Live updates: follow the latest news on Russia-Ukraine
Russia is recruiting Syrians and other foreign fighters to reinforce its assault on Ukraine, the Pentagon has said.
President Vladimir Putin was seeking to bring some of the fighters involved in the Syrian civil war into the fray in Ukraine, the US Department of Defence officials said on Monday.
Moscow entered the war Syria war in 2015 on the side of President Bashar Al Assad's regime.
Meanwhile, Mr Putin said he will not send conscripts or reservists to fight in Ukraine.
“Conscripted soldiers are not participating and will not participate in the fighting,” Mr Putin said in a televised address. “There will not be an additional conscription of reservists either.”
Russia, which attacked its Eastern European neighbour on February 24, has in recent days recruited fighters from Syria, hoping they can help take the Ukrainian capital of Kyiv and other cities, US officials told the Wall Street Journal.
Some fighters are already in Russia preparing to join the fight in Ukraine, although it was not immediately clear how many combatants have been recruited.
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A Ukrainian serviceman walks past the vertical tail fin of a Russian Su-34 bomber lying in a damaged building in Kharkiv, Ukraine. AP Photo -

An apartment building damaged after shelling in Kharkiv, Ukraine. AP Photo -

A woman puts her head in her hands as she sits on a cot in a shelter, set up for displaced persons fleeing Ukraine, inside a school gymnasium in Przemysl, Poland. AP Photo -

Belarussian and suspected Russian helicopters on the flight line at Machulishchy Air Base outside Minsk, Belarus. AP Photo -

Children look on as people fleeing Russia's invasion of Ukraine shelter in a school, in Drohobych, Ukraine. Reuters -

Families eat in the shelter. Reuters -

A woman looks out from a building damaged by Russian shelling in Mykolaiv, 100 kilometres away from Odesa, western Ukraine. AFP -

A wounded Ukrainian man waits in the corridor of the central hospital of Mykolaiv. AFP -

An elderly woman is carried in a shopping cart after being rescued from Irpin, on the outskirts of Kyiv, Ukraine. AP -

A woman reacts as a train carrying children from Kyiv's Central Children's Hospital leaves the Ukrainian capital on its way to Lviv. Reuters -

A girl sits in an improvised bomb shelter in Mariupol, Ukraine. AP -

An elderly woman is coated in snow as she sits in a wheelchair after being rescued from Irpin. AP -

Belarusian volunteers take part in military exercises at the Belarusian Company base in Kyiv. AP -

Lessa, left, director of a nursery school turned into a refugee shelter, cries as she hugs Olega, who arrived from Kyiv with her baby, near Lviv. EPA -

Ukrainians pass a damaged bridge as they flee from Irpin. AP -

A man carries an elderly woman as people continue to leave Irpin. AP -

A soldier stands on a barricade made of sandbags in central Odesa, Ukraine. Reuters -

A charred Russian tank and captured tanks in the Sumy region. Reuters -

People rest at a temporary shelter for Ukrainian refugees in Przemysl, Poland. AFP -

Ukraine's ambassador to the Netherlands, Maksym Kononenko, third right, and his wife Tetiana Doroshenko, fourth left, attend a meeting of members of the Ukrainian community with Dutch King Willem-Alexander, third left, and Queen Maxima, second left, to discuss the situation in Ukraine, in The Hague. EPA -

A Ukrainian soldier looks at the destruction after shelling in Ukraine's second-largest city of Kharkiv. AFP -

A refugee holds her dog as they wait for trains to Poland in Lviv, Ukraine. Reuters -

A woman ties ribbons in Ukrainian national flag colours in a girl's hair as people wait at a refugee assistance centre in Prague, Czech Republic. EPA -

A Ukrainian soldier carries an elderly woman crossing the Irpin river on the outskirts of Kyiv. AP -

Lena, who had never left Ukraine before fleeing into Moldova, feeds Dasha, 3, soon after crossing the border. Erin Clare Brown for The National -

Refugees without immediate plans to move further inland can stay the night in tents set up on Moldova's side of the border. Erin Clare Brown for The National -

Tatiana and her son wait for a van that will carry them from the Moldovan border to Chisinau. Erin Clare Brown for The National -

Each night, the Palanca refugee camp in Moldova feeds up to 300 people who arrive with no onward plans. Erin Clare Brown for The National -

People pass a damaged bridge while fleeing the town of Irpin, close to the Ukrainian capital of Kyiv. AP -

A Ukrainian soldier stands guard next to a church in Irpin. EPA -

A firefighter holds the baby of a Ukrainian refugee at the border in Romania. AP -

Ukrainian President Volodymyr Zelenskyy speaks in Kyiv. Reuters -

A Ukrainian soldier at a checkpoint in Kyiv. AP -

Ukrainian activist Ihor Mazur, left, a veteran of the war in the country's east, looks at a night-vision device in Kyiv. AP -

Ambassadors attend a UN Security Council meeting on threats to international security after Russia's invasion of Ukraine, in New York. Reuters -

Ukraine's UN ambassador Sergey Kyslytsya holds a paper with an image of Russia's Foreign Minister Sergey Lavrov as he addresses the Security Council in New York. Reuters -

A road sign put up in support of Mr Zelenskyy outside Russia's embassy in Washington. AFP -

Ukrainian refugees at the train station in Lviv, western Ukraine. EPA -

Lethal and non-lethal Ukrainian aid is loaded on to a plane bound for Poland by Canadian soldiers in Trenton, Ontario. Reuters -

Volunteers carry medical aid and necessities at a train station in Lviv. EPA -

Everton players wear T-shirts in support of Ukraine as they warm up for an English Premier League football match against Tottenham Hotspur. AP -

A residential building damaged by Russian shelling in Chernihiv, Ukraine. Reuters -

A man walks past a checkpoint in heavy snow in Lviv. Getty -

A man fleeing fighting in Irpin waits to cross a river after Russian forces entered the city. Getty -

Soldiers assist Irpin residents underneath a damaged bridge as they flee. Getty -

Ukrainian civilians who volunteered to join the Territorial Defence Forces take part in a training exercise in Odesa after Russia's invasion. Reuters -

Men carry a body to a lorry as people flee from the frontline town of Irpin. EPA -

A Ukrainian police officer runs with a child as the sound of shelling echoes nearby in Irpin. AP -

Parents and children struggle to board a train in Lviv. AP
But even with enormous firepower and more than 150,000 deployed troops at Mr Putin's disposal, the Pentagon said it was noteworthy that he would find it necessary to recruit mercenaries.
“It's interesting that Mr Putin would have to find himself relying on foreign fighters here,” Pentagon spokesman John Kirby said, acknowledging that the Pentagon does not have “perfect visibility” on exactly who was joining the cause.
Foreign combatants have already entered the Ukrainian conflict on both sides.
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Ihtisham Ullah, a student from Pakistan, who was forced to abandon his studies in Ukraine after the war broke out. All photos: Daniel Bardsley / The National -
Refugees being given food near the asylum processing centre. -
Alexander Hoffman, a German Army officer who is volunteering to match newly arrived refugees with people offering rooms in their homes. -
Refugees waiting to register at the asylum processing centre in Reinickendorf. -
The queue is growing longer by the day. -
The former hospital in Reinickendorf near where the asylum processing centre has been set up.
Chechnya strongman leader Ramzan Kadyrov, a former rebel-turned-Kremlin-ally, has shared videos of Chechen fighters joining the attack on Ukraine and said some had been killed in the fighting.
Ukrainian Foreign Minister Dmytro Kuleba has claimed around 20,000 foreign volunteers have travelled to the country to join Kyiv's forces.
The capital and the second-largest city, Kharkiv, are still held by Ukraine's government, while Russia has seized the port city of Kherson and stepped up its shelling of urban centres across the country.
Russia's nearly two-week-old assault has led to more than 1.7 million people fleeing the country.
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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CHINESE GRAND PRIX STARTING GRID
1st row
Sebastian Vettel (Ferrari)
Kimi Raikkonen (Ferrari)
2nd row
Valtteri Bottas (Mercedes-GP)
Lewis Hamilton (Mercedes-GP)
3rd row
Max Verstappen (Red Bull Racing)
Daniel Ricciardo (Red Bull Racing)
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Nico Hulkenberg (Renault)
Sergio Perez (Force India)
5th row
Carlos Sainz Jr (Renault)
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6th row
Kevin Magnussen (Haas)
Esteban Ocon (Force India)
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Fernando Alonso (McLaren)
Stoffel Vandoorne (McLaren)
8th row
Brendon Hartley (Toro Rosso)
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9th row
Pierre Gasly (Toro Rosso)
Lance Stroll (Williams)
10th row
Charles Leclerc (Sauber)
arcus Ericsson (Sauber)
Fund-raising tips for start-ups
Develop an innovative business concept
Have the ability to differentiate yourself from competitors
Put in place a business continuity plan after Covid-19
Prepare for the worst-case scenario (further lockdowns, long wait for a vaccine, etc.)
Have enough cash to stay afloat for the next 12 to 18 months
Be creative and innovative to reduce expenses
Be prepared to use Covid-19 as an opportunity for your business
* Tips from Jassim Al Marzooqi and Walid Hanna
The biog
Born: High Wycombe, England
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Favourite camping spot: Anywhere I can get to.
Favourite road trip: My first trip to Kazakhstan-Kyrgyzstan. The desert they have over there is different and the language made it a bit more challenging.
Favourite spot in the UAE: Al Dhafra. It’s unique, natural, inaccessible, unspoilt.
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The biog
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