Mother of Ukrainian serviceman Abdulkarim Gulamov, who was killed in a fight against Russian troops in Kherson region on July 17, holds national flag during a funeral ceremony in Kyiv, Ukraine, on July 2. Reuters
Mother of Ukrainian serviceman Abdulkarim Gulamov, who was killed in a fight against Russian troops in Kherson region on July 17, holds national flag during a funeral ceremony in Kyiv, Ukraine, on July 2. Reuters
Mother of Ukrainian serviceman Abdulkarim Gulamov, who was killed in a fight against Russian troops in Kherson region on July 17, holds national flag during a funeral ceremony in Kyiv, Ukraine, on July 2. Reuters
Mother of Ukrainian serviceman Abdulkarim Gulamov, who was killed in a fight against Russian troops in Kherson region on July 17, holds national flag during a funeral ceremony in Kyiv, Ukraine, on Jul


The next six months in Ukraine will hurt a wider world


  • English
  • Arabic

October 06, 2022

Some people might have thought that Russia would win the war in Ukraine quickly. That it would occupy two thirds of Ukraine in weeks, and it would be over. This did not happen. Yet, even as Ukrainian forces have recaptured some of their lost territory in recent days, the war has raged on for nearly seven months, which is a long time.

The conflict is being called a war of attrition – a terrible term to describe a military strategy that means grinding down the enemy by destroying its military capability but also morale. Russia won the 1812 war against Napoleon; a textbook example of how troops were demoralised. The French emperor and his men crossed the Neman River in June, believing with all the optimism of a beautiful summer’s day that they would win in a few weeks. They did not foresee the enormity of the Russian landscape or its resistance – people fighting on their own land. In the end, the snow, the distance, the hunger and the casualties forced the humiliating retreat of the Grande Armee.

The First World War on the Italian and western fronts was also a war of attrition. The central powers and the allied powers, both drained, tried to take the lives of as many young men as possible, sending them over the trenches into the line of fire, marching straight to their death. It took Europe decades to recover from the carnage of that war.

The Ukrainian war is not quite the same as the conflicts of the past. There is immense suffering, the country is broken, and the war is causing death, destruction and displacement.

The longer the war goes on, the harder it will be to broker peace. People will grow more bitter. The ability to forgive will be harder

I don’t much like reducing a war to numbers, but it helps to understand the scale of a conflict. According to one UN estimate, at the six-month mark of the conflict, 5,587 Ukrainians had died. The military on both sides have kept the actual numbers of their casualties carefully guarded, although Kyiv last month reported it had lost 9,000 troops. US military officials, also a month ago, estimated that between 70,000 and 80,000 Russian soldiers had died. If all these figures are true – and it is currently hard to verify – then that’s too many young men who won’t be going home to their loved ones.

More than 8,000 Ukrainian civilians have been injured, according to reports last week. Thousands have lost their homes. Millions have fled – the UN Refugee Agency says about 6.6 million. Even in places no longer occupied, bodies are still being buried, such as in Bucha, a commuter suburb outside Kyiv where 400 people are believed to have died during the March occupation.

Passers-by in front of the "Testament of Bucha" exhibition in Berlin, on August 24, Ukraine's Independence Day and the six month mark since the beginning of the war. The wrecked car is one in which four fleeing Ukrainian women were shot at by the Russian military and died. Getty
Passers-by in front of the "Testament of Bucha" exhibition in Berlin, on August 24, Ukraine's Independence Day and the six month mark since the beginning of the war. The wrecked car is one in which four fleeing Ukrainian women were shot at by the Russian military and died. Getty

When the conflict began, I took a job directing a war crimes unit in Ukraine. I am part of a team made up of incredibly courageous researchers who are spread out across the country, gathering testimonies.

Part of my job, whenever I am not in the field with them working, is to go through the testimonies and pull patterns that would point to alleged war crimes or crimes against humanity. The scope of these crimes is staggering – and it is growing. We have collected witness statements of alleged torture, murder, child trafficking, indiscriminate attacks on civilians and siege warfare in Mariupol. With each witness statement I analyse, it appears to get worse.

Ukraine's infrastructure is ruined, with damages estimated at about $113 billion. Agriculture has been hit hard. I visited a village outside Kharkhiv in July, where a farmer walked me through her devastated farm. She told me how rockets had killed the farm animals. She pointed me to the roofless stables, the scorched earth, and the destroyed structures. “What can grow here after this?”

There are also charges of ecological targeted attacks. Russian troops occupied the Chernobyl nuclear facility for nearly a month, allegedly keeping workers hostage for a month. Although Chernobyl’s last reactor went offline in the year 2000, it serves as a highly contaminated nuclear waste facility.

When the war began, western media outlets reported that advancing soldiers dug trenches and unsettled contaminated earth in the Red Forest, a 10 square kilometre area surrounding the Chernobyl plant. It was given that ominous name after the 1986 nuclear accident. When I spoke to the Ukrainian officials in charge of the Exclusion Zone – the 30km area around the plant – they told me a number of soldiers are gravely ill if not dead, poisoned by radioactive dust. We are now watching the Zaporizhzhia nuclear plant with growing anxiety as shellfire resounds around it.

A Russian serviceman guards an area of the Zaporizhzhia Nuclear Power Station, under Russian military control, in Ukraine, on May 1. AP
A Russian serviceman guards an area of the Zaporizhzhia Nuclear Power Station, under Russian military control, in Ukraine, on May 1. AP

US President Joe Biden’s recent promise of billions of dollars in the form of a military package and high-tech weaponry shows American commitment to Ukraine. European allies, too, firmly believe that Kyiv can fight on. But despite its recent gains, most experts agree that the war is not going to end soon.

This has implications not only for the Ukrainians and Russians fighting and suffering, but also globally. It is already destabilising the whole world, by dealing blows to the global economy, hurting growth and raising prices. According to the International Monetary Fund, since the invasion, prices for energy, grains and metals have soared, and inflation has accelerated. There is also the very real possibility that Moscow will cut its gas supplies to Europe this winter.

The prospect of a harsh winter is worrisome. First, for the refugees and the internally displaced people in a country that turns bitterly cold from November until March. In terms of military manoeuvres, that might be the time for both Ukraine and Russia to regroup in preparation for spring fighting. But Moscow last month ordered a 10 per cent increase to its forces, so a pause in fighting doesn't seem likely.

The psychological and physical terror over the past six months has been horrific – in a country that is already deeply traumatised by a cruel history: the Second World War, several occupations, and death by starvation during the Holodomor, Joseph Stalin’s man-made "terror famine" that killed millions.

Nonetheless, there is no shortage of courage in Ukraine. The resistance is at a level that I have not witnessed in many years of war reporting.

Every Ukrainian, it seems, is helping towards the war effort; even in government buildings in Kyiv, office workers use old garments to make tank camouflage shields. Instead of taking coffee breaks, workers stop on the frames and tie coloured cloth to make giant camouflage nets. “Everyone in this country is doing something. No one is not fighting, in one way or another," a young woman called Iryna told me as she showed me how to knot the material.

But what of the long-term future?

Workers sew uniforms and material for flack jackets at a military clothing factory in May in Kryvyi Rih, Ukraine. Getty
Workers sew uniforms and material for flack jackets at a military clothing factory in May in Kryvyi Rih, Ukraine. Getty

The Europeans have said that at some point in the future – not knowing when that would be – Kyiv could become a member of the EU. But even though Ukraine has oriented itself much more towards the West for almost a decade – pre-war Kyiv resembled any other European capital – it is difficult to imagine how and when the war will end.

The longer it goes on, the harder it will be to broker peace. People will grow more bitter. The ability to forgive will be harder. The humanitarian situation will get worse. Violence will settle deep into the bones, as will vengeance.

Nevertheless, even as the path to settlement seems closed off for now, Kyiv’s allies will need to continue their commitment to, as Ukrainian Foreign Minister Dmytro Kuleba recently put it, its long-term security in order for it to have any chance of averting a Russian victory. But while the West continues to supply to weapons Ukraine, it must also keep pushing for diplomatic solutions.

It will be a long and grave winter if the war continues into next year – or longer.

MATCH INFO

Uefa Champions League semi-finals, first leg
Liverpool v Roma

When: April 24, 10.45pm kick-off (UAE)
Where: Anfield, Liverpool
Live: BeIN Sports HD
Second leg: May 2, Stadio Olimpico, Rome

The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

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%3Cp%3E%3Cstrong%3EDeveloper%3A%20%3C%2Fstrong%3ERemedy%20Entertainment%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20Microsoft%20Game%20Studios%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PlayStation%204%20%26amp%3B%205%2C%20Xbox%3A%20360%20%26amp%3B%20One%20%26amp%3B%20Series%20X%2FS%20and%20Nintendo%20Switch%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

Profile of Udrive

Date started: March 2016

Founder: Hasib Khan

Based: Dubai

Employees: 40

Amount raised (to date): $3.25m – $750,000 seed funding in 2017 and a Seed round of $2.5m last year. Raised $1.3m from Eureeca investors in January 2021 as part of a Series A round with a $5m target.

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%3Cp%3EDirectors%3A%20Joaquim%20Dos%20Santos%2C%20Kemp%20Powers%2C%20Justin%20K.%20Thompson%3Cbr%3EStars%3A%20Shameik%20Moore%2C%20Hailee%20Steinfeld%2C%20Oscar%20Isaac%3Cbr%3ERating%3A%204%2F5%3C%2Fp%3E%0A
The five stages of early child’s play

From Dubai-based clinical psychologist Daniella Salazar:

1. Solitary Play: This is where Infants and toddlers start to play on their own without seeming to notice the people around them. This is the beginning of play.

2. Onlooker play: This occurs where the toddler enjoys watching other people play. There doesn’t necessarily need to be any effort to begin play. They are learning how to imitate behaviours from others. This type of play may also appear in children who are more shy and introverted.

3. Parallel Play: This generally starts when children begin playing side-by-side without any interaction. Even though they aren’t physically interacting they are paying attention to each other. This is the beginning of the desire to be with other children.

4. Associative Play: At around age four or five, children become more interested in each other than in toys and begin to interact more. In this stage children start asking questions and talking about the different activities they are engaging in. They realise they have similar goals in play such as building a tower or playing with cars.

5. Social Play: In this stage children are starting to socialise more. They begin to share ideas and follow certain rules in a game. They slowly learn the definition of teamwork. They get to engage in basic social skills and interests begin to lead social interactions.

Biography

Favourite book: Zen and the Art of Motorcycle Maintenance

Holiday choice: Anything Disney-related

Proudest achievement: Receiving a presidential award for foreign services.

Family: Wife and three children.

Like motto: You always get what you ask for, the universe listens.

Test series fixtures

(All matches start at 2pm UAE)

1st Test Lord's, London from Thursday to Monday

2nd Test Nottingham from July 14-18

3rd Test The Oval, London from July 27-31

4th Test Manchester from August 4-8

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Election pledges on migration

CDU: "Now is the time to control the German borders and enforce strict border rejections" 

SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom" 

Expo details

Expo 2020 Dubai will be the first World Expo to be held in the Middle East, Africa and South Asia

The world fair will run for six months from October 20, 2020 to April 10, 2021.

It is expected to attract 25 million visits

Some 70 per cent visitors are projected to come from outside the UAE, the largest proportion of international visitors in the 167-year history of World Expos.

More than 30,000 volunteers are required for Expo 2020

The site covers a total of 4.38 sqkm, including a 2 sqkm gated area

It is located adjacent to Al Maktoum International Airport in Dubai South

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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

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

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Updated: October 06, 2022, 12:37 PM