Gaza's ruling militant group Hamas has said there is a cross-factional agreement to hold elections in the besieged enclave, which would be the first in 18 years.
Speaking to local Palestinian outlet Quds News, Hamas spokesman Hazem Qassem said a meeting was held with Palestine's Central Elections Committee and the armed factions in the Gaza Strip.
“There was a consensus that the atmosphere was very positive in the Gaza Strip and the conditions were completely favourable for holding these elections,” Mr Qassem said. Hamas is “ready” for the polls, he added.
Mr Qassem put the onus on the Palestinian Authority to take the next steps forward.
“We hope that the election date will be set as soon as possible and this matter requires the government to quickly issue a decision in this regard,” he said.
In August, Hamas leaders pushed for holding municipal elections for the first time since 2006 in Gaza. At the time, Abdel Latif Al Qanou, spokesman for the militant group, said that elections are a “natural right” of Palestinians.
The CEC said it was waiting for approval from the cabinet to hold polls, without specifying when they might take place.
Gazan researcher Ahmad Bassyouni says although similar promises were made by Hamas officials of holding elections in the past, there might be a glimmer of hope this time.
"There are student council elections that are scheduled to be held in April and with every university in Gaza belonging to one faction or another," he told The National. "If they're held, the elections will provide some momentum for municipal elections."
If municipal elections are held in Gaza, and Fatah prevails, Mr Bassyouni believes the Palestinian Authority will be more inclined to hold legislative and presidential polls it has been promising since 2021, that have been cancelled with authorities citing Israel's prevention of voting in Jerusalem.
In 2021 pre-election polls showed that Palestinian President and head of the ruling Fatah party, Mahmoud Abbas, was likely to lose in a presidential vote.
Although any municipal elections in Gaza require cross-factional approval, Mr Bassyouni believes finding a compromise should be simple.
"They really don't need all this tactical manoeuvring," he said. "Every faction can nominate a candidate and a vote can be held and then if there are any disputes, they can be sorted out later. I'm not sure why it's taking all this time and planning."
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
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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
Killing of Qassem Suleimani
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