Ukrainian President Volodymyr Zelenskyy said Ukraine is losing up to 100 soldiers each day. AP
Ukrainian President Volodymyr Zelenskyy said Ukraine is losing up to 100 soldiers each day. AP
Ukrainian President Volodymyr Zelenskyy said Ukraine is losing up to 100 soldiers each day. AP
Ukrainian President Volodymyr Zelenskyy said Ukraine is losing up to 100 soldiers each day. AP

Russia controls a fifth of Ukraine on eve of 100th day of war, Zelenskyy says


Soraya Ebrahimi
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Kyiv has said Moscow now controls 20 per cent of Ukrainian territory on the eve of the war's 100th day as Russian forces hammered Ukrainian positions in the Donbas region on Thursday.

Russian troops have focused on capturing eastern Ukraine since being repelled from around the capital Kyiv.

Although their advance has been much slower than Moscow expected, Russian forces have expanded control beyond the 43,000 square kilometres taken when Russia seized Crimea and parts of the Donbas in 2014.

“Today, about 20 per cent of our territory is under the control of the occupiers,” Ukrainian President Volodymyr Zelenskyy said in an address to politicians in Luxembourg.

Thousands of people have been killed and millions forced to flee, with Ukraine's east now bearing the brunt of Russia's assault, which Mr Zelenskyy said was killing up to 100 Ukrainian soldiers every day.

Western nations have pumped arms and military supplies into Ukraine to help it survive the onslaught.

But Ukraine's allies need to brace for a gruelling “war of attrition”, Nato chief Jens Stoltenberg said on Thursday after talks with US President Joe Biden in Washington.

“We just have to be prepared for the long haul,” Mr Stoltenberg said, while reiterating that Nato does not want direct confrontation with Russia.

  • A Soviet/Russian towed 152mm field gun, called the 2A36 Giatsint-B, is fired by self-proclaimed Donetsk People's Republic militia on the front line near Avdiivka, Donetsk region. EPA
    A Soviet/Russian towed 152mm field gun, called the 2A36 Giatsint-B, is fired by self-proclaimed Donetsk People's Republic militia on the front line near Avdiivka, Donetsk region. EPA
  • A girl runs through a fountain in front of the Opera house in Lviv, Ukraine. AP
    A girl runs through a fountain in front of the Opera house in Lviv, Ukraine. AP
  • A girl is seen through a hole in the kitchen of an apartment destroyed by Russian attacks in Irpin, outside Kyiv, Ukraine. Reuters
    A girl is seen through a hole in the kitchen of an apartment destroyed by Russian attacks in Irpin, outside Kyiv, Ukraine. Reuters
  • A young woman walks near a damaged Soviet tank monument in Trostyanets, Ukraine. Getty Images
    A young woman walks near a damaged Soviet tank monument in Trostyanets, Ukraine. Getty Images
  • Members of the foreign volunteers unit which fights in the Ukrainian army, in Severodonetsk. Reuters
    Members of the foreign volunteers unit which fights in the Ukrainian army, in Severodonetsk. Reuters
  • A woman looks for her belongings beneath rubble after a strike destroyed three houses in the city of Slovyansk, in the Ukrainian region of Donbas. AFP
    A woman looks for her belongings beneath rubble after a strike destroyed three houses in the city of Slovyansk, in the Ukrainian region of Donbas. AFP
  • Ukraine fans hold up anti-war signs before a Fifa World Cup qualifier match at Hampden Park, Glasgow. PA
    Ukraine fans hold up anti-war signs before a Fifa World Cup qualifier match at Hampden Park, Glasgow. PA
  • A street musician plays the piano to raise money for the Ukrainian army in Sumy, Ukraine. Getty
    A street musician plays the piano to raise money for the Ukrainian army in Sumy, Ukraine. Getty
  • Residents queue to fetch water in the town of Rubizhne, in Ukraine's Luhansk enclave. Reuters
    Residents queue to fetch water in the town of Rubizhne, in Ukraine's Luhansk enclave. Reuters
  • Children walk past a damaged school in the city of Merefa in the Kharkiv area, Ukraine. EPA
    Children walk past a damaged school in the city of Merefa in the Kharkiv area, Ukraine. EPA
  • A man repairs a car in a residential area of Mariupol. AFP
    A man repairs a car in a residential area of Mariupol. AFP
  • An aerial view shows a Russian vessel reportedly delivering stolen Ukrainian grain at Latakia port in Syria. AFP
    An aerial view shows a Russian vessel reportedly delivering stolen Ukrainian grain at Latakia port in Syria. AFP
  • Children sit inside a bomb shelter in Rubizhne. Reuters
    Children sit inside a bomb shelter in Rubizhne. Reuters
  • A man pushes a bicycle near a residential building in Rubizhne that was destroyed during fighting between Ukrainian and Russian forces. Reuters
    A man pushes a bicycle near a residential building in Rubizhne that was destroyed during fighting between Ukrainian and Russian forces. Reuters
  • Vlada Shcheglova, wife of Ukraine footballer Oleksandr Zinchenko, before the Fifa World Cup qualifier at Hampden Park in Glasgow. PA
    Vlada Shcheglova, wife of Ukraine footballer Oleksandr Zinchenko, before the Fifa World Cup qualifier at Hampden Park in Glasgow. PA
  • A damaged building in the town of Rubizhne. Reuters
    A damaged building in the town of Rubizhne. Reuters
  • A man reads a book as he sits on a fragment of a rocket at an exhibition in Kyiv featuring Russian equipment that was damaged or destroyed during the conflict. AFP
    A man reads a book as he sits on a fragment of a rocket at an exhibition in Kyiv featuring Russian equipment that was damaged or destroyed during the conflict. AFP
  • Ukrainian servicemen ride electric scooters in Kyiv. AFP
    Ukrainian servicemen ride electric scooters in Kyiv. AFP
  • A man reacts at the site where his house once stood in Motyzhyn village in the Kyiv region. AFP
    A man reacts at the site where his house once stood in Motyzhyn village in the Kyiv region. AFP
  • The burnt wreckage of a tank sits in the overflowing Uhor river, in Kolychivka, Ukraine. Getty Images
    The burnt wreckage of a tank sits in the overflowing Uhor river, in Kolychivka, Ukraine. Getty Images
  • People sit next to a damaged apartment building in Irpin, near Kyiv. AFP
    People sit next to a damaged apartment building in Irpin, near Kyiv. AFP
  • Evgeny, 31, stands in his damaged apartment in the Saltivka district, northern Kharkiv. AFP
    Evgeny, 31, stands in his damaged apartment in the Saltivka district, northern Kharkiv. AFP
  • Ukrainian workers repair a flat damaged by shelling in the southern city of Odesa. EPA
    Ukrainian workers repair a flat damaged by shelling in the southern city of Odesa. EPA
  • The windows of a Gazprom oil company building in Moscow glow in the shape of the symbol Z, associated with Russia's invasion of Ukraine. EPA
    The windows of a Gazprom oil company building in Moscow glow in the shape of the symbol Z, associated with Russia's invasion of Ukraine. EPA
  • A Ukrainian soldier looks at sunflower seeds on fire in a storage area, after shelling on a farm close to the front line near Bakhmut. EPA
    A Ukrainian soldier looks at sunflower seeds on fire in a storage area, after shelling on a farm close to the front line near Bakhmut. EPA
  • The burnt wreckage of a Ukrainian tank, in Kolychivka. Getty Images
    The burnt wreckage of a Ukrainian tank, in Kolychivka. Getty Images
  • A grave in front of destroyed residential buildings in Mariupol. AFP
    A grave in front of destroyed residential buildings in Mariupol. AFP
  • Residents sit outside a destroyed apartment building in Mariupol. AFP
    Residents sit outside a destroyed apartment building in Mariupol. AFP
  • A cat walks past destroyed residential buildings in Mariupol. AFP
    A cat walks past destroyed residential buildings in Mariupol. AFP
  • Local artists draw on fragments of exploded rockets in the western Ukrainian city of Lviv. EPA
    Local artists draw on fragments of exploded rockets in the western Ukrainian city of Lviv. EPA

On the ground, street battles were raging in the industrial centre of Severodonetsk in Luhansk, part of the Donbas.

The city is a vital target for Moscow, which already controls 80 per cent of the area, but Luhansk regional governor Sergiy Gaiday vowed Ukrainian forces would fight “until the end”.

Severodonetsk's Azot factory, one of Europe's biggest chemical plants, was attacked by Russian soldiers who fired on one of its administrative buildings and a warehouse where methanol was stored.

Ukrainian troops are still holding an industrial zone, Mr Gaiday said, a situation reminiscent of Mariupol, where a huge steelworks became the south-eastern port city's last holdout until they surrendered late last month.

In the city of Sloviansk, about 80 kilometres from Severodonetsk, residents spoke of constant bombardments by Russian troops.

Paramedic Ekaterina Perednenko said she had only returned to the city five days ago but soon realised that she would have to leave again.

“It's very difficult here," she said. "Shooting is everywhere, it's scary. No water, electricity or gas."

Another local, Leonid, said he was also leaving the city and would seek refuge elsewhere in Europe.

“I feel pain” he said. "The most prominent feeling I have is that we didn't deserve this. We don't understand why we are punished like this."

Valeriy Zaluzhnyi, Commander in Chief of Ukraine's armed forces, pleaded for more modern arms from Nato and said “the enemy has a decisive advantage in artillery”.

“It will save the lives of our people,” he said.

Bridget Brink, the new US ambassador to Kyiv, promised on Thursday that the US would “help Ukraine prevail against Russian aggression” after presenting her credentials to Mr Zelenskyy.

This week, the US announced that it was sending more advanced, Himars multiple rocket launch systems to Ukraine.

The mobile units can simultaneously fire several precision-guided munitions up to 80km.

They are the centrepiece of a $700 million military assistance package that includes air-surveillance radar, more Javelin short-range anti-tank missiles, artillery ammunition, helicopters, armoured vehicles and spare parts.

Kremlin spokesman Dmitry Peskov accused Washington of “adding fuel to the fire”, although US officials insist Ukraine has promised not to use them to carry out strikes inside Russia.

Beyond sending arms to Ukraine, western allies have also sought to choke off Russia's financial lifeline in a bid to get Russian President Vladimir Putin to change course.

Stepping up an already long list of embargoes, the US blacklisted Mr Putin's money manager and a Monaco company that provides luxury yachts to some of Moscow's elite.

Across the Atlantic, EU nations agreed on new sanctions that would halt 90 per cent of Russian oil imports to the bloc by the end of the year.

Russia said European consumers would be the first to pay the price for the partial oil embargo.

But some relief was in view for the overheated oil market as producers including Saudi Arabia agreed to add 648,000 barrels per day to the market in July, up from 432,000.

The war has wrecked Ukraine's economy, forcing the central bank to more than double its key interest rate on Thursday to prop up the hryvna, the local currency.

But the war carries far wider consequences, too, with risks that it could trigger a global food crisis.

Ukraine — one of the world's main producers — will likely export only half the amount of grain that it did in the previous season, the Ukrainian Grain Association said.

The conflict was already translating into higher costs for essentials, from cereals to sunflower oil to corn, with the poor among the hardest hit.

The head of the African Union, Senegalese President Macky Sall, is to visit Russia on Friday for talks with Mr Putin.

The trip is aimed at “freeing up stocks of cereals and fertilisers, the blockage of which particularly affects African countries”, along with easing the Ukraine conflict, Mr Sall's office said.

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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

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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

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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. 

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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.

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UAE currency: the story behind the money in your pockets
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The team

Videographer: Jear Velasquez 

Photography: Romeo Perez 

Fashion director: Sarah Maisey 

Make-up: Gulum Erzincan at Art Factory 

Models: Meti and Clinton at MMG 

Video assistant: Zanong Maget 

Social media: Fatima Al Mahmoud  

Updated: June 03, 2022, 7:20 AM