Live updates: Follow the latest news on Israel-Gaza
With each day of Israel’s unrelenting bombardment and ground assault of the Gaza Strip, the pressure on US President Joe Biden to call for a ceasefire builds.
As the death toll in the densely populated enclave approaches 20,000 people, according to Gaza officials, and images of dead and gravely wounded children are seen across the world, Mr Biden has remained resolute in his support of Israel and its war efforts.
But a chink in his unyielding support may now be showing. On Tuesday, he offered his strongest rebuke yet of Israel’s military actions in Gaza, calling its bombings “indiscriminate”.
“Israel’s security can rest on the United States, but right now it has more than the United States," Mr Biden told a fund-raising event.
"It has the European Union, it has Europe, it has most of the world supporting them.
“They’re starting to lose that support by indiscriminate bombing that takes place.”
The White House tried to play down the comments and the Pentagon has refused to say if it agrees with the Commander-in-Chief's assessment.
“The President was reflecting a concern that we have had for some time, and will continue to have as this military operation proceeds, about the need for reducing civilian harm and being as precise and careful and deliberate as possible,” National Security Council spokesman John Kirby said.
As the war has progressed, US officials including Secretary of State Antony Blinken have increasingly called on Israel to do more to protect Palestinian civilians.
But their words appear to have yielded few results, with Israel's military shift to the south of the Gaza Strip as deadly as its initial assault on the north.
And even as US leaders sound a more critical public tone, Washington has continued to support Israel’s military actions.
Last week, the US vetoed a UN resolution for an immediate ceasefire, the lone dissenting voice on the Security Council, expressing outrage that the measure did not include a condemnation of the October 7 Hamas attacks.
The State Department went so far as to bypass Congress to push the sale of about 13,000 tank rounds to Israel, despite acknowledging a “gap” between Israel’s intention to protect civilians and the results.
“In the case of this President, I think his frame has evolved in relation to the exponential rise of Palestinian deaths and the humanitarian catastrophe in Gaza,” said Aaron David Miller, a former State Department official and a senior fellow at the Carnegie Endowment for International Peace.
“[But] even though the rhetoric has essentially gotten tougher, watch what American presidents do. Don't always watch what they say.”
Mr Biden is also under intense domestic pressure as calls for a ceasefire grow and support for Israel appears to wane.
A poll last month showed an 11 per cent drop in Americans who believed Washington should support Israel.
Mr Biden, a self-proclaimed Zionist who has a more than 50-year relationship with Israel, must next year answer to voters.
“The Israeli operational clock in Gaza is measured in months,” Mr Miller said.
“Biden's political clock is measured in weeks, and it is quite conceivable that by January – and I think the administration has January in mind – by January they're expecting to see an end to the intense kinetic military operations Israeli conducted in the north and south.”
Mr Miller told The National that Mr Biden can maintain the same level of support and defence of Israel for another six weeks tops, an estimate shared by other regional analysts.
US media reports including by The New York Times suggest that US officials have told the Israeli authorities that the intensity of the bombardment needs to be reduced in a matter of weeks.
Despite this, on Israel's Minister of Defence Yoav Gallant said on Thursday that the country needed months to reach its objective of destroying Hamas.
“It will require a long period of time – it will last more than several months, but we will win and we will destroy them,” Mr Gallant said.
Ghaith Al Omari, a senior fellow at the Washington Institute for Near East Policy, said he thought the US would ultimately support Israel longer than a few weeks.
“What we're going to start seeing more and more is what we're seeing right now, which is an occasional kind of expression of frustration from maybe spokespeople," Mr Al Omari told The National.
"But when it comes to the principles, they will continue showing support. I just don't see this eroding in the next two or three weeks."
For now, Israelis can bank on Mr Biden's support, but that may change in the new year if the bombardment continues unabated.
Latest from the Israel-Gaza war – in pictures
RESULT
Huddersfield Town 1 Manchester City 2
Huddersfield: Otamendi (45' 1 og), van La Parra (red card 90' 6)
Man City: Agüero (47' pen), Sterling (84')
Man of the match: Christopher Schindler (Huddersfield Town)
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
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Price, base Dh485,000 (GranTurismo) and Dh575,000 (GranCabrio)
Engine 4.7L V8
Transmission Six-speed automatic
Power 460hp @ 7,000rpm
Torque 520Nm @ 4,750rpm
Fuel economy, combined 14.3L (GranTurismo) and 14.5L (GranCabrio) / 100km
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
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UAE currency: the story behind the money in your pockets
The specs: 2018 Mazda CX-5
Price, base / as tested: Dh89,000 / Dh130,000
Engine: 2.5-litre four-cylinder
Power: 188hp @ 6,000rpm
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Fuel consumption, combined: 7.1L / 100km
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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
All about the Sevens
Cape Town Sevens on Saturday and Sunday: Pools A – South Africa, Kenya, France, Russia; B – New Zealand, Australia, Spain, United States; C – England, Scotland, Argentina, Uganda; D – Fiji, Samoa, Canada, Wales
HSBC World Sevens Series standing after first leg in Dubai 1 South Africa; 2 New Zealand; 3 England; 4 Fiji; 5 Australia; 6 Samoa; 7 Kenya; 8 Scotland; 9 France; 10 Spain; 11 Argentina; 12 Canada; 13 Wales; 14 Uganda; 15 United States; 16 Russia
More from Neighbourhood Watch:
Race card
6.30pm: Maiden (TB) Dh 82,500 (Dirt) 1.600m
7.05pm: Maiden (TB) Dh 82,500 (D) 2,000m
7.50pm: Handicap (TB) Dh 82,500 (D) 1,600m
8.15pm: The Garhoud Sprint Listed (TB) Dh 132,500 (D) 1,200m
8.50pm: The Entisar Listed (TB) Dh 132,500 (D) 2,000m
9.25pm: Conditions (TB) Dh 120,000 (D) 1,400m
How to join and use Abu Dhabi’s public libraries
• There are six libraries in Abu Dhabi emirate run by the Department of Culture and Tourism, including one in Al Ain and Al Dhafra.
• Libraries are free to visit and visitors can consult books, use online resources and study there. Most are open from 8am to 8pm on weekdays, closed on Fridays and have variable hours on Saturdays, except for Qasr Al Watan which is open from 10am to 8pm every day.
• In order to borrow books, visitors must join the service by providing a passport photograph, Emirates ID and a refundable deposit of Dh400. Members can borrow five books for three weeks, all of which are renewable up to two times online.
• If users do not wish to pay the fee, they can still use the library’s electronic resources for free by simply registering on the website. Once registered, a username and password is provided, allowing remote access.
• For more information visit the library network's website.