Live updates: Follow the latest on Israel-Gaza
The possibility that Hamas could be removed from its base in Qatar has raised pressure on the Iran-backed group as the US prepares for the transition to the administration of Donald Trump, who is seen as particularly pro-Israeli. But no one is betting that Hamas will soon be finished, having dominated Gaza and its society for almost two decades.
Qatar, whose interlocutor roles underpin its international stature, has dismissed but did not deny reports that it has asked senior Hamas figure Khaled Meshaal and other political leaders of the group to leave within a month. Hamas moved to Qatar after falling out with Syrian President Bashar Al Assad over the suppression of the 2011 revolt against his rule.
Regional and US officials said Washington has asked Qatar to expel Hamas after the militants rejected repeated offers of a ceasefire, the latest of which was shortly before the US election. The proposal was based on releasing about 100 Israeli hostages still held by Hamas and a partial Israeli military drawdown. The group turned down the offer, citing a lack of permanent withdrawal among other objections.
Removing Hamas from Qatar would deprive the group of a sanctuary in a moderate Arab state with connections to both Iran, Hamas's most powerful supporter, and the West.
Hazem Ayyad, a prominent Jordanian political researcher, said Israel was behind the US request, as part of its efforts to further "push Hamas against the wall". He warned, however, that ejecting the group is in the interest of neither Washington nor Qatar.
Iraq, Iran, Algeria and Yemen have been touted as possible new bases for Mr Meshaal and other senior Hamas officials.
"Hamas has gotten used to Qatar and has been comfortable [operating] there," Mr Ayyad said. "Qatar has also allowed easy US access to Hamas. If Hamas is gone from Qatar, it will be also unsuitable for the other parties. Who will Washington talk to about the 100 hostages and about its plans for the day after in Gaza?"
He predicted Qatar will try to play for time in meeting the US request until Mr Trump takes power in January. "The Hamas card gives Qatar [diplomatic] weight," he said. "They don't want to be without it when Trump comes and they sit with him on the table."
In rare criticism of Hamas by a public figure from Gaza, Islamic scholar Salman Al Dayeh said the group's attacks on Israel on October 7, 2023, had breached basic principles of Islam and should have been avoided.
Mr Ayyad said that although the humanitarian suffering in Gaza had undermined Hamas, wiping out the group's military wing remains extremely difficult because as long as it "has a social incubator, it will keep firing and will remain alive".
The Gaza war, now in its 14th month, has destabilised the Middle East, expanding into Lebanon and raising the risk of sustained, direct hostilities between Israel and Iran. The war started in October last year after Hamas and other Palestinian groups supported by Tehran killed 1,200 people in attacks on Israel. Health officials in Gaza say more than 43,500 people in Gaza have been killed in the subsequent Israeli invasion.
The war also affected the US election, with President-elect Donald Trump accusing the current Joe Biden administration of wavering in its support for Israel as it fights two wars, in Gaza and in Lebanon. In his first presidency, Mr Trump mediated a resumption of Arab relations with Israel, including a role in the 2020 Abraham Accords.
But his Middle East peace plan, which proposed economic benefits but little in the way of statehood, was rejected by both the religious Hamas and the secular, western-backed Palestinian Liberation Organisation, which is headed by President Mahmoud Abbas and controls the Palestinian Administration in the Israeli-occupied West Bank.
One European diplomat who has travelled repeatedly to Israel and the Palestinian territories this year said the election of Mr Trump deprives Hamas of "good options" if it leaves Qatar.
Turkey would not want to antagonise the new president, having diluted its anti-US rhetoric before the elections in case Mr Trump won, he said. Iraq's Prime Minister Mohammed Shia Al Sudani wants to shed his government's links with Iran's proxy militias. Yemen's Houthis would be of "no use" to Hamas because of their isolation.
"Algeria is the only country with enough connections to negotiate on behalf of Hamas, but barely," the diplomat said.
Community Shield info
Where, when and at what time Wembley Stadium in London on Sunday at 5pm (UAE time)
Arsenal line up (3-4-2-1) Petr Cech; Rob Holding, Per Mertesacker, Nacho Monreal; Hector Bellerin, Mohamed Elneny, Granit Xhaka, Alex Oxlade-Chamberlain; Alex Iwobi, Danny Welbeck; Alexandre Lacazette
Arsenal manager Arsene Wenger
Chelsea line up (3-4-2-1) Thibaut Courtois; Cesar Azpilicueta, David Luiz, Gary Cahill; Victor Moses, Cesc Fabregas, N'Golo Kante, Marcos Alonso; Willian, Pedro; Michy Batshuayi
Chelsea manager Antonio Conte
Referee Bobby Madley
Family reunited
Nazanin Zaghari-Ratcliffe was born and raised in Tehran and studied English literature before working as a translator in the relief effort for the Japanese International Co-operation Agency in 2003.
She moved to the International Federation of Red Cross and Red Crescent Societies before moving to the World Health Organisation as a communications officer.
She came to the UK in 2007 after securing a scholarship at London Metropolitan University to study a master's in communication management and met her future husband through mutual friends a month later.
The couple were married in August 2009 in Winchester and their daughter was born in June 2014.
She was held in her native country a year later.
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
The specs
Engine: 2.0-litre turbo 4-cyl
Transmission: eight-speed auto
Power: 190bhp
Torque: 300Nm
Price: Dh169,900
On sale: now
Key products and UAE prices
iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229
iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649
iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179
Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.
MATCH INFO
Who: UAE v USA
What: first T20 international
When: Friday, 2pm
Where: ICC Academy in Dubai
UAE currency: the story behind the money in your pockets
