US-led mediators and Israeli and Hamas negotiators were studying a complex draft deal to pause the Gaza war and enable the release of hostages, sources told The National on Tuesday, a day after President Joe Biden declared that an agreement was “on the brink” of being finalised.
“There is progress in all components of the agreement formula. We are not quite at the final closure and details are not there yet, but we are definitely in advanced stages,” a senior Israeli official told reporters. “There is talk of an agreement in the near future, but it is impossible to say whether it is a matter of hours or days.”
A Palestinian source said he expected the deal to be finalised on Tuesday if “all goes well”, Reuters reported.
Ending the war in Gaza would be a milestone for theMiddle East. The conflict has significantly altered the region's political and military landscape. It has led to a war in Lebanon, drawn Iran into an exchange of direct attacks with Israel and prompted Tehran's proxy in Yemen, the Houthis, to launch missiles and drones on Israel and attack shipping in the Red Sea, disrupting global trade through Egypt's Suez Canal.
A truce would give Gaza its first respite from war since November 2023 when a week-long ceasefire saw about 100 hostages released by Hamas in exchange for almost 250 Palestinians held in Israeli jails.
Previous attempts by the mediators to negotiate another deal have faltered at the final stages as Israel and Hamas refused to show flexibility. However, Donald Trump's victory in the November US presidential election and his repeated threat that there would be “hell to pay” if the hostages were not released before his January 20 inauguration have re-energised the negotiations.
“This is the closest point we have been to a deal over the past months,” Qatar's Foreign Ministry spokesman Majed Al Ansari said on Tuesday in Doha where, according to the sources, the mediators and negotiators are debating some of the more intricate details of the draft and mapping out a mechanism for its implementation.
The source said late on Monday that both Hamas and Israel have given their approval in principle to the draft, the first time both sides have agreed on a blueprint to end the war in over a year.
Those involved in the final push for a deal are David Barnea, director of Israel's Mossad spy agency; Ronen Bar, director of Israel's Shin Bet internal security; Steve Witkoff, Mr Trump's incoming Middle East envoy; Brett McGurk, Mr Biden's outgoing Middle East envoy; and Qatar's Prime Minister Sheikh Mohammed bin Abdulrahman.
A notable absence from the US team is CIA director William Burns, who had often acted as his country's chief mediator in the past year. US ally Egypt is represented by top intelligence officials while Hamas is represented by Khalil Al Hayah, the most powerful official from the group's leadership in exile, the sources said.
Mohammed Sinwar, the de facto leader of Hamas in Gaza after Israel killed his older brother, Yahya Sinwar, in October, was being constantly updated on the progress of the talks, they said.
“In the war between Israel and Hamas, we're on the brink of a proposal that I laid out in detail months ago finally coming to fruition,” Mr Biden said in a farewell speech at the State Department on Monday. Earlier on Monday, US National Security Adviser Jake Sullivan said a deal could be finalised this week.
A draft of the agreement that was seen by The National but could not be independently verified, provides for a 42-day truce, a limited release of hostages in exchange for Palestinian detainees in Israel, a partial Israeli withdrawal, the return home of unarmedPalestinians displaced by the fighting and the entry of more humanitarian assistance to Gaza.
The Gaza war was started by a Hamas-led attack on southern Israel on October 7, 2023, when its fighters killed about 1,200 people and kidnapped about 250. The attack drew an Israeli response that has to date killed more than 46,600 people and injured more than twice that number, Gaza health authorities say. Most of the Palestinian territory's 2.3 million people have been displaced and large areas of built-up regions have been reduced to rubble.
Palestinians inspecting the ruins of a site hit by Israeli strikes east of Khan Younis in the southern Gaza Strip on January 14, 2025. AFP
Hamas and allied militant groups are believed to be still holding about 100 hostages, of whom the Israeli military says as many as 40 have died in captivity. At least 33 hostages, including the bodies of the dead, would be released at the rate of three a week during the initial truce, with women, minors, the elderly and ailing hostages included in the first batch.
According to the draft, the release of hostages in exchange for Palestinians held in Israeli prisons will depend on the commitment of both sides to the terms of the proposed deal, including observing the truce, Israel's withdrawal and the return home of the displaced, as well as the entry of aid.
Israel will halt all aerial activity during the truce for 10 hours every day and 12 hours on days when the exchange of hostages for detainees is taking place, according to the draft. The fate of 100 Palestinian prisoners and detainees serving long jail terms who Hamas wants freed would be discussed at a later stage, the draft says.
The sources said Palestinians convicted of murder or deadly attacks could be released by Israel but on condition they and their families go into exile outside the Palestinian territories.
They said Israel was unlikely to fully withdraw from Gaza. Instead, it intends to create buffer zones on the enclave's borders to protect communities in its southern region. It will initially withdraw from parts of the Philadelphi corridor bordering Egypt on the Gaza side but only after security arrangements are put in place, they said.
A man in a wheelchair sits by a wall of photos of hostages held in Gaza since October 7, 2023 at the so-called 'Hostages Square' in Tel Aviv, Israel. Reuters
The draft stipulates the release of 30 to 50 Palestinians for every hostage freed by Hamas. The proposed deal also provides for the daily arrival of 600 lorries laden with humanitarian assistance, including 50 carrying fuel. Half of the convoy will head to the north of the Gaza Strip, by far the most devastated part of the coastal enclave. Hospitals, bakeries and medical centres would be repaired and brought back into operation.
Machinery to remove debris would enter Gaza during the 42-day truce and at least 60,000 caravans and 200,000 tents would be allowed in to house residents who have lost their homes.
Israel and Hamas will engage in indirect negotiations starting no later than the 16th day of the truce to iron out details of the second phase of the deal and the release of the remaining hostages, mostly Israeli soldiers and civilian men.
Smoke plumes rise from explosions in the northern Gaza Strip on January 14, 2025. AFP
The Israeli official who briefed reporters on Tuesday said any agreement would first have to be approved by the government of Prime Minister Benjamin Netanyahu and his security cabinet. Time will also have to be allowed for a possible petition against the agreement in the High Court.
“So, even once they have negotiated the agreement, it will take a little more time. However, we will be prepared to implement things very quickly,” he said.
Far-right Israeli politicians have meanwhile doubled down on their opposition to a deal, with National Security Minister Itamar Ben-Gvir boasting on X that he had prevented the “terrible” deal on a number of occasions during the past year. He also called on far-right Finance Minister Bezalel Smotrich, a political ally, to resign from government if the deal passes.
“I call on the Prime Minister to come to his senses and take steps that will lead to the defeat of Hamas and the release of our hostages without abandoning Israel's security: completely stop the transfer of humanitarian aid and fuel, electricity, and water to Gaza, along with continuing the military crushing of Hamas until its complete defeat,” he added.
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
First Person
Richard Flanagan
Chatto & Windus
In numbers
1,000 tonnes of waste collected daily:
800 tonnes converted into alternative fuel
150 tonnes to landfill
50 tonnes sold as scrap metal
800 tonnes of RDF replaces 500 tonnes of coal
Two conveyor lines treat more than 350,000 tonnes of waste per year
While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.
The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.
Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”
One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.
Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms.
Who is playing New England Patriots v Los Angeles Rams
Where Mercedes-Benz Stadium in Atlanta, United States
When Sunday (start time is 3.30am on Monday UAE time)
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
Five expert hiking tips
Always check the weather forecast before setting off
Make sure you have plenty of water
Set off early to avoid sudden weather changes in the afternoon
Wear appropriate clothing and footwear
Take your litter home with you
UAE currency: the story behind the money in your pockets
One showed 28 per cent of female students at a Dubai university reported symptoms linked to depression. Another in Al Ain found 22.2 per cent of students had depressive symptoms - five times the global average.
It said the country has made strides to address mental health problems but said: “Our review highlights the overall prevalence of depressive symptoms and depression, which may long have been overlooked."
Prof Samir Al Adawi, of the department of behavioural medicine at Sultan Qaboos University in Oman, who was not involved in the study but is a recognised expert in the Gulf, said how mental health is discussed varies significantly between cultures and nationalities.
“The problem we have in the Gulf is the cross-cultural differences and how people articulate emotional distress," said Prof Al Adawi.
“Someone will say that I have physical complaints rather than emotional complaints. This is the major problem with any discussion around depression."
We weren’t supposed to survive but we did.
We weren’t supposed to remember but we did.
We weren’t supposed to write but we did.
We weren’t supposed to fight but we did.
We weren’t supposed to organise but we did.
We weren’t supposed to rap but we did.
We weren’t supposed to find allies but we did.
We weren’t supposed to grow communities but we did.
We weren’t supposed to return but WE ARE.
Amira Sakalla
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Engine: 2.0-litre 4-cyl turbo
Power: 201hp at 5,200rpm
Torque: 320Nm at 1,750-4,000rpm
Transmission: 6-speed auto
Fuel consumption: 8.7L/100km
Price: Dh133,900
On sale: now
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
