Full text of the Israel-Hamas ceasefire agreement


Soraya Ebrahimi
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The full agreement between Israel and Hamas outlines details of how the ceasefire will be implemented in Gaza and the number of hostages and Palestinian detainees who will be exchanged.

Thirty-three Israeli hostages will be released in the first 42-day phase of the agreement, which could become a "permanent ceasefire", said Qatari Prime Minister Sheikh Mohammed bin Abdulrahman. Those first to be released would be "civilian women and female recruits, as well as children, elderly people … civilian ill people and wounded", he said.

Israeli government spokesman David Mencer said on Tuesday that Israel was "prepared to pay a heavy price – in the hundreds", in exchange for the 33 hostages.

An Israeli official said "several hundred terrorists" would be freed in exchange for the hostages, with the final number depending on how many of the 33 were alive.

Below are the key details of the expected initial phase of the deal:

Appendix I

Practical procedures and mechanisms to implement the agreement for the exchange of Israeli hostages and Palestinian prisoners, and the return to a sustainable calm which would achieve a permanent ceasefire between the two sides

1. Stage two preparations

The parties and the mediators’ objective is to achieve a final consensus to implement the May 27, 2024 Agreement on the exchange of hostages and prisoners and return to a sustainable calm which would achieve a permanent ceasefire between the Parties.

All procedures in the first stage will continue in stage 2 so long as the negotiations of the conditions of implementing stage 2 are ongoing and the guarantors of this agreement shall work to ensure that negotiations continue until an agreement is reached.

2. Israeli forces withdrawal

Withdrawal of Israeli forces eastwards from densely populated areas along the borders of the Gaza Strip, including Wadi Gaza (Netzarim axis and Kuwait roundabout). The Israeli forces will be deployed in a perimeter (700 metres) with an exception at five localised points to be increased no more than (400) additional metres that the Israeli side will determine, south and west of the border, and based on the maps agreed upon by both sides which accompany the agreement.

A map showing Israel's withdrawal from the Netzarim corridor, as part of its ceasefire agreement with Hamas.
A map showing Israel's withdrawal from the Netzarim corridor, as part of its ceasefire agreement with Hamas.

3. Prisoner exchange

a. The nine ill and wounded from the list of 33 will be released in exchange for the release of 110 Palestinian prisoners with life sentences.

b. Israel will release 1,000 Gazan detainees from October 8, 2023, that were not involved in the October 7, 2023 events.

c. The elderly (men over 50) from the list of 33 will be released in exchange for an exchange key of 1:3 life sentences + 1:27 other sentences.

d. Ebra Mangesto and Hesham El Sayed will be released according to an exchange key of 1:30, as well as 47 Shalit prisoners.

e. A number of Palestinian prisoners will be released abroad or in Gaza based on lists agreed upon between both sides.

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4. Philadelphi corridor

a. The Israeli side will gradually reduce the forces in the corridor area during stage 1 based on accompanying maps and the agreement between both sides.

b. After the last hostage release of stage one, on day 42, the Israeli forces will begin their withdrawal and complete it no later than day 50.

5. Rafah border crossing

a. The Rafah crossing will be ready for the transfer of civilians and for the wounded after the release of all women (civilian and soldiers). Israel will work toward the readiness of the crossing as soon as the agreement is signed.

b. Israeli forces will redeploy around the Rafah Crossing according to the attached maps.

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6. Exit of ill and wounded civilians

a. All ill and wounded Palestinian civilians will be allowed to cross via Rafah border crossing, according to section 12 in the May 27, 2024 agreement.

b. 50 wounded military individuals will be allowed to cross daily accompanied by three individuals. Each individual crossing will require Israeli and Egyptian approval.

c. The crossing will be operated based on the August 2024 discussions with Egypt.

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7. Return of unarmed internally displaced (Netzarim corridor):

a. The return is agreed based on the May 27, 2024 agreement section 3-a and 3-b.

b. On day seven, the internally displaced pedestrians will be allowed to return north, without carrying arms and without inspection via Rashid Street. On day 22, they will be allowed to return north from the Salahuddin Street as well, without inspection.

c. On day 7, vehicles and any non-pedestrian traffic will be allowed to return north of Netzarim corridor after vehicle inspection, which will be performed by a private company that will be determined by the mediators in sync with the Israeli side, based on an agreed-upon mechanism.

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8. Humanitarian aid protocol:

a. Humanitarian aid procedures under the agreement will be done subject to the humanitarian protocol agreed upon under the supervision of the mediators.

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PULITZER PRIZE 2020 WINNERS

JOURNALISM 

Public Service
Anchorage Daily News in collaboration with ProPublica

Breaking News Reporting
Staff of The Courier-Journal, Louisville, Ky.

Investigative Reporting
Brian M. Rosenthal of The New York Times

Explanatory Reporting
Staff of The Washington Post

Local Reporting  
Staff of The Baltimore Sun

National Reporting
T. Christian Miller, Megan Rose and Robert Faturechi of ProPublica

and    

Dominic Gates, Steve Miletich, Mike Baker and Lewis Kamb of The Seattle Times

International Reporting
Staff of The New York Times

Feature Writing
Ben Taub of The New Yorker

Commentary
Nikole Hannah-Jones of The New York Times

Criticism
Christopher Knight of the Los Angeles Times

Editorial Writing
Jeffery Gerritt of the Palestine (Tx.) Herald-Press

Editorial Cartooning
Barry Blitt, contributor, The New Yorker

Breaking News Photography
Photography Staff of Reuters

Feature Photography
Channi Anand, Mukhtar Khan and Dar Yasin of the Associated Press

Audio Reporting
Staff of This American Life with Molly O’Toole of the Los Angeles Times and Emily Green, freelancer, Vice News for “The Out Crowd”

LETTERS AND DRAMA

Fiction
"The Nickel Boys" by Colson Whitehead (Doubleday)

Drama
"A Strange Loop" by Michael R. Jackson

History
"Sweet Taste of Liberty: A True Story of Slavery and Restitution in America" by W. Caleb McDaniel (Oxford University Press)

Biography
"Sontag: Her Life and Work" by Benjamin Moser (Ecco/HarperCollins)

Poetry
"The Tradition" by Jericho Brown (Copper Canyon Press)

General Nonfiction
"The Undying: Pain, Vulnerability, Mortality, Medicine, Art, Time, Dreams, Data, Exhaustion, Cancer, and Care" by Anne Boyer (Farrar, Straus and Giroux)

and

"The End of the Myth: From the Frontier to the Border Wall in the Mind of America" by Greg Grandin (Metropolitan Books)

Music
"The Central Park Five" by Anthony Davis, premiered by Long Beach Opera on June 15, 2019

Special Citation
Ida B. Wells

 

Winners

Best Men's Player of the Year: Kylian Mbappe (PSG)

Maradona Award for Best Goal Scorer of the Year: Robert Lewandowski (Bayern Munich)

TikTok Fans’ Player of the Year: Robert Lewandowski

Top Goal Scorer of All Time: Cristiano Ronaldo (Manchester United)

Best Women's Player of the Year: Alexia Putellas (Barcelona)

Best Men's Club of the Year: Chelsea

Best Women's Club of the Year: Barcelona

Best Defender of the Year: Leonardo Bonucci (Juventus/Italy)

Best Goalkeeper of the Year: Gianluigi Donnarumma (PSG/Italy)

Best Coach of the Year: Roberto Mancini (Italy)

Best National Team of the Year: Italy 

Best Agent of the Year: Federico Pastorello

Best Sporting Director of the Year: Txiki Begiristain (Manchester City)

Player Career Award: Ronaldinho

The biog

Name: Dr Lalia Al Helaly 

Education: PhD in Sociology from Cairo

Favourite authors: Elif Shafaq and Nizar Qabbani.

Favourite music: classical Arabic music such as Um Khalthoum and Abdul Wahab,

She loves the beach and advises her clients to go for meditation.

F1 The Movie

Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem

Director: Joseph Kosinski

Rating: 4/5

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

Draw:

Group A: Egypt, DR Congo, Uganda, Zimbabwe

Group B: Nigeria, Guinea, Madagascar, Burundi

Group C: Senegal, Algeria, Kenya, Tanzania

Group D: Morocco, Ivory Coast, South Africa, Namibia

Group E: Tunisia, Mali, Mauritania, Angola

Group F: Cameroon, Ghana, Benin, Guinea-Bissau

Updated: January 21, 2025, 2:26 PM