US President Joe Biden with Nato Secretary General Jens Stoltenberg in Brussels last June. AP Photo
US President Joe Biden with Nato Secretary General Jens Stoltenberg in Brussels last June. AP Photo
US President Joe Biden with Nato Secretary General Jens Stoltenberg in Brussels last June. AP Photo
US President Joe Biden with Nato Secretary General Jens Stoltenberg in Brussels last June. AP Photo


Has Nato already won against Russia?


  • English
  • Arabic

February 17, 2022

If any good is to emerge from the deepening crisis in Eastern Europe, it is the growing evidence that the western alliance may finally have rediscovered the unity of purpose necessary to deal with Russia's troop build-up on the Ukrainian border.

Ever since the US-led Nato security alliance presided over the catastrophic withdrawal of its forces from Afghanistan last summer, serious concerns have been raised about the ability of the West to present a united front when dealing with a major crisis. One of the defining features of the Afghanistan fiasco was Washington's willingness to act unilaterally and without engaging in proper consultation with fellow Nato member states and other allies, a failing that contributed significantly to the subsequent chaos that unfolded at Kabul airport as the US and its partners struggled to implement their individual responses to the crisis.

No one would have followed these humiliating events, at least from the West’s point of view, more closely than Russian President Vladimir Putin who, in his desire to reassert Moscow's standing on the world stage, looks to seize upon any sign of weakness or division among its rivals. Indeed, it has been argued that a key motivating factor in Moscow's decision to mount a military presence on the Ukrainian border has been his desire to test the West's resilience, specifically Washington's leadership role.

Even US President Joe Biden's most loyal acolytes would concede that their leader's first year in office has been less than impressive, especially when it comes to working with key allies. Mr Biden's neglect of America's vital relationship with Europe was reflected in the fact that his administration spent nearly all of last year without having appointed ambassadors in many of the continent's capitals, including Berlin, Paris and London, a failing that undermined its attempts to maintain cordial ties.

Indeed, Mr Biden's less-than-convincing performance, on global issues as well as domestic concerns, has led some prominent members of his Democratic Party to question whether he should run for re-election in 2024.

That Mr Biden, in cohort with his European allies, has helped to forge something approaching a coherent and unified approach to the Kremlin's moves near Russia's border with Ukraine is a welcome sign. He has proved that, in a time of crisis, the West still has the ability to summon the resolve to tackle major global issues.

Mr Biden's response has not been faultless. He apparently misspoke during a news conference to mark his first year in office, when he seemed to question whether Nato would respond if Russia only carried out a "minor incursion" in Ukraine. Mr Biden was obliged to issue a hasty clarification the next day, making it "absolutely clear" that any Russian move into Ukraine would be seen as an "invasion".

Russian President Vladimir Putin ahead of a news conference at the Kremlin, in Moscow, on Wednesday. AFP
Russian President Vladimir Putin ahead of a news conference at the Kremlin, in Moscow, on Wednesday. AFP
Nato has remained robust in rejecting all of the Kremlin's key demands

Nor has Mr Biden been the only prominent western leader to struggle to mount an effective response. French President Emmanuel Macron appeared to suggest he was willing to compromise Kiev's sovereignty in return for getting Mr Putin to scale down Russia's military presence on the border.

New German Chancellor Olaf Scholz was another key western leader whose performance has been questioned after he described Ukraine's hopes of one day acquiring membership of the Nato alliance as "absurd". Germany's willingness to cut a deal with Moscow, which it relies upon heavily for its energy needs, on the Ukraine issue caused so much alarm in Washington that Mr Biden felt obliged to hurriedly arrange a summit with Mr Scholz to get him to toe the line.

Despite these wobbles, however, Nato has remained robust in rejecting all of the Kremlin's key demands.

As tensions over Ukraine deepened towards the end of last year, Mr Putin made clear his requirements for de-escalating the crisis by presenting Nato with a highly contentious list of security guarantees contained in an eight-point draft treaty released by the Russian foreign ministry in December. The demands included a ban on Ukraine entering Nato and a limit to the deployment of troops and weapons to Nato's eastern flank, in effect returning alliance forces to where they were stationed in 1997, before an eastward expansion.

  • Ukrainian Army soldiers pose for a photo as they gather to celebrate a Day of Unity in Odessa, Ukraine. AP Photo
    Ukrainian Army soldiers pose for a photo as they gather to celebrate a Day of Unity in Odessa, Ukraine. AP Photo
  • Ukrainian President Volodymyr Zelenskyy listens to his country's national anthem as he takes part in celebrations in Kiev. AP Photo
    Ukrainian President Volodymyr Zelenskyy listens to his country's national anthem as he takes part in celebrations in Kiev. AP Photo
  • A child walks under a large Ukrainian flag carried by people in Sievierodonetsk, the Luhansk region, eastern Ukraine. AP Photo
    A child walks under a large Ukrainian flag carried by people in Sievierodonetsk, the Luhansk region, eastern Ukraine. AP Photo
  • People wave Ukrainian national flags in Kramatorsk. AP Photo
    People wave Ukrainian national flags in Kramatorsk. AP Photo
  • A large Ukrainian flag is carried through Sievierodonetsk. AP Photo
    A large Ukrainian flag is carried through Sievierodonetsk. AP Photo
  • People carry a giant flag at a stadium to mark the 'Day of Unity' in Kiev. AFP
    People carry a giant flag at a stadium to mark the 'Day of Unity' in Kiev. AFP
  • Ukrainians carry the flag around Olimpiyskiy stadium in Kiev. EPA
    Ukrainians carry the flag around Olimpiyskiy stadium in Kiev. EPA
  • Soldiers pose for a group photo in Odessa. AP Photo
    Soldiers pose for a group photo in Odessa. AP Photo

After studying the proposals in detail, both the US and Nato have formally rejected Russia's demand limiting Ukraine's membership of Nato, while offering the possibility of opening discussions on areas such as missile defence and transparency over military drills. The alliance, moreover, has maintained a unified position in this regard, even if some member states, such as France and Germany, would prefer to find a compromise solution to ease tensions.

This welcome – and some would say long-overdue – display of Nato unity has certainly made life a lot more difficult for the Kremlin, as it contemplates its next move.

Despite the Russian defence ministry's claims earlier in the week that Moscow had begun withdrawing some of its heavy armour, western security officials remain unconvinced. They are concerned that Russia remains committed to establishing a friendly regime in Kiev through military force. While a possible invasion date of February 16 mooted by US intelligence passed without incident, both western and Ukrainian leaders have not ruled out the possibility of an invasion in the coming weeks.

And if an invasion does take place, having a robust and unified western alliance will be vital to dealing with the most formidable security challenge Europe has faced since the Second World War.

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

How to register as a donor

1) Organ donors can register on the Hayat app, run by the Ministry of Health and Prevention

2) There are about 11,000 patients in the country in need of organ transplants

3) People must be over 21. Emiratis and residents can register. 

4) The campaign uses the hashtag  #donate_hope

Teachers' pay - what you need to know

Pay varies significantly depending on the school, its rating and the curriculum. Here's a rough guide as of January 2021:

- top end schools tend to pay Dh16,000-17,000 a month - plus a monthly housing allowance of up to Dh6,000. These tend to be British curriculum schools rated 'outstanding' or 'very good', followed by American schools

- average salary across curriculums and skill levels is about Dh10,000, recruiters say

- it is becoming more common for schools to provide accommodation, sometimes in an apartment block with other teachers, rather than hand teachers a cash housing allowance

- some strong performing schools have cut back on salaries since the pandemic began, sometimes offering Dh16,000 including the housing allowance, which reflects the slump in rental costs, and sheer demand for jobs

- maths and science teachers are most in demand and some schools will pay up to Dh3,000 more than other teachers in recognition of their technical skills

- at the other end of the market, teachers in some Indian schools, where fees are lower and competition among applicants is intense, can be paid as low as Dh3,000 per month

- in Indian schools, it has also become common for teachers to share residential accommodation, living in a block with colleagues

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GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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Our family matters legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

The%20specs
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THE BIO

Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old

Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai

Favourite Book: The Alchemist

Favourite quote: Failing to prepare is preparing to fail

Favourite place to Travel to: Vienna

Favourite cuisine: Italian food

Favourite Movie : Scent of a Woman

 

 

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What are the influencer academy modules?
  1. Mastery of audio-visual content creation. 
  2. Cinematography, shots and movement.
  3. All aspects of post-production.
  4. Emerging technologies and VFX with AI and CGI.
  5. Understanding of marketing objectives and audience engagement.
  6. Tourism industry knowledge.
  7. Professional ethics.
TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

MATCH INFO

CAF Champions League semi-finals first-leg fixtures

Tuesday:

Primeiro Agosto (ANG) v Esperance (TUN) (8pm UAE)
Al Ahly (EGY) v Entente Setif (ALG) (11PM)

Second legs:

October 23

Six things you need to know about UAE Women’s Special Olympics football team

Several girls started playing football at age four

They describe sport as their passion

The girls don’t dwell on their condition

They just say they may need to work a little harder than others

When not in training, they play football with their brothers and sisters

The girls want to inspire others to join the UAE Special Olympics teams

How to donate

Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200

MORE FROM CON COUGHLIN

Empty Words

By Mario Levrero  

(Coffee House Press)
 

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The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes

India cancels school-leaving examinations
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The alternatives

• Founded in 2014, Telr is a payment aggregator and gateway with an office in Silicon Oasis. It’s e-commerce entry plan costs Dh349 monthly (plus VAT). QR codes direct customers to an online payment page and merchants can generate payments through messaging apps.

• Business Bay’s Pallapay claims 40,000-plus active merchants who can invoice customers and receive payment by card. Fees range from 1.99 per cent plus Dh1 per transaction depending on payment method and location, such as online or via UAE mobile.

• Tap started in May 2013 in Kuwait, allowing Middle East businesses to bill, accept, receive and make payments online “easier, faster and smoother” via goSell and goCollect. It supports more than 10,000 merchants. Monthly fees range from US$65-100, plus card charges of 2.75-3.75 per cent and Dh1.2 per sale.

2checkout’s “all-in-one payment gateway and merchant account” accepts payments in 200-plus markets for 2.4-3.9 per cent, plus a Dh1.2-Dh1.8 currency conversion charge. The US provider processes online shop and mobile transactions and has 17,000-plus active digital commerce users.

• PayPal is probably the best-known online goods payment method - usually used for eBay purchases -  but can be used to receive funds, providing everyone’s signed up. Costs from 2.9 per cent plus Dh1.2 per transaction.

Info

What: 11th edition of the Mubadala World Tennis Championship

When: December 27-29, 2018

Confirmed: men: Novak Djokovic, Rafael Nadal, Kevin Anderson, Dominic Thiem, Hyeon Chung, Karen Khachanov; women: Venus Williams

Tickets: www.ticketmaster.ae, Virgin megastores or call 800 86 823

Directed: Smeep Kang
Produced: Soham Rockstar Entertainment; SKE Production
Cast: Rishi Kapoor, Jimmy Sheirgill, Sunny Singh, Omkar Kapoor, Rajesh Sharma
Rating: Two out of five stars 

Updated: February 17, 2022, 2:00 PM