstein, led talks for border de-escalation throughout the year. These discussions involved the implementation of UN Resolution 1701, which ended the 2006 war between Israel and Hezbollah, on both sides of the border.
The resolution called for Hezbollah to withdraw north of the Litani River, which is 30km from the border, and for the Lebanese Army to be deployed in the south, while Israel was to stop its breaches of Lebanon's airspace. This was intended to pave the way for the demarcation of the disputed land border between Lebanon and Israel.
For Lebanon, “the initiative is still viable because we have no other choice," the Lebanese parliamentary source stressed.
The war has already taken a huge toll, sparking mass displacement and a humanitarian crisis in Lebanon, which is already grappling with severe economic challenges.
On Wednesday, Lebanon's caretaker Prime Minister Najib Mikati called for an “immediate” ceasefire between Israel and Hezbollah after a meeting with Parliament Speaker Nabih Berri and former Progressive Socialist Party leader Walid Joumblatt.
'No trust'
In an interview with Asharq Al-Awsat, Mr Berri, the head of the Hezbollah ally Amal Movement, said that Lebanon remains committed to the agreements reached with US mediator Amos Hochstein. He added that communication with Hezbollah is continuing and that the armed group “is not far from this direction”.
“Today, the initiative by President Nabih Berri, Prime Minister Mikati, and Walid Joumblatt to halt the fighting has received unspoken approval from Hezbollah, representing a kind of temporary separation of the two fronts while awaiting a comprehensive solution," Kassem Kassir, an analyst with insights into Hezbollah, said.
Yet, political actors in Lebanon seem to have little hope for the negotiation process.
“While western countries are working with us on a ceasefire on the one hand, they’re sending weapons and ammunition to Israel on the other. If they really wanted to apply pressure [on Israel], maybe they should at minimum curtail the amount they’re sending,” the parliamentary source said.
For Lebanese politicians, there is a complete mistrust of Israel.
In July, senior Hamas leader Ismail Haniyeh, who was negotiating the Gaza ceasefire, was killed in a strike attributed to Israel in Iran following the inauguration of the new Iranian President. In Lebanon, Israel killed Mr Nasrallah when hopes for a ceasefire were at their highest.
“The line Mr Netanyahu is choosing will not get him results. The Israelis say 1701, we say 1701. But what he agrees to is completely different than what he’s planning (...). They’ve displayed historical greed in Lebanon. Since 1948 – even when there was no Hezbollah – they committed massacres on Lebanese and previously occupied Lebanon twice, ” the parliamentary source stressed.
“There’s no trust. But we still have to deal with them."
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The biog
Place of birth: Kalba
Family: Mother of eight children and has 10 grandchildren
Favourite traditional dish: Al Harees, a slow cooked porridge-like dish made from boiled cracked or coarsely ground wheat mixed with meat or chicken
Favourite book: My early life by Sheikh Dr Sultan bin Muhammad Al Qasimi, the Ruler of Sharjah
Favourite quote: By Sheikh Zayed, the UAE's Founding Father, “Those who have no past will have no present or future.”
Fight card
1. Bantamweight: Victor Nunes (BRA) v Siyovush Gulmamadov (TJK)
2. Featherweight: Hussein Salim (IRQ) v Shakhriyor Juraev (UZB)
3. Catchweight 80kg: Rashed Dawood (UAE) v Khamza Yamadaev (RUS)
4. Lightweight: Ho Taek-oh (KOR) v Ronald Girones (CUB)
5. Lightweight: Arthur Zaynukov (RUS) v Damien Lapilus (FRA)
6. Bantamweight: Vinicius de Oliveira (BRA) v Furkatbek Yokubov (RUS)
7. Featherweight: Movlid Khaybulaev (RUS) v Zaka Fatullazade (AZE)
8. Flyweight: Shannon Ross (TUR) v Donovon Freelow (USA)
9. Lightweight: Mohammad Yahya (UAE) v Dan Collins (GBR)
10. Catchweight 73kg: Islam Mamedov (RUS) v Martun Mezhulmyan (ARM)
11. Bantamweight World title: Jaures Dea (CAM) v Xavier Alaoui (MAR)
12. Flyweight World title: Manon Fiorot (FRA) v Gabriela Campo (ARG)
Read more about the coronavirus
Napoleon
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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
Honeymoonish
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SPEC%20SHEET
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The Pope's itinerary
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
The Details
Kabir Singh
Produced by: Cinestaan Studios, T-Series
Directed by: Sandeep Reddy Vanga
Starring: Shahid Kapoor, Kiara Advani, Suresh Oberoi, Soham Majumdar, Arjun Pahwa
Rating: 2.5/5
The specs
Engine: 6.2-litre V8
Transmission: seven-speed auto
Power: 420 bhp
Torque: 624Nm
Price: from Dh293,200
On sale: now
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
Grand Slam Los Angeles results
Men:
56kg – Jorge Nakamura
62kg – Joao Gabriel de Sousa
69kg – Gianni Grippo
77kg – Caio Soares
85kg – Manuel Ribamar
94kg – Gustavo Batista
110kg – Erberth Santos
Women:
49kg – Mayssa Bastos
55kg – Nathalie Ribeiro
62kg – Gabrielle McComb
70kg – Thamara Silva
90kg – Gabrieli Pessanha
THE CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
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Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
- Sellers should focus on providing high-quality used goods at attractive prices to buyers.
- It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
- Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
- Be creative and look around your home for valuable items that you no longer need but might be useful to others.
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Richard Flanagan
Chatto & Windus
UAE currency: the story behind the money in your pockets
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Ovo's tips to find extra heat
- Open your curtains when it’s sunny
- Keep your oven open after cooking
- Have a cuddle with pets and loved ones to help stay cosy
- Eat ginger but avoid chilli as it makes you sweat
- Put on extra layers
- Do a few star jumps
- Avoid alcohol
Timeline
2012-2015
The company offers payments/bribes to win key contracts in the Middle East
May 2017
The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts
September 2021
Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act
October 2021
Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence
December 2024
Petrofac enters into comprehensive restructuring to strengthen the financial position of the group
May 2025
The High Court of England and Wales approves the company’s restructuring plan
July 2025
The Court of Appeal issues a judgment challenging parts of the restructuring plan
August 2025
Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision
October 2025
Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange
November 2025
180 Petrofac employees laid off in the UAE
Meatless Days
Sara Suleri, with an introduction by Kamila Shamsie
Penguin
Naga
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Company%20profile
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Learn more about Qasr Al Hosn
In 2013, The National's History Project went beyond the walls to see what life was like living in Abu Dhabi's fabled fort:
Sarfira
Director: Sudha Kongara Prasad
Starring: Akshay Kumar, Radhika Madan, Paresh Rawal
Rating: 2/5
Fire and Fury
By Michael Wolff,
Henry Holt
THE SPECS
Engine: 3-litre V6
Transmission: eight-speed automatic
Power: 424hp
Torque: 580 Nm
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World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
Voy!%20Voy!%20Voy!
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.