Germany's new Defence Minister Boris Pistorius (R) holds a joint press conference with Nato chief Jens Stoltenberg after talks on January 24, 2023 at the Defence Ministry in Berlin. AFP
Germany's new Defence Minister Boris Pistorius (R) holds a joint press conference with Nato chief Jens Stoltenberg after talks on January 24, 2023 at the Defence Ministry in Berlin. AFP
Germany's new Defence Minister Boris Pistorius (R) holds a joint press conference with Nato chief Jens Stoltenberg after talks on January 24, 2023 at the Defence Ministry in Berlin. AFP
Raghida Dergham is the founder and executive chairwoman of the Beirut Institute, and a columnist for The National
January 29, 2023
On the global landscape today, there appears to be a lack of international mechanisms to deter reckless political and military decisions, making threats such as nuclear war a possibility. This is down to smaller scales, where certain regional actors engage in rogue behaviour, confident that the hands of justice will never touch them.
The theoretical mechanisms of the UN in New York, International Tribunals in the Hague, or human rights forums in Geneva are paralysed by political and bureaucratic calculations. As a result, there is no international mechanism for accountability left.
The developments of the Ukraine war suggest we are on the verge of entering a war without rules between Russia and the US-led Nato powers. The rules of conventional warfare will be suspended if we cross a point of no-return, now fast approaching.
The compounded military aid package approved this week by the Biden administration, Germany, Britain, Canada, Italy, France, and other Nato powers, plus contributions from non-Nato states, will go beyond the transfer of main battle tanks, though even this alone will mark a qualitative shift in the war.
Infantry soldiers of the Bundeswehr, the German armed forces, in front of a Puma infantry fighting vehicle, during a visit by German Defence Minister Boris Pistorius on January 26, near Moeckern, Germany. Getty
Dates in this context have importance, not just for the delivery of missiles, tanks, and ammunition to Ukraine, but also in terms of Russian and Ukrainian preparations for decisive offensives in the next two months.
March is set to be a focal month for the offensive strategies of Russia, Ukraine and Nato. A hot war could then replace the cold war because of the radical difference between a war on Ukraine, and a Nato war with Russia. The issue now goes beyond winning a round or a battle. It will be a war for survival between Russia and Nato, not just a war of victory or defeat between Russia and Ukraine.
Whose offensive will succeed then, come March? This is the heart of the race, amid the impossibility of launching any international initiatives for a political solution, and the de facto collapse of international mechanisms supposed to prevent such dangerous escalations. The UN and its agencies are, for all intents and purposes, ineffective and powerless to act. Even at the level of rhetoric, the UN has failed the tests of conscience and political influence.
Military experts familiar with Russian and western strategies in Ukraine anticipate the fighting will escalate relentlessly beginning in February. As the timeline for the delivery of western tanks and military aid to Ukraine approaches, there is an increased likelihood that the war between Russia and Ukraine becomes a direct war between Russia and Nato.
There are many possible triggers for such a terrifying scenario, including Poland. Poland is playing a crucial role as an indispensable gateway for the delivery of advanced weaponry from Nato to Ukraine. If Russia carries out a strike on Poland, it would effectively risk triggering a new world war. Under Article 5 of its charter, Nato is legally obligated to respond to any aggression against a Nato member state.
Estonia is another example of how the containment of Russia’s military capabilities is expanding. Estonia announced recently that it is considering the establishment of a contiguous zone regime in the Gulf of Finland, giving it the ability to close the waterway to Russia and isolate Saint Petersburg. Estonia is a Nato member and Finland is in the process of joining the alliance. With the help of other Nato states, the two countries would then have the ability to blockade the port in Saint Petersburg, the largest in Russia and the Baltic Sea. Russia expelled Estonia’s envoy this week, to protest the actions of the government of Estonia. Once part of the Soviet Union, Estonia has recently announced a 113 million euro military aid package to Ukraine, the largest in its history, and equivalent to 1 per cent of its GDP, according to an Estonian ambassador.
The Baltic Sea's coast in Tallinn, Estonia, on January 24. AP
There has been a crucial element in the equation of reducing conflict and building trust between the US and Russia known as the strategic arms reduction treaty or the Start Treaty for nuclear and other strategic arms reduction. But in late last November, Moscow indefinitely postponed a meeting with Washington to discuss the resumption of inspections under the New Start Treaty signed in 2010. Last week, three months after the postponement of that meeting, Russian Deputy Foreign Minister Sergei Ryabkov said that the current state of US-Russian relations did not allow for further talks, accusing the US of “provoking Russia”. At some stage, he added, Russia’s reaction will lead to a kind of collapse. The Russian Foreign Ministry spokeswoman, Maria Zakharova, had previously said that arms control talks cannot be separated from "geopolitical realities”.
The Start treaty was created in order to contain conflict during the Cold War. The collapse of the treaty today risks provoking a nuclear war between Washington and Moscow in a hot war that may not stop at the brink, as happened during the Cuban Missile Crisis in 1962. The expiry date for this agreement is February 2026, but there are nuclear concerns accompanying the Ukrainian war and Moscow's rejection of returning to these talks and of further inspections of its nuclear sites, to which the US is entitled to under the treaty.
US President Joe Biden has agreed to supply Ukraine with 31 Abrams battle tanks, to encourage Germany to donate Leopard 2 tanks to Kyiv. Britain is training Ukrainian forces on using Challenger tanks, and Norway and others have made similar pledges, forming together what Ukraine has described as a grand "tank coalition".
The offensive weapons package includes in addition to tanks around 1100 missiles, drones, and other hardware. Non-Nato states are also chipping in. Italy, for example, has supplied both its own equipment and drones from Israel.
The West seems unconvinced about Russian President Vladimir Putin’s threats about nuclear weapons, given that this would lead to the destruction of Russia before the destruction of western powers
We are today seeing an Iranian-Israeli competition in drone warfare in Ukraine. Russia has come to rely in great measure on Iranian drones, which have overturned western-Iranian relations and adversely affected the Vienna talks that sought to revive the 2015 nuclear agreement with Iran.
The UN has made soft criticism of the entry of heavy tanks into the Ukraine war, while former US President Donald Trump expressed fierce opposition to the move, warning it could lead to nuclear war. But a question here is – why is the US not concerned about this possibility? More urgently, why are the European states not concerned by this either, given their proximity to what would be ground zero?
The West seems unconvinced about Russian President Vladimir Putin’s threats about nuclear weapons, given that this would lead to the destruction of Russia before the destruction of western powers. Russia’s strategic missiles would take 40 minutes to reach the US, according to one nuclear expert, while their US counterparts could hit Russia in 15 minutes. The West thus seems to be betting on Mr Putin’s fear of becoming the cause of Russia’s destruction. Further, the West also seems to be betting that the Russian military understands that the price Russia would pay in the event of nuclear war would be many times more what the West would incur, and thus would blink first.
One of the problems here, however, is that the Russian military and Mr Putin are convinced Russia can win a nuclear war with Nato, in keeping with their belief Russia can win the war in Ukraine. In other words, the political and military compass of the Nato powers and Russia seems to be broken, along with their instruments of self-restraint. Progressive military escalation appears to be unchecked and unfettered, with no international mechanisms to rein things in.
At a regional level, international mechanisms to keep chaos in check seem to be also suspended, either out of impotence or following narrow political calculations overshadowed by intimidation. Lebanon is a prime example. Neither has the UN sought to send a fact-finding mission into the Beirut Port explosion nor have the states with advanced satellite capabilities shared imagery of what happened on that fateful day in August 2020, each for different reasons.
There is also the crime of standing idly by the systematic assault led by Lebanon’s political class, foremost of which the "Shiite Duo" of Hezbollah and Amal, to stop the work of Tarek Bitar, the investigative judge in charge of the case. Ghassan Oweidat, a top prosecutor close to Hezbollah, even retaliated against Judge Bitar’s resumption of the investigation by spitefully releasing all those detained as part of the investigation and issuing counter charges against the investigative judge himself, slapping a travel ban on him and referring him to a judicial disciplinary body.
The supposed top law enforcing official in the land released all suspects in the case, betting on US support because one of the detainees is an American citizen, Mohammad Ziad Al Awf, whose lawyer said the US embassy in Beirut helped with travel arrangements for his client, taking him directly from prison to the airport. It appears the law of the jungle thus took over, amid a local-international farce, and international indifference to the suffering of the families of the victims of the blast.
Moral duty should have required a fact-finding mission at the time. It now requires holding accountable those who let the suspects escape. It is no achievement to smuggle out a citizen, even if he were innocent. The achievement needed is to conclude the investigation and ensure justice. It cannot be to empower the mutiny against it and enable those accused of involvement in the blast to cover up what happened. Such deals that encourage impunity are a disgrace, a stain on the record of everyone involved, be it local or international players, regardless of the justifications.
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
Healthy tips to remember
Here, Dr Mohamed El Abiary, paediatric consultant at Al Zahra Hospital Dubai, shares some advice for parents whose children are fasting during the holy month of Ramadan:
Gradual fasting and golden points - For children under the age of 10, follow a step-by-step approach to fasting and don't push them beyond their limits. Start with a few hours fasting a day and increase it to a half fast and full fast when the child is ready. Every individual's ability varies as per the age and personal readiness. You could introduce a points system that awards the child and offers them encouragement when they make progress with the amount of hours they fast
Why fast? - Explain to your child why they are fasting. By shedding light on the importance of abstaining from food and drink, children may feel more encouraged to give it there all during the observance period. It is also a good opportunity to teach children about controlling urges, doing good for others and instilling healthy food habits
Sleep and suhoor - A child needs adequate sleep every night - at least eight hours. Make sure to set a routine early bedtime so he/she has sufficient time to wake up for suhoor, which is an essential meal at the beginning of the day
Good diet - Nutritious food is crucial to ensuring a healthy Ramadan for children. They must refrain from eating too much junk food as well as canned goods and snacks and drinks high in sugar. Foods that are rich in nutrients, vitamins and proteins, like fruits, fresh meats and vegetables, make for a good balanced diet
UAE currency: the story behind the money in your pockets
Price: From Dh450,000, Autograph model from Dh510,000
Available: Now
SPECS
Engine: 4-litre V8 twin-turbo Power: 630hp Torque: 850Nm Transmission: 8-speed Tiptronic automatic Price: From Dh599,000 On sale: Now
5 of the most-popular Airbnb locations in Dubai
Bobby Grudziecki, chief operating officer of Frank Porter, identifies the five most popular areas in Dubai for those looking to make the most out of their properties and the rates owners can secure:
• Dubai Marina
The Marina and Jumeirah Beach Residence are popular locations, says Mr Grudziecki, due to their closeness to the beach, restaurants and hotels.
Frank Porter’s average Airbnb rent:
One bedroom: Dh482 to Dh739
Two bedroom: Dh627 to Dh960
Three bedroom: Dh721 to Dh1,104
• Downtown
Within walking distance of the Dubai Mall, Burj Khalifa and the famous fountains, this location combines business and leisure. “Sure it’s for tourists,” says Mr Grudziecki. “Though Downtown [still caters to business people] because it’s close to Dubai International Financial Centre."
Frank Porter’s average Airbnb rent:
One bedroom: Dh497 to Dh772
Two bedroom: Dh646 to Dh1,003
Three bedroom: Dh743 to Dh1,154
• City Walk
The rising star of the Dubai property market, this area is lined with pristine sidewalks, boutiques and cafes and close to the new entertainment venue Coca Cola Arena. “Downtown and Marina are pretty much the same prices,” Mr Grudziecki says, “but City Walk is higher.”
Frank Porter’s average Airbnb rent:
One bedroom: Dh524 to Dh809
Two bedroom: Dh682 to Dh1,052
Three bedroom: Dh784 to Dh1,210
• Jumeirah Lake Towers
Dubai Marina’s little brother JLT resides on the other side of Sheikh Zayed road but is still close enough to beachside outlets and attractions. The big selling point for Airbnb renters, however, is that “it’s cheaper than Dubai Marina”, Mr Grudziecki says.
Frank Porter’s average Airbnb rent:
One bedroom: Dh422 to Dh629
Two bedroom: Dh549 to Dh818
Three bedroom: Dh631 to Dh941
• Palm Jumeirah
Palm Jumeirah's proximity to luxury resorts is attractive, especially for big families, says Mr Grudziecki, as Airbnb renters can secure competitive rates on one of the world’s most famous tourist destinations.
Frank Porter’s average Airbnb rent:
One bedroom: Dh503 to Dh770
Two bedroom: Dh654 to Dh1,002
Three bedroom: Dh752 to Dh1,152
Lightweight:
Alex Martinez (CAN) bt Anas Siraj Mounir (MAR)
Welterweight:
Jarrah Al Selawi (JOR) bt Abdoul Abdouraguimov (FRA)
So what is Spicy Chickenjoy?
Just as McDonald’s has the Big Mac, Jollibee has Spicy Chickenjoy – a piece of fried chicken that’s crispy and spicy on the outside and comes with a side of spaghetti, all covered in tomato sauce and topped with sausage slices and ground beef. It sounds like a recipe that a child would come up with, but perhaps that’s the point – a flavourbomb combination of cheap comfort foods. Chickenjoy is Jollibee’s best-selling product in every country in which it has a presence.
Estimates of the number of deaths caused by the famine range from 400,000 to 1 million, according to a document prepared for the UK House of Lords in 2024. It has been claimed that the policies of the Ethiopian government, which took control after deposing Emperor Haile Selassie in a military-led revolution in 1974, contributed to the scale of the famine. Dr Miriam Bradley, senior lecturer in humanitarian studies at the University of Manchester, has argued that, by the early 1980s, “several government policies combined to cause, rather than prevent, a famine which lasted from 1983 to 1985. Mengistu’s government imposed Stalinist-model agricultural policies involving forced collectivisation and villagisation [relocation of communities into planned villages]. The West became aware of the catastrophe through a series of BBC News reports by journalist Michael Buerk in October 1984 describing a “biblical famine” and containing graphic images of thousands of people, including children, facing starvation.
Band Aid
Bob Geldof, singer with the Irish rock group The Boomtown Rats, formed Band Aid in response to the horrific images shown in the news broadcasts. With Midge Ure of the band Ultravox, he wrote the hit charity single Do They Know it’s Christmas in December 1984, featuring a string of high-profile musicians. Following the single’s success, the idea to stage a rock concert evolved. Live Aid was a series of simultaneous concerts that took place at Wembley Stadium in London, John F Kennedy Stadium in Philadelphia, the US, and at various other venues across the world. The combined event was broadcast to an estimated worldwide audience of 1.5 billion.