A pair of Russian Su-35 fighter jets fly in close formation over Russian airspace. AP Photo.
A pair of Russian Su-35 fighter jets fly in close formation over Russian airspace. AP Photo.
A pair of Russian Su-35 fighter jets fly in close formation over Russian airspace. AP Photo.
A pair of Russian Su-35 fighter jets fly in close formation over Russian airspace. AP Photo.

'Not just equipment': How Ukraine war is reviving old lessons of conflict


Robert Tollast
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After 10 months, Russia’s war in Ukraine grinds on despite Moscow’s numerical superiority and in some cases, better weapons.

“What the Ukrainians have done will be studied at war colleges for a long time,” says James L Regens, founding director of the University of Oklahoma Centre for Intelligence and National Security.

  • A group of 2S19 Msta vehicles stand on the road in the Rostov region of Russia. EPA
    A group of 2S19 Msta vehicles stand on the road in the Rostov region of Russia. EPA
  • A BM-21 Grad truck is seen loaded on train platforms some 50km from the border with the self-proclaimed Donetsk People's Republic, in Russia's southern Rostov region. AFP
    A BM-21 Grad truck is seen loaded on train platforms some 50km from the border with the self-proclaimed Donetsk People's Republic, in Russia's southern Rostov region. AFP
  • A Russian Tu-95MS bomber aircraft during the Grom-2022 Strategic Deterrence Force exercise at an undefined location in Russia. AFP
    A Russian Tu-95MS bomber aircraft during the Grom-2022 Strategic Deterrence Force exercise at an undefined location in Russia. AFP
  • A MiG-31K fighter of the Russian air force carrying a Kinzhal hypersonic cruise missile during the Grom-2022 Strategic Deterrence Force exercise at an undefined location in Russia. AFP
    A MiG-31K fighter of the Russian air force carrying a Kinzhal hypersonic cruise missile during the Grom-2022 Strategic Deterrence Force exercise at an undefined location in Russia. AFP
  • A Russian Iskander-K missile launching during a training launch as part of the Grom-2022 Strategic Deterrence Force exercise at an undefined location in Russia. AFP
    A Russian Iskander-K missile launching during a training launch as part of the Grom-2022 Strategic Deterrence Force exercise at an undefined location in Russia. AFP
  • Two Tu-22M3 bombers escorted by Su-35 fighters of the Russian air force during the Union Courage-2022 Russia-Belarus military drills in Belarus. AP Photo
    Two Tu-22M3 bombers escorted by Su-35 fighters of the Russian air force during the Union Courage-2022 Russia-Belarus military drills in Belarus. AP Photo
  • Russian army tanks are loaded on to railway platforms to move back to their permanent base after drills in Russia. AP Photo
    Russian army tanks are loaded on to railway platforms to move back to their permanent base after drills in Russia. AP Photo
  • A 'Moskva' Russian cruiser during the Black sea naval exercises outside the Crimean port of Sevastopol. AFP
    A 'Moskva' Russian cruiser during the Black sea naval exercises outside the Crimean port of Sevastopol. AFP
  • A BM-27 Uragan self-propelled multiple rocket launcher system during a live firing drill at the 'Opuk' interspecific training ground in Crimea. EPA
    A BM-27 Uragan self-propelled multiple rocket launcher system during a live firing drill at the 'Opuk' interspecific training ground in Crimea. EPA
  • Russian tanks leaving for Russia after joint exercises of the armed forces of Russia and Belarus. AFP
    Russian tanks leaving for Russia after joint exercises of the armed forces of Russia and Belarus. AFP
  • Su-30 fighters of the Russian and Belarusian air forces fly in a joint mission during the Union Courage-2022 Russia-Belarus military drills in Belarus. AP Photo
    Su-30 fighters of the Russian and Belarusian air forces fly in a joint mission during the Union Courage-2022 Russia-Belarus military drills in Belarus. AP Photo
  • Russian armoured vehicles are loaded on to railway platforms after the end of military drills in southern Russia. AP Photo
    Russian armoured vehicles are loaded on to railway platforms after the end of military drills in southern Russia. AP Photo

But Ukraine’s ability to hold back a materially superior adversary is not unique.

Libya's failed invasion of Chad in 1987 and the Iraqi collapse in Mosul in 2014 are two occasions on which an army was defeated by a lightly armed enemy, proving that superior numbers and weapons alone are not enough to guarantee victory.

Experts tell The National the reasons for these defeats almost always come down to dysfunctional political control of the military.

Chain of command

“Everything starts with leadership,” says Robert K Brigham, a military historian at Vassar College, New York.

“If the chain of command is not reliable, if the enlisted men don't feel somehow connected to the leadership, then there's always going to be structural problems that can never really be overcome.”

In Nato and its allies, such as Ukraine, ultimate command lies at the very top, but emphasis in the chain of command is placed on the initiative of small unit commanders at the sharp end of battle, freeing them from micromanaging generals far from the front line.

Junior ranks must feel “comfortable exercising reasonable initiative without fear of reprisal from their chain of command”, one US officer wrote last year.

By contrast, many non-Nato armies place strong emphasis on strictly managing their forces from the highest level of command, which can slow down the flow of vital information and hinder initiative.

Some of the worst military defeats involved generals who were chosen by the elite, picked for loyalty rather than competence. The independence of smaller unit commanders on the front lines in these tightly controlled situations is limited.

“Tasks requiring resolution, which in the West would be resolved at much lower levels, get passed up the chain for decision,” a Russian officer said recently.

This can lead to inflexible armies faced with rapidly changing situations. Decisions have to be made quickly. An officer forced to wait for a general’s command might find the guidance comes far too late.

“Those who fail are usually replaced or threatened with punishment. Far from incentivising success, this often leads to dishonest reporting,” a report on the Ukraine war by UK think tank RUSI recently said.

In Russia, non-commissioned officers “are not empowered at all”.

“Their junior officers aren't empowered. It's a very top-down thing, as is their political system,” says Mr Regens.

Russian Defence Minister Sergei Shoigu, right, listens to an officer on the front line in Ukraine. AP
Russian Defence Minister Sergei Shoigu, right, listens to an officer on the front line in Ukraine. AP

This relationship between the government and the military goes a long way to explain Russia's ongoing setbacks despite major advantages.

According to RUSI, Russia initially had a 12 to one numerical advantage on the Kyiv front. Russia also had an advantage in the air of at least three to one, as well as better air-to-air missiles.

Ukraine received a surge in Nato support before February, but Ukraine’s generals say it was their own artillery that did the most damage to the initial Russian thrust towards Kyiv, pushing them back from their initial gains in spring, shown below.

The following map shows the locations of known Russian military strikes and ground attacks inside Ukraine after Russia announced a military invasion of Ukraine. The information in this map is current as of March 1, 2022 at 11 a. m. eastern time
The following map shows the locations of known Russian military strikes and ground attacks inside Ukraine after Russia announced a military invasion of Ukraine. The information in this map is current as of March 1, 2022 at 11 a. m. eastern time

A supply of high-tech, US Himars missile launchers in June helped blunt Russia's artillery advantage, but Moscow still has the edge.

A Nato supply of howitzers didn’t materialise until spring, but remains a fraction of Ukraine’s artillery force. Likewise, anti-aircraft weaponry supplied could only threaten Russia's air force at lower altitudes.

'Coup proofing' to the end

“The Ukrainians are demonstrating that Ukraine is a European country. They're structuring their military, subordinate to civilian control, but actually having a military that's functional, as opposed to coup-proofed,” says Mr Regens.

“Coup proofing” is where generals are chosen for political loyalty over ability, to stop military plots against the government.

According to Mr Brigham, unqualified but loyal generals are more likely to promote less able officers at lower ranks — spreading the dysfunction. Military experts call this unchecked military power “praetorianism” after the immense political power of the Roman military.

In the praetorian system, the military empowers and serves itself more than the nation, neglecting its duty to win wars.

“If you're not doing anything other than domestic repression, you're not embodying the nation. To win, it better be a real fast war, against a relatively inept opponent,” Mr Regens says.

Mr Brigham also points to the idea of "palace guardism," where the military exists simply to protect the elite. An example was America’s ally South Vietnam, where successive dictators prioritised coup-proofing.

Loyal but unqualified South Vietnamese generals lacked the experience needed to plan complex military operations, organising fuel, food and ammunition for tens of thousands of troops, co-ordinating different branches of the forces night and day, while planning against highly motivated communists.

This was on display at the 1963 battle of Ap Bac, when thousands of South Vietnamese soldiers with artillery, armoured vehicles and air power, were held off by a lightly equipped force thought to have numbered no more than 400 communists.

“There is corruption at the top because with President [Ngo Dinh] Diem especially you got promoted by loyalty, not necessarily merit. There's a lot of coup-proofing going on. At Ap Bac, he withheld some of the divisions that probably would have made a difference that were kept for coup protection in Saigon,” says Mr Brigham.

A decade later, as the US left Vietnam, little had changed.

By the early 1970s South Vietnam had the fourth largest air force in the world, as well as helicopter-borne troops and masses of tanks. But coup-proofing persisted and they lacked the skilled generals that would have enabled them to co-ordinate this might against the communists.

A North Vietnamese Army tank penetrates the last South Vietnamese stronghold, the presidential palace in Saigon, in 1975. AFP
A North Vietnamese Army tank penetrates the last South Vietnamese stronghold, the presidential palace in Saigon, in 1975. AFP

Military disasters of other authoritarian regimes have been very similar.

Muammar Qaddafi’s hand-picked generals who invaded Chad in 1987 were defeated by lightly armed Chadians in fleets of Toyotas. Chad defeated the inflexible Libyan force, which was repeatedly surrounded and ambushed by a more mobile enemy, despite Libya possessing air power, heavy artillery and tanks — none of which the Chadians had.

In 1982, when Britain embarked to recapture the Falkland Islands, Argentinian dictator Leopoldo Galtieri gave a loyal but inexperienced general Mario Menendez the job of protecting the islands.

Despite a roughly equal-sized defending force and a five to one superiority in aircraft, Gen Menendez failed to co-ordinate the full forces available to him, missing opportunities to smash British forces before they could land enough troops on the islands.

More recently, former Iraqi prime minister Nouri Al Maliki watched in horror as a small force of ISIS terrorists overwhelmed Iraqi forces around the city of Mosul in the summer of 2014. Lightly armed ISIS fighters seized about a third of Iraq, despite facing tens of thousands of men with modern, US-made M1A1 tanks, GPS-guided artillery shells and a small air force.

Mr Al Maliki appointed loyal but corrupt generals who ran their army into the ground before ISIS began its offensive.

'Now go and fight'

In all of the cases above, politically loyal generals were accused of rampant corruption.

This, Mr Brigham says, thoroughly undermined their forces. It also undermined vital tasks such as ensuring complex weapons were adequately maintained and ready for battle.

“It's not just equipment,” Mr Brigham says. “Obviously, the Ukrainians are getting high-tech equipment, but it's about the ability to absorb it, to learn, to have the logistical systems in place. You can't just throw equipment at a bunch of men and go, ‘there you go, right, now go and fight’.”

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The specs: Rolls-Royce Cullinan

Price, base: Dh1 million (estimate)

Engine: 6.75-litre twin-turbo V12

Transmission: Eight-speed automatic

Power: 563hp @ 5,000rpm

Torque: 850Nm @ 1,600rpm

Fuel economy, combined: 15L / 100km

The specs: Aston Martin DB11 V8 vs Ferrari GTC4Lusso T

Price, base: Dh840,000; Dh120,000

Engine: 4.0L V8 twin-turbo; 3.9L V8 turbo

Transmission: Eight-speed automatic; seven-speed automatic

Power: 509hp @ 6,000rpm; 601hp @ 7,500rpm

Torque: 695Nm @ 2,000rpm; 760Nm @ 3,000rpm

Fuel economy, combined: 9.9L / 100km; 11.6L / 100km

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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

MATCH INFO

Champions League quarter-final, first leg

Tottenham Hotspur v Manchester City, Tuesday, 11pm (UAE)

Matches can be watched on BeIN Sports

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

Getting there
Flydubai flies direct from Dubai to Tbilisi from Dh1,025 return including taxes

How England have scored their set-piece goals in Russia

Three Penalties

v Panama, Group Stage (Harry Kane)

v Panama, Group Stage (Kane)

v Colombia, Last 16 (Kane)

Four Corners

v Tunisia, Group Stage (Kane, via John Stones header, from Ashley Young corner)

v Tunisia, Group Stage (Kane, via Harry Maguire header, from Kieran Trippier corner)

v Panama, Group Stage (Stones, header, from Trippier corner)

v Sweden, Quarter-Final (Maguire, header, from Young corner)

One Free-Kick

v Panama, Group Stage (Stones, via Jordan Henderson, Kane header, and Raheem Sterling, from Tripper free-kick)

Captain Marvel

Director: Anna Boden, Ryan Fleck

Starring: Brie Larson, Samuel L Jackson, Jude Law,  Ben Mendelsohn

4/5 stars

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Dubai College A 50-12 Dubai College B

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if you go

The flights 

Etihad and Emirates fly direct to Kolkata from Dh1,504 and Dh1,450 return including taxes, respectively. The flight takes four hours 30 minutes outbound and 5 hours 30 minute returning. 

The trains

Numerous trains link Kolkata and Murshidabad but the daily early morning Hazarduari Express (3’ 52”) is the fastest and most convenient; this service also stops in Plassey. The return train departs Murshidabad late afternoon. Though just about feasible as a day trip, staying overnight is recommended.

The hotels

Mursidabad’s hotels are less than modest but Berhampore, 11km south, offers more accommodation and facilities (and the Hazarduari Express also pauses here). Try Hotel The Fame, with an array of rooms from doubles at Rs1,596/Dh90 to a ‘grand presidential suite’ at Rs7,854/Dh443.

MATCH INFO

Manchester United 1 (Fernandes pen 2') Tottenham Hotspur 6 (Ndombele 4', Son 7' & 37' Kane (30' & pen 79, Aurier 51')

Man of the match Son Heung-min (Tottenham)

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Updated: December 27, 2022, 1:36 PM