Cars are left abandoned on a road as residents flee the town of Irpin, Ukraine after days of heavy shelling. Reuters
A Ukrainian soldier helps a family fleeing from Irpin. Reuters
A bus passes the Duke of Wellington statue, which has a traffic cone in the colours of the flag of Ukraine placed on top of it, in Glasgow, Scotland. AP
Ukrainian children sleep at the reception point at the train station in Przemysl, Poland. Reuters
Smoke rises as a Ukrainian soldier stands by the only escape route used by locals to flee from the town of Irpin. Reuters
A man flees from Irpin. Reuters
A screengrab from footage released by the Russian Defence Ministry shows a purported Russian tank unit advancement in the Kyiv region. AFP
People walk on debris of residential buildings damaged by shelling in the Zhytomyr region. Reuters
A damaged residential building after Russian multiple rocket launchers shelled the area in the southern city of Mykolaiv. AFP
Ukrainian soldiers sit in their armoured vehicle after fighting against Russian troops and Russia-backed separatists near Zolote village, Luhansk region. AFP
A woman offers accommodation for people fleeing Ukraine at the main railway station in Berlin, Germany. Getty Images
A soldier holds a helmet as a wedding crown during the ceremony for members of the Ukrainian Territorial Defence Forces Lesia Ivashchenko and Valerii Fylymonov, at a checkpoint in Kyiv. AP
Ukrainian soldiers carry a woman fleeing the town of Irpin. AP
A factory and warehouse burn after being bombarded in Irpin. AP
Ukrainian soldiers near Zolote. AFP
A Ukrainian refugee boy, wearing a blanket on his shoulders, warms his hands with a gas heater shortly after crossing the Siret border into northern Romania. EPA
People demonstrate against the Russian military operation in Ukraine in Buenos Aires, Argentina. EPA
First responders work at the scene after a missile hit a building at Havryshivka Vinnytsia International Airport in Vinnytsia, Ukraine. Reuters
A woman at a checkpoint on the road to Kyiv after her evacuation from a nearby town. AFP
A placard in the Ukrainian colours is held up at an anti-war demonstration the Bebelplatz square in Berlin, Germany. Reuters
A Ukrainian serviceman helps an elderly woman in Irpin, 20 kilometres north-west of the capital Kyiv. AP Photo
Protesters cry during a demonstration in support of Ukraine at the Plaza Catalunya square in Barcelona. AFP
A man walks past a machine gun at a checkpoint next to the last bridge on the road that connects the town of Stoyanka to the outskirts of Ukraine's capital Kyiv. AFP
Ukrainian servicemen put a wounded man on a stretcher in Irpin. AP Photo
People board a train to return to Ukraine after getting supplies in Zahony, Hungary. AP Photo
Balloons in the colors of Ukraine during a demonstration against the Russian attack on Ukraine, in Mainz, Germany. AP
A Ukrainian girl helps to weave a camouflage net for the Ukrainian army, in Odesa. EPA
Molotov cocktails prepared by a group of volunteers in Odesa. Hundreds are made every day. EPA
Ukrainian servicemen assist people fleeing the town of Irpin after crossing the Irpin River on an improvised path under a bridge that was destroyed by a Russian air strike. AP Photo
A woman holds a dog while crossing the Irpin River on an improvised path under a bridge that was destroyed by a Russian airstrike, while assisting people fleeing the town of Irpin, Ukraine. AP Photo
Marina Yatsko and her boyfriend Fedor comfort each other at a hospital in Mariupol after her 18-month-old son Kirill was killed by shelling. AP Photo
Ukrainian civilians receive weapons training in a cinema in Lviv, western Ukraine. AP Photo
Residents flee the town of Irpin, near Kyiv, Ukraine. AP Photo
Ukrainian soldiers carry a sick woman as civilians flee Irpin, on the outskirts of Kyiv, after Russian attacks. AP Photo
Captured Russian soldiers at a press conference in the Interfax news agency in Kyiv, Ukraine. AP Photo
Ukrainians beneath a destroyed bridge in Irpin. AP Photo
A woman fleeing Ukraine on a bus near the border crossing in Korczowa, Poland. AP Photo
A Ukrainian soldier and a militia man help a fleeing family on the outskirts of Kyiv, Ukraine, on March 5, 2022. AP Photo
Smoke rises after shelling by Russian forces in Mariupol. AP Photo
People at a hospital during shelling by Russian forces in Mariupol. AP Photo
Displaced Ukrainians at the Resurrection New Athos Monastery in the western Ukrainian city of Lviv. AFP
Raghida Dergham is the founder and executive chairwoman of the Beirut Institute, and a columnist for The National
March 06, 2022
Russia’s is not the only leadership that finds itself in a bind more than a week since the Ukraine war began. Leaders in the West, particularly US President Joe Biden, are struggling to find a way to resolve a crisis that has the potential of spreading beyond Ukraine’s borders into the rest of Europe.
Moscow finds itself in a corner for chiefly two reasons: Ukraine’s forces have robustly defended much of their territory against the Russian military; and western governments have imposed a range of crippling sanctions on the Russian economy in a rare show of unity.
However, the euphoria felt across Europe and North America over these early victories has been replaced, to some extent, by two concerns. One, Russian forces have made inroads into Ukraine, particularly in the south, and two, Moscow has ordered Russia’s military to put its deterrence forces – which include nuclear weapons – on “special alert”. The announcement doesn’t mean that it intends to use its nukes, but western governments have viewed it to be an escalatory step.
The situation, therefore, requires thinking outside the box on the part of the world leaders – and, given America’s position as a superpower, the only leader with the tools to bring about a shift is Mr Biden.
Any attempt on Biden’s part to reach out to Putin will be an act of courage and not weakness
The Biden administration needs to understand that, by engaging in brinkmanship with Moscow, it risks pushing Russia further into a corner that could prove costly for the whole world. The objective should not be to teach its leadership a lesson, but to come up with creative ideas that may appear simple and might even give the wrong impression to the rest of the international community, yet could prevent a larger-scale war.
Any attempt on Mr Biden’s part to reach out to Russian President Vladimir Putin for talks will be an act of courage and not weakness. In fact, the US President should consider inviting Mr Putin and Ukrainian President Volodymyr Zelenskyy to an emergency summit that could also involve the leaders of Germany and France. Mr Biden might get critised for it, with some suggesting that this amounts to rewarding Russia for launching its war against Ukraine in the first place. There will be fears that it could further embolden Kremlin.
However, such an invitation could avert a conflict that is much more devastating and widespread than it currently is. Indeed, talks could provide the blueprint necessary to de-escalate the crisis, the off-ramp the Russian leadership may need and, most importantly, the means to pull the world back from the brink.
We no longer live in an era of “conventional” warfare. An information war is under way in Ukraine, so is a cyber-war. And there’s always the danger of their spilling into Europe and the US. But what’s more frightening is the threat of the war going nuclear – not necessarily culminating in the dropping of atom bombs but the use of nuclear warheads or ballistic missiles.
US President Joe Biden arrives to attend mass at St Joseph on the Brandywine Catholic Church in Wilmington, Delaware, on Saturday. AFP
US Secretary of Defence Lloyd Austin acted responsibly when he cancelled scheduled nuclear missile tests in order to send Russia a message that it did not want to provoke Moscow or further escalate tensions. Mr Austin also explained the Biden administration’s rationale for not giving in to Kyiv’s demand that Nato set up a no-fly zone in Ukraine, as this would effectively mean the US-led western security alliance’s involvement in the war.
The danger of a European war is, of course, real because of either strategic compulsions or accidents on the ground. Moscow could also be angered if Nato member states continue provide weapons to Ukraine – particularly if they send convoys into Ukraine, rather than offloading them at, say, the border with Poland, which is a Nato member.
But the messaging from Washington is clear: Nato does not seek to engage in an armed conflict with Russia.
One way for the Biden administration to de-escalate the crisis could be to remove some of the sanctions the West recently imposed on Russia. While this alone won’t be sufficient to end the crisis, tactical steps will amount to important gestures of goodwill towards Moscow. Ultimately though, the broader settlement will have to include a guarantee of Ukrainian neutrality.
This conflict began with Russia’s demand that Ukraine, once a part of the Russian empire and, along with Russia, a part of the Soviet Union, not join Nato – an anti-Soviet, Cold War-era security alliance. Perhaps a Nato guarantee to keep Ukraine out of its umbrella in perpetuity would be the necessary step towards moving it from under the Russian yoke. There needs to be an acknowledgement that Ukraine cannot and should not be used as a pawn in the broader West-Russia conflict.
This will require political maturity and strategic courage on Mr Biden’s part. It won’t be easy. But by seizing the initiative and reaching out to Moscow for a deal, the US President may be able to settle the debate about his perceived weakness on the world stage. More importantly, by nipping a potential pan-European war in the bud, he will have spared the West of a possibly catastrophic conflict.
Euro 2020
Group A: Italy, Switzerland, Wales, Turkey
Group B: Belgium, Russia, Denmark, Finland
Group C: Netherlands, Ukraine, Austria,
Georgia/Kosovo/Belarus/North Macedonia
Group D: England, Croatia, Czech Republic,
Scotland/Israel/Norway/Serbia
Group E: Spain, Poland, Sweden,
N.Ireland/Bosnia/Slovakia/Ireland
Group F: Germany, France, Portugal,
Iceland/Romania/Bulgaria/Hungary
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood. Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues. Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity. Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
MATCH INFO
Uefa Champions League final:
Who: Real Madrid v Liverpool Where: NSC Olimpiyskiy Stadium, Kiev, Ukraine When: Saturday, May 26, 10.45pm (UAE) TV: Match on BeIN Sports
Housed on the same site as the original Africa Hall, which first hosted an Arab-African Symposium in 1976, the newly renovated building will be home to a think tank and postgraduate studies hub (it will offer master’s and PhD programmes). The centre will focus on both the historical and contemporary links between Africa and the Gulf, and will serve as a meeting place for conferences, symposia, lectures, film screenings, plays, musical performances and more. In fact, today it is hosting a symposium – 5-plus-1: Rethinking Abstraction that will look at the six decades of Frank Bowling’s career, as well as those of his contemporaries that invested social, cultural and personal meaning into abstraction.
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
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.