Live updates: Follow the latest on Israel-Gaza
President-elect Donald Trump is preparing to return to the White House, and Israeli settlers who have been hit with US sanctions are hoping their fortunes will turn under his leadership.
Mr Trump, who has described himself as Israel's “best friend”, has tapped former Arkansas governor Mike Huckabee, an evangelical preacher, and Marco Rubio, a foreign policy hawk, to be America's next ambassador to Israel and secretary of state.
“We are hopeful,” said Rachel Touitou, spokeswoman for the group Tsav 9, which had sanctions imposed by the administration of President Joe Biden in June for stopping humanitarian aid entering Gaza.
As the Israel-Gaza war continues to rage and attacks on Palestinians in the West Bank intensify, the Biden administration has tried to deter settler aggression by placing economic sanctions on a handful of Israelis.
In an executive order issued in February, Mr Biden said the “high levels of extremist settler violence, forced displacement of people and villages and property destruction” had reached “intolerable levels” that threaten the peace and stability of the West Bank, Gaza, Israel and the broader region.
Washington has now issued sanctions against 17 people and 14 entities over an array of violent acts and other problematic behaviour against Palestinians in the West Bank.
In the 14 months since the Gaza war began, violence in the West Bank has soared. The UN Office for the Co-ordination of Humanitarian Affairs says about 1,700 Palestinian Bedouin have been forced from their homes by Israeli settlers.
The Biden administration tried to stop such actions by issuing sanctions against people and the outposts they operate if they were identified as being especially violent or aggressive towards Palestinians. Among those sanctioned were Neriya Ben Pazi, Yinon Levy and Moshe Sharvit, who have been accused of attacking and harassing Palestinians.
This year, The National visited two of Mr Ben Pazi's farms, at least one of which has been placed under sanctions by the US. At the first site, we found a family of 10 living in a clapboard house, with farm equipment scattered across the hilltop.
A few kilometres away, down a rough track, we found Mr Ben Pazi working at a separate farm, where a new concrete home was being erected. He was building a pen when The National arrived.
He declined to comment but an American friend who was working alongside him spoke briefly to us, declining to identify himself.
“Neriya doesn't speak,” he said. “I have extensive experience with you guys [the media] – you guys are the champions of twisting and manipulating and lying. We have no desire whatsoever to speak to you guys. I have a lot more that I can say as an American citizen but I won't, besides the fact that I'm super ashamed by the conduct of my government.”
It is unclear how effective the sanctions have been in disrupting the behaviour of the settlers, but Reut Ben Haim, cofounder of Tsav9, said she felt the impact of the sanctions immediately.
“Right away, my credit cards were cancelled,” she told The National shortly after being sanctioned in June.
The mother of eight, whose husband is a US citizen, said the sanctions have complicated her life and made it more difficult for her to operate her business.
Ms Ben Haim said that for every transaction she makes, she has to go to the bank and prove its purpose, and she has to make sure that whoever she is paying is not a US citizen.
But she and other sanctioned Israelis may not have to deal with the pecuniary measures much longer: Mr Trump can wipe them away with the stroke of a pen.
“The sanctions that we have put in place are decisions by the executive branch, under authority given to us, in the State Department's case, and I believe it's true in the Treasury Department's case as well, by an executive order signed by the President,” State Department spokesman Matthew Miller told The National.
“Executive actions, unlike statutes, can be reversed by future executives, and executive orders issued by one president can be withdrawn by future presidents.”
While the incoming administration has yet to publicly address the sanctions against settlers, Mr Trump's choices to oversee the region suggest they may not be in place for much longer.
In August, Mr Rubio, then a senator, wrote a letter to US Secretary of State Antony Blinken, ridiculing the Biden administration for imposing sanctions on Hashomer Yosh, an organisation that provides conscripts to illegal outposts in the West Bank, and Yitzhak Levi Filant, for being involved in “acts of violence” against Palestinians.
“Israel has a functioning judicial system that is fully capable of prosecuting crimes committed within its borders,” Mr Rubio wrote. “Instead of allowing Israel to carry out their duty to investigate and prosecute any alleged crimes, this administration continues to insert itself, in what many could only surmise as appeasing the progressives in the party.”
In the letter, he refers to the West Bank as Judea and Samaria, a biblical reference used by settlers to describe the area.
Mr Huckabee, Mr Trump's choice for ambassador to Israel, has also frequently referred to the area, which is home to an estimated three million Palestinians, by its biblical name. He has also claimed there is “no such thing as a Palestinian”.
The two leaders, who will probably help to steer American policy in the region, point to a return to the approach that Mr Trump took in his first term. He prides himself on being the “most pro-Israel” president in US history and upended decades of established policy in the region during his first term – and may well do the same in his second.
In 2017, Mr Trump broke with long-standing US policy and recognised Jerusalem as the capital of Israel. In 2019, then-secretary of state Mike Pompeo altered Washington's view of settlements – considered illegal under international law – by declaring them not “inconsistent” with international law.
Israeli settlers sanctioned by the Biden administration are banking on Mr Trump again showing that he is their country's best friend.
Liverpool 4-1 Shrewsbury
Liverpool
Gordon (34'), Fabinho (44' pen, 90' 3), Firmino (78')
Shrewsbury
Udoh (27'minutes)
Man of the Match: Kaide Gordon (Liverpool)
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
COMPANY%20PROFILE
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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
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
The biog
Name: Abeer Al Shahi
Emirate: Sharjah – Khor Fakkan
Education: Master’s degree in special education, preparing for a PhD in philosophy.
Favourite activities: Bungee jumping
Favourite quote: “My people and I will not settle for anything less than first place” – Sheikh Mohammed bin Rashid.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
All you need to know about Formula E in Saudi Arabia
What The Saudia Ad Diriyah E-Prix
When Saturday
Where Diriyah in Saudi Arabia
What time Qualifying takes place from 11.50am UAE time through until the Super Pole session, which is due to end at 12.55pm. The race, which will last for 45 minutes, starts at 4.05pm.
Who is competing There are 22 drivers, from 11 teams, on the grid, with each vehicle run solely on electronic power.
Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
The Bio
Hometown: Bogota, Colombia
Favourite place to relax in UAE: the desert around Al Mleiha in Sharjah or the eastern mangroves in Abu Dhabi
The one book everyone should read: 100 Years of Solitude by Gabriel Garcia Marquez. It will make your mind fly
Favourite documentary: Chasing Coral by Jeff Orlowski. It's a good reality check about one of the most valued ecosystems for humanity
THE%C2%A0SPECS
%3Cp%3EEngine%3A%204-cylinder%202.5-litre%20%2F%202-litre%20turbo%0D%3Cbr%3EPower%3A%20188hp%20%2F%20248hp%0D%3Cbr%3ETorque%3A%20244Nm%20%2F%20370Nm%0D%3Cbr%3ETransmission%3A%207-speed%20auto%0D%3Cbr%3EOn%20sale%3A%20now%0D%3Cbr%3EPrice%3A%20From%20Dh110%2C000%0D%3C%2Fp%3E%0A
Read more about the coronavirus
COMPANY%20PROFILE
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Squads
Australia: Finch (c), Agar, Behrendorff, Carey, Coulter-Nile, Lynn, McDermott, Maxwell, Short, Stanlake, Stoinis, Tye, Zampa
India: Kohli (c), Khaleel, Bumrah, Chahal, Dhawan, Shreyas, Karthik, Kuldeep, Bhuvneshwar, Pandey, Krunal, Pant, Rahul, Sundar, Umesh
UAE currency: the story behind the money in your pockets
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
Mohammed bin Zayed Majlis
Company profile
Company name: Dharma
Date started: 2018
Founders: Charaf El Mansouri, Nisma Benani, Leah Howe
Based: Abu Dhabi
Sector: TravelTech
Funding stage: Pre-series A
Investors: Convivialite Ventures, BY Partners, Shorooq Partners, L& Ventures, Flat6Labs
The biog
Favourite food: Tabbouleh, greek salad and sushi
Favourite TV show: That 70s Show
Favourite animal: Ferrets, they are smart, sensitive, playful and loving
Favourite holiday destination: Seychelles, my resolution for 2020 is to visit as many spiritual retreats and animal shelters across the world as I can
Name of first pet: Eddy, a Persian cat that showed up at our home
Favourite dog breed: I love them all - if I had to pick Yorkshire terrier for small dogs and St Bernard's for big
MATCH INFO
Liverpool 0
Stoke City 0
Man of the Match: Erik Pieters (Stoke)
MOUNTAINHEAD REVIEW
Starring: Ramy Youssef, Steve Carell, Jason Schwartzman
Director: Jesse Armstrong
Rating: 3.5/5
WHY%20AAYAN%20IS%20'PERFECT%20EXAMPLE'
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More coverage from the Future Forum
Chelsea 2 Burnley 3
Chelsea Morata (69'), Luiz (88')
Burnley Vokes (24', 43'), Ward (39')
Red cards Cahill, Fabregas (Chelsea)
List of alleged parties
May 12, 2020: PM and his wife Carrie attend 'work meeting' with at least 17 staff
May 20, 2020: They attend 'bring your own booze party'
Nov 27, 2020: PM gives speech at leaving party for his staff
Dec 10, 2020: Staff party held by then-education secretary Gavin Williamson
Dec 13, 2020: PM and his wife throw a party
Dec 14, 2020: London mayoral candidate Shaun Bailey holds staff event at Conservative Party headquarters
Dec 15, 2020: PM takes part in a staff quiz
Dec 18, 2020: Downing Street Christmas party
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
Company%20Profile
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UAE FIXTURES
October 18 – 7.30pm, UAE v Oman, Zayed Cricket Stadium, Abu Dhabi
October 19 – 7.30pm, UAE v Ireland, Zayed Cricket Stadium, Abu Dhabi
October 21 – 2.10pm, UAE v Hong Kong, Zayed Cricket Stadium, Abu Dhabi
October 22 – 2.10pm, UAE v Jersey, Zayed Cricket Stadium, Abu Dhabi
October 24 – 10am, UAE v Nigeria, Abu Dhabi Cricket Oval 1
October 27 – 7.30pm, UAE v Canada, Zayed Cricket Stadium, Abu Dhabi
October 29 – 2.10pm, Playoff 1 – A2 v B3; 7.30pm, Playoff 2 – A3 v B2, at Dubai International Stadium.
October 30 – 2.10pm, Playoff 3 – A4 v Loser of Play-off 1; 7.30pm, Playoff 4 – B4 v Loser of Play-off 2 at Dubai International Stadium
November 1 – 2.10pm, Semifinal 1 – B1 v Winner of Play-off 1; 7.30pm, Semifinal 2 – A1 v Winner of Play-off 2 at Dubai International Stadium
November 2 – 2.10pm, Third place Playoff – B1 v Winner of Play-off 1; 7.30pm, Final, at Dubai International Stadium
The White Lotus: Season three
Creator: Mike White
Starring: Walton Goggins, Jason Isaacs, Natasha Rothwell
Rating: 4.5/5
MATCH INFO
Qalandars 109-3 (10ovs)
Salt 30, Malan 24, Trego 23, Jayasuriya 2-14
Bangla Tigers (9.4ovs)
Fletcher 52, Rossouw 31
Bangla Tigers win by six wickets
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
Company%20profile
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