An MLRS heavy rocket launcher belonging to the Finnish military. Getty
An MLRS heavy rocket launcher belonging to the Finnish military. Getty
An MLRS heavy rocket launcher belonging to the Finnish military. Getty
An MLRS heavy rocket launcher belonging to the Finnish military. Getty


Artillery will decide the war in Ukraine


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June 02, 2022

US President Joe Biden’s decision to send missiles to Ukraine is to help Kyiv’s war effort against Russia. But the time it has taken the White House to agree to send the weapons means there is a real danger that they could arrive too late to make a significant difference on the battlefield.

For weeks Ukrainian leaders have been calling on the West to provide heavy weapons to enable them to hold off Russia’s huge military offensive in the Donbas region. In particular, they have been asking for American-made Multiple Launch Rocket Systems (MLRS), which have a top range of almost 300 kilometres – 10 times Ukraine’s current capabilities. The MLRS are meant to help Kyiv's forces target Russian artillery, which is playing a key role in Moscow's latest offensive.

Ukraine’s appeals to the Biden administration have been coming thick and fast ever since Moscow abandoned its original offensive to seize Kyiv in favour of concentrating its military strength in the country's eastern region.

Moscow has long harboured ambitions of controlling Donbas, given its sizeable Russian-speaking population. Doing so would also enable it to establish a land corridor to the Crimean Peninsula, to Ukraine's south, which Russia occupied and annexed in 2014. To achieve this aim, Russia has mounted a deadly artillery barrage against key cities in the Donbas, with the aim of forcing their submission through constant bombardment.

  • Workers unloading a Royal Canadian Air Force military transport plane to assist Ukraine at Lviv airport. AFP
    Workers unloading a Royal Canadian Air Force military transport plane to assist Ukraine at Lviv airport. AFP
  • A new member of the Territorial Defence Forces trains to operate an AT4 anti-tank launcher in Kyiv. Reuters
    A new member of the Territorial Defence Forces trains to operate an AT4 anti-tank launcher in Kyiv. Reuters
  • A plane loaded with military equipment for Ukrainian forces takes off from Albacete, Spain. EPA
    A plane loaded with military equipment for Ukrainian forces takes off from Albacete, Spain. EPA
  • A Ukrainian soldier holds a Next Generation Light Anti-tank Weapon used to destroy a Russian armoured personal carrier in Irpin, north of Kyiv. AFP
    A Ukrainian soldier holds a Next Generation Light Anti-tank Weapon used to destroy a Russian armoured personal carrier in Irpin, north of Kyiv. AFP
  • A Ukrainian serviceman with a Javelin missile system on the front line near Kyiv. Reuters
    A Ukrainian serviceman with a Javelin missile system on the front line near Kyiv. Reuters
  • A soldier holds a Panzerfaust 3 anti-tank rocket launcher at the Munster military training area in Germany in 2016. Getty Images
    A soldier holds a Panzerfaust 3 anti-tank rocket launcher at the Munster military training area in Germany in 2016. Getty Images
  • A US Marine Corps staff sergeant aims a M72 Light Anti-tank Weapon. Photo: US National Archives
    A US Marine Corps staff sergeant aims a M72 Light Anti-tank Weapon. Photo: US National Archives
  • The Switchblade is a camera-equipped, remote-controlled flying bomb with a reputation for pinpoint delivery. AP Photo
    The Switchblade is a camera-equipped, remote-controlled flying bomb with a reputation for pinpoint delivery. AP Photo
  • A coalition forces member fires a Carl Gustav recoilless rifle system during weapons practice on a range in Helmand province, Afghanistan, in 2013. US Army Photo
    A coalition forces member fires a Carl Gustav recoilless rifle system during weapons practice on a range in Helmand province, Afghanistan, in 2013. US Army Photo
  • A Starstreak surface-to-air missile system. PA
    A Starstreak surface-to-air missile system. PA

The surrender of the port city of Mariupol last month was accomplished only after Russian artillery had reduced large parts of this once thriving community to rubble. In order to prevent other territory, such as the strategically important city of Severodonetsk, from suffering a similar fate, Ukrainian commanders say they urgently need the MLRS to target Russian artillery positions and reduce their firepower.

But despite repeated requests, Mr Biden initially proved reluctant to sanction delivery of the missiles for fear of further escalating the conflict with the Kremlin. Washington expressed concern that Ukraine might use the missiles, which have a longer range than the Moscow's versions, to target positions inside Russia.

This week, Mr Biden appeared to have ruled out sending the missiles. Mr Biden sought to quash media speculation that the US was leaning towards sending the MLRS to Kyiv. “We are not going to send Ukraine rocket systems that strike into Russia,” he said. White House officials emphasised their policy of sustaining the flow of arms to Ukraine without provoking retaliation from Moscow against US forces or allies in the region.

The next day, however, Mr Biden appeared to have changed his mind when he announced that Washington would, after all, be providing Ukraine with sophisticated rocket systems, albeit ones with a more limited range. These weapons, capable of hitting targets 80km away, will be delivered now that Washington has received “assurances” from Kyiv that its forces will not target Russian territory.

Explaining his decision in a New York Times opinion piece, Mr Biden stressed his belief that the conflict would ultimately end through diplomatic means, but that the US must provide significant weapons and ammunition to give the Ukrainian government the highest leverage at the negotiating table. "That’s why I’ve decided that we will provide the Ukrainians with more advanced rocket systems and munitions that will enable them to more precisely strike key targets on the battlefield in Ukraine," he wrote.

Sophisticated weapons from abroad have helped Ukrainian forces stall Russian advances. AFP
Sophisticated weapons from abroad have helped Ukrainian forces stall Russian advances. AFP

Following Washington’s decision this week, Britain announced that it will also supply Ukraine with long-range missile systems. In a statement issued by the Foreign, Commonwealth and Development Office, officials said the British missiles, the medium-range M142 High Mobility Artillery Rocket System – commonly referred to as Himars – would allow Ukraine to hit targets around 80km away, and would provide a “significant boost in capability for the Ukrainian forces".

Ukrainian troops will be trained in the UK on how to use the launchers, and the supply of the weapons will be “co-ordinated closely” with Washington.

While Ukrainian commanders will be relieved by this development, there will also be concerns that delays in the decision-making could help Moscow. British intelligence reports, as well as other other reports from the front line, claim that Russian forces are in control of most of Severodonetsk, even though it has reportedly lost about half of its combat firepower since the conflict began 100 days ago on Friday.

The fact that the Russians, relying heavily on their superior artillery firepower, are still able to maintain their advance should alert western leaders to the fact that, when it comes to making difficult decisions about supplying Kyiv with arms, time is not a luxury they can afford.

At last month’s World Economic Forum in Davos, Ukrainian Foreign Minister Dmytro Kuleba said: “Every day of someone sitting in Washington, Berlin, Paris and other capitals, and considering whether they should or should not do something, costs us lives and territories.”

A little about CVRL

Founded in 1985 by Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, the Central Veterinary Research Laboratory (CVRL) is a government diagnostic centre that provides testing and research facilities to the UAE and neighbouring countries.

One of its main goals is to provide permanent treatment solutions for veterinary related diseases. 

The taxidermy centre was established 12 years ago and is headed by Dr Ulrich Wernery. 

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

Updated: June 02, 2022, 3:17 PM