Live updates: Follow the latest on Israel-Gaza
Hamas is standing firmly by its conditions for a Gaza ceasefire, demanding a full Israeli withdrawal from the enclave, a permanent ceasefire and the unconditional return of displaced Palestinians to their homes.
A delegation comprising senior leaders Khalil Al Hayah, Zaher Jabareen and Moussa Marzouq has been engaged in “intensive and complicated” talks with Egyptian negotiators in Cairo since Saturday to resolve differences over plans for a Gaza ceasefire and a hostage and prisoner swap, sources told The National on Monday.
The only flexibility Hamas has shown pertains to a related issue. It has agreed to an Egyptian proposal to allow the occupied West Bank-based Palestinian Authority to run the Gaza side of the Rafah land crossing between Egypt and the enclave, the sources said.
An international force will also be posted at the Palestinian side of the crossing to maintain security and enable the flow of relief aid into Gaza and the exit of wounded Palestinians seeking medical care abroad.
“Hamas now insists that not a single one of the hostages it's holding will be released before the group has a guarantee from the United States that negotiations with Israel will produce a permanent ceasefire,” said one of the sources. “We don't think that the Americans will offer that.”
Cairo closed the crossing in May to protest against its capture by Israel along with a strip of land that runs the entire length of the Egypt-Gaza border on the Palestinian side known as the Philadelphi Corridor. The Israeli action has soured relations between Egypt and Israel, bound by a milestone 1979 peace treaty.
Israel has long maintained it did not want the Palestinian Authority to play any role in Gaza, but the sources on Monday said Prime Minister Benjamin Netanyahu's government may have softened that position.
During talks last week between Israeli and Egyptian negotiators in Tel Aviv, Israel has also agreed to gradually withdraw from the Philadelphi Corridor, the sources said, without giving more details.
Egypt's Gaza ceasefire proposals provide for a renewable truce of up to 30 days during which humanitarian assistance will be allowed into Gaza. Hamas, meantime, will use the quiet period to determine the identity and location of the estimated 100 hostages it is holding and how many of them are alive as a prelude to releasing them in return for Palestinians incarcerated in Israel.
Israel on its part will release the names of the Palestinian prisoners whom it is ready to release in exchange for the hostages when a deal is reached, the sources said. The Israeli military contends that at least 40 of the 100 hostages Hamas holds have died in captivity.
The question of the location of the hostages, their state of health and the remains of those who have died has come to the fore in recent months in view of Israel's relentless military campaign in Gaza. The perceived collapse of regular communication between senior Hamas commanders and individuals guarding the hostages has further compounded the issue, according to the sources.
Hamas had previously rejected Israeli demands for a list of names of the hostages and the number and identity of those who died in captivity. Hamas's rejection is believed to be rooted in its conviction that the prisoners are by far the most impactful bargaining card it holds when it negotiates a ceasefire and a prisoner and hostage swap with Israel.
Hamas has, moreover, repeatedly announced that it holds Israel responsible for the safety of the hostages, saying that its military operations in Gaza is what put their lives at risk.
During the proposed truce, said the sources, medicine and medical care would be provided to the hostages and Palestinians displaced by the 13-month-old war would be able to return home.
The Hamas delegation's visit to Cairo was the first since Washington announced on Wednesday it would revive efforts in collaboration with Qatar, Egypt and Turkey to negotiate a Gaza ceasefire that would include a hostage deal.
White House national security adviser Jake Sullivan said he thought the chances of a ceasefire and hostage deal in Gaza were now more likely.
“Hamas are isolated. Hezbollah is no longer fighting with them, and their backers in Iran and elsewhere are preoccupied with other conflicts,” he told CNN on Sunday. “So I think we may have a chance to make progress, but I'm not going to predict exactly when it will happen … we've come so close so many times and not got across the finish line.”
Besides hunger and malnutrition-related ailments, the war in the tiny coastal strip has left more than 44,000 Palestinians dead and more than twice that number injured. Built-up areas of Gaza have been razed and much of its infrastructure devastated.
Egypt, Qatar and the US have for close to a year been trying without success to broker a ceasefire and the release of hostages held by Hamas in exchange for the freedom of Palestinian prisoners held in Israel.
The war began when fighters from Hamas and allied Gaza groups attacked southern Israel on October 7 last year, killing about 1,200 Israelis and taking about 250 hostage. The attack drew a relentless Israeli response and spilt over into Lebanon, where Hezbollah and Israel exchanged cross-border fire for nearly a year before Israel invaded southern Lebanon and dramatically increased air strikes across much of the country.
An Israel-Hezbollah ceasefire went into effect last Wednesday.
The biog:
From: Wimbledon, London, UK
Education: Medical doctor
Hobbies: Travelling, meeting new people and cultures
Favourite animals: All of them
If you go
The flights
Emirates and Etihad fly direct to Nairobi, with fares starting from Dh1,695. The resort can be reached from Nairobi via a 35-minute flight from Wilson Airport or Jomo Kenyatta International Airport, or by road, which takes at least three hours.
The rooms
Rooms at Fairmont Mount Kenya range from Dh1,870 per night for a deluxe room to Dh11,000 per night for the William Holden Cottage.
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Marathon results
Men:
1. Titus Ekiru(KEN) 2:06:13
2. Alphonce Simbu(TAN) 2:07:50
3. Reuben Kipyego(KEN) 2:08:25
4. Abel Kirui(KEN) 2:08:46
5. Felix Kemutai(KEN) 2:10:48
Women:
1. Judith Korir(KEN) 2:22:30
2. Eunice Chumba(BHR) 2:26:01
3. Immaculate Chemutai(UGA) 2:28:30
4. Abebech Bekele(ETH) 2:29:43
5. Aleksandra Morozova(RUS) 2:33:01
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
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The specs: 2019 Mercedes-Benz C200 Coupe
Price, base: Dh201,153
Engine: 2.0-litre turbocharged four-cylinder
Transmission: Nine-speed automatic
Power: 204hp @ 5,800rpm
Torque: 300Nm @ 1,600rpm
Fuel economy, combined: 6.7L / 100km
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
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Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai
What is Reform?
Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.
It was founded in 2018 and originally called the Brexit Party.
Many of its members previously belonged to UKIP or the mainstream Conservatives.
After Brexit took place, the party focused on the reformation of British democracy.
Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.
The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.
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