Biden calls Israel's Gaza response 'over the top'

Live updates: Follow the latest news on Israel-Gaza

US President Joe Biden on Thursday levelled some of his most direct criticism at Israel since it invaded the Gaza Strip in October, saying the actions of its military have been “over the top”.

Mr Biden also said he was working “tirelessly” to push for a deal that would lead to a “sustained pause” in the fighting.

“I’m of the view, as you know, that the conduct of the response in the Gaza Strip has been over the top,” Mr Biden said in remarks from the White House, during which he primarily spoke about the findings of an investigation into his handling of classified documents.

Mr Biden, who is under immense political pressure from progressives and the Arab-American community to bring about a ceasefire in Gaza, said he succeeded in getting Israel and Egypt to allow more aid into the besieged enclave, where health authorities say more than 27,800 people have been killed.

He also said he was “pushing very hard” for a deal that would lead to Hamas releasing its remaining hostages in return for a ceasefire.

“I’ve been working tirelessly in this deal … to lead to sustained pause in the fighting in the actions taking place in the Gaza Strip,” Mr Biden said.

Despite intense US and international efforts to bring about a truce, Israeli Prime Minister Benjamin Netanyahu appeared to dismiss such talk on Wednesday and vowed his country's military would keep fighting against Hamas to achieve “absolute victory”.

Mr Biden in December said Israel was losing international support due to its “indiscriminate bombing” of Gaza, but the US has nonetheless continued to back Israel’s offensive after the Hamas attack on October 7. About 1,200 people were killed in the assault by militants, according to Israeli authorities.

The war has become a political albatross for Mr Biden, who frequently faces cries of “Genocide Joe” from protesters at campaign events.

The White House on Thursday said it would not support any plans by Israel for a major military operation in the southern Gazan city of Rafah, because such a move would spell disaster for Palestinian civilians seeking refuge there.

US National Security Council spokesman John Kirby said Secretary of State Antony Blinken made US concerns about such operations clear during meetings with Israeli officials. Mr Blinken has completed his fifth tour of the Middle East since the outbreak of the Gaza war, during which he pushed for peace in talks with regional leaders.

Latest from the Israel-Gaza war – in pictures

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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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