• Likened to diplomatic 'speed dating', UN General Assembly gives the world's top diplomats a chance to meet in person. The assembly has played host to a number of famous moments over the years. AP
    Likened to diplomatic 'speed dating', UN General Assembly gives the world's top diplomats a chance to meet in person. The assembly has played host to a number of famous moments over the years. AP
  • Libyan leader Muammar Qaddafi famously addressed the UNGA for more than 90 minutes in 2009. Photo: UN
    Libyan leader Muammar Qaddafi famously addressed the UNGA for more than 90 minutes in 2009. Photo: UN
  • Venezuelan president Hugo Chavez said in 2006 that he could smell sulphur in the UN chamber after George W Bush spoke, likening the US leader to the 'Devil'. Photo: UN
    Venezuelan president Hugo Chavez said in 2006 that he could smell sulphur in the UN chamber after George W Bush spoke, likening the US leader to the 'Devil'. Photo: UN
  • Mr Bush at UNGA in 2005. Photo: UN
    Mr Bush at UNGA in 2005. Photo: UN
  • The UN Headquarters in New York. Residents of the Big Apple brace themselves for two weeks of traffic chaos as UNGA takes place. EPA
    The UN Headquarters in New York. Residents of the Big Apple brace themselves for two weeks of traffic chaos as UNGA takes place. EPA
  • South Korean ambassador to the UN Cho Hyun speaking in the chamber. Reuters
    South Korean ambassador to the UN Cho Hyun speaking in the chamber. Reuters
  • Cuban leader Fidel Castro addressing the General Assembly. Photo: UN
    Cuban leader Fidel Castro addressing the General Assembly. Photo: UN
  • Former Iranian president Mahmoud Ahmadinejad in 2005. Photo: UN
    Former Iranian president Mahmoud Ahmadinejad in 2005. Photo: UN
  • Mahmoud Abbas, President of the Palestinian National Authority, addresses UNGA. Photo: UN
    Mahmoud Abbas, President of the Palestinian National Authority, addresses UNGA. Photo: UN

Ukraine war and its effects set to dominate this year's UN General Assembly meeting


  • English
  • Arabic

The UN General Assembly opens in New York this week, with this year's gathering of world leaders set to highlight the deepening divisions between the West and rival powers Russia and China.

While myriad global issues will be highlighted by presidents, prime ministers and other leaders from the UN's 193 member states, the war in Ukraine will dominate many speeches as they are delivered in front of the UN chamber's famous green marble backdrop.

“This will be a General Assembly that will, perhaps, bring back a return of the divisions between the West and the non-West — non-western in this case being Russia and China,” said Michael Barnett, professor of political science and international affairs at George Washington University.

“There is likely to be, because of the invasion, a lot of accusations and hand wringing with regard to Ukraine.”

The war, which is grinding towards a gruelling stalemate more than six months after Russia's February 24 invasion, has had knock-on effects even for countries that are not backing one side or the other.

  • Russian Malka artillery systems are fired from an undisclosed location in Ukraine. AP
    Russian Malka artillery systems are fired from an undisclosed location in Ukraine. AP
  • German Chancellor Olaf Scholz visits a training ground for Ukrainian soldiers in Putlos near Oldenburg, Germany. AFP
    German Chancellor Olaf Scholz visits a training ground for Ukrainian soldiers in Putlos near Oldenburg, Germany. AFP
  • Ukrainian President Volodymyr Zelensky (R) hands The Order of Liberty medal to Boris Johnson in Kyiv. The UK Prime Minister visited on Ukraine’s Independence Day. AFP
    Ukrainian President Volodymyr Zelensky (R) hands The Order of Liberty medal to Boris Johnson in Kyiv. The UK Prime Minister visited on Ukraine’s Independence Day. AFP
  • Destruction in Chaplyne, Dnipropetrovsk region. Reuters
    Destruction in Chaplyne, Dnipropetrovsk region. Reuters
  • The UN Security Council votes on whether to allow Ukrainian President Volodymyr Zelenskyy to address the meeting via video link on threats to international peace and security. AP
    The UN Security Council votes on whether to allow Ukrainian President Volodymyr Zelenskyy to address the meeting via video link on threats to international peace and security. AP
  • A pro-Ukrainian statue in Prague, Czech Republic. AP
    A pro-Ukrainian statue in Prague, Czech Republic. AP
  • Krystyna Kopaczewska takes part in a Ukrainian Independence Day rally outside Downing Street in London. Reuters
    Krystyna Kopaczewska takes part in a Ukrainian Independence Day rally outside Downing Street in London. Reuters
  • Firefighters work to extinguish flames at a shopping centre Galaktika after Russian shelling in Donetsk. Reuters
    Firefighters work to extinguish flames at a shopping centre Galaktika after Russian shelling in Donetsk. Reuters
  • Ukrainian servicemen fire at Russian positions in Kharkiv region. AP
    Ukrainian servicemen fire at Russian positions in Kharkiv region. AP
  • Destroyed Russian tanks and military equipment on Khreshchatyk, a street in central Kyiv, have been turned into an outdoor military museum. AFP
    Destroyed Russian tanks and military equipment on Khreshchatyk, a street in central Kyiv, have been turned into an outdoor military museum. AFP

Food shortages have hit many nations dependent on Russian and Ukrainian wheat imports, and the war has driven up food costs on a global scale.

While the UN is often chided for moving slowly, it has nonetheless helped seal a deal to ship grain out of Ukraine.

Energy markets have also suffered historic shocks after the invasion resulted in a massive slash in gas supplies to Europe and stoked a sharp increase in international oil prices.

Ukrainian President Volodymyr Zelenskyy is expected to speak at the event but it is not clear whether he will be able to do so in person or if he will make a video appearance.

Russian President Vladimir Putin is reportedly set to skip this year's meeting, sending Foreign Minister Sergey Lavrov in his place.

The UN General Assembly — often referred to simply as UNGA — begins on Tuesday but the main focus is on next week's “high-level debate” days, during which world leaders mingle and deliver speeches starting on September 20.

Other issues on the agenda include the worsening effects of climate change and the lingering effects of Covid-19.

Climate-driven disasters are affecting the whole world but developing nations are particularly vulnerable, as illustrated by the recent catastrophic flooding in Pakistan that has killed more than 1,200 people and left tens of millions more in need of help.

UN Secretary General Antonio Guterres said in a video message: “Let’s stop sleepwalking toward the destruction of our planet by climate change … Today, it’s Pakistan. Tomorrow, it could be your country.”

  • Displaced people have put up makeshift tents along elevated motorways and railway tracks in Pakistan's Balochistan province to escape the flooded plains. AFP
    Displaced people have put up makeshift tents along elevated motorways and railway tracks in Pakistan's Balochistan province to escape the flooded plains. AFP
  • A man and his children wade through floodwaters in Charsadda, Pakistan. AP
    A man and his children wade through floodwaters in Charsadda, Pakistan. AP
  • Homes are surrounded by floodwaters in Jaffarabad, a district of Balochistan province. AP
    Homes are surrounded by floodwaters in Jaffarabad, a district of Balochistan province. AP
  • Children are reflected in a mirror near their flood-hit home in Charsadda. AP
    Children are reflected in a mirror near their flood-hit home in Charsadda. AP
  • People launch a wooden boat into rising floodwaters in Mehar, Pakistan. Reuters
    People launch a wooden boat into rising floodwaters in Mehar, Pakistan. Reuters
  • People affected by floods move to higher ground in Dadu district, Sindh province, Pakistan. EPA
    People affected by floods move to higher ground in Dadu district, Sindh province, Pakistan. EPA
  • Displaced people take shelter on an elevated motorway to escape rising floodwaters. EPA
    Displaced people take shelter on an elevated motorway to escape rising floodwaters. EPA
  • People affected by floods wait for relief in Dadu district, Sindh province. EPA
    People affected by floods wait for relief in Dadu district, Sindh province. EPA
  • A girl sits amid the rubble of her damaged home in Charsadda district, Khyber Pakhtunkhwa province. AP
    A girl sits amid the rubble of her damaged home in Charsadda district, Khyber Pakhtunkhwa province. AP
  • A sick child struggles to eat in Charsadda after his family fled their home due to flooding. AP
    A sick child struggles to eat in Charsadda after his family fled their home due to flooding. AP
  • A man rides his donkey-drawn cart during a heavy rainfall in flood-hit Dera Allah Yar town in Balochistan province. AFP
    A man rides his donkey-drawn cart during a heavy rainfall in flood-hit Dera Allah Yar town in Balochistan province. AFP
  • Homes are surrounded by floodwaters in Sohbat Pur, a city in Balochistan. AP
    Homes are surrounded by floodwaters in Sohbat Pur, a city in Balochistan. AP
  • A boy pushes a motorbike after it stalled in Nowshera, Khyber Pakhtunkhwa province. Reuters
    A boy pushes a motorbike after it stalled in Nowshera, Khyber Pakhtunkhwa province. Reuters
  • Children affected by floods wait to receive food in Nowshera district. EPA
    Children affected by floods wait to receive food in Nowshera district. EPA
  • A man throws water out of his flooded home in Nowshera. EPA
    A man throws water out of his flooded home in Nowshera. EPA
  • People assess the damage to their home in Nowshera. EPA
    People assess the damage to their home in Nowshera. EPA
  • A family salvages items from the ruins of their home, which was destroyed by flooding, in the Shikarpur district of Sindh province. AP
    A family salvages items from the ruins of their home, which was destroyed by flooding, in the Shikarpur district of Sindh province. AP
  • The flooding has affected more than 33 million people in a country of 220 million. AP
    The flooding has affected more than 33 million people in a country of 220 million. AP
  • People salvage items from a damaged building in Kalam, Swat Valley. AP
    People salvage items from a damaged building in Kalam, Swat Valley. AP
  • Hotels are surrounded by floodwaters in Kalam. AP
    Hotels are surrounded by floodwaters in Kalam. AP
  • Displaced people sit on a tractor with their belongings as they make their way to higher ground in Shikarpur. AFP
    Displaced people sit on a tractor with their belongings as they make their way to higher ground in Shikarpur. AFP
  • A child sits on a dry ground at a makeshift camp in Shikarpur. AFP
    A child sits on a dry ground at a makeshift camp in Shikarpur. AFP
  • People jostle for drinking water delivered by a municipality lorry along a flooded road in Sohbatpur, Balochistan. AP
    People jostle for drinking water delivered by a municipality lorry along a flooded road in Sohbatpur, Balochistan. AP

The Covid-19 pandemic has disrupted the event for the past two years. The gathering returns to normal this year, although some restrictions remain and the UN has capped the number of journalists that can attend.

For the Middle East, Mr Barnett predicted that Iran's actions in the region would be brought into focus, with Israel criticising Iran and Tehran, in turn, using the opportunity to “call attention to not just Israel, but the other states as well that are lined up against it”.

Palestinian President Mahmoud Abbas will “probably be the only one to mention that Palestine is still not solved”, Mr Barnett told The National.

The UNGA is famous for its theatrics and headline-grabbing moments, such as in 2006 when Venezuelan leader Hugo Chavez spoke a day after George W Bush, US president at the time, and said he could still smell sulphur in the room as “the devil came here yesterday”.

Despite the drama, the UNGA “nevertheless does provide a kind of barometer of where we are and where folks are lined up and what kinds of coalition seem to be forming”, Mr Barnett said.

China's speech will be closely watched, particularly after the UN last week issued a damning report on allegations of abuse against minorities, including the Uighur population in Xinjiang province.

Mark Leon Goldberg, the editor of UN Dispatch and host of the Global Dispatches Podcast, noted that the UNGA also provides world leaders with a forum to speak face to face.

“Despite Covid, there will be dozens and dozens of heads of state and foreign ministers all in New York, all at the same time.

“They do what's been called diplomatic speed dating. They cram in a lot of meetings, do a lot of talking to each other and have those kinds of meaningful face-to-face interactions,” Mr Goldberg told The National.

“It still is one of the key moments in the world for diplomacy to happen.”

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

COMPANY%20PROFILE
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Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
The five new places of worship

Church of South Indian Parish

St Andrew's Church Mussaffah branch

St Andrew's Church Al Ain branch

St John's Baptist Church, Ruwais

Church of the Virgin Mary and St Paul the Apostle, Ruwais

 

How does ToTok work?

The calling app is available to download on Google Play and Apple App Store

To successfully install ToTok, users are asked to enter their phone number and then create a nickname.

The app then gives users the option add their existing phone contacts, allowing them to immediately contact people also using the application by video or voice call or via message.

Users can also invite other contacts to download ToTok to allow them to make contact through the app.

 

About Karol Nawrocki

• Supports military aid for Ukraine, unlike other eurosceptic leaders, but he will oppose its membership in western alliances.

• A nationalist, his campaign slogan was Poland First. "Let's help others, but let's take care of our own citizens first," he said on social media in April.

• Cultivates tough-guy image, posting videos of himself at shooting ranges and in boxing rings.

• Met Donald Trump at the White House and received his backing.

Dust and sand storms compared

Sand storm

  • Particle size: Larger, heavier sand grains
  • Visibility: Often dramatic with thick "walls" of sand
  • Duration: Short-lived, typically localised
  • Travel distance: Limited 
  • Source: Open desert areas with strong winds

Dust storm

  • Particle size: Much finer, lightweight particles
  • Visibility: Hazy skies but less intense
  • Duration: Can linger for days
  • Travel distance: Long-range, up to thousands of kilometres
  • Source: Can be carried from distant regions
Israel Palestine on Swedish TV 1958-1989

Director: Goran Hugo Olsson

Rating: 5/5

THE BIO

Favourite car: Koenigsegg Agera RS or Renault Trezor concept car.

Favourite book: I Am Pilgrim by Terry Hayes or Red Notice by Bill Browder.

Biggest inspiration: My husband Nik. He really got me through a lot with his positivity.

Favourite holiday destination: Being at home in Australia, as I travel all over the world for work. It’s great to just hang out with my husband and family.

 

 

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%3Cp%3E%3Cstrong%3ECreator%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Ramez%20Galal%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStreaming%20on%3A%20%3C%2Fstrong%3EMBC%20Shahid%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E2.5%2F5%3C%2Fp%3E%0A
Other must-tries

Tomato and walnut salad

A lesson in simple, seasonal eating. Wedges of tomato, chunks of cucumber, thinly sliced red onion, coriander or parsley leaves, and perhaps some fresh dill are drizzled with a crushed walnut and garlic dressing. Do consider yourself warned: if you eat this salad in Georgia during the summer months, the tomatoes will be so ripe and flavourful that every tomato you eat from that day forth will taste lacklustre in comparison.

Badrijani nigvzit

A delicious vegetarian snack or starter. It consists of thinly sliced, fried then cooled aubergine smothered with a thick and creamy walnut sauce and folded or rolled. Take note, even though it seems like you should be able to pick these morsels up with your hands, they’re not as durable as they look. A knife and fork is the way to go.

Pkhali

This healthy little dish (a nice antidote to the khachapuri) is usually made with steamed then chopped cabbage, spinach, beetroot or green beans, combined with walnuts, garlic and herbs to make a vegetable pâté or paste. The mix is then often formed into rounds, chilled in the fridge and topped with pomegranate seeds before being served.

First Person
Richard Flanagan
Chatto & Windus 

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

ACL Elite (West) - fixtures

Monday, Sept 30

Al Sadd v Esteghlal (8pm)
Persepolis v Pakhtakor (8pm)
Al Wasl v Al Ahli (8pm)
Al Nassr v Al Rayyan (10pm)

Tuesday, Oct 1
Al Hilal v Al Shorta (10pm)
Al Gharafa v Al Ain (10pm)

Key developments

All times UTC 4

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. 

SQUAD

Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri

The specs
Engine: 2.5-litre, turbocharged 5-cylinder

Transmission: seven-speed auto

Power: 400hp

Torque: 500Nm

Price: Dh300,000 (estimate)

On sale: 2022 

Need to know

The flights: Flydubai flies from Dubai to Kilimanjaro airport via Dar es Salaam from Dh1,619 return including taxes. The trip takes 8 hours. 

The trek: Make sure that whatever tour company you select to climb Kilimanjaro, that it is a reputable one. The way to climb successfully would be with experienced guides and porters, from a company committed to quality, safety and an ethical approach to the mountain and its staff. Sonia Nazareth booked a VIP package through Safari Africa. The tour works out to $4,775 (Dh17,538) per person, based on a 4-person booking scheme, for 9 nights on the mountain (including one night before and after the trek at Arusha). The price includes all meals, a head guide, an assistant guide for every 2 trekkers, porters to carry the luggage, a cook and kitchen staff, a dining and mess tent, a sleeping tent set up for 2 persons, a chemical toilet and park entrance fees. The tiny ration of heated water provided for our bath in our makeshift private bathroom stall was the greatest luxury. A standard package, also based on a 4-person booking, works out to $3,050 (Dh11,202) per person.

When to go: You can climb Kili at any time of year, but the best months to ascend  are  January-February and September-October.  Also good are July and August, if you’re tolerant of the colder weather that winter brings.

Do not underestimate the importance of kit. Even if you’re travelling at a relatively pleasant time, be geared up for the cold and the rain.

About Proto21

Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group

Updated: September 12, 2022, 4:36 PM