On Monday, the Chinese and US governments had their first high-level, face-to-face discussions since the Ukraine war began. After Chinese diplomat Yang Jiechi met US National Security Adviser Jake Sullivan in Rome, the Americans said their six-hour talk was "substantial" while the Chinese described it as "constructive". Mr Yang issued a statement the next day, saying: "China is committed to promoting peace talks. The international community should jointly support the Russia-Ukraine peace talks to achieve substantive results, and push the situation to cool down as soon as possible."
This fits with the view of Josep Borrell, the EU's High Representative for Foreign Affairs, who has advocated for China to take a leading role in trying to forge peace. "There is no alternative," he said last week. "We can't be the mediators, that is clear. And it cannot be the US either. Who else? It has to be China."
Some may be sceptical that Beijing either could or would want to take up such a mantle. Didn't China and Russia issue a joint statement in February outlining their deep "strategic co-operation" and declared their friendship had "no limits"? Chinese leaders have said Moscow's concerns about Nato expanding eastward were legitimate, and abstained from a UN General Assembly vote demanding Russia's immediate and unconditional withdrawal of its military from Ukraine. US officials are now claiming that Moscow has asked Beijing for military and financial assistance, although both deny this.
In the long term, a weakened Russia, internationally isolated and reduced to dependency on China, is not a good outcome for Beijing
But any suggestion that China has been unequivocally backing Russia is incorrect. There has been clear disquiet all along. Just a few days ago, Chinese Premier Li Keqiang said the situation in Ukraine was "grave" and that he encouraged "all efforts that are conducive to a peaceful settlement of the crisis". Earlier, Foreign Minister Wang Yi stated that "China firmly advocates respecting and safeguarding the sovereignty and territorial integrity of all countries". In what has come closest to a public rebuke to Russia, he added: "This equally applies to the Ukraine issue." And recently President Xi Jinping actually referred to the conflict as a "war", as opposed to the euphemistic "special operation" that Moscow prefers, and called for "maximum restraint".
We don't know how much Russian President Vladimir Putin told Mr Xi when the two met during the Beijing Winter Olympics last month. And perhaps if Mr Putin's army had met little resistance and a pro-Russian regime had swiftly and peaceably been installed in Kyiv, the Chinese authorities may have had little to say.
But massive instability in Eastern Europe, and economic devastation in both Russia and Ukraine, while swathes of the latter are reduced to rubble, are very much not in China's interests.
China is the largest trading partner of both Ukraine and Russia, and both are very important to Mr Xi's Belt and Road Initiative. Ukraine's agriculture is significant for China, while sanctions are a dire threat to the future of the China-Europe freight trains that run through Russia.
In the long term, a weakened Russia, internationally isolated and reduced to dependency on China, is not a good outcome for Beijing. Such a scenario, if China binds itself closer to Russia, would become even worse if it adversely affected the $657 billion total trade between China and the US. This is one massive reason, too often overlooked, that provides Beijing with a powerful incentive to remain, for most of the time, within the framework of the US-led "rules-based international order", even while it chafes at a system it justifiably regards as having been created by the West and which remains centred on its values and interests.
Lastly, as Wang Huiyao, president of the Centre for China and Globalisation in Beijing, recently wrote: "The longer the war lasts, the more it will reinvigorate the western alliance around the idea of a values-based confrontation between East and West, bringing the United States and the European Union into even closer alignment, while driving military budgets up around the globe. That is not good for China, which would prefer to maintain lucrative economic ties with the West and focus its resources on domestic development."
Mr Wang is an adviser to the Chinese government. For him to write an op-ed suggesting that China act as a "neutral mediator" and, ideally, manage to reach a point that both Ukraine and Russia regard as providing them with the guarantees they require, signals at least some willingness in Beijing for the country to take up such a role.
This is surely to be welcomed. But pursuing a solution that all can come to terms with will require deep behind-the-scenes negotiations, not megaphone diplomacy. China and South-East Asian countries that have had to work around considerable maritime disputes for years know this very well. Public threats by US officials such as Mr Sullivan that there will "absolutely be consequences" if China allows Russia any kind of "lifeline" from sanctions are, on the other hand, extremely unhelpful.
The world wants a resolution to this conflict as swiftly as possible. Any party that could help enable this should be encouraged, not berated.
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Essentials
The flights: You can fly from the UAE to Iceland with one stop in Europe with a variety of airlines. Return flights with Emirates from Dubai to Stockholm, then Icelandair to Reykjavik, cost from Dh4,153 return. The whole trip takes 11 hours. British Airways flies from Abu Dhabi and Dubai to Reykjavik, via London, with return flights taking 12 hours and costing from Dh2,490 return, including taxes.Â
The activities: A half-day Silfra snorkelling trip costs 14,990 Icelandic kronur (Dh544) with Dive.is. Inside the Volcano also takes half a day and costs 42,000 kronur (Dh1,524). The Jokulsarlon small-boat cruise lasts about an hour and costs 9,800 kronur (Dh356). Into the Glacier costs 19,500 kronur (Dh708). It lasts three to four hours.
The tours: It’s often better to book a tailor-made trip through a specialist operator. UK-based Discover the World offers seven nights, self-driving, across the island from £892 (Dh4,505) per person. This includes three nights’ accommodation at Hotel Husafell near Into the Glacier, two nights at Hotel Ranga and two nights at the Icelandair Hotel Klaustur. It includes car rental, plus an iPad with itinerary and tourist information pre-loaded onto it, while activities can be booked as optional extras. More information inspiredbyiceland.com
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Position:Â legal consultant with Al Rowaad Advocates and Legal Consultants.
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Need to know
The flights: Flydubai flies from Dubai to Kilimanjaro airport via Dar es Salaam from Dh1,619 return including taxes. The trip takes 8 hours.Â
The trek: Make sure that whatever tour company you select to climb Kilimanjaro, that it is a reputable one. The way to climb successfully would be with experienced guides and porters, from a company committed to quality, safety and an ethical approach to the mountain and its staff. Sonia Nazareth booked a VIP package through Safari Africa. The tour works out to $4,775 (Dh17,538) per person, based on a 4-person booking scheme, for 9 nights on the mountain (including one night before and after the trek at Arusha). The price includes all meals, a head guide, an assistant guide for every 2 trekkers, porters to carry the luggage, a cook and kitchen staff, a dining and mess tent, a sleeping tent set up for 2 persons, a chemical toilet and park entrance fees. The tiny ration of heated water provided for our bath in our makeshift private bathroom stall was the greatest luxury. A standard package, also based on a 4-person booking, works out to $3,050 (Dh11,202) per person.
When to go: You can climb Kili at any time of year, but the best months to ascend  are  January-February and September-October.  Also good are July and August, if you’re tolerant of the colder weather that winter brings.
Do not underestimate the importance of kit. Even if you’re travelling at a relatively pleasant time, be geared up for the cold and the rain.
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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TERMINAL HIGH ALTITUDE AREA DEFENCE (THAAD)
What is THAAD?
It is considered to be the US's most superior missile defence system.
Production:
It was created in 2008.
Speed:
THAAD missiles can travel at over Mach 8, so fast that it is hypersonic.
Abilities:
THAAD is designed to take out ballistic missiles as they are on their downward trajectory towards their target, otherwise known as the "terminal phase".
Purpose:
To protect high-value strategic sites, such as airfields or population centres.
Range:
THAAD can target projectiles inside and outside the Earth's atmosphere, at an altitude of 150 kilometres above the Earth's surface.
Creators:
Lockheed Martin was originally granted the contract to develop the system in 1992. Defence company Raytheon sub-contracts to develop other major parts of the system, such as ground-based radar.
UAE and THAAD:
In 2011, the UAE became the first country outside of the US to buy two THAAD missile defence systems. It then stationed them in 2016, becoming the first Gulf country to do so.
Results
2pm: Al Sahel Contracting Company – Maiden (PA) Dh50,000 (Dirt) 1,200m; Winner: AF Mutakafel, Tadhg O’Shea (jockey), Ernst Oertel (trainer)
2.30pm: Dubai Real Estate Centre – Maiden (TB) Dh60,000 (D) 1,200m; Winner: El Baareq, Antonio Fresu, Rashed Bouresly
3pm: Shadwell – Rated Conditions (TB) Dh100,000 (D) 1,950m; Winner: Lost Eden, Andrea Atzeni, Doug Watson
3.30pm: Keeneland – Handicap (TB) Dh84,000 (D) 1,000m; Winner: Alkaraama, Dane O’Neill, Musabah Al Muhairi
4pm: Keeneland – Handicap (TB) Dh76,000 (D) 1,800m; Winner: Lady Snazz, Saif Al Balushi, Bhupat Seemar
4.30pm: Hive – Conditions (TB) Dh100,000 (D) 1,600m; Winner: Down On Da Bayou, Royston Ffrench, Salem bin Ghadayer
5pm: Dubai Real Estate Centre – (TB) Handicap Dh64,000 (D) 1,600m; Winner: Lahmoom, Royston Ffrench, Salem bin Ghadayer
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Roll of honour 2019-2020
Dubai Rugby Sevens
Winners: Dubai Hurricanes
Runners up: Bahrain
West Asia Premiership
Winners: Bahrain
Runners up: UAE Premiership
UAE Premiership
}Winners: Dubai Exiles
Runners up: Dubai Hurricanes
UAE Division One
Winners: Abu Dhabi Saracens
Runners up: Dubai Hurricanes II
UAE Division Two
Winners: Barrelhouse
Runners up: RAK Rugby
The specs
Engine: 1.5-litre 4-cyl turbo
Power: 194hp at 5,600rpm
Torque: 275Nm from 2,000-4,000rpm
Transmission: 6-speed auto
Price: from Dh155,000
On sale: now
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
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
Infiniti QX80 specs
Engine: twin-turbocharged 3.5-liter V6
Power: 450hp
Torque: 700Nm
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now