Sheikh Mansour bin Zayed, Vice President, Deputy Prime Minister and Minister of the Presidential Court, underlined the UAE's unwavering support for a peaceful solution in Ukraine during talks with President Volodymyr Zelenskyy on Friday.
Sheikh Mansour was briefed on the latest developments in the Ukraine-Russia conflict during a meeting held on the sidelines of the Arab League summit in Jeddah on Friday, state news agency Wam reported.
The two leaders also explored the strong ties between their nations and ways to further enhance them.
Sheikh Mansour conveyed the greetings of President Sheikh Mohamed to the Ukrainian leader.
Mr Zelenskyy returned similar sentiments, wishing for the continued progress and prosperity of the Emirates.
The UAE has delivered key humanitarian support to Ukraine since the conflict began.
In January, the UAE sent a second batch of household electricity generators for Ukraine to Warsaw, Poland.
The generators provide energy to Ukrainian homes and alleviate the difficult living conditions of affected families, as the conflict with Russia continues.
In December, the UAE announced plans to send 2,500 household electricity generators to Ukraine, where the war has damaged infrastructure and power plants, leaving many homes without power.
The generators each have a power output of between 3.5 and 8 kilowatts.
The support was part of the $100 million in humanitarian relief sent by the UAE to civilians affected by the crisis.
Ukrainian leader addresses summit
Mr Zelenskyy, the summit’s last-minute guest, said his first visit to Jeddah was intended to enhance Ukraine’s ties with the Arab world.
The Ukrainian leader said he would address the summit and discuss the treatment of Muslim Tatars living under Russian control in the Crimean peninsula. Russia annexed Crimea from Ukraine in 2014.
“I hope we are all here for the sake of peace and for the sake of justice,” Mr Zelenskyy told the audience.
“We do not have missiles as our enemies do, we have less air power, we do not have much artillery but we stay strong because we have truth on our side.
“Ukrainians have never chosen the war. Our troops didn’t go to other lands. We do not engage in annexations and plunder of other nations’ resources. We will never submit to any invaders and colonisers.”
Sheikh Mansour attend Arab League summit – in pictures
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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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The UN General Assembly President in quotes:
YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”
PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”
OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”
REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”
British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):
1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)
2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)
3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)
4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)
5. Nico Hulkenberg (GER/Renault) 1:29.480 (14)
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