JERUSALEM // Hardliners in the Likud party of the Israeli prime minister, Benjamin Netanyahu, were elected into key positions in the party's governing institutions early Monday, a move that could create difficulties in making concessions to the Palestinians.
The deputy defence minister, Danny Danon, an outspoken opponent of the two-state solution, won the vote for the position of chairman of the party's Central Committee, a Likud spokeswoman said.
Another hardliner, the deputy foreign minister, Zeev Elkin, took over the Likud bureau, which outlines party ideology.
About 78 per cent of the 3,600 members of the Likud Central Committee took part in the vote, the spokeswoman said. Likud's chairman, Mr Netanyahu, distanced himself from the process and voted from a ballot brought to his residence in Jerusalem.
Ballots were cast on Sunday, as the United States secretary of state, John Kerry, wrapped up four days of intensive shuttle diplomacy in a bid to bring Israel and the Palestinians back to the negotiating table.
Mr Kerry held 13 hours of talks with Mr Netanyahu and about six hours with Palestinian president, Mahmud Abbas. The American efforts ended without a breakthrough, a senior Palestinian official said, although the US secretary hailed "real progress".
After Monday's party election, Mr Netanyahu remains leader of Likud, but his power diminished when Mr Danon and Mr Elkin, seen as rebels, secured their new positions.
"Netanyahu lost the Likud", read a headline in the top-selling Yediot Aharonot daily, citing a senior party official who said that the premier failed to find a candidate who would run for any of the party's key posts.
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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
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