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


  • English
  • Arabic

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.”

Jetour T1 specs

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Power: 254hp

Torque: 390Nm

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Bareilly Ki Barfi
Directed by: Ashwiny Iyer Tiwari
Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars

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

Reading List

Practitioners of mindful eating recommend the following books to get you started:

Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung

How to Eat by Thich Nhat Hanh

The Mindful Diet by Dr Ruth Wolever

Mindful Eating by Dr Jan Bays

How to Raise a Mindful Eaterby Maryann Jacobsen

Our legal columnist

Name: Yousef Al Bahar

Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994

Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers

Bio

Born in Dubai in 1994
Her father is a retired Emirati police officer and her mother is originally from Kuwait
She Graduated from the American University of Sharjah in 2015 and is currently working on her Masters in Communication from the University of Sharjah.
Her favourite film is Pacific Rim, directed by Guillermo del Toro

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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Long read

Mageed Yahia, director of WFP in UAE: Coronavirus knows no borders, and neither should the response

Company Profile 

Founder: Omar Onsi

Launched: 2018

Employees: 35

Financing stage: Seed round ($12 million)

Investors: B&Y, Phoenician Funds, M1 Group, Shorooq Partners

hall of shame

SUNDERLAND 2002-03

No one has ended a Premier League season quite like Sunderland. They lost each of their final 15 games, taking no points after January. They ended up with 19 in total, sacking managers Peter Reid and Howard Wilkinson and losing 3-1 to Charlton when they scored three own goals in eight minutes.

SUNDERLAND 2005-06

Until Derby came along, Sunderland’s total of 15 points was the Premier League’s record low. They made it until May and their final home game before winning at the Stadium of Light while they lost a joint record 29 of their 38 league games.

HUDDERSFIELD 2018-19

Joined Derby as the only team to be relegated in March. No striker scored until January, while only two players got more assists than goalkeeper Jonas Lossl. The mid-season appointment Jan Siewert was to end his time as Huddersfield manager with a 5.3 per cent win rate.

ASTON VILLA 2015-16

Perhaps the most inexplicably bad season, considering they signed Idrissa Gueye and Adama Traore and still only got 17 points. Villa won their first league game, but none of the next 19. They ended an abominable campaign by taking one point from the last 39 available.

FULHAM 2018-19

Terrible in different ways. Fulham’s total of 26 points is not among the lowest ever but they contrived to get relegated after spending over £100 million (Dh457m) in the transfer market. Much of it went on defenders but they only kept two clean sheets in their first 33 games.

LA LIGA: Sporting Gijon, 13 points in 1997-98.

BUNDESLIGA: Tasmania Berlin, 10 points in 1965-66

Profile

Co-founders of the company: Vilhelm Hedberg and Ravi Bhusari

Launch year: In 2016 ekar launched and signed an agreement with Etihad Airways in Abu Dhabi. In January 2017 ekar launched in Dubai in a partnership with the RTA.

Number of employees: Over 50

Financing stage: Series B currently being finalised

Investors: Series A - Audacia Capital 

Sector of operation: Transport

The specs
Engine: 3.0-litre 6-cyl turbo

Power: 374hp at 5,500-6,500rpm

Torque: 500Nm from 1,900-5,000rpm

Transmission: 8-speed auto

Fuel consumption: 8.5L/100km

Price: from Dh285,000

On sale: from January 2022 

RESULT

Fifth ODI, at Headingley

England 351/9
Pakistan 297
England win by 54 runs (win series 4-0)

Another way to earn air miles

In addition to the Emirates and Etihad programmes, there is the Air Miles Middle East card, which offers members the ability to choose any airline, has no black-out dates and no restrictions on seat availability. Air Miles is linked up to HSBC credit cards and can also be earned through retail partners such as Spinneys, Sharaf DG and The Toy Store.

An Emirates Dubai-London round-trip ticket costs 180,000 miles on the Air Miles website. But customers earn these ‘miles’ at a much faster rate than airline miles. Adidas offers two air miles per Dh1 spent. Air Miles has partnerships with websites as well, so booking.com and agoda.com offer three miles per Dh1 spent.

“If you use your HSBC credit card when shopping at our partners, you are able to earn Air Miles twice which will mean you can get that flight reward faster and for less spend,” says Paul Lacey, the managing director for Europe, Middle East and India for Aimia, which owns and operates Air Miles Middle East.

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Building boom turning to bust as Turkey's economy slows

Deep in a provincial region of northwestern Turkey, it looks like a mirage - hundreds of luxury houses built in neat rows, their pointed towers somewhere between French chateau and Disney castle.

Meant to provide luxurious accommodations for foreign buyers, the houses are however standing empty in what is anything but a fairytale for their investors.

The ambitious development has been hit by regional turmoil as well as the slump in the Turkish construction industry - a key sector - as the country's economy heads towards what could be a hard landing in an intensifying downturn.

After a long period of solid growth, Turkey's economy contracted 1.1 per cent in the third quarter, and many economists expect it will enter into recession this year.

The country has been hit by high inflation and a currency crisis in August. The lira lost 28 per cent of its value against the dollar in 2018 and markets are still unconvinced by the readiness of the government under President Recep Tayyip Erdogan to tackle underlying economic issues.

The villas close to the town centre of Mudurnu in the Bolu region are intended to resemble European architecture and are part of the Sarot Group's Burj Al Babas project.

But the development of 732 villas and a shopping centre - which began in 2014 - is now in limbo as Sarot Group has sought bankruptcy protection.

It is one of hundreds of Turkish companies that have done so as they seek cover from creditors and to restructure their debts.

Updated: June 02, 2022, 3:17 PM