GENEVA // Palestinian president Mahmud Abbas on Monday urged the international community to protect the two-state solution, in a message aimed at Israel and the new US administration of President Donald Trump.
At a White House meeting earlier this month, both Mr Trump and Israeli prime minister Benjamin Netanyahu appeared to back away from the internationally supported idea of the establishment of an independent Palestine alongside Israel.
In an address to the United Nations Human Rights Council in Geneva, Mr Abbas called on states that believe in two states “to come to the defence of that solution” and recognise the state of Palestine.
“This solution must be protected from any attempt to withdraw from it or simply disregard it,” he said.
The international community, including the US, has long supported the idea of a two-state solution as the best way to create peace between Israel and the Palestinians.
In January, dozens of countries reiterated their support for this goal at an international conference in France, days before Mr Trump took office.
But at a joint press conference with Mr Trump on February 15, Mr Netanyahu made no mention of the two-state solution. Instead, he talked of searching for “new ways” forward, including a regional approach involving other Arab countries.
Mr Trump, meanwhile, said he could favour any agreement between the parties, including a single Israeli-Palestinian state, a solution that neither side favours.
He also referred to a “much bigger deal” involving “many countries”.
Mr Abbas said he is ready to work in a “positive spirit” with Mr Trump, but rejected the idea of an interim agreement or single state.
“We should no longer be speaking of integrating Palestine within a larger regional framework and that is precisely what the government of Israel is attempting to do by withdrawing from progress previously achieved,” he said.
He also denounced Israel’s settlement activity on occupied lands claimed by the Palestinians and Israel’s passage this month of a law meant to retroactively legalise thousands of West Bank settlement homes built unlawfully on private Palestinian land.
He said the law “legitimises the theft of occupied Palestinian lands”.
Mr Abbas also cautioned against the transfer of any embassy to Jerusalem, a scenario raised by Mr Trump.
* Associated Press
Match info
Uefa Champions League Group F
Manchester City v Hoffenheim, midnight (Wednesday, UAE)
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 wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
Fourth Arab Economic and Social Development Summit
As he spoke, Mr Aboul Gheit repeatedly referred to the need to tackle issues affecting the welfare of people across the region both in terms of preventing conflict and in pushing development.
Lebanon is scheduled to host the fourth Arab Economic and Social Development Summit in January that will see regional leaders gather to tackle the challenges facing the Middle East. The last such summit was held in 2013. Assistant Secretary-General Hossam Zaki told The National that the Beirut Summit “will be an opportunity for Arab leaders to discuss solely economic and social issues, the conference will not focus on political concerns such as Palestine, Syria or Libya". He added that its slogan will be “the individual is at the heart of development”, adding that it will focus on all elements of human capital.
