North Korea's leader Kim Jong-un attending a meeting with Russia's Minister of Natural Resources and Environment in Khasan, Primorky region, at the start of his official visit to Russia. AFP
North Korea's leader Kim Jong-un attending a meeting with Russia's Minister of Natural Resources and Environment in Khasan, Primorky region, at the start of his official visit to Russia. AFP
North Korea's leader Kim Jong-un attending a meeting with Russia's Minister of Natural Resources and Environment in Khasan, Primorky region, at the start of his official visit to Russia. AFP
North Korea's leader Kim Jong-un attending a meeting with Russia's Minister of Natural Resources and Environment in Khasan, Primorky region, at the start of his official visit to Russia. AFP

Kim Jong-un arrives in Vladivostok on armoured train for talks with Putin


Gillian Duncan
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North Korean leader Kim Jong-un arrived in Vladivostok on Tuesday, on a rare trip abroad, to hold talks with President Vladimir Putin which are expected to focus on weapon sales.

Mr Kim, who travelled to Russia by armoured train accompanied by top arms industry and military officials, left Pyongyang for Russia on Sunday. His bulletproof train travels at only 40kph due to the country's archaic rail network.

Following a wheel change because the two countries use different rail gauges, the train arrived about 20 hours later in the outskirts of Vladivostok, a city where Mr Putin is currently attending an economic forum.

Russia's natural resources minister was set to meet Mr Kim following his arrival, state news agency RIA reported.

The leaders are set to meet "in the coming days", said Kremlin spokesman Dmitry Peskov, although the exact time or location was not disclosed.

“It will be a fully fledged visit,” Mr Peskov said.

“There will be negotiations between two delegations, and after that, if necessary, the leaders will continue their communication in a one-on-one format.”

Russian Defence Minister Sergey Shoigu will also participate in the talks, the Interfax news agency said.

Experts suggest Mr Putin is seeking artillery shells and anti-tank missiles from North Korea for Moscow's war in Ukraine.

Mr Kim is reportedly in search of advanced technology for satellites and nuclear-powered submarines, as well as food aid for his impoverished nation.

Discussions could also include humanitarian aid to North Korea and the UN Security Council resolutions imposed against Pyongyang, Russian officials said.

He “left here by his train on Sunday afternoon to visit the Russian Federation” accompanied by senior figures in the Communist Party, the government and military agencies, the official Korean Central News Agency reported.

North Korean leader Kim Jong-un with the head of the Chinese Communist Party's International Department Song Tao in a train on the way home from China. AP
North Korean leader Kim Jong-un with the head of the Chinese Communist Party's International Department Song Tao in a train on the way home from China. AP

KCNA did not report on the location of Mr Kim's train on Tuesday. But a source told Reuters early on Tuesday he had crossed the border into Russia.

On Monday, the agency had reported that “Comrade Kim Jong-un will meet and have a talk with Comrade Putin during the visit”.

Washington and its allies have expressed concern at recent signs of closer military co-operation between Russia and the nuclear-armed North Korea.

This will be Mr Kim's second summit with Mr Putin, after they met in 2019 on his last trip abroad.

Mr Peskov said Russia's national interests would dictate its policies.

“As you know, while implementing our relations with our neighbours, including North Korea, the interests of our two countries are important to us, and not warnings from Washington,” Mr Peskov was quoted as saying by Russian media.

Washington derided the coming summit as a sign that Mr Putin was “begging” for help with his floundering invasion of Ukraine.

The confirmation from North Korea ends days of speculation after US and other officials said recently that Mr Kim, who rarely leaves North Korea, was likely to head to Vladivostok for arms talks with Mr Putin.

Mr Kim has not travelled outside North Korea since the start of the coronavirus pandemic.

The make-up of the North Korean delegation, including top defence industry and military officials, notably Munitions Industry Department Director Jo Chun-ryong, suggests defence industry co-operation is high on the agenda, analysts said.

“The presence of Jo Chun-ryong indicates that North Korea and Russia will conclude some type of agreement on munitions purchases,” said Michael Madden, a North Korea leadership expert at the Washington-based Stimson Center.

Mr Kim could offer artillery rounds from North Korea's large stockpile, which could replenish Russia's capacity in the short term, but questions about the ammunition's quality may limit its overall impact, military analysts said.

Mr Kim has been steadfast in his support for Moscow's Ukraine invasion, including – Washington says – by supplying rockets and missiles.

The White House recently warned that Pyongyang would “pay a price” if it supplies Moscow with arms for its war in Ukraine.

On Monday, the US described Mr Putin as desperate in seeking a meeting with Mr Kim.

“Having to travel across the length of his own country to meet an international pariah to ask for assistance in a war that he expected to win in the opening month, I would characterise it as him begging for assistance,” State Department spokesman Matthew Miller said.

“President Putin launched this war against Ukraine, with its full-scale aggression, with a dream of restoring the glory of the Russian Empire. That hope, that expectation of his, has failed.”

Mr Miller repeated US warnings that a weapons deal between Moscow and Pyongyang could lead to more sanctions.

Mr Kim is well-known for his preference for train travel on his rare international trips. His father and predecessor, Kim Jong-il, was famously scared of flying.

In 2019, the current leader made the 60-hour return trip from Hanoi to Pyongyang by train after a summit with then-US president Donald Trump collapsed.

The North Korean leader's luxury train is equipped with the communications equipment and gadgets necessary to function as Mr Kim’s “moving office,” South Korea’s Yonhap News reported.

It reportedly has a special compartment for transporting Mr Kim’s bulletproof Mercedes-Benz limousine. The leader’s exclusive compartment is lined from ceiling to floor with iron plates to protect against bomb attacks, such as from explosives set along the tracks, Yonhap News added.

The few glimpses North Korea state media has given from inside the train show Mr Kim at his desk with a laptop and TV monitor. The train also includes a car for meetings, fitted with plush leather chairs.

Rare foreign trips

The North Korean leader did not leave his country for six years after taking power in 2011.

In 2018 he embarked on a 15-month international travel spree, heading to China, Russia, Vietnam and Singapore to meet world leaders in a bout of ill-fated diplomatic engagement.

Talks collapsed, after which the coronavirus pandemic hit, so Mr Kim stopped travelling entirely, sealing off his country's borders for three years, with even North Korean nationals overseas not allowed to return.

KEY%20DATES%20IN%20AMAZON'S%20HISTORY
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Step by step

2070km to run

38 days

273,600 calories consumed

28kg of fruit

40kg of vegetables

45 pairs of running shoes

1 yoga matt

1 oxygen chamber

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

MATCH INFO

Manchester United 2 (Heaton (og) 42', Lindelof 64')

Aston Villa 2 (Grealish 11', Mings 66')

World record transfers

1. Kylian Mbappe - to Real Madrid in 2017/18 - €180 million (Dh770.4m - if a deal goes through)
2. Paul Pogba - to Manchester United in 2016/17 - €105m
3. Gareth Bale - to Real Madrid in 2013/14 - €101m
4. Cristiano Ronaldo - to Real Madrid in 2009/10 - €94m
5. Gonzalo Higuain - to Juventus in 2016/17 - €90m
6. Neymar - to Barcelona in 2013/14 - €88.2m
7. Romelu Lukaku - to Manchester United in 2017/18 - €84.7m
8. Luis Suarez - to Barcelona in 2014/15 - €81.72m
9. Angel di Maria - to Manchester United in 2014/15 - €75m
10. James Rodriguez - to Real Madrid in 2014/15 - €75m

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

Skewed figures

In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458. 

How to protect yourself when air quality drops

Install an air filter in your home.

Close your windows and turn on the AC.

Shower or bath after being outside.

Wear a face mask.

Stay indoors when conditions are particularly poor.

If driving, turn your engine off when stationary.

Andor
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Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

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Updated: September 12, 2023, 2:00 PM