Live updates: Follow the latest news on Israel-Gaza
The UN General Assembly adopted on Tuesday a resolution demanding an immediate humanitarian ceasefire in the two-month-long Israel-Gaza war after the US vetoed the same call last week at a Security Council meeting.
The resolution, which was proposed in the name of 22 Arab countries, was co-sponsored by more than 100 states. It was approved with 153 votes in favour, 10 against and 23 abstentions.
UN General Assembly resolutions are non-binding in nature, primarily serving as symbolic expressions of global sentiment.
Expressing concern at the “catastrophic humanitarian situation in the Gaza Strip”, the resolution “demands an immediate humanitarian ceasefire,” and calls for the protection of civilians, humanitarian access, and the “immediate and unconditional” release of all hostages.
It reiterates the call for all warring parties to comply with international law, specifically with regard to the protection of civilians.
Palestine’s UN envoy Riyad Mansour said the overwhelming vote in favour of a humanitarian ceasefire in Gaza, marked a "historic day".
"Today was a historic day in terms of the powerful message that was sent from the General Assembly. And it is our collective duty to continue in this path until we see an end to this aggression against our people," said Mr Mansour.
“This draft resolution demands an immediate humanitarian ceasefire. Let me repeat, demands … it does not call for or urges ... it demands."
Speaking ahead of the vote, Egypt’s UN ambassador Osama Abdel Khalek, told member states the draft resolution tabled today is “very simple, clear and explicit” and only includes four operative paragraphs.
However, the implementation of these paragraphs has yet to happen by the international community, even though the Palestinians are subjected to “barbaric attacks” by Israeli occupation forces against civilians in Gaza, he said.
“This has led to an unbearable humanitarian suffering. It has threatened international peace and security,” he noted.
Washington’s proposed amendment, which condemned and rejected “the heinous terrorist attacks by Hamas” on October 7, and Austria's amendment stating that hostages held in Gaza are “held by Hamas and other groups”, failed to secure the two-thirds majority needed to pass.
Linda Thomas-Greenfield, Washington’s UN envoy, said “any ceasefire right now would be temporary at the best and dangerous at worst”.
UN Security Council envoys visit Gaza border to demand ceasefire - video
Earlier on Tuesday, Mr Mansour accused the US of politicising the issue.
“We are determined that we will not allow such amendments to succeed we will oppose them,” he told reporters at UN headquarters.
The US and Israel oppose a ceasefire because they believe it would only benefit Hamas.
Washington instead supports extended humanitarian pauses in fighting to protect civilians and allow the release of hostages taken by Palestinian militants in the October 7 attack on Israel.
In October, the General Assembly called for “an immediate, durable and sustained humanitarian truce leading to a cessation of hostilities” in a resolution adopted with 121 votes in favour, 14 against – including the US – and 44 abstentions.
Israel has said it will continue its siege of Gaza until all hostages are released and Hamas is destroyed.
But according to a report by the International Crisis Group, destroying Hamas “will be a tall order without decimating what remains of Gaza”.
“The human toll is already almost unimaginable,” it added. “The longer the campaign drags on, the graver the danger it triggers a wider Middle East war.”
US President Joe Biden warned on Tuesday that Israel was losing international support because of its “indiscriminate bombing” of Gaza.
“Israel's security can rest on the United States, but right now it has more than the United States. It has the European Union, it has Europe, it has most of the world supporting them,” Mr Biden said during a re-election fundraising event.
“They’re starting to lose that support by indiscriminate bombing that takes place.”
The vote by the 193-member General Assembly comes a day after 12 Security Council ambassadors visited the Egyptian side of the Rafah border crossing, where limited humanitarian aid deliveries have been made to Gaza.
The trip came as the 15-member council negotiates a UAE-drafted resolution, seen by The National, that demands the warring parties “allow the use of all land, sea and air routes to and throughout” Gaza for aid, including through the “Gaza port and available border crossings”.
It would also establish a UN-run aid monitoring mechanism in Gaza Strip “with notification by the United Nations to the Palestinian Authority and to Israel as the occupying power, in order to confirm the humanitarian nature of these relief consignments”.
It was not immediately known when the draft resolution could be put to a vote.
Latest from Israel-Gaza war – in pictures
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 WATCH
Facebook: TheNationalNews
Twitter: @thenationalnews
Instagram: @thenationalnews.com
TikTok: @thenationalnews
Our family matters legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
6 UNDERGROUND
Director: Michael Bay
Stars: Ryan Reynolds, Adria Arjona, Dave Franco
2.5 / 5 stars
Gifts exchanged
- King Charles - replica of President Eisenhower Sword
- Queen Camilla - Tiffany & Co vintage 18-carat gold, diamond and ruby flower brooch
- Donald Trump - hand-bound leather book with Declaration of Independence
- Melania Trump - personalised Anya Hindmarch handbag
In numbers: China in Dubai
The number of Chinese people living in Dubai: An estimated 200,000
Number of Chinese people in International City: Almost 50,000
Daily visitors to Dragon Mart in 2018/19: 120,000
Daily visitors to Dragon Mart in 2010: 20,000
Percentage increase in visitors in eight years: 500 per cent
The%20specs%3A%202024%20Mercedes%20E200
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2.0-litre%20four-cyl%20turbo%20%2B%20mild%20hybrid%0D%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E204hp%20at%205%2C800rpm%20%2B23hp%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E320Nm%20at%201%2C800rpm%20%2B205Nm%20hybrid%20boost%0D%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E9-speed%20auto%0D%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E7.3L%2F100km%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ENovember%2FDecember%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh205%2C000%20(estimate)%3C%2Fp%3E%0A
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
Nepotism is the name of the game
Salman Khan’s father, Salim Khan, is one of Bollywood’s most legendary screenwriters. Through his partnership with co-writer Javed Akhtar, Salim is credited with having paved the path for the Indian film industry’s blockbuster format in the 1970s. Something his son now rules the roost of. More importantly, the Salim-Javed duo also created the persona of the “angry young man” for Bollywood megastar Amitabh Bachchan in the 1970s, reflecting the angst of the average Indian. In choosing to be the ordinary man’s “hero” as opposed to a thespian in new Bollywood, Salman Khan remains tightly linked to his father’s oeuvre. Thanks dad.
SANCTIONED
- Kirill Shamalov, Russia's youngest billionaire and previously married to Putin's daughter Katarina
- Petr Fradkov, head of recently sanctioned Promsvyazbank and son of former head of Russian Foreign Intelligence, the FSB.
- Denis Bortnikov, Deputy President of Russia's largest bank VTB. He is the son of Alexander Bortnikov, head of the FSB which was responsible for the poisoning of political activist Alexey Navalny in August 2020 with banned chemical agent novichok.
- Yury Slyusar, director of United Aircraft Corporation, a major aircraft manufacturer for the Russian military.
- Elena Aleksandrovna Georgieva, chair of the board of Novikombank, a state-owned defence conglomerate.
'Of Love & War'
Lynsey Addario, Penguin Press
UEFA CHAMPIONS LEAGUE FIXTURES
All kick-off times 10.45pm UAE ( 4 GMT) unless stated
Tuesday
Sevilla v Maribor
Spartak Moscow v Liverpool
Manchester City v Shakhtar Donetsk
Napoli v Feyenoord
Besiktas v RB Leipzig
Monaco v Porto
Apoel Nicosia v Tottenham Hotspur
Borussia Dortmund v Real Madrid
Wednesday
Basel v Benfica
CSKA Moscow Manchester United
Paris Saint-Germain v Bayern Munich
Anderlecht v Celtic
Qarabag v Roma (8pm)
Atletico Madrid v Chelsea
Juventus v Olympiakos
Sporting Lisbon v Barcelona
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
Titanium Escrow profile
Started: December 2016
Founder: Ibrahim Kamalmaz
Based: UAE
Sector: Finance / legal
Size: 3 employees, pre-revenue
Stage: Early stage
Investors: Founder's friends and Family
BRAZIL SQUAD
Alisson (Liverpool), Daniel Fuzato (Roma), Ederson (Man City); Alex Sandro (Juventus), Danilo (Juventus), Eder Militao (Real Madrid), Emerson (Real Betis), Felipe (Atletico Madrid), Marquinhos (PSG), Renan Lodi (Atletico Madrid), Thiago Silva (PSG); Arthur (Barcelona), Casemiro (Real Madrid), Douglas Luiz (Aston Villa), Fabinho (Liverpool), Lucas Paqueta (AC Milan), Philippe Coutinho (Bayern Munich); David Neres (Ajax), Gabriel Jesus (Man City), Richarlison (Everton), Roberto Firmino (Liverpool), Rodrygo (Real Madrid), Willian (Chelsea).
