• A soldier on alert near the front line in Andriivka, 10km south of the Russian-occupied city of Bakhmut. AP
    A soldier on alert near the front line in Andriivka, 10km south of the Russian-occupied city of Bakhmut. AP
  • An assault unit commander raises the Ukrainian flag as a symbol of liberation of the frontline village of Andriivka. AP
    An assault unit commander raises the Ukrainian flag as a symbol of liberation of the frontline village of Andriivka. AP
  • Ukrainian emergency teams out a fire in Lviv. EPA
    Ukrainian emergency teams out a fire in Lviv. EPA
  • Ukrainian President Volodymyr Zelenskyy visits Staten Island University Hospital, New York, where some Ukrainian soldiers are being treated for injuries sustained in the war. Reuters
    Ukrainian President Volodymyr Zelenskyy visits Staten Island University Hospital, New York, where some Ukrainian soldiers are being treated for injuries sustained in the war. Reuters
  • A Ukrainian farmer surveys a destroyed grain depot on his land near the frontline town of Orikhiv, Zaporizhzhia region. EPA
    A Ukrainian farmer surveys a destroyed grain depot on his land near the frontline town of Orikhiv, Zaporizhzhia region. EPA
  • Schoolchildren learn to handle rifles at a military centre in Lviv. AFP
    Schoolchildren learn to handle rifles at a military centre in Lviv. AFP
  • A Ukrainian soldier fires a howitzer towards Russian troops in Donetsk region. Reuters
    A Ukrainian soldier fires a howitzer towards Russian troops in Donetsk region. Reuters
  • A sombre funeral ceremony for a Ukrainian soldier killed in Polonne, Khmelnytskyi region. AP
    A sombre funeral ceremony for a Ukrainian soldier killed in Polonne, Khmelnytskyi region. AP
  • Ukrainian heavy armoured vehicles are driven into position in Donetsk region. Reuters
    Ukrainian heavy armoured vehicles are driven into position in Donetsk region. Reuters
  • A Ukrainian cadet carries a machinegun below the Motherland Monument in Kyiv. Bloomberg
    A Ukrainian cadet carries a machinegun below the Motherland Monument in Kyiv. Bloomberg


Could a US budget fight end the Ukraine war?


  • English
  • Arabic

December 11, 2023

It’s been more than two months since Ukraine was front-page news in the US media. It had become an old story and was being displaced by the horrors unfolding daily in Gaza.

This past week, however, Ukraine came back into the headlines not so much for changing developments in the war but because the US Congress balked at approving the Biden administration’s request for an additional $61 billion in funding to resupply Kyiv’s dwindling weapons arsenal.

Congress’s hesitation in acting on this matter is born of a number of factors. Some legislators didn’t support the war from the outset and now see it as an almost two-year-old deadly stalemate.

There are partisan concerns as well. Some Republicans, for example, see the urgency behind President Joe Biden’s Ukraine aid request as an opportunity to use this issue as leverage to push for increased funding to “secure the southern US border”. Other Republicans have sought to tie approving Ukraine aid to cuts in domestic spending, while some Democrats have argued that the funds should be reallocated to prioritise increases in some of the very same domestic programmes Republicans want to cut.

The internal GOP friction caused by how best to deal with Mr Biden’s aid request has already toppled one Republican, Kevin McCarthy, from his post as Speaker of the House and is now causing headaches for his successor, Mike Johnson. How this will end is uncertain, but what’s clear is that there are vocal minorities in both congressional delegations who are not on board with continued funding for the war in Ukraine.

To some extent, this reticence among legislators reflects US public opinion on how best to deal with the Russian invasion of Ukraine.

British Foreign Secretary David Cameron, left, meets Speaker of the US House of Representatives Mike Johnson for discussions on the war in Ukraine, in Washington on Wednesday. AP
British Foreign Secretary David Cameron, left, meets Speaker of the US House of Representatives Mike Johnson for discussions on the war in Ukraine, in Washington on Wednesday. AP
There is no combination of European countries with the resources to match the level of funding the US has been providing to support Ukraine

In October, Zogby Research Services conducted a survey of attitudes towards the war in Ukraine in seven European countries and the US. In most countries, there is a growing weariness with the costs of the war and a desire to see it come to a negotiated end.

In the US, one in five respondents see the US as the main party responsible for the war as well as the major obstacle to peace between Ukraine and Russia. This view is shared by equal numbers of Democrats and Republicans.

At the same time, seven in 10 Americans agree that the costs of the war are concerning and believe that a compromise should be found to end it. This is the position of three-quarters of Republicans and six in 10 Democrats. It’s also worth noting that a plurality of Republicans now sees the war as having weakened the US on the world stage.

Opponents of continued US funding argue that European countries should step up and foot the bill for Ukraine. This ignores important political changes that are unfolding across the European continent.

In the first place, there is no combination of European countries with the resources to match the level of funding the US has been providing to support Ukraine. In several European countries, there is also a growing rightward-leaning populist current that has a strong nativist and isolationist bent. As such, European support for increasing arms shipments and aid to Ukraine has declined.

While the poll shows that three-quarters of Europeans continue to hold Russia responsible for the war and support sanctions against that country, the increases in the cost of living and, in particular, the cost of energy brought on by this war and the sanctions against Russia have taken a toll on European opinion.

Eight in 10 now say that the increase in the cost of living is their greatest concern with this war. The same percentage now say that costs of continuing the war are too high and a compromise should be found to save lives and resources.

Western leaders at a Nato summit in Vilnius in July. Many Americans would like to see European nations fund more towards the war in Ukraine. EPA
Western leaders at a Nato summit in Vilnius in July. Many Americans would like to see European nations fund more towards the war in Ukraine. EPA

Despite the fact that US opinion is divided on continuing this war and Europe is increasingly questioning its costs, Mr Biden has doubled down on elevating his support for Ukraine and Israel as his administration’s signature foreign policy issues.

In a piece he authored a few weeks ago, Mr Biden attempted to tie together the wars against Moscow and Hamas as defining battles of our generation. The US President cloaked himself with a neoconservative mantle channelling Ronald Reagan confronting the Evil Empire and George W Bush challenging his invented Axis of Evil.

America, in Mr Biden’s view, is the force of good in the world facing down the forces of evil in a battle that must be won for the future of humanity to be secure.

This formulation is questionable on many levels. Hamas is not Russia and Israel is not Ukraine. Neither of them poses the existential challenge to the West that was once posed by the Soviet Union. And while both are involved in wars, Russia is seen by many as the occupier and aggressor in Ukraine, but Israel is seen by many as the occupier and aggressor in Gaza.

The bottom line is that there is a growing body of opinion in Europe and the US questioning the wisdom of having Ukraine be yet another “war without end”. This poses a challenge not only for Ukraine, but for the Biden administration.

By removing Ukraine from the headlines for a few months, the war in Gaza delayed Congress and the White House having to make tough decisions about the future. But with budget matters needing to come to a conclusion by year’s end, the day of reckoning is at hand.

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The Pope's itinerary

Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport


Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial


Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport

Women%E2%80%99s%20T20%20World%20Cup%20Qualifier
%3Cp%3E%3Cstrong%3EUAE%20fixtures%3C%2Fstrong%3E%3C%2Fp%3E%0A%3Cp%3E25%20April%20%E2%80%93%20Ireland%20v%20UAE*%3Cbr%3E27%20April%20%E2%80%93%20UAE%20v%20Zimbabwe**%3Cbr%3E29%20April%20%E2%80%93%20Netherlands%20v%20UAE*%3Cbr%3E3%20May%20%E2%80%93%20UAE%20v%20Vanuatu*%3Cbr%3E5%20May%20%E2%80%93%20Semi-finals%3Cbr%3E7%20May%20%E2%80%93%20Final%3Cbr%3E%3Cstrong%3EUAE%20squad%3A%20%3C%2Fstrong%3EEsha%20Oza%20(captain)%2C%20Al%20Maseera%20Jahangir%2C%20Avanee%20Patel%2C%20Heena%20Hotchandani%2C%20Indhuja%20Nandakumar%2C%20Kavisha%20Kumari%2C%20Khushi%20Sharma%2C%20Lavanya%20Keny%2C%20Mehak%20Thakur%2C%20Rinitha%20Rajith%2C%20Samaira%20Dharnidharka%2C%20Siya%20Gokhale%2C%20Suraksha%20Kotte%2C%20Theertha%20Satish%2C%20Vaishnave%20Mahesh.%3C%2Fp%3E%0A%3Cp%3E*Zayed%20Cricket%20Stadium%3C%2Fp%3E%0A%3Cp%3E**Tolerance%20Oval%3C%2Fp%3E%0A
Company%20profile
%3Cp%3E%3Cstrong%3EName%3A%20%3C%2Fstrong%3EPurpl%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECo-founders%3A%20%3C%2Fstrong%3EKarl%20Naim%2C%20Wissam%20Ghorra%2C%20Jean-Marie%20Khoueir%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EHub71%20in%20Abu%20Dhabi%20and%20Beirut%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2021%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E12%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunding%3A%20%3C%2Fstrong%3E%242%20million%26nbsp%3B%3C%2Fp%3E%0A
WandaVision

Starring: Elizabeth Olsen, Paul Bettany

Directed by: Matt Shakman

Rating: Four stars

The%20trailblazers
%3Cp%3ESixteen%20boys%20and%2015%20girls%20have%20gone%20on%20from%20Go-Pro%20Academy%20in%20Dubai%20to%20either%20professional%20contracts%20abroad%20or%20scholarships%20in%20the%20United%20States.%20Here%20are%20two%20of%20the%20most%20prominent.%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EGeorgia%20Gibson%20(Newcastle%20United)%3C%2Fstrong%3E%0D%3Cbr%3EThe%20reason%20the%20academy%20in%20Dubai%20first%20set%20up%20a%20girls%E2%80%99%20programme%20was%20to%20help%20Gibson%20reach%20her%20potential.%20Now%20she%20plays%20professionally%20for%20Newcastle%20United%20in%20the%20UK.%0D%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMackenzie%20Hunt%20(Everton)%3C%2Fstrong%3E%0D%3Cbr%3EAttended%20DESS%20in%20Dubai%2C%20before%20heading%20to%20the%20UK%20to%20join%20Everton%20full%20time%20as%20a%20teenager.%20He%20was%20on%20the%20bench%20for%20the%20first%20team%20as%20recently%20as%20their%20fixture%20against%20Brighton%20on%20February%2024.%0D%3C%2Fp%3E%0A
Abu Dhabi card

5pm: Handicap (TB) Dh100,000 2,400m

5.30pm: Wathba Stallions Cup Handicap (PA) Dh 70,000 2,200m

6pm: Abu Dhabi Fillies Classic Prestige (PA) Dh110,000 1,400m

6.30pm: Abu Dhabi Colts Classic Prestige (PA) Dh110,000 1,400m

7pm: Handicap (PA) Dh85,000 1,600m

7.30pm: Maiden (PA) Dh80,000 1,600m

The National selections:

5pm: Valcartier

5.30pm: AF Taraha

6pm: Dhafra

6.30pm: Maqam

7pm: AF Mekhbat

7.30pm: Ezz Al Rawasi  

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
Elvis
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Baz%20Luhrmann%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Austin%20Butler%2C%20Tom%20Hanks%2C%20Olivia%20DeJonge%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A

First Person
Richard Flanagan
Chatto & Windus 

The Greatest Royal Rumble card as it stands

The Greatest Royal Rumble card as it stands

50-man Royal Rumble - names entered so far include Braun Strowman, Daniel Bryan, Kurt Angle, Big Show, Kane, Chris Jericho, The New Day and Elias

Universal Championship Brock Lesnar (champion) v Roman Reigns in a steel cage match

WWE World Heavyweight ChampionshipAJ Styles (champion) v Shinsuke Nakamura

Intercontinental Championship Seth Rollins (champion) v The Miz v Finn Balor v Samoa Joe

United States Championship Jeff Hardy (champion) v Jinder Mahal

SmackDown Tag Team Championship The Bludgeon Brothers (champions) v The Usos

Raw Tag Team Championship (currently vacant) Cesaro and Sheamus v Matt Hardy and Bray Wyatt

Casket match The Undertaker v Chris Jericho

Singles match John Cena v Triple H

Cruiserweight Championship Cedric Alexander v tba

Arabian Gulf Cup FINAL

Al Nasr 2

(Negredo 1, Tozo 50)

Shabab Al Ahli 1

(Jaber 13)

Liverpool’s fixtures until end of 2019

Saturday, November 30, Brighton (h)

Wednesday, December 4, Everton (h)

Saturday, December 7, Bournemouth (a)

Tuesday, December 10, Salzburg (a) CL

Saturday, December 14, Watford (h)

Tuesday, December 17, Aston Villa (a) League Cup

Wednesday, December 18, Club World Cup in Qatar

Saturday, December 21, Club World Cup in Qatar

Thursday, December 26, Leicester (a)

Sunday, December 29, Wolves (h)

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

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

SPECS
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The stats

Ship name: MSC Bellissima

Ship class: Meraviglia Class

Delivery date: February 27, 2019

Gross tonnage: 171,598 GT

Passenger capacity: 5,686

Crew members: 1,536

Number of cabins: 2,217

Length: 315.3 metres

Maximum speed: 22.7 knots (42kph)

Updated: December 11, 2023, 2:00 PM