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There is no comparison between China's claim to Taiwan and the crisis in Ukraine, Beijing's foreign minister said on Monday.
Wang Yi said Taiwan was a domestic matter for China, while Ukraine was a dispute between two countries.
"We have seen that some people emphasise the principle of sovereignty on the Ukraine issue, but continue to undermine China's sovereignty and territorial integrity on the Taiwan issue. This is a naked double standard," he said, in apparent reference to the US.
Mr Wang was speaking at his annual news conference on the sidelines of China's annual parliament meeting.
China claims the island as its own territory and insists that Taiwan has never been an independent country.
It held military exercises near the island in recent months, in what was described by Taiwan as a threat to it.
Taiwan says only the Taiwanese people can choose their future.
China's President Xi Jinping said last year he wanted to realise peaceful "reunification" with Taiwan.
Washington is Taiwan's most important international backer and arms supplier, a frequent source of friction in Sino-US relations.
Mr Wang said tensions were Taiwan's fault for its refusal to accept that it is part of China, a refusal which will "ruin Taiwan's future".
In his reaction to the Chinese minister, Taiwan's Mainland Affairs Council said in a statement it was China's military threats, diplomatic pressure and attempts to "assault" the island that were the cause of tensions.
'China's most strategic partner'
The Chinese foreign minister also described Russia as "China's most important strategic partner".
“No matter how perilous the international landscape, we will maintain our strategic focus and promote the development of a comprehensive China-Russia partnership in the new era,” Mr Wang told reporters.
China has not condemned Russia's invasion of Ukraine and rejected joining the US and the EU in imposing sanctions on Moscow. It, however, expressed its concerns about the growing humanitarian crisis and called for a political settlement of the conflict.
During an hour-long phone conversation with US Secretary of State Antony Blinken on Saturday, Mr Wang said China opposes any moves that “add fuel to the flames” in Ukraine.
He said the US and Europe should pay attention to the negative impact of Nato’s eastward expansion on Russia’s security.
In his press conference, Mr Wang said ties with Moscow constituted “one of the most crucial bilateral relationships in the world”.
“The friendship between the two peoples is ironclad,” he added.
Much attention has been paid to a meeting between Mr Xi and Russian President Vladimir Putin in Beijing on February 4, after which a joint statement was issued, affirming “strong mutual support for the protection of their core interests”.
Russia endorsed China’s view of self-governing Taiwan as an “inalienable part of China, and opposes any forms of independence of Taiwan".
China and Russia have increasingly aligned their foreign policies. Their armies have carried out several joint exercises in the past.
Agencies contributed to this report.
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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.
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