What is the three-phase ceasefire deal Hamas agreed to?

Live updates: Follow the latest on Israel-Gaza

Hamas on Monday agreed to a three-phase deal brokered by Egypt and Qatar for a ceasefire in Gaza that Israel said was not acceptable because terms had been “softened”.

The US, which alongside Qatar and Egypt has played a mediation role in the talks, said it was studying the Hamas response and would discuss it with allies in the Middle East.

Hamas said that its chief, Ismail Haniyeh, had informed Qatari and Egyptian mediators that the group accepted their proposal for a ceasefire.

Israeli Prime Minister Benjamin Netanyahu's office later said that the truce proposal fell short of Israel's demands but Israel would send a delegation to meet negotiators to try to reach an agreement.

According to the text of the Egyptian-Qatari proposal seen by The National, the deal agreed to by Hamas includes the following points:

An Israeli tank operates along the Gaza border on Monday. Reuters

Phase 1: 42-day ceasefire

Temporary cessation of mutual military operations between the two parties, and the withdrawal of Israeli forces eastward and away from densely populated areas to an area along the border in all areas of Gaza, including the Gaza Valley.
Cessation of aviation (military and reconnaissance) in the Gaza Strip for 10 hours a day, and 12 hours on the days of hostage releases.
The return of the internally displaced to their original areas of residence and withdrawal from the Gaza Valley, the Netzarim axis and the Kuwait roundabout.
From day one, Gaza would be given intensive and sufficient quantities of humanitarian aid, relief materials and fuel. Entry of 600 lorries per day, including 300 for the north and 50 lorries of fuel needed to operate the electricity station and the equipment needed to remove rubble, would be allowed to restore and operate hospitals, health centres and bakeries in all areas of the enclave. This will continue throughout all stages of the agreement.
On day three, after the release of three hostages, Israeli forces will withdraw completely from Al Rasheed Street eastward to Salah Al Din Street and dismantle military sites and installations in the area to allow those displaced to return to their areas of residence. They would also allow entry of humanitarian aid from Al Rasheed Street without any obstacles.
On day 22, after the release of half of the hostages, including female soldiers, Israeli forces will withdraw from the centre of the Gaza Strip east of Salah Al Din Street to a nearby area along the border.
During the first phase, Hamas would release 33 Israeli hostages, both alive or dead, including women (civilians and soldiers), children (under the age of 19, other than soldiers), those over the age of 50, and sick and wounded civilians, in exchange for numbers of detainees in Israeli prisons.
Indirect talks will begin between the two parties no later than day 16 to discuss details of the second phase of the agreement and the further exchange of detainees and hostages, including males and soldiers.

Hamas handed over some hostages to the International Red Cross during a short truce in late November. Reuters

Phase 2: Return of 'sustainable calm'

An agreement to restore a “sustainable calm” (cessation of military and hostile operations) to Gaza. During this phase, both sides would agree to an exchange of detainees to include all remaining Israeli male hostages including captured soldiers.
Israel would agree to a complete withdrawal of its forces from the enclave.

Phase 3: End of blockade and reconstruction

The completion of exchanging bodies.
Ending the complete blockade on the Gaza Strip.
The introduction of a reconstruction plan for three to five years, including homes, complexes, and infrastructure. Parties would also agree on compensation for all those affected, under the supervision of several countries and organisations, including Egypt, Qatar, and the UN.
Qatar, Egypt, the US and the UN would be guarantors of the agreement.

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On Instagram: @WithHopeUAE

Although social media can be harmful to our mental health, paradoxically, one of the antidotes comes with the many social-media accounts devoted to normalising mental-health struggles. With Hope UAE is one of them.
The group, which has about 3,600 followers, was started three years ago by five Emirati women to address the stigma surrounding the subject. Via Instagram, the group recently began featuring personal accounts by Emiratis. The posts are written under the hashtag #mymindmatters, along with a black-and-white photo of the subject holding the group’s signature red balloon.
“Depression is ugly,” says one of the users, Amani. “It paints everything around me and everything in me.”
Saaed, meanwhile, faces the daunting task of caring for four family members with psychological disorders. “I’ve had no support and no resources here to help me,” he says. “It has been, and still is, a one-man battle against the demons of fractured minds.”
In addition to With Hope UAE’s frank social-media presence, the group holds talks and workshops in Dubai. “Change takes time,” Reem Al Ali, vice chairman and a founding member of With Hope UAE, told The National earlier this year. “It won’t happen overnight, and it will take persistent and passionate people to bring about this change.”

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.

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Tax authorities are increasingly using data already available across multiple filings to identify audit risks.

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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