US permanent representative to Nato Julianne Smith said on Wednesday that Ukraine will be offered an enhanced “political relationship” with the alliance at a summit in July.
But she played down hopes it might soon become a full member.
“I think the allies are united and very interested in having a package of deliverables for [Ukrainian President Volodymyr] Zelenskky,” said Ms Smith during an online brief with journalists.
“Of course, our positions are clear. […] Russia doesn’t get a veto on Nato open door policy. We support Ukraine’s euro-Atlantic aspirations to fully integrate in euro-Atlantic institutions.”
Yet “one or two” countries within the alliance are opposed to Ukraine joining Nato, said Ms Smith, who declined to name them.
“I think the best way to describe it is that there’s a rich conversation going on across the alliance with a whole array of views.”
Ms Smith described those discussions as “nuanced and complicated”.
“I’m not worried,” she added. “I think we’re going to have a lot to say about Nato and Ukraine and are going to have concrete deliverables in hand.”
Ms Smith said that two packages are expected to be announced at the July 11-12 summit in Lithuania, one involving long-term practical support to Ukraine’s army in terms of standardisation and another focusing on a political partnership.
“We’ll have more to say about that in Vilnius,” added Ms Smith.
The US ambassador said she hoped to see Sweden join Nato before or during the summit and praised the “remarkable dialogue” between Sweden and Turkey.
Turkey’s President Recep Tayyip Erdogan has blocked the Scandinavian country’s bid to join the alliance, claiming that Stockholm is not doing enough to help it fight Kurdish militants deemed to be terrorists by Ankara.
Ms Smith’s comments came as senior Turkish and Swedish officials met in Ankara to discuss Turkey’s concerns. Finnish officials were also present.
Sweden had initially hoped to become a member of the alliance at the same time as Finland, which finalised its accession bid on April 4.
The two countries filed a joint request in May after Russia invaded Ukraine.
Sweden has strengthened its anti-terror legislation to satisfy Turkey.
Protests during which copies of the Quran were burnt in Stockholm further inflamed tensions between the two countries.
Yet Mr Erdogan on Wednesday seemed to rebuff growing international pressure on him to ratify Sweden’s Nato membership.
In remarks released by his office, he said that “Sweden has expectations. It doesn't mean that we will comply with them.”
“In order for us to meet these expectations, first of all, Sweden must do its part.”
Hungary is the other holdout, but is expected to back Sweden’s membership as soon as Turkey signals it plans to do so, as the country did with Finland’s application.
Bio:
Favourite Quote: Prophet Mohammad's quotes There is reward for kindness to every living thing and A good man treats women with honour
Favourite Hobby: Serving poor people
Favourite Book: The Alchemist by Paulo Coelho
Favourite food: Fish and vegetables
Favourite place to visit: London
SPECS
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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
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UK’s AI plan
- AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
- £10bn AI growth zone in South Wales to create 5,000 jobs
- £100m of government support for startups building AI hardware products
- £250m to train new AI models
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The%20specs
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COMPANY PROFILE
Name: HyperSpace
Started: 2020
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
Based: Dubai, UAE
Sector: Entertainment
Number of staff: 210
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners
Liz%20Truss
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Desert Warrior
Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley
Director: Rupert Wyatt
Rating: 3/5
England squads for Test and T20 series against New Zealand
Test squad: Joe Root (capt), Jofra Archer, Stuart Broad, Rory Burns, Jos Buttler, Zak Crawley, Sam Curran, Joe Denly, Jack Leach, Saqib Mahmood, Matthew Parkinson, Ollie Pope, Dominic Sibley, Ben Stokes, Chris Woakes
T20 squad: Eoin Morgan (capt), Jonny Bairstow, Tom Banton, Sam Billings, Pat Brown, Sam Curran, Tom Curran, Joe Denly, Lewis Gregory, Chris Jordan, Saqib Mahmood, Dawid Malan, Matt Parkinson, Adil Rashid, James Vince
Sholto Byrnes on Myanmar politics
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059