Live updates: follow the latest news on Russia-Ukraine
The UAE called for a ceasefire in Ukraine as it prepared to accept the presidency of the UN Security Council on Tuesday.
Mohamed Abushahab, the UAE's Deputy Permanent Representative to the UN, said “we deplore the ongoing violence in Ukraine".
He stressed the need “for restraint, a ceasefire, and a peaceful resolution of the conflict” in a statement.
On Tuesday, the Emirates will accept the rotating presidency of the 15-member Security Council, with Ambassador to the UN Lana Nusseibeh taking the chair.
UAE's Deputy Permanent Representative to the UN
The handover comes on the sixth day since Russian troops crossed the Ukrainian border and amid growing Ukrainian civilian casualties.
Reports and video footage showed Russian missiles striking residential districts of Ukraine's second city, Kharkiv, which has a population of 1.6 million, on Monday. Ukraine's government said dozens of civilians died.
“The humanitarian situation in Ukraine has deteriorated significantly in recent days, as the continued fighting results in damages to civilian infrastructure and civilian casualties and deaths,” Ambassador Abushahab said.
“All civilians who are trying to find a safe place must be allowed to do so unhindered, without being subjected to discrimination.”
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A monitor displays a projectile striking the regional state administration building in Kharkiv, as the Russian invasion continues. Reuters -

People help a wounded woman in the aftermath of Russian shelling in Kharkiv. EPA -

Ukrainian emergency service personnel carry the body of a victim following shelling in Kharkiv. AP -

Students who fled the conflict rest in a refugee camp in Voluntari, Romania. AP -

Members of an Ukrainian civil defence unit pass new assault rifles to the opposite side of a blown-up bridge on Kiev’s northern front. AFP -

Civilians cross a river on Kiev's northern front. AFP -

A woman takes photos of a destroyed accommodation building near a checkpoint in Brovary, outside Kiev. AP -

The city hall of Kharkiv, damaged by Russian shelling. AFP -

Debris litters the square outside the damaged Kharkiv city hall. AFP -

A Ukrainian woman sleeps on the floor of the railway station in Zahonyi close to the Hungary/Ukraine border. AFP -

A medical worker attends to wounded man at a hospital in Brovary, outside Kiev. AP -

Refugees from Ukraine in a tent at the Medyka border crossing, Poland. AP -

Debris outside the regional administration building, which city officials said was hit by a missile, in Kharkiv. Reuters -

A student evacuated from Ukraine is embraced by her family after arriving at Tunis-Carthage International Airport in Tunisia. AFP -

Rescuers in a building damaged by a missile in central Kharkiv. Reuters -

An ambulance is visible through the damaged window of a vehicle hit by bullets in Kiev, Ukraine. Reuters -

Territorial defence members prepare to head out on patrol in Kiev. EPA -

UN Secretary General Antonio Guterres delivers a speech on screen during the opening of the 49th session of the UN Human Rights Council in Geneva, Switzerland. AP -

A policeman detains a young demonstrator during a protest against Russia's attack on Ukraine in St Petersburg, Russia. AP -

Local residents in Zhytomyr, Ukraine, prepare Molotov cocktails. Reuters -

Residents clean a bomb shelter under an out-of-service cinema in central Zhytomyr. Reuters -

Ukrainian volunteers tear cloth into strips to make camouflage nets in Lviv, western Ukraine. AP -

Part of the military convoy north-west of Invankiv, Ukraine. AP -

Mark Goncharuk, a young boy from Kiev, leaves his father behind as he travels with the rest of his family towards the border. Reuters -

People hold an anti-war protest outside the Russian Embassy in Mexico City, Mexico. Reuters -

A crater caused by shelling on the outskirts of Kiev. AFP -

People queue outside a grocery store in the Ukrainian capital. EPA -

Ukrainian soldiers stand at Maidan Nezalezhnosti, or Independence Square, in Kiev. EPA -

Vladimir Medinsky, the head of the Russian delegation, second left, and Davyd Arakhamia, faction leader of the Servant of the People party in the Ukrainian Parliament, third right, attend the peace talks in the Gomel region of Belarus. AP -

People who have fled the Russian invasion in Ukraine, clamour to board a bus bound for a refugee centre established in Przemysl, Poland. Reuters -

Hanna Pavlovna Lukasz, from Mirhord, Ukraine, said her sons, aged 12 and 8, and her 66-year-old mother had been waiting on the Ukrainian side of the border crossing with Medyka, Poland, for four days. AP -

A volunteer from Kiev prepares a rear post with trenches in the city. AFP -

A child being treated for cancer rests in the bomb shelter of the oncology ward at a hospital in Kiev. Getty -

Police officers check occupants of a suspicious car in Kiev, as Russia's invasion of Ukraine continues. Reuters -

A woman from Ukraine uses a phone to listen to a speech by President Volodymyr Zelenskyy at a refugee shelter in Beregsurany, Hungary. Reuters -

Shelves empty of bread after a curfew was lifted as Russia's invasion of Ukraine continues, in Kiev. Reuters -

Ukrainian Defence Minister Oleksii Reznikov, left, and President Zelenskyy. AFP -

Snow-covered shoes donated for those fleeing the Russian invasion of Ukraine at the border crossing in Medyka, Poland. Reuters -

People who have fled Ukraine wait for a bus to transport them away from the border crossing in Medyka. Reuters -

Norwegian soldiers of the Nato-enhanced forward presence battalion pose at a military plane as they arrive at an airport in Kaunas, Lithuania. AP -

A person fleeing Ukraine sits during snowfall at a temporary camp in Przemysl, Poland. Reuters -

Footage reportedly of Russian Buk missile system vehicles on a road before a drone strike near Malyn, Ukraine. Reuters -

An explosion after what are said to be Russian Buk missile system vehicles on a road are struck by a drone. Reuters -

The monument to Russian troops from the Second World War, after the figures’ hands were painted red, at the Red Army memorial in Sofia, Bulgaria. EPA -

The Peace Tower on Parliament Hill in Ottawa, Canada, is lit up with the colours of Ukraine’s national flag in a show of support. AP -

Russian President Vladimir Putin visits the construction site of the National Space Agency on the premises of the Khrunichev State Research and Production Space Centre, in Moscow. EPA -

A man looks out from a train, at the railway station in Lviv, Ukraine. The UN has estimated the conflict could produce as many as four million refugees. AP -

A Ukrainian boy waits for his mother after passing the border crossing point in Siret, northern Romania. EPA -

Russian policemen detain a demonstrator in St Petersburg, during a protest against the country's military actions in Ukraine. EPA -

Ukrainian soldiers at a check point in the city of Zhytomyr. Reuters -

Residents prepare petrol bombs to defend the city, in Uzhhorod, Ukraine. Reuters -

A pro-Russian fighter sits inside a tank in the separatist self-proclaimed Luhansk People's Republic, in the Luhansk region, Ukraine. Reuters -

Russian President Vladimir Putin, right, speaks to Defence Minister Sergei Shoigu, second left, and Head of the General Staff of the Armed Forces and First Deputy Defence Minister Valery Gerasimov, left, during their meeting in Moscow. AP -

Ukrainians and supporters gather during a demonstration in front of the Greek Parliament in Athens against the Russian military's operation in Ukraine. AFP -

Ukrainian Territorial Defence fighters test an automatic grenade launcher taken from a destroyed Russian infantry mobility vehicla after a battle in Kharkiv. AFP
He added: “The continuation of the fighting will lead to further losses among civilians, in addition to worsening the humanitarian situation, which is exacerbated by the extreme temperatures this winter, as civilians are fleeing the crisis, seeking refuge and safe havens.
“Therefore, we urge all parties to implement their obligations under international law, including by allowing humanitarian aid to reach those in need and to refrain from targeting civilians.
“In conclusion, my country reiterates the importance of working to reach an immediate ceasefire and seeking peaceful solutions that serve regional and international security and stability.”
The UAE, one of 10 temporary council members serving two-year terms, will hold the presidency for one month.
Ms Nusseibeh is expected to set out her country's policies and focus in a session in New York later.
On Monday night, the Security Council ratcheted up sanctions on Yemen's rebel Houthi group following missile and drone strikes on the UAE and Saudi Arabia this year.
The new sanctions, proposed by the Emirates, expand a UN arms embargo against several Houthi leaders to include the whole group.
The Houthi militias were formally labelled a “terrorist group” in the resolution, which 11 of the 15 council members backed.
How to vote
Canadians living in the UAE can register to vote online and be added to the International Register of Electors.
They'll then be sent a special ballot voting kit by mail either to their address, the Consulate General of Canada to the UAE in Dubai or The Embassy of Canada in Abu Dhabi
Registered voters mark the ballot with their choice and must send it back by 6pm Eastern time on October 21 (2am next Friday)
More from this package
How to avoid crypto fraud
- Use unique usernames and passwords while enabling multi-factor authentication.
- Use an offline private key, a physical device that requires manual activation, whenever you access your wallet.
- Avoid suspicious social media ads promoting fraudulent schemes.
- Only invest in crypto projects that you fully understand.
- Critically assess whether a project’s promises or returns seem too good to be true.
- Only use reputable platforms that have a track record of strong regulatory compliance.
- Store funds in hardware wallets as opposed to online exchanges.
Greatest of All Time
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
On Women's Day
Dr Nawal Al-Hosany: Why more women should be on the frontlines of climate action
Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?
Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality
The National Editorial: Is there much to celebrate on International Women's Day 2021?
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
While you're here
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MO
The biog
Name: Dhabia Khalifa AlQubaisi
Age: 23
How she spends spare time: Playing with cats at the clinic and feeding them
Inspiration: My father. He’s a hard working man who has been through a lot to provide us with everything we need
Favourite book: Attitude, emotions and the psychology of cats by Dr Nicholes Dodman
Favourit film: 101 Dalmatians - it remind me of my childhood and began my love of dogs
Word of advice: By being patient, good things will come and by staying positive you’ll have the will to continue to love what you're doing
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Semi-final, first leg
Barcelona 1 (Malcom 57')
Real Madrid (Vazquez 6')
Second leg, February 27
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About Housecall
Date started: July 2020
Founders: Omar and Humaid Alzaabi
Based: Abu Dhabi
Sector: HealthTech
# of staff: 10
Funding to date: Self-funded
The biog
Name: Shamsa Hassan Safar
Nationality: Emirati
Education: Degree in emergency medical services at Higher Colleges of Technology
Favourite book: Between two hearts- Arabic novels
Favourite music: Mohammed Abdu and modern Arabic songs
Favourite way to spend time off: Family visits and spending time with friends
RESULTS
2pm: Handicap (PA) Dh40,000 (Dirt) 1,200m
Winner: Najem Al Rwasi, Fabrice Veron (jockey), Ahmed Al Shemaili (trainer)
2.30pm: Handicap (PA) Dh40,000 (D) 2,000m
Winner: Fandim, Fernando Jara, Majed Al Jahouri
3pm: Maiden (PA) Dh40,000 (D) 1,700m
Winner: Harbh, Pat Cosgrave, Ahmed Al Mehairbi
3.30pm: Maiden (PA) Dh40,000 (D) 1,700m
Winner: Wakeel W’Rsan, Richard Mullen, Jaci Wickham
4pm: Crown Prince of Sharjah Cup Prestige (PA) Dh200,000 (D) 1,200m
Winner: Jawaal, Fernando Jara, Majed Al Jahouri
4.30pm: Sheikh Ahmed bin Rashid Al Maktoum Cup (TB) Dh200,000 (D) 2,000m
Winner: Tailor’s Row, Royston Ffrench, Salem bin Ghadayer
The National Archives, Abu Dhabi
Founded over 50 years ago, the National Archives collects valuable historical material relating to the UAE, and is the oldest and richest archive relating to the Arabian Gulf.
Much of the material can be viewed on line at the Arabian Gulf Digital Archive - https://www.agda.ae/en
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
Power drink: A glass of yoghurt
Role model: Any good man
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
How to wear a kandura
Dos
- Wear the right fabric for the right season and occasion
- Always ask for the dress code if you don’t know
- Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work
- Wear 100 per cent cotton under the kandura as most fabrics are polyester
Don’ts
- Wear hamdania for work, always wear a ghutra and agal
- Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying
The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T
Price, base: Dh840,000; Dh120,000
Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo
Transmission: Eight-speed automatic; seven-speed automatic
Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm
Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm
Fuel economy, combined: 9.9L / 100km; 11.6L / 100km
Traits of Chinese zodiac animals
Tiger:independent, successful, volatile
Rat:witty, creative, charming
Ox:diligent, perseverent, conservative
Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent
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ESSENTIALS
The flights
Fly Etihad or Emirates from the UAE to Moscow from 2,763 return per person return including taxes.
Where to stay
Trips on the Golden Eagle Trans-Siberian cost from US$16,995 (Dh62,414) per person, based on two sharing.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
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Tailors and retailers miss out on back-to-school rush
Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”
A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.
“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”
Key changes
Commission caps
For life insurance products with a savings component, Peter Hodgins of Clyde & Co said different caps apply to the saving and protection elements:
• For the saving component, a cap of 4.5 per cent of the annualised premium per year (which may not exceed 90 per cent of the annualised premium over the policy term).
• On the protection component, there is a cap of 10 per cent of the annualised premium per year (which may not exceed 160 per cent of the annualised premium over the policy term).
• Indemnity commission, the amount of commission that can be advanced to a product salesperson, can be 50 per cent of the annualised premium for the first year or 50 per cent of the total commissions on the policy calculated.
• The remaining commission after deduction of the indemnity commission is paid equally over the premium payment term.
• For pure protection products, which only offer a life insurance component, the maximum commission will be 10 per cent of the annualised premium multiplied by the length of the policy in years.
Disclosure
Customers must now be provided with a full illustration of the product they are buying to ensure they understand the potential returns on savings products as well as the effects of any charges. There is also a “free-look” period of 30 days, where insurers must provide a full refund if the buyer wishes to cancel the policy.
“The illustration should provide for at least two scenarios to illustrate the performance of the product,” said Mr Hodgins. “All illustrations are required to be signed by the customer.”
Another illustration must outline surrender charges to ensure they understand the costs of exiting a fixed-term product early.
Illustrations must also be kept updatedand insurers must provide information on the top five investment funds available annually, including at least five years' performance data.
“This may be segregated based on the risk appetite of the customer (in which case, the top five funds for each segment must be provided),” said Mr Hodgins.
Product providers must also disclose the ratio of protection benefit to savings benefits. If a protection benefit ratio is less than 10 per cent "the product must carry a warning stating that it has limited or no protection benefit" Mr Hodgins added.
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The biog
Born November 11, 1948
Education: BA, English Language and Literature, Cairo University
Family: Four brothers, seven sisters, two daughters, 42 and 39, two sons, 43 and 35, and 15 grandchildren
Hobbies: Reading and traveling
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
Tomorrow 2021
How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
2289 – Dh10
2252 – Dh 50
6025 – Dh20
6027 – Dh 100
6026 – Dh 200
Key developments
- Singapore summit: Trump and Kim launch charm offensive as meetings begin
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- US and North Korean teams sit down for bilateral summit
- Kim: “I believe this is a good prelude for peace."
- Trump: “We will solve it, we will be successful.”
All times UTC 4
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