• Ukrainian firefighters at a thermal power plant damaged by a Russian missile strike, in Kharkiv. Reuters
    Ukrainian firefighters at a thermal power plant damaged by a Russian missile strike, in Kharkiv. Reuters
  • Rescuers in Kharkiv extinguish a fire after a rocket strike. EPA
    Rescuers in Kharkiv extinguish a fire after a rocket strike. EPA
  • Ukrainian soldiers and local officials are greeted by residents with hugs and handshakes in the village of Kozacha. Reuters
    Ukrainian soldiers and local officials are greeted by residents with hugs and handshakes in the village of Kozacha. Reuters
  • The charred remains of a Russian tank in territory retaken by Ukraine in the Kharkiv region. AP
    The charred remains of a Russian tank in territory retaken by Ukraine in the Kharkiv region. AP
  • Half-submerged Russian tanks amid the Ukrainian counter-offensive in Kharkiv. AFP
    Half-submerged Russian tanks amid the Ukrainian counter-offensive in Kharkiv. AFP
  • A Russian poster is pulled from a billboard to reveal a poem by Ukrainian Taras Shevchenko in Balakliia, Kharkiv. Reuters
    A Russian poster is pulled from a billboard to reveal a poem by Ukrainian Taras Shevchenko in Balakliia, Kharkiv. Reuters
  • Ukrainian troops in the recently retaken settlement of Vasylenkove. Reuters
    Ukrainian troops in the recently retaken settlement of Vasylenkove. Reuters
  • Charred armoured cars litter the road in Balakliia. AFP
    Charred armoured cars litter the road in Balakliia. AFP
  • A burnt-out tank in Kharkiv region. AFP
    A burnt-out tank in Kharkiv region. AFP
  • Ukrainian flags are placed on statues in a square in Balakliia. AFP
    Ukrainian flags are placed on statues in a square in Balakliia. AFP
  • Shell holes pepper the Misto entertainment complex in Kharkiv. EPA
    Shell holes pepper the Misto entertainment complex in Kharkiv. EPA
  • Fixing windows in the damaged Misto complex. EPA
    Fixing windows in the damaged Misto complex. EPA

Ukraine asks UN to condemn 'sham' Russian referendums


  • English
  • Arabic

Ukraine’s President Volodymyr Zelenskyy warned on Tuesday that Russia’s just concluded “sham referendums” and attempts to annex territory rule out any talks with Moscow as long as Vladimir Putin remains president.

Mr Zelenskyy called for Russia’s “complete isolation” and tough new global sanctions.

Speaking to the UN Security Council by video link despite Russian objections, he asked for more military and financial support to defend Ukraine “so the aggressor would lose".

Mr Zelenskyy also sought “clear and legally binding guarantees of collective security” for his country in response to Russia’s latest grab for Ukrainian territory.

The referendums, denounced by Kyiv and its western allies as rigged, took place in the Russian-controlled Luhansk and Kherson provinces, and in occupied areas of the Donetsk and Zaporizhzhia regions.

They are widely viewed as a pretext for announcements that Russia is annexing the territories, just as it did with Crimea in 2014.

Russia's ambassador to the UN, Vassily Nebenzia, did not directly address the resolution ambassador Linda Thomas-Greenfield said the US would introduce.

Ms Thomas-Greenfield said it would condemn “the sham referendums”, call on all countries not to recognise any altered status to Ukraine, and demand an immediate withdrawal of Russian troops from the country.

Mr Nebenzia told the meeting that the referendums were conducted transparently and upheld electoral norms.

Pro-Moscow officials on Tuesday claimed that residents in all four occupied areas of Ukraine voted to join Russia, a likely prelude to annexations possibly within days.

That would set the stage for a new and potentially more dangerous phase in the seven-month war after Russia’s February 24 invasion of its smaller neighbour.

Many Security Council members denounced the referendums and stressed that any annexation of territory would never be recognised.

The resolution is certain to be vetoed by Russia, “but we’re hoping to see the rest of the council stand strong and refusing to accept the redrawing", Ms Thomas-Greenfield said.

Russia assailed at UN over Ukraine war - in photos

  • Russian Foreign Minister Sergey Lavrov attends a meeting of the UN Security Council during which Moscow was strongly criticised over the war in Ukraine. Reuters
    Russian Foreign Minister Sergey Lavrov attends a meeting of the UN Security Council during which Moscow was strongly criticised over the war in Ukraine. Reuters
  • Ukrainian Foreign Minister Dmytro Kuleba speaks at the meeting, in which US Secretary of State Antony Blinken said Russian President Vladimir Putin should be held to account. AFP
    Ukrainian Foreign Minister Dmytro Kuleba speaks at the meeting, in which US Secretary of State Antony Blinken said Russian President Vladimir Putin should be held to account. AFP
  • Mr Lavrov defended Russia's actions in Ukraine. Reuters
    Mr Lavrov defended Russia's actions in Ukraine. Reuters
  • Mr Blinken listens to Mr Lavrov. Russia has announced a "partial mobilisation" of citizens, calling up 300,000 reservists to fight in Ukraine. AFP
    Mr Blinken listens to Mr Lavrov. Russia has announced a "partial mobilisation" of citizens, calling up 300,000 reservists to fight in Ukraine. AFP
  • Mr Lavrov at the UN. Russia has stated its willingness to use nuclear weapons to defend its territory. Reuters
    Mr Lavrov at the UN. Russia has stated its willingness to use nuclear weapons to defend its territory. Reuters
  • Mr Blinken speaks in New York. Reuters
    Mr Blinken speaks in New York. Reuters
  • Mr Lavrov and Russian deputy foreign minister Sergey Vershinin, left, confer during the Security Council meeting on Ukraine. EPA
    Mr Lavrov and Russian deputy foreign minister Sergey Vershinin, left, confer during the Security Council meeting on Ukraine. EPA
  • Britain's Foreign Secretary James Cleverly watches Mr Lavrov walk out while he is speaking. AP Photo
    Britain's Foreign Secretary James Cleverly watches Mr Lavrov walk out while he is speaking. AP Photo
  • Mr Lavrov leaving the chamber. Reuters
    Mr Lavrov leaving the chamber. Reuters
  • Mr Blinken is deep in concentration. Reuters
    Mr Blinken is deep in concentration. Reuters

She said if Russia used its veto, the US and Albania would take the resolution to the 193-member UN General Assembly, where there are no vetoes, “to send an unmistakable message to Moscow”.

Ukraine called the emergency meeting of the Security Council to respond to the referendums and the expected annexation announcements.

“Any annexation in the modern world is a crime, a crime against all states that consider the inviolability of border to be vital for themselves,” Mr Zelenskyy said.

He accused Russia of destroying “the main body of international law", and responding to “any proposals for talks with a new brutality on the battlefield, with even greater crisis and threats to Ukraine and the world".

“Russia’s recognition of these sham referendums as normal, the implementation of the so-called Crimean scenario and another attempt to annex Ukrainian territory, will mean that there is nothing to talk about with this president of Russia,” Mr Zelenskyy said.

“Annexation is the kind of move that puts him alone against the whole of humanity.”

The specs

Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder

Power: 220 and 280 horsepower

Torque: 350 and 360Nm

Transmission: eight-speed automatic

Price: from Dh136,521 VAT and Dh166,464 VAT 

On sale: now

Global state-owned investor ranking by size

1.

United States

2.

China

3.

UAE

4.

Japan

5

Norway

6.

Canada

7.

Singapore

8.

Australia

9.

Saudi Arabia

10.

South Korea

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

Updated: September 28, 2022, 10:39 AM