Amid the sea of drones and unmanned craft at Abu Dhabi's International Defence Exhibition, the tank remained an endless source of fascination.
Russia’s fearsome super-tank, the T-14 Armata, was on display as a model but that did not stop endless interest from arms buyers and media.
Streams of people visited the pavilion of Rosoboronexport, Russia’s official defence exporter, on the second day of the exhibition to see the T-14.
The fifth-generation Armata was first revealed to the public at a parade in Red Square in 2015, when one of the tanks appeared to stall – although organisers said it was planned and it left on its own power. That episode aside, it represents a step forward for tank technology and Russia’s armed forces are expected to start taking delivery of several units later this year.
It is primed as the main tank of the Russian armed forces for years to come and its makers say it is better than the T-90 – the current workhorse of the Russian army – the T-72 and comparable western models.
“It features a number of characteristics that make it possible to think it the most effective vehicle,” said a representative from UralVagonZavod, which makes the tank.
“In terms of firepower, how it manoeuvres and management – it is at a completely new level.”
The Armata has been one of the most talked-about innovations in Russia's new generation of armed vehicles in years. It is fitted with an array of fear-inducing weapons such as a remote-controlled machinegun, a main cannon that can fire missiles as well as shells and an advanced protection system that can counter rockets fired at it.
The tank, estimated to cost several million dollars per unit, weighs about 50 tonnes. Its powerful diesel engines can reach speeds of up to 90 kilometres per hour. The commander's viewfinder is located on top of the turret and offers a 360° look at the battlefield. The three-member crew sit in an armoured capsule at the front giving them extra protection. Its profile is low on the horizon offering extra protection against attack.
But not even the century-old tank is immune to the drive towards autonomous operation. The T-14’s turret is unmanned. A completely unmanned version has been mooted, and the Armata has been described as a major concern for Western armies with British intelligence viewing the unmanned turret as a threat.
“This is the future,” said the representative. “This is a huge step towards the making of an unmanned vehicle. It has a powerful gun, powerful high explosive armour and a completely digital control.”
When asked how it compared to the popular Russian T-72, he smiled and said: "Compare it with the DC Douglas Aircraft. That level. Russia has always been leading and is the leader of this sector."
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Rating: 4/5
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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Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
Rating: 4.5/5
Killing of Qassem Suleimani
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
World record transfers
1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m
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