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


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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.

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
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Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

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Name: Hassan Mohsen Elhais

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'Joker'

Directed by: Todd Phillips

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Rating: Five out of five stars

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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 five pillars of Islam

1. Fasting 

2. Prayer 

3. Hajj 

4. Shahada 

5. Zakat 

How to watch Ireland v Pakistan in UAE

When: The one-off Test starts on Friday, May 11
What time: Each day’s play is scheduled to start at 2pm UAE time.
TV: The match will be broadcast on OSN Sports Cricket HD. Subscribers to the channel can also stream the action live on OSN Play.

Six large-scale objects on show
  • Concrete wall and windows from the now demolished Robin Hood Gardens housing estate in Poplar
  • The 17th Century Agra Colonnade, from the bathhouse of the fort of Agra in India
  • A stagecloth for The Ballet Russes that is 10m high – the largest Picasso in the world
  • Frank Lloyd Wright’s 1930s Kaufmann Office
  • A full-scale Frankfurt Kitchen designed by Margarete Schütte-Lihotzky, which transformed kitchen design in the 20th century
  • Torrijos Palace dome
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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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Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

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At a glance

- 20,000 new jobs for Emiratis over three years

- Dh300 million set aside to train 18,000 jobseekers in new skills

- Managerial jobs in government restricted to Emiratis

- Emiratis to get priority for 160 types of job in private sector

- Portion of VAT revenues will fund more graduate programmes

- 8,000 Emirati graduates to do 6-12 month replacements in public or private sector on a Dh10,000 monthly wage - 40 per cent of which will be paid by government

Updated: November 17, 2021, 10:56 AM