Live updates: Follow the latest on Israel-Gaza
Negotiations in Cairo and Doha for a Gaza ceasefire are "not leading" to a deal yet, with Hamas categorically rejecting Israel's demand that it surrenders its weapons, sources told The National on Tuesday.
The negotiations resumed simultaneously on Monday in the Egyptian and Qatari capitals, with mediators from Egypt, the US and Qatar presenting a slightly amended version of a previous proposal for a 70-day truce and the release of 10 hostages.
Israeli Prime Minister Benjamin Netanyahu pledged to bring back all hostages, “living and dead”, and the US denied that Hamas had agreed to the ceasefire proposal on the table.
“Talks aren’t leading to an agreement on a ceasefire and hostage exchange deal yet,” one of the sources said.
Hamas remains adamant that it is willing to lay down, but not surrender, its arms – and only if a long-term ceasefire is in force, the sources said. It also wants a US guarantee that indirect negotiations with Israel during a proposed 70-day truce would lead to an Israeli withdrawal from Gaza and a long-term ceasefire, they said.
Hamas militants took 251 hostages during the group's October 7, 2023 attack on southern Israel which left about 1,200 dead and caused the war. Fifty-seven of the hostages remain in Gaza, including 34 that Israel says are dead.
On Monday, sources said the Trump administration is using Bishara Bahbah, a Palestinian-American who led the group Arab Americans for Trump during the elections last year, as an intermediary with Hamas.
He is believed to be in Doha, they said.
Involving Mr Bahbah, the sources explained, amounts to a new approach by the Americans that effectively ends the intermediary role played by Qatar and Egypt in indirect negotiations between the Americans and Hamas. Hamas leaders and US mediators are known to have met face-to-face in Doha at least once in recent weeks.
Brutal strikes
Mr Netanyahu appeared to suggest that a deal might be possible in a video message released on Monday. “I really hope we can announce something regarding the hostages, if not today, then tomorrow,” he said.
However, his office later released a statement from a “senior official” saying that Mr Netanyahu had meant only that “we will not give up on our hostages”.
The talks in Cairo and Doha have resumed amid a wave of brutal Israeli strikes that have killed entire families in homes, schools and tents despite a global outcry that has so far failed to pressure Israel into halting the war.
The US, Egyptian and Qatari mediators have been unsuccessfully trying to broker a ceasefire since the last one ended on March 18, when Israel resumed military operations in Gaza more than two weeks after it halted the entry of humanitarian aid to the territory.
Thousands of Palestinians have been killed in the enclave since March 18, taking the death toll since the war began to nearly 54,000, according to figures released by the Gaza Health Ministry. Most of Gaza's built-up areas have been reduced to rubble and the majority of its 2.3 million residents displaced.
The sources said the amended proposal now on the table in both Cairo and Doha provides for the staggered release of 10 hostages; five during the first week of the ceasefire and another five towards its end. Also proposed is the release during the truce of half of the remains of hostages who have died in captivity in Gaza.
During the proposed truce, substantial amounts of humanitarian aid would be allowed into Gaza, where hundreds of thousands are facing acute hunger despite the recent entry of modest amounts of aid. It also includes negotiations on a “long-term” ceasefire that will commence during the 70-day truce, according to the sources.
Growing condemnation
The sources said the talks also covered the departure from Gaza of senior Hamas officials as well as those of the group's ally, Islamic Jihad. They said that while Hamas officials will go into exile in either Turkey or Algeria, those from Islamic Jihad were likely to go to Iran, which has been the chief supporter of the two militant groups.
The sources said the latest version of the proposal envisages the staggered release of the 10 hostages rather than freeing all of them in one batch. This change seems to be a nod to Hamas, which wants to hold on to the hostages for as long as it can, given that they are its strongest bargaining chip after the erosion of its military capabilities by Israel.
Hamas has agreed to the staggered release of 10 hostages, the sources said.
Another slight change is that the latest plan talks about a long-term, rather than permanent, ceasefire. This appears to accommodate Israel's often-repeated assertion that the war will end only when Hamas has been stripped of all its governing and military capabilities and all the hostages and remains are released.
Hamas has also signalled its readiness to stay away from governing postwar Gaza, as well as reconstruction. It has given its agreement in principle to Israel's demand that senior officials from the group and their families leave Gaza, on condition they are not attacked by Israel in exile.
The latest round of Gaza talks comes as Israel's war draws growing condemnation from the international community over the acute shortage of food, water, fuel and medicine in the territory, as a result of as Israel's blockade.
Another part of the backdrop is the leaking of documents showing Israel's plans to control 75 per cent of Gaza's territory within two months, suggesting that the enclave's residents could be relocated to three small zones. The plans were reported by Israel's media, including The Times of Israel and The Jerusalem Post.
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The Buckingham Murders
Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu
Director: Hansal Mehta
Rating: 4 / 5
if you go
The flights
Flydubai flies to Podgorica or nearby Tivat via Sarajevo from Dh2,155 return including taxes. Turkish Airlines flies from Abu Dhabi and Dubai to Podgorica via Istanbul; alternatively, fly with Flydubai from Dubai to Belgrade and take a short flight with Montenegro Air to Podgorica. Etihad flies from Abu Dhabi to Podgorica via Belgrade. Flights cost from about Dh3,000 return including taxes. There are buses from Podgorica to Plav.
The tour
While you can apply for a permit for the route yourself, it’s best to travel with an agency that will arrange it for you. These include Zbulo in Albania (www.zbulo.org) or Zalaz in Montenegro (www.zalaz.me).
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
At Eternity’s Gate
Director: Julian Schnabel
Starring: Willem Dafoe, Oscar Isaacs, Mads Mikkelsen
Three stars
Abu Dhabi GP schedule
Friday: First practice - 1pm; Second practice - 5pm
Saturday: Final practice - 2pm; Qualifying - 5pm
Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm
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Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind
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How to come clean about financial infidelity
- Be honest and transparent: It is always better to own up than be found out. Tell your partner everything they want to know. Show remorse. Inform them of the extent of the situation so they know what they are dealing with.
- Work on yourself: Be honest with yourself and your partner and figure out why you did it. Don’t be ashamed to ask for professional help.
- Give it time: Like any breach of trust, it requires time to rebuild. So be consistent, communicate often and be patient with your partner and yourself.
- Discuss your financial situation regularly: Ensure your spouse is involved in financial matters and decisions. Your ability to consistently follow through with what you say you are going to do when it comes to money can make all the difference in your partner’s willingness to trust you again.
- Work on a plan to resolve the problem together: If there is a lot of debt, for example, create a budget and financial plan together and ensure your partner is fully informed, involved and supported.
Carol Glynn, founder of Conscious Finance Coaching
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Schedule for show courts
Centre Court - from 4pm UAE time
Johanna Konta (6) v Donna Vekic
Andy Murray (1) v Dustin Brown
Rafael Nadal (4) v Donald Young
Court 1 - from 4pm UAE time
Kei Nishikori (9) v Sergiy Stakhovsky
Qiang Wang v Venus Williams (10)
Beatriz Haddad Maia v Simona Halep (2)
Court 2 - from 2.30pm
Heather Watson v Anastasija Sevastova (18)
Jo-Wilfried Tsonga (12) v Simone Bolelli
Florian Mayer v Marin Cilic (7)
The specs
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
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The 12 Syrian entities delisted by UK
Ministry of Interior
Ministry of Defence
General Intelligence Directorate
Air Force Intelligence Agency
Political Security Directorate
Syrian National Security Bureau
Military Intelligence Directorate
Army Supply Bureau
General Organisation of Radio and TV
Al Watan newspaper
Cham Press TV
Sama TV
Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars
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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SPECS
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Company%20Profile
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First Person
Richard Flanagan
Chatto & Windus
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WHAT IS A BLACK HOLE?
1. Black holes are objects whose gravity is so strong not even light can escape their pull
2. They can be created when massive stars collapse under their own weight
3. Large black holes can also be formed when smaller ones collide and merge
4. The biggest black holes lurk at the centre of many galaxies, including our own
5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed
COMPANY%20PROFILE
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The years Ramadan fell in May