Donetsk // The shelling of a bus and clashes in Ukraine’s separatist east left 34 people dead on Thursday in one of the deadliest days of the nine-month war.
In the worst incident, 13 civilians died when shelling hit a trolleybus in the morning in the rebel bastion of Donetsk, with Kiev alleging that ultimate blame for the tragedy rested with Russia.
The Russian foreign minister Sergei Lavrov accused Kiev of committing the “monstrous crime” to derail peace efforts.
Pro-Russian separatists paraded around 20 captured Ukrainian soldiers through the streets of Donetsk to the scene of the strike, where residents hurled pieces of glass and shouted abuse at them.
The bus attack came just hours after a call for a ceasefire at peace talks in Berlin and as the toll from the conflict surpassed 5,000 dead, with a million people forced from their homes.
Another 10,000 people have been wounded by daily rocket and mortar strikes on the industrial region’s residential districts, Michael Bociurkiw of the Organisation for Security and Cooperation in Europe told Ukrainian radio.
After intensified clashes at Donetsk airport in recent days, Ukraine’s military abandoned the main part of the facility that it had held since late May.
The airport has become the symbolic prize of the conflict, with the army and pro-Russian rebels continuously battling for control of the devastated site.
“Yesterday evening we made the decision to leave the new terminal,” military spokesman Vladyslav Seleznyov said on Thursday.
The trolleybus shelling was among the bloodiest incidents involving civilians in recent months in a conflict that has devastated the former Soviet republic’s industrial heartland and brought Ukraine’s economy to its knees.
Stunned Donetsk residents gathered around the shredded remains of the bus, with bloodied bodies of elderly victims sprawled in their seats hours after the attack and local militias cautiously inspecting the damage.
The city’s emergency services said 12 people died in the bus and another was killed in a passing car.
One resident who lives nearby said shelling in the area the day before had targeted a military academy housing a headquarters for rebel fighters, killing two militia members.
“Today as the shelling began, some people managed to escape from the trolleybus stop,” said Maksim, a 35-year-old teacher.
“There are several ambulances and [rebel] military police here. Children are very scared.”
Russia’s government-controlled television immediately blamed the attack on Kiev’s forces, while Ukraine said the rebels were responsible and added that ultimate responsibility rested with Moscow.
“Russian terrorists again committed a horrible act against humanity,” said Ukrainian prime minister Arseniy Yatsenyuk. “And responsiblity for this is borne by the Russian Federation.”
The strike occurred just south of Donetsk’s city centre, with concerns having been raised over shelling that has at times moved closer in from the airport north-west of the city, putting civilians in increasing danger.
Thursday’s violence came hours after the foreign ministers of Russia, Ukraine, Germany and France ended a crisis meeting in Berlin with a joint call to cease hostilities, but no breakthrough agreement to stop the bloodshed.
The talks had been held against the unpromising backdrop of fresh clashes and after Ukraine’s president accused Moscow of fuelling the war with fresh troops and tanks.
The four top diplomats in their statement could agree to “call on all sides involved to cease hostilities and to withdraw heavy weapons” from a demarcation line agreed upon in the widely flouted September truce signed in Minsk.
The German foreign minister, Frank-Walter Steinmeier, said the main achievement was that all sides had agreed that the demarcation line agreed in the Minsk pact would form the basis for the pull-back of heavy arms on both sides.
The talks had “tested the patience of all participants”, he said after meeting Mr Lavrov, who left the talks first, as well as Ukraine’s Pavlo Klimkin and Laurent Fabius of France.
The US secretary of state John Kerry accused the rebels of attempting “a blatant land grab”, while Washington’s UN envoy Samantha Power said Russia was pursuing an “occupation plan” in the east.
Ukraine’s president, Petro Poroshenko, speaking on Wednesday at the World Economic Forum in Davos, said the upsurge in fighting after a nearly month-long lull was prompted by a new surge of Russian forces and weapons.
“We have more than 9,000 troops of the Russian Federation on my territory, including more than 500 tanks and heavy artillery and armed personnel carriers,” he said.
Moscow strongly denies supporting the insurgents despite Nato satellite images purporting to show its forces’ presence in Ukraine.
* Agence France-Presse
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
Essentials
The flights
Etihad and Emirates fly direct from the UAE to Delhi from about Dh950 return including taxes.
The hotels
Double rooms at Tijara Fort-Palace cost from 6,670 rupees (Dh377), including breakfast.
Doubles at Fort Bishangarh cost from 29,030 rupees (Dh1,641), including breakfast. Doubles at Narendra Bhawan cost from 15,360 rupees (Dh869). Doubles at Chanoud Garh cost from 19,840 rupees (Dh1,122), full board. Doubles at Fort Begu cost from 10,000 rupees (Dh565), including breakfast.
The tours
Amar Grover travelled with Wild Frontiers. A tailor-made, nine-day itinerary via New Delhi, with one night in Tijara and two nights in each of the remaining properties, including car/driver, costs from £1,445 (Dh6,968) per person.
RACE CARD
6.30pm: Maiden (TB) Dh82,500 (Dirt) 1,200m
7.05pm: Maiden (TB) Dh82,500 (D) 1,900m
7.40pm: Handicap (TB) Dh102,500 (D) 2,000m
8.15pm: Conditions (TB) Dh120,000 (D) 1,600m
8.50pm: Handicap (TB) Dh95,000 (D) 1,600m
9.25pm: Handicap (TB) Dh87,500 (D) 1,400m
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
APPLE IPAD MINI (A17 PRO)
Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits
Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine
Storage: 128/256/512GB
Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4
Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps
Biometrics: Touch ID, Face ID
Colours: Blue, purple, space grey, starlight
In the box: iPad mini, USB-C cable, 20W USB-C power adapter
Price: From Dh2,099
What is the FNC?
The Federal National Council is one of five federal authorities established by the UAE constitution. It held its first session on December 2, 1972, a year to the day after Federation.
It has 40 members, eight of whom are women. The members represent the UAE population through each of the emirates. Abu Dhabi and Dubai have eight members each, Sharjah and Ras al Khaimah six, and Ajman, Fujairah and Umm Al Quwain have four.
They bring Emirati issues to the council for debate and put those concerns to ministers summoned for questioning.
The FNC’s main functions include passing, amending or rejecting federal draft laws, discussing international treaties and agreements, and offering recommendations on general subjects raised during sessions.
Federal draft laws must first pass through the FNC for recommendations when members can amend the laws to suit the needs of citizens. The draft laws are then forwarded to the Cabinet for consideration and approval.
Since 2006, half of the members have been elected by UAE citizens to serve four-year terms and the other half are appointed by the Ruler’s Courts of the seven emirates.
In the 2015 elections, 78 of the 252 candidates were women. Women also represented 48 per cent of all voters and 67 per cent of the voters were under the age of 40.
TRAP
Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue
Director: M Night Shyamalan
Rating: 3/5
The low down on MPS
What is myofascial pain syndrome?
Myofascial pain syndrome refers to pain and inflammation in the body’s soft tissue. MPS is a chronic condition that affects the fascia (connective tissue that covers the muscles, which develops knots, also known as trigger points).
What are trigger points?
Trigger points are irritable knots in the soft tissue that covers muscle tissue. Through injury or overuse, muscle fibres contract as a reactive and protective measure, creating tension in the form of hard and, palpable nodules. Overuse and sustained posture are the main culprits in developing trigger points.
What is myofascial or trigger-point release?
Releasing these nodules requires a hands-on technique that involves applying gentle sustained pressure to release muscular shortness and tightness. This eliminates restrictions in connective tissue in orderto restore motion and alleviate pain. Therapy balls have proven effective at causing enough commotion in the tissue, prompting the release of these hard knots.
