JERUSALEM // The deal between Hamas and Israel for the release of 1,027 Palestinian detainees and one captured Israeli soldier is the most dramatic but not the only sign of cooperation between the two enemies.
Hamas has virtually halted rocket fire at Israel from the Gaza Strip and Israel is spending millions of dollars to expand a commercial crossing into the territory while it loosens its blockade of the coastal enclave and its 1.5 million residents.
Israel and Hamas recognise that their ceasefire and commercial cooperation are mutually beneficial in buying time and bolstering flagging support at home, analysts say. In particular, Israel's prime minister, Benjamin Netanyahu, is struggling with protests against his government's economic policies and with fraying ties with two of its key regional allies, Egypt and Turkey.
There is "an unwritten agreement for maintaining a full truce between Gaza and Israel that is managed by Hamas's leadership in Gaza," said Mahdi Abdul Hadi, a Palestinian political analyst and founder of Palestinian Academic Society for the Study of International Affairs, in Jerusalem.
Israel views Hamas as useful in preventing rocket attacks against southern Israeli towns that border the strip, and has never enjoyed such extended lulls before, Mr Abdul Hadi said.
Despite the uneasy detente, Israel's leaders are loath to publicly praise the movement, which in the past carried out a campaign of suicide attacks on Israeli cafes and buses.
Both sides also know that their ties, built on convenience and mutual benefit, could deteriorate overnight.
Hani Masri, a Palestinian political analyst in Ramallah, pointed out that a crisis similar to Israel's invasion of Gaza in December 2008 could easily happen again.
For the time being, he said, the interests of both sides mesh, leading to the compromises that both made for the release of Palestinian detainees and Gilad Shalit, who was captured by militants on the Gaza border in 2006.
Hamas backed down from its initial demand that Israel release a number of high-profile Palestinian prisoners, including the Fatah leader Marwan Barghouti, in exchange for Mr Shalit.
For its part, Israel agreed as part of the deal to free 279 Palestinians serving life sentences.
Mr Masri said the compromises were part of a deliberate calculation by both sides to undercut the recent boost of Palestinian popular support for Mahmoud Abbas after the Palestinian Authority president's bid for statehood at the United Nations. Both Israel and Hamas opposed the initiative.
"Hamas is more flexible because its situation is more complicated after the achievement of Abu Mazen in the United Nations," he said.
Talal Okal, a political analyst in Gaza, said Hamas's precarious situation in Syria, where the group maintains its headquarters, was a reason for it not to antagonise Israel.
The group's fear that it may be expelled by the government of Bashar Al Assad has forced it to adopt a more cautious approach.
He said he believes Israel also has a stake in not damaging Hamas's control over Gaza, particularly since the group struck a reconciliation accord with Mr Abbas's rival Fatah faction in May. Mr Netanyahu opposes this deal.
"From the Israeli side, the prisoner exchange deal shows that Israel is giving Hamas a chance to re-balance the power between itself and Fatah," he said.
At the same time, "everyone knows that Hamas is securing Israel's border. Israel knows that. The Arabs know that. The Americans know that," Mr Okal said.
This could actually backfire in terms of popularity among Palestinians, he said.
"Gazans all know this is a show. They see the contradiction by what is said by Hamas about Israel and what they do on the ground."
hnaylor@thenational.ae
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
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Transmission: 10-speed auto
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Zakat definitions
Zakat: an Arabic word meaning ‘to cleanse’ or ‘purification’.
Nisab: the minimum amount that a Muslim must have before being obliged to pay zakat. Traditionally, the nisab threshold was 87.48 grams of gold, or 612.36 grams of silver. The monetary value of the nisab therefore varies by current prices and currencies.
Zakat Al Mal: the ‘cleansing’ of wealth, as one of the five pillars of Islam; a spiritual duty for all Muslims meeting the ‘nisab’ wealth criteria in a lunar year, to pay 2.5 per cent of their wealth in alms to the deserving and needy.
Zakat Al Fitr: a donation to charity given during Ramadan, before Eid Al Fitr, in the form of food. Every adult Muslim who possesses food in excess of the needs of themselves and their family must pay two qadahs (an old measure just over 2 kilograms) of flour, wheat, barley or rice from each person in a household, as a minimum.
SPECS
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More on Coronavirus in France
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
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
In the Restaurant: Society in Four Courses
Christoph Ribbat
Translated by Jamie Searle Romanelli
Pushkin Press
Killing of Qassem Suleimani
Squad
Ali Kasheif, Salim Rashid, Khalifa Al Hammadi, Khalfan Mubarak, Ali Mabkhout, Omar Abdulrahman, Mohammed Al Attas, Abdullah Ramadan, Zayed Al Ameri (Al Jazira), Mohammed Al Shamsi, Hamdan Al Kamali, Mohammed Barghash, Khalil Al Hammadi (Al Wahda), Khalid Essa, Mohammed Shaker, Ahmed Barman, Bandar Al Ahbabi (Al Ain), Al Hassan Saleh, Majid Suroor (Sharjah) Walid Abbas, Ahmed Khalil (Shabab Al Ahli), Tariq Ahmed, Jasim Yaqoub (Al Nasr), Ali Saleh, Ali Salmeen (Al Wasl), Hassan Al Muharami (Baniyas)
Florence and the Machine – High as Hope
Three stars
Like a Fading Shadow
Antonio Muñoz Molina
Translated from the Spanish by Camilo A. Ramirez
Tuskar Rock Press (pp. 310)
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TRAINING FOR TOKYO
A typical week's training for Sebastian, who is competing at the ITU Abu Dhabi World Triathlon on March 8-9:
- Four swim sessions (14km)
- Three bike sessions (200km)
- Four run sessions (45km)
- Two strength and conditioning session (two hours)
- One session therapy session at DISC Dubai
- Two-three hours of stretching and self-maintenance of the body
ITU Abu Dhabi World Triathlon
For more information go to www.abudhabi.triathlon.org.