Live updates: follow the latest news on Russia-Ukraine
International leaders have resumed efforts to find a way to end the military confrontation between Russia and Ukraine, more than 10 days after Russian President Vladimir Putin decided to invade the former Soviet republic of 43 million people.
Ukraine was gripped by one of the worst humanitarian crises in Europe since the 1990s civil war in the former Yugoslavia, with the largest exodus of people fleeing conflict since WW2, according to UN High Commissioner for Refugees Filippo Grandi.
"More than 1.5 million refugees from Ukraine have crossed into neighbouring countries in 10 days — the fastest growing refugee crisis in Europe since World War II," he tweeted.
On Sunday, Pope Francis joined leaders calling for an immediate end to the violence, saying "negotiation and common sense must prevail. And that international law be respected once again."
On Sunday, ceasefires to allow for the evacuation of at least 200,000 civilians in Mariupol and Volnovakha collapsed amid incessant artillery and rocket attacks, as the International Committee of the Red Cross called for both sides to return to negotiations.
On Saturday, British Prime Minister Boris Johnson said he would seek to rally the international community to make a “renewed and concerted effort” to end the war and pursue diplomatic paths to de-escalation.
Mr Johnson will host Canadian and Dutch leaders Justin Trudeau and Mark Rutte at Downing Street on Monday “for discussions on how to turn these commitments into a concerted campaign of solidarity with Ukraine".
On Tuesday, Mr Johnson will speak with the leaders of the so-called Visegrad (V4) group of Hungary, Poland, the Czech Republic and Slovakia.
Writing in The New York Times, Mr Johnson said diplomatic efforts in the lead-up to Russia’s invasion of Ukraine were doomed to fail and it was now “sinking further into a sordid campaign of war crimes and unthinkable violence against civilians”.
Other world leaders sought to mediate between both sides. Israel’s Prime Minister Naftali Bennett said on Sunday his country would continue to assist in finding a diplomatic solution to the crisis, even if the chances of success were small.
Mr Bennett spoke to his Cabinet hours after he returned from a surprise meeting with Mr Putin in Moscow.
He then travelled to Germany for talks with Chancellor Olaf Scholz.
Mr Bennett revealed no details from his talks with the Russian leader, but called the country’s mediation efforts “our moral duty”.
Earlier, his office said he and Ukrainian President Volodymyr Zelenskyy spoke by phone on Sunday morning, the third such call between the two leaders over the past day.
Israel has good relations with both Russia and Ukraine.
On Sunday, Turkish President Recep Tayyip Erdogan urged Mr Putin to declare a ceasefire, open humanitarian corridors and sign a peace agreement, his office said.
In a statement after a one-hour phone call, the Turkish presidency said Mr Erdogan told Mr Putin that Turkey was ready to contribute to a peaceful resolution of the conflict and that a ceasefire would ease concerns over the humanitarian situation.
Third round of talks
Ukrainian negotiators said a third round of talks with Russia on a ceasefire would go ahead on Monday, although Moscow was less definitive.
In a televised address on Saturday night, Mr Zelenskyy called on people in areas occupied by Russian troops to fight.
“We must go outside and drive this evil out of our cities,” he said, vowing to rebuild his nation.
Mr Putin repeated that he wanted a neutral Ukraine that had been “demilitarised” and “denazified,” and likened Western sanctions “to a declaration of war”.
Also on Saturday, Mr Zelenskyy held talks with US President Joe Biden, as Washington said it was in talks with Poland to supply fighter jets to Ukraine's air force.
The Biden’s “administration is surging security, humanitarian, and economic assistance to Ukraine and is working closely with Congress to secure additional funding”, he told Mr Zelenskyy, the White House said.
Russia warned the EU and Nato to stop the “pumping of state-of-the-art weapons systems” into Kyiv, foreign ministry spokeswoman Maria Zakharova said, according to RIA.
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Name: The Protein Bakeshop
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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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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