Palestinian Authority President Mahmoud Abbas has issued a constitutional declaration that an interim president would be appointed if his office unexpectedly becomes vacant, a move he said was aimed at stabilising Palestinian politics and avoiding a power vacuum after his death or resignation.
The declaration means that should Mr Abbas, 89, be no longer able to exercise his duties, the President of the Palestinian National Council would take his post for 90 days during which an election would be held.
There have long been concerns of a dangerous power vacuum in the event of Mr Abbas dying or becoming incapacitated. Rival factions of his Fatah party could vie for control of Palestinian institutions in the absence of clear succession frameworks. Mr Abbas has been heavily criticised for not outlining a succession plan for fear of angering the competing factions.
There are also concerns that infighting could erupt into violence and topple the PA, which is already in a dire situation due to a financial crisis, a lack of legitimacy, the strain of the Gaza war and Israeli violence in the occupied West Bank.
The declaration by Mr Abbas is the latest in a series of reforms that he and his officials say they have adopted to promote democracy and accountability, although trust in them remains low among Palestinians.
Mr Abbas said the declaration was made in “awareness of this delicate stage in the history of our homeland”.
The current Palestinian National Council head is Rawhi Fattouh, a former senior Palestinian spokesman in the Yasser Arafat era who has previously acted as temporary president in similar circumstances of succession.
Dr Dalal Iriqat, associate professor at the Arab American University in Jenin, welcomed the directive “given the deterioration of the political situation”, but said it was “unconstitutional and illegal”.
Palestinian law says that if the position of the president is vacant, then the speaker of the PA’s parliament should take over for 60 days as preparations for elections are made. However, the parliament was dismantled in 2018 by a court decision that is seen by many to have been reached due to pressure from Mr Abbas.
“However, the presidential directive prioritises the well-being of the institution over individuals,” she said. "The other scenario was different individuals being appointed as vice presidents. This means people have a right to choose their leadership, rather than a few [elites] choosing.”
Tahani Mustafa, senior Palestine analyst at International Crisis Group, said the move lacks the substance to significantly affect Palestinian politics when Mr Abbas is no longer on the scene.
“The PA presidency is not a coveted role,” Ms Mustafa said. The position of head of the Palestine Liberation Organisation, an umbrella group that the UN recognises as the “sole legitimate representative of the Palestinian people”, and the head of Fatah, by far the largest Palestinian faction, have far more influence than the PA president, she added.
“Abbas could very well be doing this either because of huge infighting within Fatah or external pressure but it’s not as substantial when you consider the context around it.”
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
History's medical milestones
1799 - First small pox vaccine administered
1846 - First public demonstration of anaesthesia in surgery
1861 - Louis Pasteur published his germ theory which proved that bacteria caused diseases
1895 - Discovery of x-rays
1923 - Heart valve surgery performed successfully for first time
1928 - Alexander Fleming discovers penicillin
1953 - Structure of DNA discovered
1952 - First organ transplant - a kidney - takes place
1954 - Clinical trials of birth control pill
1979 - MRI, or magnetic resonance imaging, scanned used to diagnose illness and injury.
1998 - The first adult live-donor liver transplant is carried out
Dubai Bling season three
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About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4