Live updates: follow the latest news on Russia-Ukraine
Fifa has postponed Ukraine's World Cup play-off semi-final against Scotland.
The nations were slated to meet at Hampden on March 24 but Ukraine requested last week that the world governing body push back the tie following Russia's invasion of its country.
A new date must now be found in the international calendar, with the Nations League window in June an option. However, Wales' game with Austria will be staged as planned on March 24.
Fifa had already banned Russia from the 2022 World Cup but risk an appeal to the Court of Arbitration for Sport.
The World Cup finals take place from November 21-December 18 in Qatar, the first time football's global showpiece will be held in the Middle East.
It follows Monday's announcement by Fifa that foreign players and coaches working in Russia and Ukraine will be allowed to temporarily suspend their contracts and move elsewhere.
Sports bodies have barred Russia from international competition following the invasion of Ukraine and Fifa said the new measures were designed "to facilitate the departure of foreign players and coaches from Russia" should they wish to leave.
-

A Ukrainian serviceman stands near captured Russian tanks, one painted in the colours of the Ukrainian national flag and the other marked with the letter 'Z' in the north of the Kharkiv region, Ukraine. Reuters -

Russian military vehicles with the letter 'Z' painted on them. Reuters -

French Air Force jets patrol airspace over Poland. Nicolas Tucat / AFP -

The patrol is part of Nato's surveillance system. Photo by Nicolas Tucat / AFP -

The German-flagged 'Seacod' oil tanker moored at Birkenhead Docks near the Stanlow Oil Refinery in the UK. -

A woman holds the hand of a child as they flee Ukraine. AP Photo / Markus Schreiber -

A young woman clutches a doll as she crosses the border in Medyka, Poland. AP Photo / Markus Schreiber -

A woman weeps after finding a friend at the border crossing in Medyka. AP Photo / Markus Schreiber -

People walk with their belongings as they flee Ukraine. AP Photo / Markus Schreiber -

Ukrainian refugees arrive at Berlin central station, Germany, from Poland on March 4. EPA / Filip Singer -

Russian troops entered Ukraine on February 24, prompting the country's president to declare martial law and triggering a series of announcements by western countries to impose severe economic sanctions on Russia. EPA / Filip Singer -

Military vessels docked at the military harbour of Constanta, Romania, on March 4. Daniel Mihailescu / AFP -

A child plays with a pigeon during a protest in San Jose, Costa Rica, against the Russian invasion in Ukraine. Ezequiel Becerra / AFP -

Ukrainian citizens in San Jose, Costa Rica, protest against the Russian invasion in Ukraine on March 4. Ezequiel Becerra / AFP -

People fleeing Ukraine wait to board a bus in Palanca Village, Moldova. EPA / Dumitru Doru -

Ukrainians living in Britain join a protest at Trafalgar Square, London. EPA / Andy Rain -

Ludmila Shkarupa, 73, from Ukraine, sits on a chair wrapping herself with a sleeping bag to avoid the cold at the border crossing in Medyka, Poland. AP -

A view shows a thermal power plant destroyed by shelling amid the Russian invasion of Ukraine in the town of Okhtyrka in the Sumy region. Reuters -

People fleeing Russia's invasion of Ukraine use mobile devices in a temporary refugee centre located at a local track-and-field athletics stadium in Chisinau, Moldova. Reuters -

A local resident walks past the remains of a house of culture following a night air raid in the village of Byshiv, 40 kilometres west of Kyiv, Ukraine. AP -

A member of the Ukrainian military guards an evacuation train of women and children who fled fighting in Bucha and Irpin. Getty Images -

A member of the Ukrainian military gives instructions to women and children that fled fighting in Bucha and Irpin before boarding an evacuation train to Kyiv after heavy fighting overnight forced many to leave their homes. Getty Images -

A person demonstrates outside the Russian embassy in London following Russia's invasion of Ukraine. Reuters -

The Danish rescue group Falck A/S has donated 30 ambulances to Ukraine and neighbouring countries, where they will be used by local emergency services. AFP -

An aerial view of the remains of the local house of culture following a night air raid in the village of Byshiv, 40 kilometres west of Kyiv, Ukraine. AP -

People fleeing Russia's invasion of Ukraine rest in a temporary refugee centre located at a local track-and-field athletics stadium in Chisinau, Moldova. Reuters -

Ukrainian Oleg, who decided to remain in Irpin, comforts his son, Maksim, and his wife, Yana, before the arrival of an evacuation train to the city of Kyiv. EPA -

Yevghen Zbormyrsky, 49, runs in front of his burning house after being shelled in the city of Irpin, outside Kyiv. AFP -

People remove personal belongings from a burning house after being shelled in Irpin. AFP -

Medical workers tend to a Ukrainian serviceman wounded during the fighting with Russian troops near the Ukrainian capital, in a hospital in Kyiv. AFP -

A mother of a wounded Ukrainian serviceman waits outside his ward in a hospital in Kyiv. AFP -

Refugees from Ukraine arrive at an assistance point organised in the sports hall of a primary school in Lubycza Krolewska in Poland. EPA -

A member of Ukraine's Territorial Defence Forces at a checkpoint in Kyiv. Reuters -

People carry their belongings past the debris of last week's combat in Kyiv. AFP -

Shelves in a supermarket stand empty in Bila Tserkva, Ukraine. Reuters -

War refugees from Ukraine at the assistance point organised at the Torwar sports hall in Warsaw, Poland. EPA -

Ukrainian servicemen, wounded during the fighting with Russian troops near the Ukrainian capital, rest outside a hospital in Kyiv. AFP -

A 3-year-old boy watches cartoons on a tablet while his mother sews military vests for the Ukrainian army in the western city of Lviv. AFP -

A woman's shock as she stands in front of a house burning after being shelled in Irpin, outside Kyiv. AFP -

People fleeing from Ukraine queue to board on a bus at the border crossing in Medyka, Poland. AP -

Ukrainian refugees are tested for Covid-19 in a reception centre in Vienna, Austria. AFP -
US Secretary of State Antony Blinken and Nato Secretary General Jens Stoltenberg pose with foreign ministers after a meeting at the alliance's headquarters in Brussels, Belgium. Reuters -

People who fled Ukraine wait for a bus to take them to the train station in Przemysl, at the border crossing in Medyka, Poland. AP Photo -

The extraordinary meeting of Nato ministers of foreign affairs about Russian aggression in Ukraine at Nato headquarters in Brussels, Belgium. EPA -

Messages in support of Ukraine on a board in the Ukrainian pavilion at Expo 2020 Dubai. AFP -

Firefighters at a warehouse that caught fire after shelling in the village of Chaiky in the Kyiv region. Reuters -

The wreckage of a missile at a bus terminal in Kyiv. Reuters -

A crater in front of a house damaged by shelling in the village of Hatne. Reuters -
The damaged administrative building of the Zaporizhzhia nuclear power plant in Enerhodar, a city in the Zaporizhzhia region. Reuters -

A bright object lands on the grounds of Zaporizhzhia nuclear power plant in Enerhodar, Ukraine, during heavy shelling by Russian forces. AP -

Zlata, 3, with her face painted in the colours of the Ukrainian flag, stands on the Romanian side of the border with Ukraine after fleeing the country. AP -

Ukrainian President Volodymyr Zelenskyy attends an interview with foreign media in Kyiv. Reuters -

Ukrainian artillerymen maintain their position in the Luhansk region. AFP -

Women and children try to board a train bound for Lviv, at a station in Kyiv. AP -

US soldiers on patrol near a military camp in Arlamow, Poland, near the border with Ukraine. AFP -

A woman and child look out the window of a train at a station in Kyiv. AP -

A descendant of Ukrainian immigrants attends Mass at a Ukrainian Orthodox church in Canoas, Brazil. Reuters -

Boxes of donations destined for Ukraine at the St Michael's Ukrainian Catholic Church in Montreal, Canada. AP -

Firefighters battle a blaze at a damaged building in the Ukrainian city of Chernihiv after a Russian air raid. AP -

A woman in Frankfurt, Germany, attends a protest against Russia's military offensive in Ukraine. AFP
"Foreign players and coaches will have the right to unilaterally suspend their employment contracts until the end of the season in Russia [June 30]," Fifa said in a statement.
"Players and coaches will be considered 'out of contract' until 30 June 2022 and will therefore be at liberty to sign a contract with another club without facing consequences of any kind."
The contacts will be suspended until the end of this season allowing players and coaches to work elsewhere, and they would then be free to move on permanently next season.
Fifa said the move was chiefly to provide players and coaches with the opportunity to work and receive a salary, and to protect Ukrainian clubs brought to a halt by invasion.
Minor players fleeing Ukraine will be treated by Fifa as refugee minors, allowing them access to the international transfer market normally closed to under 18s.
COMPANY PROFILE
Where to donate in the UAE
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
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
The National in Davos
We are bringing you the inside story from the World Economic Forum's Annual Meeting in Davos, a gathering of hundreds of world leaders, top executives and billionaires.










































