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US President Donald Trump on Tuesday said Ukraine can reclaim all territory seized by Russia, in a turnaround on his position on the conflict.
In a long post on Truth Social, Mr Trump who is in New York attending the UN General Assembly, said Russia has been "aimlessly" fighting the war, making it look like a “a paper tiger".
“I think Ukraine, with the support of the European Union, is in a position to fight and win all of Ukraine back in its original form," he wrote. "With time, patience and the financial support of Europe and, in particular Nato, the original borders from where this war started is very much an option.”
The shift came after Mr Trump held a bilateral meeting with Ukrainian President Volodymyr Zelenskyy on the sidelines of the UNGA.
The two leaders have had strained relations in the past. Mr Trump attacked the Ukrainian leader in the White House when he visited this year, accusing him of being disrespectful and ungrateful to the US.
Mr Trump previously said that Ukraine would have to give up territory to reach a ceasefire with Russia.
Mr Trump, who took office in January, had campaigned on a promise to swiftly end the war in Ukraine, and stop US military funding.
“We have great respect for the fight that Ukraine is putting up,” he told Mr Zelenskyy during the meeting on Tuesday.
The Ukrainian leader replied that he had “good news” from the battlefield.
“We will speak of how to finish the war and security guarantees,” Mr Zelenskyy said, adding that he was grateful for the US President's “personal efforts to stop this war”.
During the meeting, Mr Trump also said Nato should shoot down any Russian aircraft entering the alliance’s airspace.
“Yes, I do,” he said, when asked if he thought Nato members should take such action.
The US could support any Nato member, depending on the circumstances, he added.
“You know, we’re very strong towards Nato. Nato stepped up,” Mr Trump said.
The change in tone comes after Russian drones and fighter planes repeatedly breached Nato airspace in Eastern Europe and the Baltic, including Estonia and Poland.
Earlier on Tuesday, during his speech to the General Assembly, Mr Trump said he had been working relentlessly to stop the war in Ukraine.
"Of the seven wars that I stopped I thought that would be the easiest because of my relationship with President [Vladimir] Putin, which had always been a good one," he said.
"But you know, in war, you never know what's going to happen, there are always lots of surprises, both good and bad."
Last week, during a trip to the UK, Mr Trump said Mr Putin “really let me down”, although he added that he did not regret inviting him for a summit in Alaska, which ended without a deal in August.
He repeated his refusal to increase sanctions on Russia after being shocked to hear European countries were still buying Russian oil.
Mr Trump said that if the price of oil comes down, Mr Putin would "drop out of that war".
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Number of tracks: 11
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Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
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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.
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He ascended Mount Everest the next year from the more treacherous north Tibetan side
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He carries dried camel meat, dried dates and a wheat mixture for the final summit push
His new goal is to climb 14 peaks that are more than 8,000 metres above sea level
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Tips for job-seekers
- Do not submit your application through the Easy Apply button on LinkedIn. Employers receive between 600 and 800 replies for each job advert on the platform. If you are the right fit for a job, connect to a relevant person in the company on LinkedIn and send them a direct message.
- Make sure you are an exact fit for the job advertised. If you are an HR manager with five years’ experience in retail and the job requires a similar candidate with five years’ experience in consumer, you should apply. But if you have no experience in HR, do not apply for the job.
David Mackenzie, founder of recruitment agency Mackenzie Jones Middle East
Short-term let permits explained
Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.
Tenants also require a letter of no objection from their landlord before being allowed to list the property.
There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.
Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.
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