• A frame grab from handout video provided by the Ministry of Defence of the Republic of Azerbaijan allegedly shows an Armenian tank being destroyed by Azerbaijan's military at Nagorno-Karabakh Republic, on the border of Armenia and Azerbaijan. EPA
    A frame grab from handout video provided by the Ministry of Defence of the Republic of Azerbaijan allegedly shows an Armenian tank being destroyed by Azerbaijan's military at Nagorno-Karabakh Republic, on the border of Armenia and Azerbaijan. EPA
  • In this handout photo taken from a footage released by Azerbaijan's Defense Ministry, Azerbaijan's forces destroy Armenian anti-aircraft system at the contact line of the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
    In this handout photo taken from a footage released by Azerbaijan's Defense Ministry, Azerbaijan's forces destroy Armenian anti-aircraft system at the contact line of the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
  • In this photo released by the Armenian Foreign Ministry, a woman with her child sit in a bombshelter to protect against shelling, in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
    In this photo released by the Armenian Foreign Ministry, a woman with her child sit in a bombshelter to protect against shelling, in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
  • In this handout photo released by Armenian Foreign Ministry, an Armenian church priest looks a a baby in a bombshelter to protect against shelling in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
    In this handout photo released by Armenian Foreign Ministry, an Armenian church priest looks a a baby in a bombshelter to protect against shelling in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
  • In this photo released by the Armenian Foreign Ministry, people gather in a bombshelter to protect against shelling in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
    In this photo released by the Armenian Foreign Ministry, people gather in a bombshelter to protect against shelling in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
  • This handout photo released by Armenian Foreign Ministry, shows a damaged after shelling flat in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
    This handout photo released by Armenian Foreign Ministry, shows a damaged after shelling flat in Stepanakert, the self-proclaimed Republic of Nagorno-Karabakh, Azerbaijan. AP
  • Volunteers and veterans, who are ready to go to the frontline in Nagorny Karabakh, gather in Yerevan. AFP
    Volunteers and veterans, who are ready to go to the frontline in Nagorny Karabakh, gather in Yerevan. AFP
  • A handout photo released by the Armenian Foreign Ministry shows specialists delivering medical support to a man, who is said to be a civilian injured during clashes in the breakaway region of Nagorno-Karabakh. REUTERS
    A handout photo released by the Armenian Foreign Ministry shows specialists delivering medical support to a man, who is said to be a civilian injured during clashes in the breakaway region of Nagorno-Karabakh. REUTERS
  • A grab taken from a handout video released by the so-called Nagorno-Karabakh (NKR) Defense Army, or Artsakh Defence Army, via Youtube claims to show tanks allegedly destroyed in shelling, artillery and air attacks along the front at Nagorno-Karabakh Republic, on a border of Armenia and Azerbaijan. EPA
    A grab taken from a handout video released by the so-called Nagorno-Karabakh (NKR) Defense Army, or Artsakh Defence Army, via Youtube claims to show tanks allegedly destroyed in shelling, artillery and air attacks along the front at Nagorno-Karabakh Republic, on a border of Armenia and Azerbaijan. EPA
  • A grab taken from a handout video released by the so-called Nagorno-Karabakh (NKR) Defense Army, or Artsakh Defence Army, via Youtube claims to show Azerbaijani food rations in a tank allegedly destroyed in shelling, artillery and air attacks along the front at Nagorno-Karabakh Republic, on a border of Armenia and Azerbaijan. EPA
    A grab taken from a handout video released by the so-called Nagorno-Karabakh (NKR) Defense Army, or Artsakh Defence Army, via Youtube claims to show Azerbaijani food rations in a tank allegedly destroyed in shelling, artillery and air attacks along the front at Nagorno-Karabakh Republic, on a border of Armenia and Azerbaijan. EPA
  • A handout photo made available by the Armenian Government Press Office shows Armenian Prime Minister Nikol Pashinyan meeting with the military leaders in Yerevan, Armenia. EPA
    A handout photo made available by the Armenian Government Press Office shows Armenian Prime Minister Nikol Pashinyan meeting with the military leaders in Yerevan, Armenia. EPA
  • Armenian Prime Minister Nikol Pashinyan meets with top military officials in Yerevan. AFP
    Armenian Prime Minister Nikol Pashinyan meets with top military officials in Yerevan. AFP
  • Armenian Prime Minister Nikol Pashinyan gives a speech at the parliament in Yerevan. AFP
    Armenian Prime Minister Nikol Pashinyan gives a speech at the parliament in Yerevan. AFP

Armenian President: Turkey risks setting the whole Caucasus ablaze


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More from Armen Sarkissian

On September 30, I drafted a special letter to several world leaders to describe to them the situation in and around Nagorno-Karabakh, a contested region of the Caucasus inhabited predominately by ethnic Armenians. It has been attacked aggressively by Azerbaijan, with the full support of Turkey. I could hardly anticipate the scope of the aggression and the lack of humanity in the behaviour of their forces. Then and even now, the reality on the ground that my fellow Armenians are experiencing is more than alarming, and risks igniting further escalation and insecurity in the region and even beyond.

Months and even years before the military aggression by Azerbaijan on September 27, the Azerbaijani leadership was using very harsh, militaristic rhetoric and overtly voicing, at the highest levels of government, its intentions to resolve the conflict through a fully fledged war. Nagorno-Karabakh and Armenia have been facing similar attempts for more than 25 years since a ceasefire was established after the first Karabakh war in 1994. Ever since then, the rhetoric and the destructive behaviour of Azerbaijan has never faded.

An ethnic Armenian soldier looks towards Azerbaijan's positions from a dugout at a fighting position on the front line in Nagorno-Karabakh, on October 21, 2020. AP
An ethnic Armenian soldier looks towards Azerbaijan's positions from a dugout at a fighting position on the front line in Nagorno-Karabakh, on October 21, 2020. AP

Nagorno-Karabakh – or Artsakh, as we call it in Armenia – has always been populated overwhelmingly by Armenians. It has never been a voluntary part of independent Azerbaijan. In 1921, Nagorno-Karabakh was given as a gift by Russia under Josef Stalin to Soviet Azerbaijan, which was not an independent state, but a part of the Soviet Union.

Following decades of continued discrimination, in 1987 and 1988 the Armenians of Nagorno-Karabakh began to raise their voices to re-join with Armenia. They conducted peaceful demonstrations and signed petitions. At the same time, ethnically motivated persecutions against Armenians in Soviet Azerbaijan mounted. There were pogroms and ethnic cleansing campaigns in a number of Azerbaijani cities.

During the collapse of the Soviet Union, the Armenians of Nagorno-Karabakh declared their independence earlier than Azerbaijan. In fact, Azerbaijan declared its own independence from the Soviet Union in a separate process, without Nagorno-Karabakh. Despite this and other facts that, in Armenia’s view, make Azerbaijan’s claims baseless in the context of the international law, the government in Baku has sought, for about 30 years, to oppress with military means the right of the Armenians of Nagorno-Karabakh (or the Republic of Artsakh) to live in their homeland. It pursues a policy of forcibly capturing lands, cleansing them of their native inhabitants and heritage and ignoring the basic, fundamental rights.

Turkey has expressed its full support, politically and militarily, for Azerbaijan. AFP
Turkey has expressed its full support, politically and militarily, for Azerbaijan. AFP

After 30 years of rejecting any attempts at a peaceful solution, Azerbaijan, supported militarily and politically by Turkey, is once again attacking Armenia’s cherished homeland. Azerbaijan’s position is, in a sense, a continuation of the policies that Armenians have faced ever since the Ottoman Empire tried to perpetrate the genocide of Armenians almost 105 years ago. At that time, about 1.5 million ethnic Armenians perished, or were exiled and persecuted.

The Azerbaijani side today includes not only Turkish generals, officers and military experts, but also Turkish F-16 fighter jets and the infamous “Bayraktar” drones. Every day, these death machines and are involved in bombing Nagorno-Karabakh and even Armenia. Lethal and even prohibited weapons, such as cluster munition, have been deployed for more than three weeks against a huge number of Armenian civilians and civil infrastructure. The latter includes hospitals, houses and even kindergartens.

If you add to this the involvement of Syrian mercenaries, jihadists and radical fanatics who are now on Armenian soil killing my people, the full picture is clear. Mercenaries from international terrorist organisations fighting in the Middle East — in particular, Jabhat Al Nusra, Firqat Hamza and the Sultan Murad Division – are actively entering the fray. Armenia and Nagorno-Karabakh are dealing with international terrorism.

Hence, we in Armenia remain very concerned and alert for those developments on the ground. We are also concerned by the hesitant stance of the international community, which needs to react immediately. It needs to apply pressure to Turkey to withdraw from our region with its weapons, mercenaries and cynicism. It needs to apply pressure to Azerbaijan to respect two ceasefires agreed on October 10 and 17. The war by Turkey and Azerbaijan against my nation risks creating another Syria in the Caucasus, with the potential to fuel a greater fire in the entire region and beyond.

Turkey does not hesitate to export Islamist militants and other terrorists into Azerbaijan. But, as usual, it needs an excuse for doing so. One of its excuses has been that Azerbaijanis are its ethnic kin. The reality is that that line of thinking simply doesn’t work in the new world, because by that logic Turkey’s ethnic kinship extends all the way into Central Asia, Mongolia, northern China and elsewhere. Is Ankara ready to interfere with any problem that its ethnic brothers may face there?

Perhaps the answer is yes – in which case, it is no wonder that modern Turkey has problematic relations virtually 360 degrees in every direction. It has had problems with Egypt. It is now involved in Libya. It speaks about the territorial integrity of Azerbaijan, but in the meantime has crossed over its border with Iraq. It violates the territorial integrity of Syria. It is trying to be very present in Lebanon and in parts of the Gulf. It also has big issues in the Eastern Mediterranean. And now, it is in the Caucasus. All of this is unacceptable.

A woman makes bread at a bakery offering free bread to residents in the city of Stepanakert, the largest city in Nagorno-Karabakh, as Azerbaijani forces continue to attack the city. AFP
A woman makes bread at a bakery offering free bread to residents in the city of Stepanakert, the largest city in Nagorno-Karabakh, as Azerbaijani forces continue to attack the city. AFP
Mercenaries from international terrorist organisations are entering the fray in Nagorno-Karabakh

Leaders of civilised nations, regardless of their religious or ethnic identities, must act unequivocally to stop aggressors and establish long-lasting peace. We need peace, and it can only be reached through negotiation and talks. But this is what the Azerbaijani side rejects each and every time, for reasons that are horrific to the rest of us. They claim they have a legitimate right to use force – brutal, military force – against the Armenians living in Nagorno-Karabakh.

We need to understand that there is no military solution to this and, I would say, to any conflict. Armenians have always believed that a solution has to be reached through peaceful negotiations and in a way that does not make things worse. This is why we have refrained from officially recognising the Republic of Artsakh, so as to allow the negotiations to take place and reach a peaceful solution. But Turkey and Azerbaijan seem to have a different understanding of what a solution is, and they push only a militaristic, aggressive and, in my view, genocidal agenda.

My appeal to Muslim and Arab leaders aims at asking them to use their influence and high prestige in the international arena to immediately stop the bloodshed and human suffering.

Together, we can stop this aggression, because we are proponents of peace, who reject war, violence and terrorism.

Armen Sarkissian is the President of Armenia

What is a calorie?

A food calorie, or kilocalorie, is a measure of nutritional energy generated from what is consumed.

One calorie, is the amount of heat needed to raise the temperature of 1 kilogram of water by 1°C.

A kilocalorie represents a 1,000 true calories of energy.

Energy density figures are often quoted as calories per serving, with one gram of fat in food containing nine calories, and a gram of protein or carbohydrate providing about four.

Alcohol contains about seven calories a gram. 

Our legal consultants

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
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Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

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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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 

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

The specs
Engine: 77.4kW all-wheel-drive dual motor
Power: 320bhp
Torque: 605Nm
Transmission: Single-speed automatic
Price: From Dh219,000
On sale: Now
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More from Armen Sarkissian