Live updates: Follow the latest on Israel-Gaza
Egypt has presented Israel and Hamas with new proposals to break the deadlock over the future of the ceasefire in Gaza, including a 60-day truce, the release of the remaining hostages held by the militants and the start of negotiations on ending the war, sources briefed on the matter told The National on Sunday.
The sources said Hamas's initial response was “encouraging”. They said Israeli officials are studying the proposals. Israel announced it was sending a delegation to Qatar on Monday “in an effort to advance the negotiations” on the Gaza ceasefire
“The proposals are a new road map whose main points have been agreed with the Americans,” said one of the sources. “It's conceived as a way out of the deadlock we have had since March 1, when the ceasefire in Gaza ended.”
The proposals, said the sources, were discussed in Cairo over the weekend by Egyptian mediators and top Hamas officials Mohammed Darwish, Khalil Al Hayya and Zaher Jabareen. Hamas spokesman Abdel-Latif Al Qanoua said there were “positive signals” in the group's latest talks with mediators.
Under the Egyptian proposals, the sources said, Hamas will kick off the two-month truce with the release of 10 living hostages, including all or some of the five Americans believed to be held by the group in Gaza. The 10 are not likely to be freed in one batch, the sources added. Hamas is believed to have 24 living hostages and the bodies of 35 others, according to the Israeli military.
According to the proposals, Israel is obliged to release an unspecified number of Palestinians held in its prisons in exchange for the hostages. They should include some of the most high-profile prisoners in the first batch, said the sources.
The proposals also include rescinding Israel's decision last week to halt the entry into Gaza of humanitarian assistance, fuel, tents and caravans. They provide for the start of negotiations on a full Israeli withdrawal from Gaza and a permanent ceasefire that formally ends the war in the enclave, said the sources.
A 42-day ceasefire in Gaza that came into effect on January 19 paused the war in Gaza after 15 months of fighting and led to the release of 33 hostages – 25 living and the remains of eight others – who had been held by Hamas, in exchange for some 2,000 Palestinians incarcerated in Israel. As part of an agreement brokered by US, Egyptian and Qatari mediators, Israel and Hamas should have started negotiations on the second phase of the deal in early February, but they never did.
Instead, Israel offered an extension of the first phase until mid-April and pressed Hamas to release half of the remaining hostages in return for a promise to negotiate a lasting truce. Hamas has rejected the offer, insisting on a transition to negotiations on the second phase.
The latest Israel-Hamas war was sparked by the Hamas-led attack on southern Israel on October 7, 2023, in which around 1,200 were killed and about 250 taken back to Gaza as hostages. Israel's military response to the attack has killed more than 48,400 Palestinians and injured more than twice that number, according to Gaza's health ministry. It has also reduced to rubble most of the sector's built-up areas, and displaced the vast majority of its 2.3 million residents.
Last week, the White House confirmed the start of unprecedented direct talks with Hamas, with whom Washington had refused contact since designating it a terrorist organisation in 1997. The sources who spoke to The National on Sunday said direct US-Hamas contacts were continuing, but gave no further details.
Also last week, US President Donald Trump threatened further destruction of Gaza if all remaining hostages were not released, issuing what he called a “last warning” to Hamas leaders. He also warned of repercussions for all Gazans, writing: “A beautiful Future awaits, but not if you hold Hostages. If you do, you are DEAD!”
The US President provoked global shock last month when he floated a plan to resettle Gaza's Palestinians in Egypt and Jordan before a US “takeover” of the enclave that would turn it into a high-end beach resort. The proposal was widely condemned and an Arab summit last week adopted an alternative Egyptian plan that has also won the support of Muslim nations as well as the governments of Britain, France and Germany.
The $53 billion Egyptian plan would involve Gaza's reconstruction being financed through a trust fund, with the Palestinian Authority, which is based in Ramallah, returning to govern the territory from which it was expelled by Hamas in 2007.
“We need more discussion about it, but it's a good-faith first step,” Steve Witkoff, Mr Trump's Middle East envoy, told reporters in Washington in response to the plan. Mr Witkoff will return to the region this week as he travels to Saudi Arabia for talks on the war in Ukraine.
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Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
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ACL Elite (West) - fixtures
Monday, Sept 30
Al Sadd v Esteghlal (8pm)
Persepolis v Pakhtakor (8pm)
Al Wasl v Al Ahli (8pm)
Al Nassr v Al Rayyan (10pm)
Tuesday, Oct 1
Al Hilal v Al Shorta (10pm)
Al Gharafa v Al Ain (10pm)
LA LIGA FIXTURES
Friday Valladolid v Osasuna (Kick-off midnight UAE)
Saturday Valencia v Athletic Bilbao (5pm), Getafe v Sevilla (7.15pm), Huesca v Alaves (9.30pm), Real Madrid v Atletico Madrid (midnight)
Sunday Real Sociedad v Eibar (5pm), Real Betis v Villarreal (7.15pm), Elche v Granada (9.30pm), Barcelona v Levante (midnight)
Monday Celta Vigo v Cadiz (midnight)
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
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more from Janine di Giovanni
ICC men's cricketer of the year
2004 - Rahul Dravid (IND) ; 2005 - Jacques Kallis (SA) and Andrew Flintoff (ENG); 2006 - Ricky Ponting (AUS); 2007 - Ricky Ponting; 2008 - Shivnarine Chanderpaul (WI); 2009 - Mitchell Johnson (AUS); 2010 - Sachin Tendulkar (IND); 2011 - Jonathan Trott (ENG); 2012 - Kumar Sangakkara (SL); 2013 - Michael Clarke (AUS); 2014 - Mitchell Johnson; 2015 - Steve Smith (AUS); 2016 - Ravichandran Ashwin (IND); 2017 - Virat Kohli (IND); 2018 - Virat Kohli; 2019 - Ben Stokes (ENG); 2021 - Shaheen Afridi
The specs
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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
About Karol Nawrocki
• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.
• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.
• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.
• Met Donald Trump at the White House and received his backing.
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BEACH SOCCER WORLD CUP
Group A
Paraguay
Japan
Switzerland
USA
Group B
Uruguay
Mexico
Italy
Tahiti
Group C
Belarus
UAE
Senegal
Russia
Group D
Brazil
Oman
Portugal
Nigeria
THE DETAILS
Solo: A Star Wars Story
Director: Ron Howard
2/5
The five pillars of Islam
F1 2020 calendar
March 15 - Australia, Melbourne; March 22 - Bahrain, Sakhir; April 5 - Vietnam, Hanoi; April 19 - China, Shanghai; May 3 - Netherlands, Zandvoort; May 20 - Spain, Barcelona; May 24 - Monaco, Monaco; June 7 - Azerbaijan, Baku; June 14 - Canada, Montreal; June 28 - France, Le Castellet; July 5 - Austria, Spielberg; July 19 - Great Britain, Silverstone; August 2 - Hungary, Budapest; August 30 - Belgium, Spa; September 6 - Italy, Monza; September 20 - Singapore, Singapore; September 27 - Russia, Sochi; October 11 - Japan, Suzuka; October 25 - United States, Austin; November 1 - Mexico City, Mexico City; November 15 - Brazil, Sao Paulo; November 29 - Abu Dhabi, Abu Dhabi.