UN member countries pass a resolution denouncing the humanitarian crisis caused by Russia's invasion of Ukraine on March 24, 2022. EPA
UN member countries pass a resolution denouncing the humanitarian crisis caused by Russia's invasion of Ukraine on March 24, 2022. EPA
UN member countries pass a resolution denouncing the humanitarian crisis caused by Russia's invasion of Ukraine on March 24, 2022. EPA
UN member countries pass a resolution denouncing the humanitarian crisis caused by Russia's invasion of Ukraine on March 24, 2022. EPA

UN pushes for aid as Russia blamed for Ukraine humanitarian crisis


Soraya Ebrahimi
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The UN General Assembly overwhelmingly approved a resolution on Thursday blaming Russia for the humanitarian crisis in Ukraine and calling for an immediate ceasefire and protection for millions of civilians and the homes, schools and hospitals critical to their survival.

There was loud applause in the assembly chamber as the result of the vote was announced: 140-5 with only Belarus, Syria, North Korea and Eritrea joining Russia in opposing the measure.

There were 38 abstentions, including Russian ally China, India, South Africa, Iran and Cuba. The UAE supported the resolution.

The resolution, introduced by Ukraine, deplores the “dire humanitarian consequences” of Russia’s aggression which it says is “on a scale that the international community has not seen in Europe in decades".

It deplores Russia’s shelling, air strikes and “besiegement” of densely populated cities, including the southern city of Mariupol, and demands unhindered access for humanitarian aid.

The vote was almost exactly the same as for the March 2 resolution the assembly adopted demanding an immediate Russian ceasefire, a withdrawal of all its forces and protection for all civilians and infrastructure. That vote was 141-5 with 35 abstentions.

US ambassador to the UN Linda Thomas-Greenfield called Thursday’s vote “an astounding success” and said “once again the world stood united” in the face of Russian President Vladimir Putin’s “unjustified and unprovoked invasion of Ukraine”.

“Together, a strong majority of UN member states made clear that Russia — Russia — bears sole responsibility for the grave humanitarian crisis and violence in Ukraine,” she said.

“Together, we called for the protection of all civilians fleeing the conflict and for steps to mitigate the increase in food insecurity caused by this senseless war.

“Absolutely, it will have an impact on the ground because it’s going to give encouragement to the Ukrainian people.”

  • Mykhaila and her daughter from Loubny, central Ukraine, travelled by train to the Ukrainian city of Lviv then took a bus to Medyka on the Polish border, before walking across. Photo: DEC
    Mykhaila and her daughter from Loubny, central Ukraine, travelled by train to the Ukrainian city of Lviv then took a bus to Medyka on the Polish border, before walking across. Photo: DEC
  • Women hold hands at the Medyka border crossing point, through which thousands of Ukrainian refugees have passed. Photo: DEC
    Women hold hands at the Medyka border crossing point, through which thousands of Ukrainian refugees have passed. Photo: DEC
  • Angelika, 27, and her daughter Diana, 4, from Khmelnytskyi in Ukraine arrive at a reception centre on the outskirts of Przemysl, Poland. Photo: DEC
    Angelika, 27, and her daughter Diana, 4, from Khmelnytskyi in Ukraine arrive at a reception centre on the outskirts of Przemysl, Poland. Photo: DEC
  • Maria, 38, from Chernihiv, left Ukraine with a friend. They came to the Romanian border to wait for another friend before crossing. Photo: Panos Pictures
    Maria, 38, from Chernihiv, left Ukraine with a friend. They came to the Romanian border to wait for another friend before crossing. Photo: Panos Pictures
  • Ukrainian Red Cross staff and volunteers are providing food and other basic necessities to about 8,000 people sheltering in an underground station in Kyiv. Photo: Tebukhukhov Maksym
    Ukrainian Red Cross staff and volunteers are providing food and other basic necessities to about 8,000 people sheltering in an underground station in Kyiv. Photo: Tebukhukhov Maksym
  • Kristina wipes away tears at Lwowska reception centre on the outskirts of Przemysl, Poland. Photo: DEC
    Kristina wipes away tears at Lwowska reception centre on the outskirts of Przemysl, Poland. Photo: DEC
  • Ira, 45, and her daughter Olena, 12, outside a transit centre in Przemysl, Poland. Photo: Adrienne Surprenant
    Ira, 45, and her daughter Olena, 12, outside a transit centre in Przemysl, Poland. Photo: Adrienne Surprenant
  • Veronika feeds her son Aleksander at the temporary refugee station in Medyka, eastern Poland. Photo: DEC
    Veronika feeds her son Aleksander at the temporary refugee station in Medyka, eastern Poland. Photo: DEC

The General Assembly’s action followed the Security Council’s overwhelming defeat on Wednesday of a Russian resolution that would have acknowledged Ukraine’s growing humanitarian needs — but without mentioning Russia’s invasion that has left millions of Ukrainians in desperate need of food, water and shelter.

To be adopted, Russia needed a minimum of nine “yes” votes in the 15-member Security Council and no veto by one of the four other permanent members — the US, Britain, France and China. But Russia only received support from China, with the 13 other council members abstaining.

The votes in the General Assembly and Security Council reflect Moscow’s failure to receive widespread backing for its military offensive in Ukraine, which marked its one-month anniversary on Thursday.

Britain’s UN ambassador Barbara Woodward told reporters on Wednesday that “Russia has consistently misplayed its hand here and seriously underestimated the consequences of what it’s done and the international perception of what it’s done".

The assembly also had before it a rival South African resolution which didn’t mention Russia. It was to be considered after the adoption of the Ukrainian-backed resolution and South Africa sought a vote.

But Ukraine’s ambassador Sergiy Kyslytsya objected, calling the resolution “a twin brother of the defunct draft in the Security Council".

He called for a procedural vote on whether the South African resolution should be put to a vote. The assembly then voted 50-67 with 36 abstentions not to proceed to a vote on the South African draft.

Russian Ambassador Vassily Nebenzya blamed western pressure for the failure to hold a vote on the South African resolution and strongly criticised what he called the “pseudo-humanitarian resolution presented by the western allies in Ukraine because it was put forward exclusively to once again condemn Russia”.

He also criticised the West’s failure to support “Russia’s truly humanitarian draft resolution” in the Security Council.

Russian authorities maintain they did not start the war and have repeatedly and decried reports of Russian military setbacks or civilian deaths in Ukraine as fake news. State media outlets and government officials insist Russian troops are attacking only military facilities.

Russia introduced its resolution on March 15. A day earlier, France and Mexico decided to move their proposed humanitarian resolution blaming the Russian invasion for the humanitarian crisis out of the Security Council, where it faced a Russian veto, to the 193-member General Assembly where there are no vetoes.

Unlike Security Council resolutions, General Assembly resolutions are not legally binding, but they do have clout in reflecting international opinion.

The final draft of the France-Mexico resolution was negotiated by about two dozen countries from all regions of the world including Ukraine and had 90 co-sponsors.

France’s UN ambassador Nicolas De Riviere, speaking on behalf of the 27-member European Union, said its adoption by an overwhelming majority “is a very strong signal that this General Assembly sends the peoples of the world and the people of Ukraine that need it".

China abstained on the Ukraine-backed resolution on Thursday, as it did on the March 2 resolution, but it was the only Security Council member to vote with Russia on its humanitarian resolution in the Security Council on Wednesday.

China’s ambassador Zhang Jun, one of the final speakers before Thursday’s vote, told the assembly: “It is heart-rending to see the continued deterioration of humanitarian situation in Ukraine as well as the civilian casualties and massive displacement of people caused by the conflict.”

He restated China’s support for Ukraine’s sovereignty and territorial integrity, for the UN Charter which says all UN member nations should settle disputes by peaceful means, and for “the legitimate security concerns” of all countries to be taken seriously.

Squads

Australia: Finch (c), Agar, Behrendorff, Carey, Coulter-Nile, Lynn, McDermott, Maxwell, Short, Stanlake, Stoinis, Tye, Zampa

India: Kohli (c), Khaleel, Bumrah, Chahal, Dhawan, Shreyas, Karthik, Kuldeep, Bhuvneshwar, Pandey, Krunal, Pant, Rahul, Sundar, Umesh

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

Classification of skills

A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation. 

A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.

The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000. 

Dunki
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What drives subscription retailing?

Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.

The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.

The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.

The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.

UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.

That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.

Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.

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Updated: March 25, 2022, 12:44 AM