Former German chancellor Angela Merkel answers questions from journalist and author Alexander Osang under the theme "So what is my country?" at the Berliner Ensemble in Berlin. AP
Former German chancellor Angela Merkel answers questions from journalist and author Alexander Osang under the theme "So what is my country?" at the Berliner Ensemble in Berlin. AP
Former German chancellor Angela Merkel answers questions from journalist and author Alexander Osang under the theme "So what is my country?" at the Berliner Ensemble in Berlin. AP
Insight and opinion from The National’s editorial leadership
June 09, 2022
Former German Chancellor Angela Merkel is one of the most consequential European politicians of the 21st century. She steered Germany and, in large part, the EU through the turbulence of the 2008 financial crisis, the 2015 refugee crisis and Brexit.
The evolution of her career is also symbolic of headwinds of progress greater than herself. She was Germany's first female chancellor and its second-longest-serving one. Her political career began in 1990, just a year after the wall dividing East and West Germany came down. She grew up in the less prosperous, far more repressive eastern part of the country, making her chancellorship as representative as it was successful.
But with the war in Ukraine – which began just two months after she left office – that legacy has come under a great deal of criticism from some in the West, who believe it to have been naive and strategically disastrous. Supply fears sparked by much of the continent's reliance on Russian gas have caused criticism of her approach to grow louder.
It had been made worse by her silence on the issue. That changed on Tuesday, when she conducted her first interview since the beginning of the war. Her responses were firm. She called called Russia's invasion "not just unacceptable but also a major mistake". She also clearly stated she would offer no apologies for her pre-war approach to Russia: “It’s a great shame that it didn’t succeed, but I don’t blame myself for having tried ... I don't see that I should now say it was wrong, and I won't apologise."
British citizens Aiden Aslin, left, and Shaun Pinner, right, and Moroccan Saaudun Brahim, centre, sit behind bars in a courtroom in the breakaway eastern Ukrainian enclave of Donetsk. The three were sentenced to death by pro-Moscow rebels for fighting on Ukraine's side. AP
A Ukrainian soldier fires a machine gun near the town of New York in the breakaway Donetsk enclave. Reuters
The gutted remains of cars lie along a road during heavy fighting in Severodonetsk. AP
Ukrainian soldiers ride an armoured vehicle near the city of Bakhmut, in the breakaway Donetsk enclave. EPA
Ukrainian soldiers and members of civilian demining organisations take part in a training exercise for bomb disposal experts in Peja, Kosovo. Getty
Volunteers clear debris near a damaged shopping mall after night shelling in Kharkiv, Ukraine. EPA
A man walks past a college on fire after a strike in Lysychansk in the eastern Ukrainian region of Donbas. AFP
Ukrainian service members near the town of Soledar. Reuters
Ukrainian President Volodymyr Zelenskyy in Kyiv. AFP
Residents kneel during a funeral procession for senior lieutenant Vasyl Herych, 31, of the 15th Separate Mountain Assault Battalion, who was killed in Perechyn, Ukraine. Reuters
People hide in a bomb shelter in the city of Lysychansk in the Donbas region. AFP
Ivan Sosnin, 19, surveys the damage to his home in Lysychansk. AFP
Ukrainian troops repair a tank in the Donbas region. AFP
Ukrainian troops fire rockets towards Russian positions at a front line in the Donbas region. AFP
Volunteers from a Danish NGO demonstrate how to search for explosive devices with help of a loop metal detector, outside the town of Ichnia in Ukraine. Reuters
A firefighter takes a break after putting out a fire at a house in a district of Kharkiv that was bombed by Russian forces. Reuters
Plumes of smoke rise from a house on fire after a military strike by Russian forces in Kharkiv. Reuters
The damaged house of Inna Bobryntseva, a woman who died during Russian shelling, in Kharkiv. Ukrainian officials exhumed her body from her backyard as part of an investigation into war crimes. Reuters
A man moves items from a damaged shop in Kharkiv after a Russian military strike the night before. Reuters
Civilian militia men hold shotguns during training at a shooting range on the outskirts of Kyiv, Ukraine. AFP
A woman walks by a destroyed apartment building in the town of Borodyanka. AFP
Rescuers dismantle collapsing structures of a heavily damaged 16-storey residential building in the Saltivka district of Kharkiv. AFP
A Ukrainian bomb disposal worker carries unexploded ordnance during mine clearance work in the village of Yahidne, in the liberated territories of the Chernihiv region. AFP
Ukrainian President Volodymyr Zelenskyy, centre, visits the military during a trip to the Zaporizhzhia region. AFP
Ukrainian service members fire a shell from a M777 Howitzer in the Donetsk region as Russia's attack on Ukraine continues. Reuters
Ukrainian servicemen manoeuvre a tank near the frontline in the Donetsk region. AP Photo
The remains of the Darnytsia Car Repair Plant damaged by missile strikes in Kyiv. EPA
A couple embrace on Maidan square in Kyiv. AP Photo
Smoke rises from a residential area in Kyiv. Mayor Vitali Klitschko said several explosions occurred following missile strikes in the Darnytskyi and Dniprovskyi districts of the capital with no casualties reported. EPA
A woman holds a poster showing Russian President Vladimir Putin during a protest against the war in Ukraine at the Brandenburg Gate in Berlin. AP
Smoke rises in the background after Russian missile strikes in Kyiv. AP
A Ukrainian serviceman pauses before going back to the frontline in the Donetsk region of eastern Ukraine. AP
Firefighters dampen down a rail facility in the Darnytsia district of Kyiv after a Russian air strike. EPA
An elderly woman sits in front of destroyed houses after a missile strike, which killed a civilian, in the city of Druzhkivka in the eastern Ukrainian region of Donbas. AFP
A man examines an apartment destroyed during shelling in Donetsk, eastern Ukraine. Five civilians were killed and 20 were injured. EPA
Residents examine cars destroyed during shelling in Donetsk. EPA
Civilians are evacuated from apartments destroyed during shelling in Donetsk. EPA
A man looks on as smoke rises after explosions were heard in Kyiv. Reuters
Residents chat in front of a destroyed building in Borodianka, as Russia's attacks on Ukraine continue. Reuters
A monument to Ukrainian poet Taras Shevchenko, damaged by shelling in Borodianka. Reuters
Men scavenge a burnt Russian military vehicle for parts and scrap metal in Novyi Bykiv. Getty
A crater and a destroyed building after a rocket attack on a small airfield near Kharkiv. EPA
Ukrainian howitzers in action at an undisclosed location. AFP
A girl rides a scooter past a destroyed building in the village of Horenka, Kyiv. AFP
Pope Francis hugs a child during a meeting at the Vatican with children with disabilities and Ukrainian children who fled their country. Reuters
Ukrainian emergency works at a damaged building following shelling in Kharkiv. AP
Members of a medical rescue team gather inside their temporary base in the Donetsk region of eastern Ukraine. AP
A woman sits at a destroyed bus station in the city of Mariupol. AFP
Residents are evacuated from Slovyansk, eastern Ukraine. AP
There are very few people as qualified as her in Russia-West relations. Ms Merkel is a Russian-speaker and also knowledgeable about Ukrainian affairs, particularly regarding its historic relations with Nato.
While there are no easy options going forward, her defence of negotiation and diplomacy is entirely legitimate and held by much of the world. A month after the invasion, UAE Minister of Foreign Affairs and International Co-Operation Sheikh Abdullah bin Zayed emphasised the need for a diplomatic solution in a visit to Moscow. Last week, Russian President Vladimir Putin welcomed the head of the African Union as the bloc tried to raise awareness of the significant danger that a food crisis aggravated by the conflict poses to the continent. Its chairman, Moussa Faki Mahamat, emphasised the need for a swift and peaceful resolution.
Even some European nations appear to tend towards moderation on occasion. French President Emmanuel Macron has drawn criticism from more hawkish voices in the west for his comments on the importance of not "humiliating" Russia.
Peace is obviously most important for Ukraine. But so is it for neighbouring countries dealing with a massive refugee crisis. And as the months go by, so is it for the entire world. This week, the World Bank slashed its growth forecast for the global economy for the second time this year.
Germany and other European nations that are perhaps more inclined than most towards diplomacy are still far from advocating a pacifist approach. Berlin has announced a historic increase in its defence spending and only this Tuesday said it is ready to strengthen its military presence on Nato’s eastern flank. Recent scenes from the UN show how distant constructive negotiations are. On Tuesday, Russia's UN envoy Vassily Nebenzia angrily exited the UN Security Council after EU officials accused Moscow of worsening the global food crisis. Russia has also blamed the west after Foreign Minister Sergei Lavrov had to cancel a trip to Serbia when neighbouring countries closed their airspace to his plane.
But as the war rages on, Europe must not forget voices such as Ms Merkel's and the need for diplomacy. First and foremost, it must do this for its own sake. Increasingly, it must also do so for the sake of the rest of the world.
Why are you, you?
Why are you, you?
From this question, a new beginning.
From this question, a new destiny.
For you are a world, and a meeting of worlds.
Our dream is to unite that which has been
separated by history.
To return the many to the one.
A great story unites us all,
beyond colour and creed and gender.
The lightning flash of art
And the music of the heart.
We reflect all cultures, all ways.
We are a twenty first century wonder.
Universal ideals, visions of art and truth.
Now is the turning point of cultures and hopes.
Come with questions, leave with visions.
We are the link between the past and the future.
Here, through art, new possibilities are born. And
new answers are given wings.
Why are you, you?
Because we are mirrors of each other.
Because together we create new worlds.
Together we are more powerful than we know.
We connect, we inspire, we multiply illuminations
with the unique light of art.
Ben Okri,
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
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
What can victims do?
Always use only regulated platforms
Stop all transactions and communication on suspicion
Save all evidence (screenshots, chat logs, transaction IDs)
Report to local authorities
Warn others to prevent further harm
Courtesy: Crystal Intelligence
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
Be honest and transparent: It is always better to own up than be found out. Tell your partner everything they want to know. Show remorse. Inform them of the extent of the situation so they know what they are dealing with.
Work on yourself: Be honest with yourself and your partner and figure out why you did it. Don’t be ashamed to ask for professional help.
Give it time: Like any breach of trust, it requires time to rebuild. So be consistent, communicate often and be patient with your partner and yourself.
Discuss your financial situation regularly: Ensure your spouse is involved in financial matters and decisions. Your ability to consistently follow through with what you say you are going to do when it comes to money can make all the difference in your partner’s willingness to trust you again.
Work on a plan to resolve the problem together: If there is a lot of debt, for example, create a budget and financial plan together and ensure your partner is fully informed, involved and supported.
Carol Glynn, founder of Conscious Finance Coaching
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns
- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;
- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces
- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,
- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.
Bareilly Ki Barfi Directed by: Ashwiny Iyer Tiwari Starring: Kriti Sanon, Ayushmann Khurrana, Rajkummar Rao
Three and a half stars
Why it pays to compare
A comparison of sending Dh20,000 from the UAE using two different routes at the same time - the first direct from a UAE bank to a bank in Germany, and the second from the same UAE bank via an online platform to Germany - found key differences in cost and speed. The transfers were both initiated on January 30.
Route 1: bank transfer
The UAE bank charged Dh152.25 for the Dh20,000 transfer. On top of that, their exchange rate margin added a difference of around Dh415, compared with the mid-market rate.
Total cost: Dh567.25 - around 2.9 per cent of the total amount
Total received: €4,670.30
Route 2: online platform
The UAE bank’s charge for sending Dh20,000 to a UK dirham-denominated account was Dh2.10. The exchange rate margin cost was Dh60, plus a Dh12 fee.
Total cost: Dh74.10, around 0.4 per cent of the transaction
Total received: €4,756
The UAE bank transfer was far quicker – around two to three working days, while the online platform took around four to five days, but was considerably cheaper. In the online platform transfer, the funds were also exposed to currency risk during the period it took for them to arrive.
Teaching your child to save
Pre-school (three - five years)
You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.
Early childhood (six - eight years)
Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.
Middle childhood (nine - 11 years)
Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.
Young teens (12 - 14 years)
Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.
Teenage (15 - 18 years)
Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.
Young adulthood (19 - 22 years)
Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.
* JP Morgan Private Bank
THE BIO:
Sabri Razouk, 74
Athlete and fitness trainer
Married, father of six
Favourite exercise: Bench press
Must-eat weekly meal: Steak with beans, carrots, broccoli, crust and corn
