Ukrainian President Volodymyr Zelenskyy has said his country must recognise that it will not join Nato, hinting at a compromise that addresses a key Russian concern about the military alliance growing.
Mr Zelenskyy's comments on Tuesday came as Russian forces pushed further towards Kyiv with deadly strikes on residential buildings, despite a new round of talks aimed at halting the war.
He said Ukraine should accept that it would not join Nato and that Kyiv was prepared to have security guarantees instead of joining.
"We have heard for years that the doors were open but we also heard that we could not join," Mr Zelenskyy told a video conference with military officials. "It's a truth and it must be recognised.
"If we cannot enter through open doors, then we must co-operate with the associations with which we can, which will help us, protect us ... and have separate guarantees."
Moscow has repeatedly called for guarantees that Ukraine would not join the alliance. Western nations say it is a country's sovereign right to apply to join.
Peace talks resumed between Russian and Ukrainian delegations by video link.
Ukrainian officials played up hopes that the war could end sooner than expected, saying Moscow may be coming to terms with its failure to impose a new government in Kyiv by force.
Mr Zelenskyy called on Russian troops to surrender.
"You will not take anything from Ukraine. You will take lives," he said in a video message. "But why should you die? What for? I know that you want to survive."
Kremlin spokesman Dmitry Peskov said it was too early to predict progress in peace talks.
"The work is difficult and in the current situation the very fact that they are continuing is probably positive," Mr Peskov said.
One of Mr Zelenskyy's top aides said the war would be over by May or even within weeks, as Russia had run out of fresh troops.
Three weeks into Russia's invasion of its pro-western neighbour, more than three million people have been forced to flee to neighbouring countries and 97 Ukrainian children have died, Mr Zelenskyy told Canadian members of Parliament in a video appearance on Tuesday.
The UN has recorded at least 691 civilian deaths, including 48 children, since Russia invaded Ukraine on February 24, although it believes the true figures are far higher.
Meanwhile the leaders of Poland, the Czech Republic and Slovenia arrived in Ukraine’s capital on a mission to show support.
The visit by Slovenia's Janez Jansa, Poland's Mateusz Morawiecki and Czech leader Petr Fiala is the first by such a delegation since the war broke out.
Their train trip to a city under bombardment was described by the Polish leader's chief of staff as "a historic event" and an "unequivocal expression of support for Ukraine" by the three EU member states.
"It is our duty to be where history is forged because it's not about us, but about the future of our children who deserve to live in a world free from tyranny," Mr Morawiecki said.
Mr Zelenskyy, who is due to address the US Congress on Wednesday, again called on western nations to “close the sky” and impose a no-fly zone above Ukraine.
“Please stop the bombing,” he pleaded in his address to Canadian politicians. “How many more cruise missiles have to fall on our cities until you make this happen?”
Nato foreign ministers have rejected a no-fly zone because of fears that it could be regarded as an escalation against nuclear-superpower Russia.
Agencies contributed to this report.
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Smoke rising in Kyiv, which mayor Vitali Klitschko says faces a 'difficult and dangerous moment' as Russian forces step up strikes. AFP -

Pope Francis meets visitors holding the Ukrainian flag during his weekly general audience in the Vatican. AFP -

An anti-war protester demonstrates against Russia's invasion of Ukraine in front of the Nato headquarters in Brussels. AFP -

A poster in Saint Petersburg carries the letter Z, a symbol of support for the invasion, and reads: "We are proud of Russia! We are not ashamed!" AFP -

Amid the Ukraine war, there's time for a seaside stroll in Odesa. Reuters -

A child who fled from Ukraine to Belgium waits outside an immigration office in Brussels. EPA -

Ukrainian President Volodymyr Zelenskyy receives a standing ovation as he appears via videoconference to make an address to Canada's Parliament. AP -

A woman walks with a bicycle next to a building damaged during the conflict in the separatist-controlled town of Volnovakha, Donetsk region. Reuters -

A firefighter outside a destroyed apartment building in a residential area of Kyiv. AP -

Ukrainian soldiers pay tribute to Col Valeriy Gudz, who was killed in battle against Russian troops, at a cemetery in the town of Boryspil. AP -

Firefighters work to extinguish a fire in a housing block hit by shelling in the Sviatoshynsky district, in western Kyiv. AFP -

Two people were killed as a series of powerful explosions rocked residential districts in Kyiv just hours before talks between Ukraine and Russia were set to resume. AFP -

The Met Opera and Chorus performs during 'A Concert For Ukraine' in New York City. AFP -

A worker welds metal at the Interpipe Steel plant in Dnipro, Ukraine. Hundreds of Interpipe’s 10,000 employees have joined the fight against Russia. AP -

A woman is rescued by firefighters from her apartment in a burning building that was hit by artillery shells in Kyiv. AP -

Rescuers work at a building damaged by an air strike, in central Kharkiv, Ukraine. Reuters -

A woman who fled Ukraine to Belgium waits outside an immigration office, in Brussels. EPA -

Cars stuck at the Irpin River bridge, as Russia unleashes a barrage of air strikes on cities across Ukraine. AFP -

A firefighter looks at a section of a Ukrainian Tochka-U missile on a street in the separatist Donetsk region. The Russian military said 20 civilians were killed by a ballistic missile launched by the Ukrainian forces. AP -

Musician Davide Martello plays a piano near the Ukrainian border in Medyka, Poland. More than 1.76 million people have crossed the Polish-Ukrainian border into Poland, the Polish Border Guard reported on March 14. EPA -

Ukrainian President Volodymyr Zelenskyy, left, snaps a selfie with a wounded man during a visit at a military hospital after fighting in the Kyiv region.AFP -

Ukrainian soldiers carry rocket-propelled grenades and sniper rifles as they walk towards the city of Irpin, north-west of Kyiv. AFP -

Troops carry an elderly woman on a stretcher across a makeshift bridge as Ukrainians flee Irpin. AFP -

Irina Moprezova, 54, stands in front of a house that was damaged by an air strike in Irpin. AFP -

The flags of Russia and Ukraine are projected on the walls of Jerusalem's Old City, which a representative from the Jerusalem Municipality said is a show of support for diplomatic dialogue between the countries. Reuters -

A person holds a Ukrainian flag during an anti-war demonstration at the Brandenburg Gate in Berlin, Germany. Reuters -
A Ukrainian soldier takes cover as people flee Irpin. AFP -

Ukrainians shelter in an underground train station during the day in Kyiv. EPA -

A Ukrainian serviceman walks carefully with his weapon in the city of Irpin, near Kyiv. AFP -

Ukrainian people flee the city of Irpin, north-west of Kyiv. AFP -

Ukrainian servicemen carry an elderly woman on a stretcher from the city of Irpin. AFP -

A girl plays games on her tablet inside a subway carriage being used as a bomb shelter in Kyiv. AFP -

A Ukrainian firefighter drags a hose inside a large food products storage facility which was destroyed by an air strike on the outskirts of Kyiv. AP -

Ukrainian troops with a Javelin anti-tank missile on the front line in the northern Kyiv region. Reuters -

A woman carries her dog during an evacuation in Irpin. Reuters -

A Ukrainian woman takes shelter in a metro station during the day in Kyiv. EPA -

A member of the Ukrainian armed forces on patrol in Irpin. Reuters -

A Ukrainian fighter takes cover behind a car in the city of Irpin. AFP -

Firefighters at work after air strikes hit residential buildings in Chernihiv, northern Ukraine. AFP -

A man wounded in an air strike is helped by medical staff in Novoiavorivsk, western Ukraine. Getty -

The ruins of the Ukraine Hotel after recent shelling in Chernihiv. EPA
LA LIGA FIXTURES
Friday Valladolid v Osasuna (Kick-off midnight UAE)
Saturday Valencia v Athletic Bilbao (5pm), Getafe v Sevilla (7.15pm), Huesca v Alaves (9.30pm), Real Madrid v Atletico Madrid (midnight)
Sunday Real Sociedad v Eibar (5pm), Real Betis v Villarreal (7.15pm), Elche v Granada (9.30pm), Barcelona v Levante (midnight)
Monday Celta Vigo v Cadiz (midnight)
While you're here
RUGBY CHAMPIONSHIP FIXTURES
September 30
South Africa v Australia
Argentina v New Zealand
October 7
South Africa v New Zealand
Argentina v Australia
The specs
More on animal trafficking
Specs
Engine: Dual-motor all-wheel-drive electric
Range: Up to 610km
Power: 905hp
Torque: 985Nm
Price: From Dh439,000
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US households add $601bn of debt in 2019
American households borrowed another $601 billion (Dh2.2bn) in 2019, the largest yearly gain since 2007, just before the global financial crisis, according to February data from the New York Federal Reserve Bank.
Fuelled by rising mortgage debt as homebuyers continued to take advantage of low interest rates, the increase last year brought total household debt to a record high, surpassing the previous peak reached in 2008 just before the market crash, according to the report.
Following the 22nd straight quarter of growth, American household debt swelled to $14.15 trillion by the end of 2019, the New York Fed said in its quarterly report.
In the final three months of the year, new home loans jumped to their highest volume since the fourth quarter of 2005, while credit cards and auto loans also added to the increase.
The bad debt load is taking its toll on some households, and the New York Fed warned that more and more credit card borrowers — particularly young people — were falling behind on their payments.
"Younger borrowers, who are disproportionately likely to have credit cards and student loans as their primary form of debt, struggle more than others with on-time repayment," New York Fed researchers said.
UAE v Gibraltar
What: International friendly
When: 7pm kick off
Where: Rugby Park, Dubai Sports City
Admission: Free
Online: The match will be broadcast live on Dubai Exiles’ Facebook page
UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)
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• News has a bright future and the UAE is at the heart of it
• Architecture is over - here's cybertecture
• The National announces Future of News journalism competition
• Round up: Experts share their visions of the world to come
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Company: Instabug
Founded: 2013
Based: Egypt, Cairo
Sector: IT
Employees: 100
Stage: Series A
Investors: Flat6Labs, Accel, Y Combinator and angel investors
Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
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In numbers
- Number of children under five will fall from 681 million in 2017 to 401m in 2100
- Over-80s will rise from 141m in 2017 to 866m in 2100
- Nigeria will become the world’s second most populous country with 791m by 2100, behind India
- China will fall dramatically from a peak of 2.4 billion in 2024 to 732 million by 2100
- an average of 2.1 children per woman is required to sustain population growth
Switching%20sides
While you're here
Samanth Subramanian: Imposing Hindi could undermine India's linguistic diversity
Phil Mercer: Aboriginal musicians are struggling to be heard
Gavin Esler: What we lose when we allow languages to die
Saudi National Day
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
Where to donate in the UAE
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.
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 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, which has charity projects in 39 countries, accept cash payments, money transfers or SMS donations. Its donation hotline is 800-79.
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.
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.
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 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.
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).
Babumoshai Bandookbaaz
Director: Kushan Nandy
Starring: Nawazuddin Siddiqui, Bidita Bag, Jatin Goswami
Three stars
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
While you're here
Watch: Davos 2021 panel discusses the future of work for women
Alice Haine: Investing in gender parity 'makes good business sense'
Kareem Shaheen: How the pandemic could set Arab women back
Simon Rushton: Home schooling forces UK mothers to quit jobs
SPIDER-MAN%3A%20ACROSS%20THE%20SPIDER-VERSE
Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.
Test series fixtures
(All matches start at 2pm UAE)
1st Test Lord's, London from Thursday to Monday
2nd Test Nottingham from July 14-18
3rd Test The Oval, London from July 27-31
4th Test Manchester from August 4-8
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Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants
While you're here
Khaled Al Qubaisi: Ties between India and the UAE will boost investor confidence
Rebecca Bundhun: Will India's new farm laws cause farmers economic pain?
Neil Murphy: Britain must ‘double down’ on post-Brexit ties with India
Rebecca Bundhun: India needs to address its unemployment crisis
New UK refugee system
- A new “core protection” for refugees moving from permanent to a more basic, temporary protection
- Shortened leave to remain - refugees will receive 30 months instead of five years
- A longer path to settlement with no indefinite settled status until a refugee has spent 20 years in Britain
- To encourage refugees to integrate the government will encourage them to out of the core protection route wherever possible.
- Under core protection there will be no automatic right to family reunion
- Refugees will have a reduced right to public funds
Tomorrow 2021
Why are asylum seekers being housed in hotels?
The number of asylum applications in the UK has reached a new record high, driven by those illegally entering the country in small boats crossing the English Channel.
A total of 111,084 people applied for asylum in the UK in the year to June 2025, the highest number for any 12-month period since current records began in 2001.
Asylum seekers and their families can be housed in temporary accommodation while their claim is assessed.
The Home Office provides the accommodation, meaning asylum seekers cannot choose where they live.
When there is not enough housing, the Home Office can move people to hotels or large sites like former military bases.

