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.
MATCH INFO
Manchester United 1 (Rashford 36')
Liverpool 1 (Lallana 84')
Man of the match: Marcus Rashford (Manchester United)
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Scoreline:
Cardiff City 0
Liverpool 2
Wijnaldum 57', Milner 81' (pen)
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
How to report a beggar
Abu Dhabi – Call 999 or 8002626 (Aman Service)
Dubai – Call 800243
Sharjah – Call 065632222
Ras Al Khaimah - Call 072053372
Ajman – Call 067401616
Umm Al Quwain – Call 999
Fujairah - Call 092051100 or 092224411
The specs
Engine: 3.0-litre 6-cyl turbo
Power: 374hp at 5,500-6,500rpm
Torque: 500Nm from 1,900-5,000rpm
Transmission: 8-speed auto
Fuel consumption: 8.5L/100km
Price: from Dh285,000
On sale: from January 2022
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
'Shakuntala Devi'
Starring: Vidya Balan, Sanya Malhotra
Director: Anu Menon
Rating: Three out of five stars
Indika
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Dust and sand storms compared
Sand storm
- Particle size: Larger, heavier sand grains
- Visibility: Often dramatic with thick "walls" of sand
- Duration: Short-lived, typically localised
- Travel distance: Limited
- Source: Open desert areas with strong winds
Dust storm
- Particle size: Much finer, lightweight particles
- Visibility: Hazy skies but less intense
- Duration: Can linger for days
- Travel distance: Long-range, up to thousands of kilometres
- Source: Can be carried from distant regions
The Farewell
Director: Lulu Wang
Stars: Awkwafina, Zhao Shuzhen, Diana Lin, Tzi Ma
Four stars
Ipaf in numbers
Established: 2008
Prize money: $50,000 (Dh183,650) for winners and $10,000 for those on the shortlist.
Winning novels: 13
Shortlisted novels: 66
Longlisted novels: 111
Total number of novels submitted: 1,780
Novels translated internationally: 66
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Keep it fun and engaging
Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.
“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.
His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.
He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.
The specs
BMW M8 Competition Coupe
Engine 4.4-litre twin-turbo V8
Power 625hp at 6,000rpm
Torque 750Nm from 1,800-5,800rpm
Gearbox Eight-speed paddleshift auto
Acceleration 0-100kph in 3.2 sec
Top speed 305kph
Fuel economy, combined 10.6L / 100km
Price from Dh700,000 (estimate)
On sale Jan/Feb 2020
Veere di Wedding
Dir: Shashanka Ghosh
Starring: Kareena Kapoo-Khan, Sonam Kapoor, Swara Bhaskar and Shikha Talsania
Verdict: 4 Stars