US President Donald Trump railed against Russian President Vladimir Putin on Tuesday, and suggested he may be considering imposing sanctions on Moscow.
During a cabinet meeting at the White House, he said he was “not happy” with Mr Putin, who is “killing a lot of people”.
“He's very nice all the time but it turns out to be meaningless,” Mr Trump said.
At a White House dinner on Monday, where he hosted Israeli Prime Minister Benjamin Netanyahu, Mr Trump said the US would resume sending defensive weapons to Ukraine.
“We have to,” he said. “They have to be able to defend themselves. They’re getting hit very hard now. We’re going to send some more weapons – defensive weapons primarily.”
Pentagon spokesman Sean Parnell later said the Defence Department is sending "additional defensive weapons to Ukraine to ensure the Ukrainians can defend themselves while we work to secure a lasting peace and ensure the killing stops".
Russian attacks on Ukraine over Sunday night killed at least 11 people and injured more than 80, Ukrainian officials said on Monday. Mr Trump said "up to" 7,000 people are being killed in the war each week.
State Department spokeswoman Tammy Bruce said the US would continue to help Ukraine.
"The President feels obviously very passionate and determined regarding the ability of Ukraine to defend itself, that is the commitment," Ms Bruce told journalists on Tuesday.
"We’ve been helping them, we’ll continue to help them. It’s a pretty tough situation," she said.
The comments came after the Trump administration last week announced that it would pause some weapons shipments to Ukraine, including critical air defence interceptors and precision munitions due to concerns over declines in US stockpiles.
Critics said the move plays into Mr Putin's hands and could prolong the war, leaving Ukraine more vulnerable to Russian missile and drone attacks. Politicians have also challenged that US stockpiles were running low.
“Last week’s decision sent exactly the wrong message. And it came with a tragic human cost, as dozens of Ukrainians were killed or wounded in some of the biggest air strikes of the war,” said Democratic Senator Jeanne Shaheen, while also praising Mr Trump's move to resume sending weapons to Kyiv.
In response to a question about a bill being proposed by the Senate for additional sanctions on Russia, Mr Trump said: “I'm looking at it very strongly.”
Last week, Republican Senator Lindsey Graham, a co-sponsor of the bill, said Mr Trump had approved his push for the legislation, which calls for a 500 per cent tariff increase on goods imported from countries who continue to buy Russian oil.
Mr Trump took office in January on a promise to swiftly end the war in Ukraine.
He reversed decades of foreign policy by initially seeking rapprochement with Mr Putin, and under his America First approach to foreign policy, he sought to end US military support for Kyiv.
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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
Asia Cup Qualifier
Final
UAE v Hong Kong
Live on OSN Cricket HD. Coverage starts at 5.30am
Our legal consultant
Name: Dr Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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