Live updates: Follow the latest on Israel-Gaza
Yair Lapid, the leader of Israel’s opposition, outlined a road map towards ending the war in Gaza and restoring peace in the Middle East after more than a year of conflict that still threatens to spread across the region.
In an article in The National, Mr Lapid, who is also a former prime minister, said that the goal of Israel establishing relations with Saudi Arabia is a “single organising principle that deals with all the arenas in which Israel is involved”. It could lead to a separate Palestinian state being established, he added.
Mr Lapid’s views about how to reach a plan that “appears to be acceptable to all the relevant players” come as Israel’s far-right government, led by Prime Minister Benjamin Netanyahu, faces accusations at home and abroad that it is deliberately avoiding a long-term strategy for the Gaza War, in a bid to keep the coalition together. More than 44,200 people have been killed in Gaza and more than 3,750 in Lebanon since October 7 last year.
Perceptions have rarely been higher among Israelis and Palestinians that a peaceful, diplomatic solution to the conflict can be found, as fears increase that Israel will use a new sympathetic American administration to seize significant amounts of Palestinian land.
Mr Lapid said the recent victory of president-elect Donald Trump was an “opportunity for Israel”. He said the new US administration “is not afraid of bold initiatives", adding that Israel can work with it “from day one on changing the face of the Middle East”. Opposition parties in Israel are continuing to lose ground in opinion polls to Mr Netanyahu, whose slow but steady increase in popularity bucks previously widespread predictions in Israel at the beginning of the war that he could not remain in office.
The trend has been spurred by several recent tactical Israeli successes, particularly during its invasion of Lebanon, which contrasts the widespread security failures during the October 7 attacks. About 1,200 people were killed in the Hamas-led attacks on southern Israel, which also saw more than 251 people taken hostage.
Mr Lapid wrote that a “strategic victory for Israel” would be based on diplomatic initiatives that include the return of Israeli hostages, replacing Hamas in Gaza with a civilian government, removing Hezbollah from Israel’s northern border and building a regional coalition against Iran. He added that the path towards this diplomatic process would start with the release of Israeli hostages during a transitional period in Gaza, alongside a “permanent arrangement” in Lebanon. An international force would enter Gaza in the transitional period that “could include the UAE, Egypt, Morocco and a civilian arm of the Palestinian Authority”.
A regional conference would then be convened in Saudi Arabia to consolidate these elements, as well as work to “halt the progress of the Iranian nuclear programme by diplomatic or military means, and to stop Iran's attempts to achieve hegemony in the Middle East through proxy forces”.
The conference would then work towards the establishment of relations with Saudi Arabia and publish a statement “according to which all parties will work to create the conditions for a future separation between Israelis and the Palestinians, according to the two-state principle”.
Mr Lapid doubled down on accusations that the Netanyahu government is not capitalising on widespread desire for a diplomatic regional solution because it “is not ready to accept that the [Palestinian Authority] will be part of any agreement”. It has an hawkish attitude towards the Palestinian Authority, many of whose members it accuses of supporting terror and delegitimising the state of Israel in international diplomatic forums such as the UN.
“Opposition to the PA's involvement in the Saudi normalisation process stems mainly from domestic political considerations,” Mr Lapid said. “This is an enormous mistake. Israel is denying itself a strategic victory that would benefit its security and its economy and improve its international standing. There is no victory without a diplomatic element. Israel can and should initiate a new regional order.”
Breast cancer in men: the facts
1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.
2) Symptoms can include a lump, discharge, swollen glands or a rash.
3) People with a history of cancer in the family can be more susceptible.
4) Treatments include surgery and chemotherapy but early diagnosis is the key.
5) Anyone concerned is urged to contact their doctor
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
Baby Driver
Director: Edgar Wright
Starring: Ansel Elgort, Kevin Spacey, Jamie Foxx, Lily James
Three and a half stars
RedCrow Intelligence Company Profile
Started: 2016
Founders: Hussein Nasser Eddin, Laila Akel, Tayeb Akel
Based: Ramallah, Palestine
Sector: Technology, Security
# of staff: 13
Investment: $745,000
Investors: Palestine’s Ibtikar Fund, Abu Dhabi’s Gothams and angel investors
Dr Afridi's warning signs of digital addiction
Spending an excessive amount of time on the phone.
Neglecting personal, social, or academic responsibilities.
Losing interest in other activities or hobbies that were once enjoyed.
Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.
Experiencing sleep disturbances or changes in sleep patterns.
What are the guidelines?
Under 18 months: Avoid screen time altogether, except for video chatting with family.
Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.
Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.
Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.
Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.
Source: American Paediatric Association
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