Ethnic Armenian volunteer recruits gather at a centre near Hadrut, self-proclaimed Republic of Nagorno-Karabakh. AP
Ethnic Armenian volunteer recruits gather at a centre near Hadrut, self-proclaimed Republic of Nagorno-Karabakh. AP
Ethnic Armenian volunteer recruits gather at a centre near Hadrut, self-proclaimed Republic of Nagorno-Karabakh. AP
Ethnic Armenian volunteer recruits gather at a centre near Hadrut, self-proclaimed Republic of Nagorno-Karabakh. AP

Azerbaijani offensive against Armenia marks worst fighting in a year


  • English
  • Arabic

Azerbaijan’s army launched an assault against Armenian territory on Tuesday in the worst fighting between the two countries since the end of last year’s Karabakh war.

Armenia’s defence ministry announced that at 1pm local time, Azerbaijani units “launched another provocation” against the eastern border of the country.

Artillery and armoured vehicles were reportedly used, while the Armenian defence ministry shared a video of a guided missile strike on an Azerbaijani vehicle. Geolocation of the strike placed it several kilometres inside Armenia’s borders.

  • Russian peacekeeping military vehicles outside Lachin after Moscow brokered a truce in the Armenian-majority breakaway region of Nagorno-Karabakh on November 10, 2020. AFP
    Russian peacekeeping military vehicles outside Lachin after Moscow brokered a truce in the Armenian-majority breakaway region of Nagorno-Karabakh on November 10, 2020. AFP
  • Azerbaijan's President Ilham Aliyev welcomes Turkish President Recep Tayyip Erdogan, right, as they attend a parade in the Azerbaijani capital Baku on December 10, 2020 to celebration the end of fighting in Nagorno-Karabakh. Turkish Presidency via AP
    Azerbaijan's President Ilham Aliyev welcomes Turkish President Recep Tayyip Erdogan, right, as they attend a parade in the Azerbaijani capital Baku on December 10, 2020 to celebration the end of fighting in Nagorno-Karabakh. Turkish Presidency via AP
  • Azerbaijani troops march during a celebration parade in Baku on December 10, 2020. AP Photo
    Azerbaijani troops march during a celebration parade in Baku on December 10, 2020. AP Photo
  • Members of a Turkish forces commando brigade take part in the military parade in Baku, Azerbaijan, on December 10, 2020. AP Photo
    Members of a Turkish forces commando brigade take part in the military parade in Baku, Azerbaijan, on December 10, 2020. AP Photo
  • An Azeri army armoured vehicle with mounted with a drone drives during the parade in Baku. Reuters
    An Azeri army armoured vehicle with mounted with a drone drives during the parade in Baku. Reuters
  • Protesters rally in the Armenian capital Yerevan on December 11, 2020 to demand the resignation of Prime Minister Nikol Pashinyan over a peace agreement with Azerbaijan that ended six weeks of war over the disputed region of Nagorno-Karabakh. AFP
    Protesters rally in the Armenian capital Yerevan on December 11, 2020 to demand the resignation of Prime Minister Nikol Pashinyan over a peace agreement with Azerbaijan that ended six weeks of war over the disputed region of Nagorno-Karabakh. AFP
  • Police arrest a protester during a demonstration against Armenian Prime Minister Nikol Pashinyan in Yerevan. Armenians are upset by the government's agreement to cede three districts of Nagorno-Karabakh to Azerbaijan in addition four others seized by Azerbaijani forces during the fighting that began on September 27, 2020. AFP
    Police arrest a protester during a demonstration against Armenian Prime Minister Nikol Pashinyan in Yerevan. Armenians are upset by the government's agreement to cede three districts of Nagorno-Karabakh to Azerbaijan in addition four others seized by Azerbaijani forces during the fighting that began on September 27, 2020. AFP
  • Marine Sargasyan, left, her stepdaughter Anzhelika Astribabayan and her grandchildren children take refuge in a hotel room in Nagorno-Karabakh's main city of Stepanakert after fleeing the nearby town of Shusha. AFP
    Marine Sargasyan, left, her stepdaughter Anzhelika Astribabayan and her grandchildren children take refuge in a hotel room in Nagorno-Karabakh's main city of Stepanakert after fleeing the nearby town of Shusha. AFP
  • Two men repair the roof of a house destroyed by fighting in Stepanakert. AFP
    Two men repair the roof of a house destroyed by fighting in Stepanakert. AFP
  • A vendor sells a traditional bread at a street market in Karabakh's main city of Stepanakert on November 28, 2020. AFP
    A vendor sells a traditional bread at a street market in Karabakh's main city of Stepanakert on November 28, 2020. AFP
  • Elmira Grigoryan, 70, a refugee from the village of Vazgenashen which is under the control of Azerbaijan, queues to receive a food package in Stepanakert. AFP
    Elmira Grigoryan, 70, a refugee from the village of Vazgenashen which is under the control of Azerbaijan, queues to receive a food package in Stepanakert. AFP

Azerbaijani President Ilham Aliyev, meanwhile, said that “all responsibility” for the situation fell on Armenia.

The Armenian defence ministry said that at least 15 Armenian soldiers have been killed or wounded, with another 12 taken prisoner.

It further confirmed that the Armenian side had lost two military positions. Azerbaijan did not provide figures for its loss, though Armenia claimed it had inflicted “heavy losses” on Azerbaijani troops.

Some reports from Russian state-linked media claimed that Russia’s 102nd Military Base, located in north-west Armenia, had been placed on combat alert.

The fighting has sparked renewed panic in southern Armenia, at the heart of a dispute dating back to the deal that ended last year’s war on November 10.

The last point of the trilateral agreement between Russia, Armenia and Azerbaijan stipulates that “all economic and transit connections in the region shall be unblocked”.

The agreement also mentions that Azerbaijan shall have “transport connections” to its enclave of Nakhchivan, which is separated from the mainland by a 30km-wide stretch of Armenian territory.

That stretch is precisely the location of the present fighting, leading to speculation that Azerbaijan intends to create its land link by force.

Over the past year, Baku has repeatedly pushed for the creation of the “Zangezur corridor” — using an alternate name for southern Armenia’s Syunik province — something that Armenia has denied, arguing that the term “corridor” implies Azerbaijani sovereignty over the territory.

That has led to Azerbaijan ramping up pressure in other ways, most recently by closing several crucial Armenian roads that pass into its territory.

Before that, in May, Azerbaijani forces occupied two sections of Armenian territory — one in the north-east of the country and one in the south-east — in a situation that persists to the present day.

Daily shoot-outs also take place on another section of the Armenian border near Nakhchivan, with Azerbaijani soldiers continually firing on the border village of Yeraskh.

The Kremlin has said that the two countries, with Russian guidance, were to hold new talks aimed at signing an agreement on border delimitation on November 9, the anniversary of the end of the war, in Moscow. These talks did not occur for reasons that are unclear.

At the time of writing, local militias throughout southern Armenia were being mobilised amid fears Azerbaijan could advance further.

HWJN
%3Cp%3EDirector%3A%20Yasir%20Alyasiri%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Baraa%20Alem%2C%20Nour%20Alkhadra%2C%20Alanoud%20Saud%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A%3Cp%3E%3C%2Fp%3E%0A
Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
The Bio

Favourite holiday destination: Either Kazakhstan or Montenegro. I’ve been involved in events in both countries and they are just stunning.

Favourite book: I am a huge of Robin Cook’s medical thrillers, which I suppose is quite apt right now. My mother introduced me to them back home in New Zealand.

Favourite film or television programme: Forrest Gump is my favourite film, that’s never been up for debate. I love watching repeats of Mash as well.

Inspiration: My late father moulded me into the man I am today. I would also say disappointment and sadness are great motivators. There are times when events have brought me to my knees but it has also made me determined not to let them get the better of me.

Expert advice

“Join in with a group like Cycle Safe Dubai or TrainYAS, where you’ll meet like-minded people and always have support on hand.”

Stewart Howison, co-founder of Cycle Safe Dubai and owner of Revolution Cycles

“When you sweat a lot, you lose a lot of salt and other electrolytes from your body. If your electrolytes drop enough, you will be at risk of cramping. To prevent salt deficiency, simply add an electrolyte mix to your water.”

Cornelia Gloor, head of RAK Hospital’s Rehabilitation and Physiotherapy Centre 

“Don’t make the mistake of thinking you can ride as fast or as far during the summer as you do in cooler weather. The heat will make you expend more energy to maintain a speed that might normally be comfortable, so pace yourself when riding during the hotter parts of the day.”

Chandrashekar Nandi, physiotherapist at Burjeel Hospital in Dubai
 

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million

COMPANY PROFILE

Company name: Blah

Started: 2018

Founder: Aliyah Al Abbar and Hend Al Marri

Based: Dubai

Industry: Technology and talent management

Initial investment: Dh20,000

Investors: Self-funded

Total customers: 40

Brief scores:

Southampton 2

Armstrong 13', Soares 20'

Manchester United 2

Lukaku 33', Herrera 39'

Frankenstein in Baghdad
Ahmed Saadawi
​​​​​​​Penguin Press

UAE currency: the story behind the money in your pockets
UAE currency: the story behind the money in your pockets
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

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

MATCH INFO

What: 2006 World Cup quarter-final
When: July 1
Where: Gelsenkirchen Stadium, Gelsenkirchen, Germany

Result:
England 0 Portugal 0
(Portugal win 3-1 on penalties)

The five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

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

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

Visit Abu Dhabi culinary team's top Emirati restaurants in Abu Dhabi

Yadoo’s House Restaurant & Cafe

For the karak and Yoodo's house platter with includes eggs, balaleet, khamir and chebab bread.

Golden Dallah

For the cappuccino, luqaimat and aseeda.

Al Mrzab Restaurant

For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.

Al Derwaza

For the fish hubul, regag bread, biryani and special seafood soup. 

In numbers: PKK’s money network in Europe

Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010

Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille

Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm

Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year

Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”

Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners

TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013 

SHADOWS%20AND%20LIGHT%3A%20THE%20EXTRAORDINARY%20LIFE%20OF%20JAMES%20MCBEY
%3Cp%3EAuthor%3A%20Alasdair%20Soussi%3C%2Fp%3E%0A%3Cp%3EPages%3A%20300%3C%2Fp%3E%0A%3Cp%3EPublisher%3A%20Scotland%20Street%20Press%3C%2Fp%3E%0A%3Cp%3EAvailable%3A%20December%201%3C%2Fp%3E%0A
Getting%20there%20
%3Cp%3E%3Ca%20href%3D%22https%3A%2F%2Fwww.thenationalnews.com%2Ftravel%2F2023%2F01%2F12%2Fwhat-does-it-take-to-be-cabin-crew-at-one-of-the-worlds-best-airlines-in-2023%2F%22%20target%3D%22_self%22%3EEtihad%20Airways%20%3C%2Fa%3Eflies%20daily%20to%20the%20Maldives%20from%20Abu%20Dhabi.%20The%20journey%20takes%20four%20hours%20and%20return%20fares%20start%20from%20Dh3%2C995.%20Opt%20for%20the%203am%20flight%20and%20you%E2%80%99ll%20land%20at%206am%2C%20giving%20you%20the%20entire%20day%20to%20adjust%20to%20island%20time.%20%C2%A0%3C%2Fp%3E%0A%3Cp%3ERound%20trip%20speedboat%20transfers%20to%20the%20resort%20are%20bookable%20via%20Anantara%20and%20cost%20%24265%20per%20person.%20%C2%A0%3C%2Fp%3E%0A
THE SPECS

Engine: 1.5-litre turbocharged four-cylinder

Transmission: Constant Variable (CVT)

Power: 141bhp 

Torque: 250Nm 

Price: Dh64,500

On sale: Now

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3ESingle%20front-axle%20electric%20motor%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E218hp%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E330Nm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3ESingle-speed%20automatic%3Cbr%3E%3Cstrong%3EMax%20touring%20range%3A%20%3C%2Fstrong%3E402km%20(claimed)%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EFrom%20Dh215%2C000%20(estimate)%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3ESeptember%3C%2Fp%3E%0A
Updated: November 17, 2021, 10:56 AM