Ukraine and the EU must be at the table in any peace talks aimed at resolving worsening tensions with Russia, the European bloc’s top diplomat Josep Borrell has said.
Mr Borrell said the world was “no longer in Yalta times”, referring to the 1945 conference at which Europe was carved up by the wartime leaders of the US, the Soviet Union and Britain.
The EU’s foreign policy chief spoke after taking a helicopter to eastern Ukraine in a show of solidarity with government forces under pressure from pro-Russian separatists.
After visiting the so-called line of contact between the opposing camps, he said the long-running conflict had led to families being split on either side of the barrier and people lacking access to basic services.
This conflict is “on the verge of getting deeper”, tensions are building up with respect to Europe as a whole and the situation is worsened by Russia’s “very unusual” troop movements on Ukraine’s eastern flank, said Mr Borrell.
Amid fears of a Russian invasion, Nato foreign ministers will hold emergency talks on Friday before US and Russian envoys meet in Geneva next week.
But Ukraine, which is not in Nato, and the EU must be at the centre of talks on European security, said Mr Borrell.
“The delimitation of a sphere of influence of the two big powers does not belong to 2022,” he told a press conference, after referring to Yalta, which is on the Crimean peninsula annexed by Russia from Ukraine in 2014.
“The security of Europe and the security in Ukraine … is something that first and foremost affects Ukrainians and Europeans,” said Mr Borrell.
“Any discussion about Ukraine must involve Ukraine, first of all. And to talk about security without Europe cannot be done without not only the consultation but the participation of the Europeans.”
Ukraine’s government has battled pro-Kremlin separatists in two eastern regions bordering Russia since then, in a conflict estimated to have killed more than 14,000 people.
The latest build-up has seen about Russian 100,000 troops assemble on the border with Ukraine, sparking fears that Moscow plans to invade its ex-Soviet neighbour.
Russia’s demands for peace include a veto on Nato expansion, which would block Ukraine and others such as Sweden and Finland from joining the alliance. The countries concerned have said Nato membership is a matter for them.
Mr Borrell said the EU was open to dialogue with Moscow but would not waver in its commitment to Ukraine’s sovereignty and territorial integrity. He called on Russia to de-escalate and abide by previous peace agreements.
Negotiations with Russia must come alongside a clear message that any military aggression would have severe consequences for Moscow, he said, echoing the warnings repeatedly issued by the West.
“Our main purpose is to try to de-escalate the tensions through these negotiations and others that will follow, but also through a strong stance and firm position on supporting Ukraine,” he said.
He said the EU was “co-ordinating with the US, with Nato and other like-minded partners in order to work for de-escalation”.
The White House has promised to consult with Kiev and was separately holding talks with Germany on Wednesday.
Ukraine’s Foreign Minister Dmytro Kuleba, who accompanied Mr Borrell to the line of contact, welcomed what he said was strong support from the EU.
He described Mr Borrell’s trip as a “very timely visit against the background of Russian blackmail, escalation and threats”.
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- Premier League-standard football pitch
- 400m Olympic running track
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Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
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
