• North Korean leader Kim Jong-un celebrating the test-firing of a 'newly developed super-large multiple rocket launcher' at an undisclosed location. AFP
    North Korean leader Kim Jong-un celebrating the test-firing of a 'newly developed super-large multiple rocket launcher' at an undisclosed location. AFP
  • A uranium enrichment plant at North Korea's main Yongbyon nuclear complex. AP
    A uranium enrichment plant at North Korea's main Yongbyon nuclear complex. AP
  • A test missile is launched from a train in an undisclosed location of North Korea. AP
    A test missile is launched from a train in an undisclosed location of North Korea. AP
  • People in Seoul, South Korea, watch a news report on North Korea firing what appears to be a pair of ballistic missiles off its east coast. Reuters
    People in Seoul, South Korea, watch a news report on North Korea firing what appears to be a pair of ballistic missiles off its east coast. Reuters
  • A map detailing North Korea's missile launch towards the Sea of Japan, part of a news broadcast at Akihabara, Tokyo. AFP
    A map detailing North Korea's missile launch towards the Sea of Japan, part of a news broadcast at Akihabara, Tokyo. AFP
  • Kim Jong-un attending a military parade to mark the 70th anniversary of the Korean People's Army at Kim Il-sung Square in Pyongyang. AFP
    Kim Jong-un attending a military parade to mark the 70th anniversary of the Korean People's Army at Kim Il-sung Square in Pyongyang. AFP
  • Kim Jong-un is all smiles as he watches the military parade in the North Korean capital Pyongyang. AFP
    Kim Jong-un is all smiles as he watches the military parade in the North Korean capital Pyongyang. AFP
  • What appears to be submarine-launched ballistic missiles are displayed, marking the eighth Congress of the Workers' Party of Korea (WPK) in Pyongyang. AFP
    What appears to be submarine-launched ballistic missiles are displayed, marking the eighth Congress of the Workers' Party of Korea (WPK) in Pyongyang. AFP
  • Hwasong-12 ballistic at Kim Il-sung Square, Pyongyang. AFP
    Hwasong-12 ballistic at Kim Il-sung Square, Pyongyang. AFP

North Korea resumes missile tests amid global focus on Ukraine


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North Korea launched a ballistic missile into the sea on Sunday, its neighbours said, in a resumption of weapons tests that came as the US and its allies are focused on Russia's attacks in Ukraine.

South Korea's joint chiefs of staff reported that North Korea had fired a suspected ballistic missile towards the sea off its east coast from a location near Sunan, where Pyongyang's international airport is located.

Two short-range ballistic missiles were launched from the airport on January 16.

Sunday's missile flew to a maximum altitude of about 620 kilometres and a range of 300km, the joint chiefs of staff said.

Analysts said the flight data did not closely match earlier tests, and suggested it could be a medium-range ballistic missile fired on a "lofted" trajectory.

"There have been frequent launches since the start of the year, and North Korea is continuing to rapidly develop ballistic missile technology," Japan's Defence Minister Nobuo Kishi said.

He said North Korea was threatening the security of Japan, the region and the international community.

North Korea's previous test was on January 30, when it fired a Hwasong-12 intermediate range ballistic missile that was reported to have flown to an altitude of about 2,000km and a range of 800km. Most of the launches during seven rounds of tests in January were of short-range missiles.

North Korea's ballistic missile launches are banned by UN Security Council resolutions, which have imposed sanctions on the country over its missile and nuclear weapons programmes.

The latest launch comes as world attention is focused on Ukraine, where Russian forces are attacking the capital, Kiev, and other cities.

“If North Korea deliberately carried out the missile launch while the international community is distracted by the Russian invasion of Ukraine, such an act is absolutely unforgivable,” Mr Kishi told reporters. “Whatever the motives are, North Korea’s repeated missile launches are absolutely inexcusable and we cannot overlook considerable missile and nuclear advancement.”

The launch came a day after North Korea made its first response to the Ukraine war in the form of an article by a government analyst that expressed support for Russia and criticised the US.

“The basic cause of the Ukraine incident lies in the high-handedness and arbitrariness of the United States, which has ignored Russia’s legitimate calls for security guarantees and only sought a global hegemony and military dominance while clinging to its sanctions campaigns,” Ri Ji Song, a researcher at a North Korean state-run institute on international politics, said in a post published on the website of the Foreign Ministry.

South Korea's National Security Council convened an emergency meeting to discuss the launch, which it called "regrettable", said the presidential Blue House.

"Launching a ballistic missile at a time when the world is making efforts to resolve the Ukraine war is never desirable for peace and stability in the world, the region, and on the Korean Peninsula," the statement said.

China's representative on the Korean Peninsula, Liu Xiaoming, said on Sunday that he spoke by phone with his US counterpart, Sung Kim, and urged Washington to address North Korea's legitimate and reasonable concerns with greater attention, so as to create conditions for restarting dialogue.

"I pointed out that, under current situation, relevant parties should be cautious in words and actions, avoid stimulating each other, so as to prevent escalation of tension on the Korean Peninsula," Mr Liu said on Twitter, without specifying when the phone conversation took place and without mentioning the latest test.

North Korea, which has close ties to China, did not test any missiles during the Beijing Olympics in February. The 2022 Winter Paralympics begin in Beijing on Friday.

The US says it is open to talks with North Korea without preconditions, but Pyongyang has so far rejected those overtures as insincere.

With reporting from agencies.

THE SPECS

      

 

Engine: 1.5-litre

 

Transmission: 6-speed automatic

 

Power: 110 horsepower 

 

Torque: 147Nm 

 

Price: From Dh59,700 

 

On sale: now  

 
Short-term let permits explained

Homeowners and tenants are allowed to list their properties for rental by registering through the Dubai Tourism website to obtain a permit.

Tenants also require a letter of no objection from their landlord before being allowed to list the property.

There is a cost of Dh1,590 before starting the process, with an additional licence fee of Dh300 per bedroom being rented in your home for the duration of the rental, which ranges from three months to a year.

Anyone hoping to list a property for rental must also provide a copy of their title deeds and Ejari, as well as their Emirates ID.

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

The five pillars of Islam

Padmaavat

Director: Sanjay Leela Bhansali

Starring: Ranveer Singh, Deepika Padukone, Shahid Kapoor, Jim Sarbh

3.5/5

Key figures in the life of the fort

Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.

Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.

Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.

Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.

Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.

Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.

Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.

Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.

Sources: Jayanti Maitra, www.adach.ae

UAE v Gibraltar

What: International friendly

When: 7pm kick off

Where: Rugby Park, Dubai Sports City

Admission: Free

Online: The match will be broadcast live on Dubai Exiles’ Facebook page

UAE squad: Lucas Waddington (Dubai Exiles), Gio Fourie (Exiles), Craig Nutt (Abu Dhabi Harlequins), Phil Brady (Harlequins), Daniel Perry (Dubai Hurricanes), Esekaia Dranibota (Harlequins), Matt Mills (Exiles), Jaen Botes (Exiles), Kristian Stinson (Exiles), Murray Reason (Abu Dhabi Saracens), Dave Knight (Hurricanes), Ross Samson (Jebel Ali Dragons), DuRandt Gerber (Exiles), Saki Naisau (Dragons), Andrew Powell (Hurricanes), Emosi Vacanau (Harlequins), Niko Volavola (Dragons), Matt Richards (Dragons), Luke Stevenson (Harlequins), Josh Ives (Dubai Sports City Eagles), Sean Stevens (Saracens), Thinus Steyn (Exiles)

LIVERPOOL%20TOP%20SCORERS
%3Cp%3E(Premier%20League%20only)%3Cbr%3EMohamed%20Salah%20129%3Cbr%3ERobbie%20Fowler%20128%3Cbr%3ESteven%20Gerrard%20120%3Cbr%3EMichael%20Owen%20118%3Cbr%3ESadio%20Mane%2090%3Cbr%3E%3C%2Fp%3E%0A

The Word for Woman is Wilderness
Abi Andrews, Serpent’s Tail

Updated: February 27, 2022, 7:24 AM