Live updates: follow the latest news on Russia-Ukraine
On February 24, Russia invaded Ukraine. The civilian death toll now stands at more than 100 people, with more than 500,000 Ukrainians fleeing to neighbouring countries, the UN said.
Less than a week into the incursion, a Russian military convoy stretching 64 kilometres along a road north of the Ukranian capital threatened Kiev as troops slowly advanced towards the city in hundreds of armoured vehicles and tanks.
Defying escalating trade sanctions from the US, Canada, EU and other countries, including Japan and Australia, Russian President Vladimir Putin said Ukrainian forces must surrender their weapons or bear the consequences.
"All responsibility for possible bloodshed will be completely and totally on the conscience of the regime ruling on Ukrainian territory," he said in a televised address. Ukraine's President Volodymyr Zelensky has declared martial law but asked citizens to remain calm.
This is the worst outcome predicted by analysts and potentially the start of the largest conflict since the US-led invasion of Iraq in 2003. But how did we get here, despite warnings from many analysts that war could be on the cards?
Why is Russia attacking Ukraine?
The conflict is rooted in hundreds of years of bitter history that has included famine and widespread political violence.
Essentially, Mr Putin views Ukraine as being a part of Russia and wishes to restore Moscow's control.
Ukraine was formerly part of the Russian Empire, which existed between 1721 and the Russian revolution of 1917. After the Russian royal family was executed by revolutionaries, Ukraine declared itself an independent state before being absorbed into the Communist Soviet Union in 1922, as Vladimir Lenin and Josef Stalin took control of Russia.
By the start of the 1930s, as the Communists attempted to remake Russian society through a rapid push for industrialisation, agricultural production suffered.
Famine took hold across the Soviet Union and while historians debate how responsible Stalin was for the crisis, at least seven million Ukrainians perished from starvation, a period referred to as the Holodomor, meaning death by starvation.
This episode, and increasingly draconian Soviet rule, fostered growing Ukrainian resistance against Moscow. During the German invasion in 1941, some Ukrainians allied with the Nazis, hoping that Hitler — or a Nazi-allied government – might be better than continued Communist rule.
Despite the fact many Ukrainians resisted the Nazis, Russian nationalists believe the country has never shaken off its WW2 far right ties and on Thursday Mr Putin said Russia would "strive to demilitarise and de-Nazify Ukraine," echoing remarks he made in 2014 when he said the Ukrainians were the "heirs of Bandera." Stepan Bandera was a Ukrainian nationalist who briefly allied with the Nazis.
What does Moscow want?
Since the Soviet Union collapsed in 1991, Russian nationalists like Mr Putin – a former member of the Russian intelligence service, the KGB – have wanted to regain control of former Soviet republics that gained independence in 1991.
Those countries, including Baltic States Latvia, Lithuania and Estonia, as well as Georgia and Ukraine, have forged growing ties with Nato.
Those ties were forged in the aftermath of Russia's war to bring former Soviet republic Chechnya back into the Russian sphere, which ended with the destruction of its capital city, Grozny, and the installation of a Moscow-allied government.
But an agreement to bring Ukraine and Georgia – which fought a short war with Russia in 2008 – into Nato did not begin until that year.
Nato's eastward expansion was seen as a threat by Moscow to its security interests, and efforts by the EU to form closer ties with former Soviet republics have been seen as highly contentious.
During the build up to Thursday's military assault, Mr Putin had issued various security demands to the US before he draws his military forces back. His list includes a ban on Ukraine joining Nato and an agreement that Nato will remove troops and weapons supplied to former Soviet republics.
With no diplomatic solution in sight, Russia has amassed an estimated 190,000 troops along its border with Ukraine over the past several months.
Last week, Russia also moved forces into separatist regions of eastern Ukraine, Donetsk and Luhansk, which have been contested by Kiev and Russian-backed secessionists since 2014. On Tuesday, Mr Putin recognised the two regions as being independent from Ukraine, so-called "people's republics" – a move that immediately triggered US, EU and British trade sanctions.
Previously, Russia had repeatedly denied it planned to invade its neighbour and said troop movements are routine. It claimed to have pulled some forces back and accused western critics of “hysteria”.
How did the recent tension begin?
Tension between Russia and Ukraine reached a peak in 2014 when protesters ousted Ukraine’s pro-Russian president Viktor Yanukovich, in what is now known by its proponents as the Revolution of Dignity.
Russia forcibly annexed Crimea at the same time, leaving Ukraine in a vulnerable position for self-defence, with a temporary government and unprepared military.
Mr Putin immediately moved to strike in the Donbas region of eastern Ukraine. The armed conflict between Ukrainian government forces and Russia-backed separatists has killed more than 14,000 people – but the US has said this toll would pale in significance compared to a full-scale war for the entire country of 44 million people.
How do Ukrainians view Russia and the conflict?
Since gaining independence 30 years ago after the fall of the Soviet Union, Ukraine has been mired in corruption and internal divisions. Ukraine is a divided country, with its western region generally supporting western Europe, while parts of its eastern side are pro-Russia.
Ukraine and the West accused Russia of backing the rebels with troops and weapons. Moscow said that any Russians who fought in the east were volunteers. Unlike its response to Crimea, Russia continues to officially deny its involvement in the Donbas conflict.
After Ukrainian troops were severely defeated in the battle of Ilovaisk in August 2014, envoys from Kiev, the rebels and the Organisation for Security and Co-operation in Europe (OSCE) signed a truce in the Belarusian capital of Minsk in September 2014.
The document envisaged an OSCE-observed ceasefire, a pullback of all foreign fighters, an exchange of prisoners and hostages, an amnesty for the rebels and a promise that separatist regions could have a degree of self-rule.
The deal quickly collapsed and large-scale fighting resumed, leading to another major defeat for Ukrainian forces at Debaltseve in January-February of 2015.
France and Germany brokered another peace agreement, which was signed in Minsk in February 2015 by representatives of Ukraine, Russia and the rebels. However, the deal is still far from being fulfilled and Russia has expressed its frustration.
Two rounds of talks in Paris and Berlin between presidential envoys from Russia, Ukraine, France and Germany have yielded no progress. Amid the deadlock in talks, the lower house of Russian parliament this week urged Mr Putin to recognise the independence of Donetsk and Luhansk.
Mr Putin indicated he was not inclined to make the move that would effectively shatter the Minsk deal.
Agencies contributed to this report
Match info
Wolves 0
Arsenal 2 (Saka 43', Lacazette 85')
Man of the match: Shkodran Mustafi (Arsenal)
'Saand Ki Aankh'
Produced by: Reliance Entertainment with Chalk and Cheese Films
Director: Tushar Hiranandani
Cast: Taapsee Pannu, Bhumi Pednekar, Prakash Jha, Vineet Singh
Rating: 3.5/5 stars
Start-up hopes to end Japan's love affair with cash
Across most of Asia, people pay for taxi rides, restaurant meals and merchandise with smartphone-readable barcodes — except in Japan, where cash still rules. Now, as the country’s biggest web companies race to dominate the payments market, one Tokyo-based startup says it has a fighting chance to win with its QR app.
Origami had a head start when it introduced a QR-code payment service in late 2015 and has since signed up fast-food chain KFC, Tokyo’s largest cab company Nihon Kotsu and convenience store operator Lawson. The company raised $66 million in September to expand nationwide and plans to more than double its staff of about 100 employees, says founder Yoshiki Yasui.
Origami is betting that stores, which until now relied on direct mail and email newsletters, will pay for the ability to reach customers on their smartphones. For example, a hair salon using Origami’s payment app would be able to send a message to past customers with a coupon for their next haircut.
Quick Response codes, the dotted squares that can be read by smartphone cameras, were invented in the 1990s by a unit of Toyota Motor to track automotive parts. But when the Japanese pioneered digital payments almost two decades ago with contactless cards for train fares, they chose the so-called near-field communications technology. The high cost of rolling out NFC payments, convenient ATMs and a culture where lost wallets are often returned have all been cited as reasons why cash remains king in the archipelago. In China, however, QR codes dominate.
Cashless payments, which includes credit cards, accounted for just 20 per cent of total consumer spending in Japan during 2016, compared with 60 per cent in China and 89 per cent in South Korea, according to a report by the Bank of Japan.
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
Most wanted allegations
- Benjamin Macann, 32: involvement in cocaine smuggling gang.
- Jack Mayle, 30: sold drugs from a phone line called the Flavour Quest.
- Callum Halpin, 27: over the 2018 murder of a rival drug dealer.
- Asim Naveed, 29: accused of being the leader of a gang that imported cocaine.
- Calvin Parris, 32: accused of buying cocaine from Naveed and selling it on.
- John James Jones, 31: allegedly stabbed two people causing serious injuries.
- Callum Michael Allan, 23: alleged drug dealing and assaulting an emergency worker.
- Dean Garforth, 29: part of a crime gang that sold drugs and guns.
- Joshua Dillon Hendry, 30: accused of trafficking heroin and crack cocain.
- Mark Francis Roberts, 28: grievous bodily harm after a bungled attempt to steal a £60,000 watch.
- James ‘Jamie’ Stevenson, 56: for arson and over the seizure of a tonne of cocaine.
- Nana Oppong, 41: shot a man eight times in a suspected gangland reprisal attack.
Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind
What is a robo-adviser?
Robo-advisers use an online sign-up process to gauge an investor’s risk tolerance by feeding information such as their age, income, saving goals and investment history into an algorithm, which then assigns them an investment portfolio, ranging from more conservative to higher risk ones.
These portfolios are made up of exchange traded funds (ETFs) with exposure to indices such as US and global equities, fixed-income products like bonds, though exposure to real estate, commodity ETFs or gold is also possible.
Investing in ETFs allows robo-advisers to offer fees far lower than traditional investments, such as actively managed mutual funds bought through a bank or broker. Investors can buy ETFs directly via a brokerage, but with robo-advisers they benefit from investment portfolios matched to their risk tolerance as well as being user friendly.
Many robo-advisers charge what are called wrap fees, meaning there are no additional fees such as subscription or withdrawal fees, success fees or fees for rebalancing.
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Notable Yas events in 2017/18
October 13-14 KartZone (complimentary trials)
December 14-16 The Gulf 12 Hours Endurance race
March 5 Yas Marina Circuit Karting Enduro event
March 8-9 UAE Rotax Max Challenge
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How the bonus system works
The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.
The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.
There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).
All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.
RESULT
Fifth ODI, at Headingley
England 351/9
Pakistan 297
England win by 54 runs (win series 4-0)
Killing of Qassem Suleimani
HERO%20CUP%20TEAMS
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Plan to boost public schools
A major shake-up of government-run schools was rolled out across the country in 2017. Known as the Emirati School Model, it placed more emphasis on maths and science while also adding practical skills to the curriculum.
It was accompanied by the promise of a Dh5 billion investment, over six years, to pay for state-of-the-art infrastructure improvements.
Aspects of the school model will be extended to international private schools, the education minister has previously suggested.
Recent developments have also included the introduction of moral education - which public and private schools both must teach - along with reform of the exams system and tougher teacher licensing requirements.
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Where to donate in the UAE
The Emirates Charity Portal
You can donate to several registered charities through a “donation catalogue”. The use of the donation is quite specific, such as buying a fan for a poor family in Niger for Dh130.
The General Authority of Islamic Affairs & Endowments
The site has an e-donation service accepting debit card, credit card or e-Dirham, an electronic payment tool developed by the Ministry of Finance and First Abu Dhabi Bank.
Al Noor Special Needs Centre
You can donate online or order Smiles n’ Stuff products handcrafted by Al Noor students. The centre publishes a wish list of extras needed, starting at Dh500.
Beit Al Khair Society
Beit Al Khair Society has the motto “From – and to – the UAE,” with donations going towards the neediest in the country. Its website has a list of physical donation sites, but people can also contribute money by SMS, bank transfer and through the hotline 800-22554.
Dar Al Ber Society
Dar Al Ber Society, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
Dubai Cares
Dubai Cares provides several options for individuals and companies to donate, including online, through banks, at retail outlets, via phone and by purchasing Dubai Cares branded merchandise. It is currently running a campaign called Bookings 2030, which allows people to help change the future of six underprivileged children and young people.
Emirates Airline Foundation
Those who travel on Emirates have undoubtedly seen the little donation envelopes in the seat pockets. But the foundation also accepts donations online and in the form of Skywards Miles. Donated miles are used to sponsor travel for doctors, surgeons, engineers and other professionals volunteering on humanitarian missions around the world.
Emirates Red Crescent
On the Emirates Red Crescent website you can choose between 35 different purposes for your donation, such as providing food for fasters, supporting debtors and contributing to a refugee women fund. It also has a list of bank accounts for each donation type.
Gulf for Good
Gulf for Good raises funds for partner charity projects through challenges, like climbing Kilimanjaro and cycling through Thailand. This year’s projects are in partnership with Street Child Nepal, Larchfield Kids, the Foundation for African Empowerment and SOS Children's Villages. Since 2001, the organisation has raised more than $3.5 million (Dh12.8m) in support of over 50 children’s charities.
Noor Dubai Foundation
Sheikh Mohammed bin Rashid Al Maktoum launched the Noor Dubai Foundation a decade ago with the aim of eliminating all forms of preventable blindness globally. You can donate Dh50 to support mobile eye camps by texting the word “Noor” to 4565 (Etisalat) or 4849 (du).
Ticket prices
General admission Dh295 (under-three free)
Buy a four-person Family & Friends ticket and pay for only three tickets, so the fourth family member is free
Buy tickets at: wbworldabudhabi.com/en/tickets
Singham Again
Director: Rohit Shetty
Stars: Ajay Devgn, Kareena Kapoor Khan, Ranveer Singh, Akshay Kumar, Tiger Shroff, Deepika Padukone
Rating: 3/5
Generation Start-up: Awok company profile
Started: 2013
Founder: Ulugbek Yuldashev
Sector: e-commerce
Size: 600 plus
Stage: still in talks with VCs
Principal Investors: self-financed by founder
