Live updates: Follow the latest on Israel-Gaza
Hamas says it is delaying further negotiations with Israel until 620 Palestinian detainees, who were supposed to be released on Saturday, are handed over, placing the fragile Gaza ceasefire in jeopardy as violence escalates in the occupied West Bank.
With prospective talks now hanging by a thread, Israel has deployed tanks to the West Bank for the first time in 20 years. Defence Minister Israel Katz said he had instructed the military to prepare for “an extended stay” in some of the West Bank's urban refugee camps from which about 40,000 Palestinians have fled.
“We will not allow the return of residents, and we will not allow terrorism to return and grow,” he said.
Israel has said it is delaying the release of detainees due to “humiliating” ceremonies held by Hamas during its release of hostages. Hamas called the move a “deliberate attempt to disrupt” the ceasefire agreement.
In a statement on Telegram, Hamas official Mahmoud Mardawi said the group would not engage in further talks until Israel fulfilled its side of the deal.
“Any talks with the enemy through mediators regarding any upcoming steps are conditional on the release of the 620 Palestinian prisoners agreed upon in exchange for the four bodies and the six Israeli captives who were freed on Saturday,” another official, Basem Naim, told Reuters.
“The mediators must ensure that the enemy adheres to the terms of the agreement as stated in the agreed-upon text.”
The first phase of the ceasefire agreement is due to end on 1 March. Under the terms, the second phase of negotiations would involve a full Israeli withdrawal from Gaza, the return of all remaining hostages, release of more Palestinian detainees and a permanent ceasefire. But talks are now on hold and the exact terms of phase two have yet to be agreed.
Hamas has called on the international community to put pressure on Israel to implement the agreement and release the detainees without any further delay.
However, UN officials have also criticised Hamas for staging ceremonies that were not respectful and went against human rights. The group has made captives appear on stage in front of crowds, sometimes delivering a speech or waving to those gathering to watch. During the latest release on Saturday, Omer Shem Tov appeared on stage kissing the foreheads of two Hamas fighters and blew kisses to the crowd, causing widespread anger in Israel.
The White House on Sunday said it supported Israel's decision to delay the release of the Palestinian detainees. National Security Council spokesman Brian Hughes said it was an “appropriate response” to the “barbaric treatment” of hostages. US President Donald Trump is prepared to support Israel in “whatever course of action it chooses regarding Hamas,” he added.
Details of the second phase of negotiations have not been agreed. Mr Trump's envoy, Steve Witkoff, said in an interview with CNN that he was heading to the Middle East to “get an extension of phase one”.
Speaking at a military ceremony on Sunday, Israeli Prime Minister Benjamin Netanyahu said: “We are prepared to resume intense fighting at any moment.”
An Israeli military statement later in the day said “it was decided to increase the operational readiness in the area surrounding the Gaza Strip”.
Hamas has repeatedly aired fears that Israel will resume military operations in Gaza after all the hostages are released.
Israel announced on Sunday the expansion of its military operations in the occupied West Bank, where violence has soared since the ceasefire came into force in January.
Israel captured the West Bank, Gaza and East Jerusalem in the 1967 war. Under interim agreements, Israel controls large parts of the territory, while the Palestinian Authority administers other areas. Israeli incursions into the occupied West Bank are frequent but troops are typically withdrawn after each mission. Settlers have also carried out violent attacks in Palestinian areas.
Palestinian media has reported that Israeli military operations have been taking place in Nur Shams camp, the city of Hebron, areas north of Ramallah and Jenin refugee camp. Footage published by the Palestinian Information Centre showed some of the destruction after Israeli forces stormed the town of Burqin, west of Jenin.
Founders: Abdulmajeed Alsukhan, Turki Bin Zarah and Abdulmohsen Albabtain.
Based: Riyadh
Offices: UAE, Vietnam and Germany
Founded: September, 2020
Number of employees: 70
Sector: FinTech, online payment solutions
Funding to date: $116m in two funding rounds
Investors: Checkout.com, Impact46, Vision Ventures, Wealth Well, Seedra, Khwarizmi, Hala Ventures, Nama Ventures and family offices
COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
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THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
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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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