Live updates: follow the latest news on Russia-Ukraine
Turkey on Monday said it was blocking warships from the key Bosphorus and Dardanelles straits under a convention that gives it control over the passage of military ships in the area.
"We have alerted both countries of the region and elsewhere not to pass warships through the Black Sea," Foreign Minister Mevlut Cavusoglu said. "We are applying the Montreux Convention."
The 1936 Montreux Convention governs the free movement of commercial ships in peacetime through the Bosphorus and the Dardanelles straits.
But it grants Turkey the right to block the passage of warships in both straits, which connect the Aegean, Marmara and Black Sea, in wartime if threatened.
Turkish President Recep Tayyip Erdogan had just clarified Turkey's position as a Nato member "not to abandon either Russia or Ukraine" and not to "cede Turkey's national interests".
"We have decided to use the Montreux Convention to prevent the escalation of the crisis," Mr Erdogan said after a Cabinet meeting.
Ukraine last week officially asked Turkey to close the Dardanelles Strait, and thus access to the Black Sea, to Russian ships.
Nato member Turkey, which has strong ties with Russia and Ukraine, did not immediately respond to the request.
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Helena, right, and her brother Bodia, from Lviv, wait at the Medyka border crossing in eastern Poland. AFP -

A brother and sister share a bowl of soup after they and their mother fled the Russian invasion of Ukraine and crossed the border at Medyka, Poland. Reuters -

Nadia, a Ukrainian woman, walks around with her baby in a car park in Przemysl, Poland as she waits for help with transport and accommodation. Reuters -

A woman searches through donated clothes for useful items after she and her children fled the Russian invasion in Ukraine and crossed the border in Medyka, Poland. Reuters -

Oksana, 30, holds a seven-day-old child after arriving by bus at a rendezvous point organised to help Ukrainian refugees with accommodation and transport to different cities in Poland. Reuters -

Refugees wait for help in Przemysl, Poland. Reuters -

People wait in a Polish car park to help refugees arriving from Ukraine. Reuters -

A father kisses his daughter after she, her mother and grandmother fled from the Russian invasion in Ukraine and crossed the border in Medyka, Poland. Reuters -

Refugees wait for help in Przemysl, Poland. Reuters -

Ukrainian refugees in the town of Maroz near Olsztyn, Poland. EPA -

A Ukrainian refugee in the town of Maroz, Poland. EPA -

Ukrainian refugees in the town of Maroz, northern Poland. EPA -

Hospital employees and volunteers make hundreds of beds to prepare for an influx of Ukrainian refugees in Rzeszow, Poland. AP -

Ukrainian refugees who arrived by evening train from Kiev to Warsaw are helped at the Warszawa Wschodnia railway station in the Polish capital. EPA -

Ukrainian refugees arrive by train from Kiev at the Warszawa Wschodnia station in Warsaw. EPA -

Ukrainian refugees arrive by train from Kiev to Warsaw, Poland. EPA -

Ukrainian refugees arrive from the Medyka border crossing in eastern Poland. AFP -

A man hugs a child at the Polish-Ukrainian border crossing in Medyka, Poland. Getty
"Russia asked us if we would apply the Montreux Convention if necessary," Mr Cavusoglu said. "We told them we would apply it word for word."
He said Turkish experts had been studying the situation to assess "whether there is a state of war from a legal point of view".
Turkey is navigating its own narrow diplomatic passage between its ally Kiev, to which it has sold combat drones used against Russian tanks, and Moscow, on which it depends for its gas and grain supplies.
But Turkey on Sunday officially recognised Russia's attacks on Ukraine as a "state of war".
Mr Erdogan on Monday said he considered "Russia's attack on Ukrainian territory as unacceptable" and praised the struggle of the Ukrainian government and people.
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The Pope's itinerary
Sunday, February 3, 2019 - Rome to Abu Dhabi
1pm: departure by plane from Rome / Fiumicino to Abu Dhabi
10pm: arrival at Abu Dhabi Presidential Airport
Monday, February 4
12pm: welcome ceremony at the main entrance of the Presidential Palace
12.20pm: visit Abu Dhabi Crown Prince at Presidential Palace
5pm: private meeting with Muslim Council of Elders at Sheikh Zayed Grand Mosque
6.10pm: Inter-religious in the Founder's Memorial
Tuesday, February 5 - Abu Dhabi to Rome
9.15am: private visit to undisclosed cathedral
10.30am: public mass at Zayed Sports City – with a homily by Pope Francis
12.40pm: farewell at Abu Dhabi Presidential Airport
1pm: departure by plane to Rome
5pm: arrival at the Rome / Ciampino International Airport
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Starring: Elizabeth Olsen, Paul Bettany
Directed by: Matt Shakman
Rating: Four stars
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Abu Dhabi card
5pm: Handicap (TB) Dh100,000 2,400m
5.30pm: Wathba Stallions Cup Handicap (PA) Dh 70,000 2,200m
6pm: Abu Dhabi Fillies Classic Prestige (PA) Dh110,000 1,400m
6.30pm: Abu Dhabi Colts Classic Prestige (PA) Dh110,000 1,400m
7pm: Handicap (PA) Dh85,000 1,600m
7.30pm: Maiden (PA) Dh80,000 1,600m
The National selections:
5pm: Valcartier
5.30pm: AF Taraha
6pm: Dhafra
6.30pm: Maqam
7pm: AF Mekhbat
7.30pm: Ezz Al Rawasi
Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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The Greatest Royal Rumble card as it stands
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50-man Royal Rumble - names entered so far include Braun Strowman, Daniel Bryan, Kurt Angle, Big Show, Kane, Chris Jericho, The New Day and Elias
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WWE World Heavyweight ChampionshipAJ Styles (champion) v Shinsuke Nakamura
Intercontinental Championship Seth Rollins (champion) v The Miz v Finn Balor v Samoa Joe
United States Championship Jeff Hardy (champion) v Jinder Mahal
SmackDown Tag Team Championship The Bludgeon Brothers (champions) v The Usos
Raw Tag Team Championship (currently vacant) Cesaro and Sheamus v Matt Hardy and Bray Wyatt
Casket match The Undertaker v Chris Jericho
Singles match John Cena v Triple H
Cruiserweight Championship Cedric Alexander v tba
Arabian Gulf Cup FINAL
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(Negredo 1, Tozo 50)
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Liverpool’s fixtures until end of 2019
Saturday, November 30, Brighton (h)
Wednesday, December 4, Everton (h)
Saturday, December 7, Bournemouth (a)
Tuesday, December 10, Salzburg (a) CL
Saturday, December 14, Watford (h)
Tuesday, December 17, Aston Villa (a) League Cup
Wednesday, December 18, Club World Cup in Qatar
Saturday, December 21, Club World Cup in Qatar
Thursday, December 26, Leicester (a)
Sunday, December 29, Wolves (h)
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
'Worse than a prison sentence'
Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.
“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.
“They were living in perpetual mystery as to how their futures would pan out, and what that would be.
“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.
“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.
“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”
SPECS
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)

