Shakhtar Donetsk players ran out on to the pitch between air raid sirens for their final training session on Monday before Ukraine begins a new season of their national league.
As Ukrainian soldiers battle Russian forces in the east and south, Shakhtar are due to play Metalist 1925 from the eastern city of Kharkiv in the opening game of Ukraine's Premier League on Tuesday.
The match in Kyiv kicks off a day before Ukraine marks six months since Russia invaded its smaller neighbour and is still raging on.
"This will be a unique competition: It will happen during a war, during military aggression, during bombardments," Andriy Pavelko, head of the Ukrainian Association of Football, told Reuters in an interview.
Matches will be played without fans in the stands due to the risk of bombs and missiles. Two top-flight clubs - Desna Chernihiv and FC Mariupol - are being replaced in the 16-team league after their stadiums were destroyed in fighting.
FC Mariupol's whole future has been thrown into question after Russia captured the club's home city in a three-month siege.
Pavelko said much of the impetus to restart the football season in the fraught circumstances had come from President Volodymyr Zelenskiy and the Ukrainian army, who hope the league will help lift national morale.
"Many people at the front lines asked us to start thinking about restarting football in our country," Pavelko said.
He toured Ukraine in March and April to convince club presidents not to let their teams wither away, and to prepare them for a new season, he said.
Shakhtar, one of the favourites for this year's title who will also compete in Europe's Champions League, are no strangers to war: they had to relocate from their home city of Donetsk in 2014 when the city was captured by Russia-backed separatists.
The forced relocation didn't stop Shakhtar's on-pitch success: they have won five titles in eight seasons since then.
They were leading the table on February 24, when the season came to an abrupt halt as Russia invaded and missiles rained down.
For years, Shakhtar, owned by Ukraine's richest man Rinat Akhmetov, relied on superstars from Brazil, where the club built a large scouting network, to make the core of their team.
After an exodus of foreign players caused by the war, Croatian head coach Igor Jovicevic, who was appointed in June, is now trying to rebuild the squad with young, home-grown players.
"For a long time, there was a Brazilian Shakhtar, a top team," Jovicevic said on the sidelines of Shakhtar's training session on Monday. "But now we have to forget about this, and prepare the new [team] as quickly as possible," he said.
The new season presents an array of logistical challenges, including the risk of missile strikes.
All stadiums must have bomb shelters. To start with, matches will only be played in Kyiv, its surrounding region and two western provinces near the border, though that may change later, Pavelko said.
Every time an air raid siren sounds, a daily occurrence in most regions, the game will be stopped for players and match officials to take shelter in basements until the all-clear, Pavelko said.
That has left some players like Shakhtar's stalwart midfielder Taras Stepanenko worried about how they will keep their muscles warm in games that are broken up with long breaks.
"It will be hard if it lasts more than an hour. Maybe they should set up some [training] bicycles for us," Stepanenko said.
Military officials will be present at every game and if an air raid siren lasts more than an hour, they will confer with the referee to decide whether to wait or to postpone the match completely, Pavelko said.
Pavelko said the war has not only destroyed facilities, but has also scuppered the futures of thousands of young talented players.
"This isn't just about losing stadiums. This is about a whole generation of footballers who won't be able to develop."
What vitamins do we know are beneficial for living in the UAE
Vitamin D: Highly relevant in the UAE due to limited sun exposure; supports bone health, immunity and mood.
Vitamin B12: Important for nerve health and energy production, especially for vegetarians, vegans and individuals with absorption issues.
Iron: Useful only when deficiency or anaemia is confirmed; helps reduce fatigue and support immunity.
Omega-3 (EPA/DHA): Supports heart health and reduces inflammation, especially for those who consume little fish.
Is it worth it? We put cheesecake frap to the test.
The verdict from the nutritionists is damning. But does a cheesecake frappuccino taste good enough to merit the indulgence?
My advice is to only go there if you have unusually sweet tooth. I like my puddings, but this was a bit much even for me. The first hit is a winner, but it's downhill, slowly, from there. Each sip is a little less satisfying than the last, and maybe it was just all that sugar, but it isn't long before the rush is replaced by a creeping remorse. And half of the thing is still left.
The caramel version is far superior to the blueberry, too. If someone put a full caramel cheesecake through a liquidiser and scooped out the contents, it would probably taste something like this. Blueberry, on the other hand, has more of an artificial taste. It's like someone has tried to invent this drink in a lab, and while early results were promising, they're still in the testing phase. It isn't terrible, but something isn't quite right either.
So if you want an experience, go for a small, and opt for the caramel. But if you want a cheesecake, it's probably more satisfying, and not quite as unhealthy, to just order the real thing.
Labour dispute
The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.
- Abdullah Ishnaneh, Partner, BSA Law
From Conquest to Deportation
Jeronim Perovic, Hurst
PRO BASH
Thursday’s fixtures
6pm: Hyderabad Nawabs v Pakhtoon Warriors
10pm: Lahore Sikandars v Pakhtoon Blasters
Teams
Chennai Knights, Lahore Sikandars, Pakhtoon Blasters, Abu Dhabi Stars, Abu Dhabi Dragons, Pakhtoon Warriors and Hyderabad Nawabs.
Squad rules
All teams consist of 15-player squads that include those contracted in the diamond (3), platinum (2) and gold (2) categories, plus eight free to sign team members.
Tournament rules
The matches are of 25 over-a-side with an 8-over power play in which only two fielders allowed outside the 30-yard circle. Teams play in a single round robin league followed by the semi-finals and final. The league toppers will feature in the semi-final eliminator.
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
Company%20profile
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Tank warfare
Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks.
“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.
“We are developing next generation capabilities to compete with and deter adversaries to prevent opportunism or miscalculation, and, if necessary, defeat any foe decisively.”
The biog
Name: Timothy Husband
Nationality: New Zealand
Education: Degree in zoology at The University of Sydney
Favourite book: Lemurs of Madagascar by Russell A Mittermeier
Favourite music: Billy Joel
Weekends and holidays: Talking about animals or visiting his farm in Australia
UAE currency: the story behind the money in your pockets
More from Rashmee Roshan Lall
CREW
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ERajesh%20A%20Krishnan%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ETabu%2C%20Kareena%20Kapoor%20Khan%2C%20Kriti%20Sanon%26nbsp%3B%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203.5%2F5%3C%2Fp%3E%0A
Global state-owned investor ranking by size
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United States
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2.
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China
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3.
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UAE
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Japan
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5
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Norway
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Canada
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Singapore
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Australia
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Saudi Arabia
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South Korea
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Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
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List of UAE medal winners
Gold
Faisal Al Ketbi (Open weight and 94kg)
Talib Al Kirbi (69kg)
Omar Al Fadhli (56kg)
Silver
Zayed Al Kaabi (94kg)
Khalfan Belhol (85kg)
Zayed Al Mansoori (62kg)
Mouza Al Shamsi (49kg women)
Bronze
Yahia Mansour Al Hammadi (Open and 94kg)
Saood Al Hammadi (77kg)
Said Al Mazroui (62kg)
Obaid Al Nuaimi (56kg)
Bashayer Al Matrooshi (62kg women)
Reem Abdulkareem (45kg women)
THE BIO
Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.
Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.
Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.
Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.
