An Ukrainian serviceman walks in a trench on the frontline of the conflict with pro-Russian separatists in eastern Ukraine, where underfoot conditions are said to be soft. AFP
An Ukrainian serviceman walks in a trench on the frontline of the conflict with pro-Russian separatists in eastern Ukraine, where underfoot conditions are said to be soft. AFP
An Ukrainian serviceman walks in a trench on the frontline of the conflict with pro-Russian separatists in eastern Ukraine, where underfoot conditions are said to be soft. AFP
An Ukrainian serviceman walks in a trench on the frontline of the conflict with pro-Russian separatists in eastern Ukraine, where underfoot conditions are said to be soft. AFP

Could Russian attack on Ukraine be delayed by mild weather?


Tim Stickings
  • English
  • Arabic

Russian tanks have staged military drills near the Ukrainian border amid fears Vladimir Putin could order an invasion – but one theory suggests the mild winter weather could be putting the Kremlin's plans on ice.

Nato powers are on high alert over the unexplained Russian troop movements on Ukraine’s eastern flank, with Moscow set to hold tense negotiations with the alliance on Wednesday.

Although Nato says Russia is ready for combat, US intelligence officials reportedly believe that Moscow’s room for manoeuvre is limited by relatively mild temperatures, meaning the ground in much of Ukraine is muddy rather than frozen.

Officials told The New York Times that the soft, wet conditions might push back any Russian offensive until at least February, to prevent troops, tanks and heavy equipment becoming stuck in a quagmire.

The newspaper reported that President Joe Biden’s administration had enlisted meteorologists to predict Ukraine’s weather in the coming weeks, potentially shedding light on Russia’s plans.

Any frozen ground would start thawing again in the spring, creating further muddy hazards for invading troops.

Russia is thought to have about 100,000 troops massed near Ukraine, whose territory it previously breached in 2014 by annexing Crimea. It denies planning a full-scale invasion of its ex-Soviet neighbour.

Russian military vehicles could be bogged down in muddy conditions if the soft ground in Ukraine does not freeze over. AP
Russian military vehicles could be bogged down in muddy conditions if the soft ground in Ukraine does not freeze over. AP

In the latest drills held on Tuesday, Russia’s Defence Ministry said about 3,000 troops had held combat training and mock battles in four regions of south-western Russia.

The live-fire military training “obviously goes in exactly the opposite direction” of the de-escalation Washington wants to see, said US Under Secretary of State Victoria Nuland.

She said de-escalation should include pulling back troops, negotiating seriously with its neighbours and ending what she called a “massive disinformation” campaign and attempts to destabilise Ukraine.

Any invasion would be met with “massive economic measures, including those that have not been used before”, she said. Ukraine is not a member of Nato, meaning the alliance would not be expected to send troops.

Russia and the US held talks in Geneva on Monday, which ended with no clear breakthrough. The Nato talks on Wednesday will be followed by a meeting of the Organisation for Security and Co-operation in Europe on Thursday.

Moscow is insisting that Ukraine, and other countries, such as Georgia, Finland and Sweden, must never be admitted to Nato. Western powers counter that this for the nations concerned to decide, not Russia.

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

AI traffic lights to ease congestion at seven points to Sheikh Zayed bin Sultan Street

The seven points are:

Shakhbout bin Sultan Street

Dhafeer Street

Hadbat Al Ghubainah Street (outbound)

Salama bint Butti Street

Al Dhafra Street

Rabdan Street

Umm Yifina Street exit (inbound)

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

Real estate tokenisation project

Dubai launched the pilot phase of its real estate tokenisation project last month.

The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.

Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.

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The specs

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Engine: Dual-motor all-wheel-drive electric

Range: Up to 610km

Power: 905hp

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Ferrari 12Cilindri specs

Engine: naturally aspirated 6.5-liter V12

Power: 819hp

Torque: 678Nm at 7,250rpm

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The specs: 2018 BMW R nineT Scrambler

Price, base / as tested Dh57,000

Engine 1,170cc air/oil-cooled flat twin four-stroke engine

Transmission Six-speed gearbox

Power 110hp) @ 7,750rpm

Torque 116Nm @ 6,000rpm

Fuel economy, combined 5.3L / 100km

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

MATCH INFO

France 3
Umtiti (8'), Griezmann (29' pen), Dembele (63')

Italy 1
Bonucci (36')

Starring: Jamie Foxx, Angela Bassett, Tina Fey

Directed by: Pete Doctor

Rating: 4 stars

About Okadoc

Date started: Okadoc, 2018

Founder/CEO: Fodhil Benturquia

Based: Dubai, UAE

Sector: Healthcare

Size: (employees/revenue) 40 staff; undisclosed revenues recording “double-digit” monthly growth

Funding stage: Series B fundraising round to conclude in February

Investors: Undisclosed

RESULT

Bayern Munich 3 Chelsea 2
Bayern: Rafinha (6'), Muller (12', 27')
Chelsea: Alonso (45' 3), Batshuayi (85')

Gulf Under 19s final

Dubai College A 50-12 Dubai College B

The specs: 2019 Audi A7 Sportback

Price, base: Dh315,000

Engine: 3.0-litre V6

Transmission: Seven-speed automatic

Power: 335hp @ 5,000rpm

Torque: 500Nm @ 1,370rpm

Fuel economy 5.9L / 100km

Results

5pm: Maiden (PA) Dh80,000 (Turf) 2,200m, Winner: Zalman, Pat Cosgrave (jockey), Helal Al Alawi (trainer)

5.30pm: Maiden (PA) Dh80,000 (T) 1,600m, Winner: Hisham Al Khalediah II, Fernando Jara, Mohamed Daggash.

6pm: Handicap (PA) Dh85,000 (T) 1,600m, Winner: Qader, Adrie de Vries, Jean de Roualle

6.30pm: Abu Dhabi Championship Listed (PA) Dh180,000 (T) 1,600m, Winner: Mujeeb, Fabrice Veron, Eric Lemartinel

7pm: Wathba Stallions Cup Handicap (PA) Dh70,000 (T) 1,600m, Winner: AF Majalis, Tadhg O’Shea, Ernst Oertel

7.30pm: Handicap (TB) Dh90,000 (T) 1,600m, Winner: Shanaghai City, Fabrice Veron, Rashed Bouresly

8pm: Handicap (TB) Dh100,000 (T) 1,400m, Winner: Nayslayer, Bernardo Pinheiro, Jaber Ramadhan

Updated: January 12, 2022, 9:53 AM