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A ceasefire between Israel and Hezbollah came into effect on Wednesday. It marks the first pause in Israel's war on Lebanon, which has killed more than 3,700 people in the past year.
The National has obtained the final version of the full text of the agreement from a senior official, after it was discussed in a government meeting in Beirut on Wednesday. It was agreed and sent to Lebanon's parliament for approval. The deal was mediated by the US envoy Amos Hochstein.
Announcement of a Cessation of Hostilities and Related Commitments on Enhanced Security Arrangements and Towards the Implementation of UNSCR 1701
After discussions with the governments of the republic of Lebanon (hereinafter “Lebanon”) and the state of Israel (hereinafter “Israel”), the United States of America and France understand that Lebanon and Israel seek a sustainable end to the current escalation of hostilities across the Blue Line and are each prepared to take steps to promote conditions for a permanent and comprehensive solution. These understandings reflect steps to which Israel and Lebanon are committed in order to implement fully UN Security Council Resolution (UNSCR) 1701, recognising that UNSCR 1701 also calls for full implementation of its predecessor UNSC resolutions, including “disarmament of all armed groups in Lebanon”, so that the only forces authorised to carry arms in Lebanon will be the Lebanese Armed Forces (LAF), Internal Security Forces, Directorate of General Security, General Directorate of State Security, Lebanese Customs and Municipal Police (hereinafter “Lebanon's official military and security forces”). To that end, the US and France understand the following:
1. Israel and Lebanon will implement a cessation of hostilities beginning at 4am, November 27, 2024 in accordance with the commitments detailed below.
2. From 4am, November 27, 2024 forward, the Government of Lebanon will prevent Hezbollah and all other armed groups in the territory of Lebanon from carrying out any operations against Israel, and Israel will not carry out any offensive military operations against Lebanese targets, including civilian, military or other state targets, in the territory of Lebanon by land, air or sea.
3. Israel and Lebanon recognise the importance of UNSCR 1701 to achieving lasting peace and security and commit to taking steps towards its full implementation, without violation.
4. These commitments do not preclude either Israel or Lebanon from exercising their inherent right of self-defence, consistent with international law.
5. Without prejudice to the UN Interim Force in Lebanon (Unifil) and its responsibilities, or to commitments in UNSCR 1701 and its predecessor resolutions, Lebanon's official military and security forces, infrastructure and weaponry will be the only armed groups, arms and related materiel deployed in the southern Litani area shown in the attached LAF Deployment Plan (hereinafter “the Southern Litani Area”).
6. Consistent with UNSCR 1701 and its predecessor resolutions, in order to prevent the re-establishment and rearmament of non-state armed groups in Lebanon, any sales or supply of arms and related materiel into Lebanon will be regulated and controlled by the Government of Lebanon. Additionally, all production of arms and related materiel within Lebanon will be regulated and controlled by the Government of Lebanon.
7. In order to implement UNSCR 1701, and upon the commencement of the cessation of hostilities according to paragraph one, the Government of Lebanon will provide all necessary authorities, including freedom of movement, to Lebanon's official military and security forces, and instruct them, consistent with UNSCR 1701 and its predecessor resolutions to:
a. Monitor and enforce against any unauthorised entry of arms and related materiel into and throughout Lebanon, including through all border crossings, and against the unauthorised production of arms and materiel within Lebanon.
b. Starting with the Southern Litani Area, dismantle all existing unauthorised facilities involved in the production of arms and related materiel, and prevent the establishment of such facilities in the future.
c. Starting with the Southern Litani Area, dismantle all infrastructure and military positions, and confiscate all unauthorised arms inconsistent with these commitments.
8. The US and France intend to work within the Military Technical Committee for Lebanon (MTC4L) to enable and achieve a total LAF deployment of 10,000 soldiers to southern Lebanon as soon as possible. Further, the US and France intend to work with the international community to support the LAF as appropriate to achieve such an increase in its deployment levels in Lebanon, and to improve its capabilities.
9. Upon the commencement of the cessation of hostilities according to paragraph one, and without prejudice to Unifil and its mandate and responsibilities in UNSCR 1701 and its predecessor resolutions, Israel and Lebanon resolve, in co-ordination with Unifil, to reformulate and enhance the tripartite mechanism (hereinafter: “the Mechanism”). The reformulated and enhanced Mechanism, hosted by Unifil, chaired by the US, and including France, will monitor, verify, and assist in ensuring enforcement of these commitments.
a. Israel and Lebanon will co-operate with and facilitate the work of the Mechanism and will ensure their safety.
b. The Mechanism will work with the MTC4L to strengthen the capacity and training of the LAF to inspect and dismantle unauthorised sites and infrastructure, above and below ground, confiscate unauthorised weapons, and prevent the presence of unauthorised armed groups.
c. Alongside the Mechanism's work, Unifil's work pursuant to its mandate will continue, including the efforts Unifil supports through its convening role that enhance the Mechanism's effectiveness.
10. Israel and Lebanon will report any alleged violations to the Mechanism and Unifil without prejudice to their respective rights to communicate directly with the UN Security Council. The Mechanism will develop appropriate procedures to consult, inspect, gather information, and assist in ensuring the enforcement of these commitments.
11. Upon the commencement of the cessation of hostilities according to paragraph one, Lebanon will deploy its official military and security forces to all borders, and to all regulated and non-regulated land, air and sea border crossings. In addition, the LAF will deploy forces, set road blocks and checkpoints on all the roads and bridges along the line delineating the Southern Litani Area.
12. Upon the commencement of the cessation of hostilities according to paragraph one, Israel will withdraw its forces in a phased manner south of the Blue Line, and in parallel the LAF will deploy to positions in the Southern Litani Area shown in the attached LAF Deployment Plan, and will commence the implementation of its obligations under the commitments, including the dismantling of unauthorised sites and infrastructure and confiscating unauthorised arms and related materiel. The Mechanism will co-ordinate execution by the Israel Defence Forces and LAF of the specific and detailed plan for the phased withdrawal and deployment in these areas, which should not exceed 60 days.
13. Israel and Lebanon request that the US – with the partnership of the UN – facilitate indirect negotiations between Israel and Lebanon with the objective of resolving remaining disputed points along the Blue Line, consistent with resolution 1701.
The US and France understand that the above commitments will be accepted by Israel and Lebanon concurrently with this announcement.
These commitments strive to enable civilians on both sides of the Blue Line to return safely to their lands and homes. The US and France further intend to lead international efforts to support capacity-building and economic development throughout Lebanon to advance stability and prosperity in this region.
RESULTS
6pm: Al Maktoum Challenge Round-2 – Group 1 (PA) $55,000 (Dirt) 1,900m
Winner: Rajeh, Antonio Fresu (jockey), Musabah Al Muhairi (trainer)
6.35pm: Oud Metha Stakes – Rated Conditions (TB) $60,000 (D) 1,200m
Winner: Get Back Goldie, William Buick, Doug O’Neill
7.10pm: Jumeirah Classic – Listed (TB) $150,000 (Turf) 1,600m
Winner: Sovereign Prince, James Doyle, Charlie Appleby
7.45pm: Firebreak Stakes – Group 3 (TB) $150,000 (D) 1,600m
Winner: Hypothetical, Mickael Barzalona, Salem bin Ghadayer
8.20pm: Al Maktoum Challenge Round-2 – Group 2 (TB) $350,000 (D) 1,900m
Winner: Hot Rod Charlie, William Buick, Doug O’Neill
8.55pm: Al Bastakiya Trial – Conditions (TB) $60,000 (D) 1,900m
Winner: Withering, Adrie de Vries, Fawzi Nass
9.30pm: Balanchine – Group 2 (TB) $180,000 (T) 1,800m
Winner: Creative Flair, William Buick, Charlie Appleby
List of alleged parties
- May 15 2020: Boris Johnson is said to have attended a Downing Street pizza party
- 27 Nov 2020: PM gives speech at leaving do for his staff
- Dec 10 2020: Staff party held by then-education secretary Gavin Williamson
- Dec 13 2020: Mr Johnson and his then-fiancee Carrie Symonds throw a flat party
- Dec 14 2020: Shaun Bailey holds staff party at Conservative Party headquarters
- Dec 15 2020: PM takes part in a staff quiz
- Dec 18 2020: Downing Street Christmas party
Wicked: For Good
Director: Jon M Chu
Starring: Ariana Grande, Cynthia Erivo, Jonathan Bailey, Jeff Goldblum, Michelle Yeoh, Ethan Slater
Rating: 4/5
Who has been sanctioned?
Daniella Weiss and Nachala
Described as 'the grandmother of the settler movement', she has encouraged the expansion of settlements for decades. The 79 year old leads radical settler movement Nachala, whose aim is for Israel to annex Gaza and the occupied West Bank, where it helps settlers built outposts.
Harel Libi & Libi Construction and Infrastructure
Libi has been involved in threatening and perpetuating acts of aggression and violence against Palestinians. His firm has provided logistical and financial support for the establishment of illegal outposts.
Zohar Sabah
Runs a settler outpost named Zohar’s Farm and has previously faced charges of violence against Palestinians. He was indicted by Israel’s State Attorney’s Office in September for allegedly participating in a violent attack against Palestinians and activists in the West Bank village of Muarrajat.
Coco’s Farm and Neria’s Farm
These are illegal outposts in the West Bank, which are at the vanguard of the settler movement. According to the UK, they are associated with people who have been involved in enabling, inciting, promoting or providing support for activities that amount to “serious abuse”.
The Old Slave and the Mastiff
Patrick Chamoiseau
Translated from the French and Creole by Linda Coverdale
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
Ferrari
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Company%20profile
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WHAT%20IS%20THE%20LICENSING%20PROCESS%20FOR%20VARA%3F
%3Cp%3EVara%20will%20cater%20to%20three%20categories%20of%20companies%20in%20Dubai%20(except%20the%20DIFC)%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECategory%20A%3A%3C%2Fstrong%3E%20Minimum%20viable%20product%20(MVP)%20applicants%20that%20are%20currently%20in%20the%20process%20of%20securing%20an%20MVP%20licence%3A%20This%20is%20a%20three-stage%20process%20starting%20with%20%5B1%5D%20a%20provisional%20permit%2C%20graduating%20to%20%5B2%5D%20preparatory%20licence%20and%20concluding%20with%20%5B3%5D%20operational%20licence.%20Applicants%20that%20are%20already%20in%20the%20MVP%20process%20will%20be%20advised%20by%20Vara%20to%20either%20continue%20within%20the%20MVP%20framework%20or%20be%20transitioned%20to%20the%20full%20market%20product%20licensing%20process.%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECategory%20B%3A%3C%2Fstrong%3E%20Existing%20legacy%20virtual%20asset%20service%20providers%20prior%20to%20February%207%2C%202023%2C%20which%20are%20required%20to%20come%20under%20Vara%20supervision.%20All%20operating%20service%20proviers%20in%20Dubai%20(excluding%20the%20DIFC)%20fall%20under%20Vara%E2%80%99s%20supervision.%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECategory%20C%3A%3C%2Fstrong%3E%20New%20applicants%20seeking%20a%20Vara%20licence%20or%20existing%20applicants%20adding%20new%20activities.%20All%20applicants%20that%20do%20not%20fall%20under%20Category%20A%20or%20B%20can%20begin%20the%20application%20process%20through%20their%20current%20or%20prospective%20commercial%20licensor%20%E2%80%94%20the%20DET%20or%20Free%20Zone%20Authority%20%E2%80%94%20or%20directly%20through%20Vara%20in%20the%20instance%20that%20they%20have%20yet%20to%20determine%20the%20commercial%20operating%20zone%20in%20Dubai.%C2%A0%3C%2Fp%3E%0A
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
