North Korean leader Kim Jong-un arrived in Beijing by train on Tuesday to attend a military parade with senior Chinese and Russian officials. The visit marks his first trip abroad since his 2023 Vladivostok meeting with Russian President Vladimir Putin.
Mr Kim, who made the journey in his signature bulletproof train, will join Chinese President Xi Jinping on Wednesday to watch a military parade that commemorates the 80th anniversary of the end of Second World War and China's eight-year fight against imperial Japan.
The luxurious forest-green train has been a favoured mode of transport for generations of North Korean leaders, including Mr Kim’s father and grandfather.
Although slow – according to reports the train travels at 40kph – the train is seen as a safe way for North Korean leaders to take rare trips abroad. While a flight from Pyongyang to Beijing typically takes two hours, a train journey can take 20 to 24 hours.
Experts say that, compared to the country's fleet of old-fashioned aircraft, trains offer a more comfortable space for a large entourage, security guards, food and amenities. They also provide a place to discuss agendas before meetings.
In February 2019, Mr Kim used the train to make an almost 4,500km journey to Vietnam for a meeting with US President Donald Trump. The trip lasted almost two-and-a-half days.
Although little is known about the amenities on the train, media reports over the years paint a picture of a rolling palace. It has all the communications equipment and gadgets necessary to function as Mr Kim’s “moving office” and includes an area for his bulletproof Mercedes-Benz limousine.
The North Korean leader's compartment is lined from floor to ceiling with iron plates to protect him from attacks.
Before Mr Kim's trip to China, the North Korean government shared images of him onboard the train. The pictures showed him sitting with aides in what appeared to be his office.
Outsiders are rarely allowed to board the train. Russian military commander Konstantin Pulikovsky was invited aboard by Mr Kim’s father, Kim Jong-il, in 2001.
Lt Gen Pulikovsky published an account of his trip in the 2002 book Orient Express. He described extravagant banquets with an extensive menu that included lobster flown in from Paris and singing sessions with “beautiful lady conductors”.
"It was possible to order any dish of Russian, Chinese, Korean, Japanese and French cuisine," he wrote.
Match statistics
Abu Dhabi Harlequins 36 Bahrain 32
Harlequins
Tries: Penalty 2, Stevenson, Teasdale, Semple
Cons: Stevenson 2
Pens: Stevenson
Bahrain
Tries: Wallace 2, Heath, Evans, Behan
Cons: Radley 2
Pen: Radley
Man of the match: Craig Nutt (Harlequins)
Sinopharm vaccine explained
The Sinopharm vaccine was created using techniques that have been around for decades.
“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.
"What is left is a skeleton of the virus so it looks like a virus, but it is not live."
This is then injected into the body.
"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.
"You have to be exposed more than one time to what we call the antigen."
The vaccine should offer protection for at least months, but no one knows how long beyond that.
Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.
“Since it is inactivated, it will not last forever," she said.
Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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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Ferrari 12Cilindri specs
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