• Firefighters arrive at a military building in Kiev that was damaged in an explosion. EPA
    Firefighters arrive at a military building in Kiev that was damaged in an explosion. EPA
  • A man looks at the debris of an unidentified object in the aftermath of an explosion in Kiev. EPA
    A man looks at the debris of an unidentified object in the aftermath of an explosion in Kiev. EPA
  • Black smoke rises from a military airport in Chuguyev near Kharkiv. AFP
    Black smoke rises from a military airport in Chuguyev near Kharkiv. AFP
  • People take shelter in a Kiev subway station, after Russian President Vladimir Putin authorised a military operation in eastern Ukraine. Reuters
    People take shelter in a Kiev subway station, after Russian President Vladimir Putin authorised a military operation in eastern Ukraine. Reuters
  • A Kiev underground train station provides some shelter. Reuters
    A Kiev underground train station provides some shelter. Reuters
  • Clear airspace over Ukraine, shortly after the attack began, as shown on the Flightradar24 website. AP
    Clear airspace over Ukraine, shortly after the attack began, as shown on the Flightradar24 website. AP
  • Kiev residents leave the city following pre-offensive missile strikes by the Russian armed forces and Belarus. Getty
    Kiev residents leave the city following pre-offensive missile strikes by the Russian armed forces and Belarus. Getty
  • Russian President Vladimir Putin justified the attack in a televised address, saying it was to protect civilians in eastern Ukraine. AP
    Russian President Vladimir Putin justified the attack in a televised address, saying it was to protect civilians in eastern Ukraine. AP
  • Ukrainian President Volodymyr Zelenskyy addresses the nation in Kiev. He has declared martial law, saying Russia has targeted Ukraine's military infrastructure. AP
    Ukrainian President Volodymyr Zelenskyy addresses the nation in Kiev. He has declared martial law, saying Russia has targeted Ukraine's military infrastructure. AP
  • Firefighters extinguish a blaze at a house in Muratovo, in Ukraine's Luhansk enclave. AFP
    Firefighters extinguish a blaze at a house in Muratovo, in Ukraine's Luhansk enclave. AFP
  • The house is said to have been hit during shelling by Russian-backed separatists. AFP
    The house is said to have been hit during shelling by Russian-backed separatists. AFP
  • The coffin of Capt Anton Sidorov is carried by members of the honour guard during a ceremony held at the Ministry of Defence in Kiev, Ukraine. Getty
    The coffin of Capt Anton Sidorov is carried by members of the honour guard during a ceremony held at the Ministry of Defence in Kiev, Ukraine. Getty
  • A picture memorial for those killed in the confrontation between Ukraine's military and pro-Russia separatist forces, in the Luhansk region in eastern Ukraine. AP
    A picture memorial for those killed in the confrontation between Ukraine's military and pro-Russia separatist forces, in the Luhansk region in eastern Ukraine. AP
  • UN Secretary General Antonio Guterres and Russia's Ambassador to the UN, Vassily Nebenzia, attend a Security Council meeting in New York to discuss the crisis in Ukraine. Reuters
    UN Secretary General Antonio Guterres and Russia's Ambassador to the UN, Vassily Nebenzia, attend a Security Council meeting in New York to discuss the crisis in Ukraine. Reuters
  • Ukraine's UN ambassador Sergey Kyslytsya speaks during an emergency meeting of the Security Council. AP
    Ukraine's UN ambassador Sergey Kyslytsya speaks during an emergency meeting of the Security Council. AP
  • US Army soldiers from the 82nd Airborne Division head towards an air base near Arlamow, Poland. Reuters
    US Army soldiers from the 82nd Airborne Division head towards an air base near Arlamow, Poland. Reuters
  • An employee works at the gun counter of a tactical equipment shop in Kiev, Ukraine. Getty
    An employee works at the gun counter of a tactical equipment shop in Kiev, Ukraine. Getty
  • A Ukrainian soldier speaks on a walkie-talkie at his position at the line of separation between Ukraine-held territory and rebel-held territory near Svitlodarsk, eastern Ukraine. AP
    A Ukrainian soldier speaks on a walkie-talkie at his position at the line of separation between Ukraine-held territory and rebel-held territory near Svitlodarsk, eastern Ukraine. AP
  • A man removes his belongings from his house after it was struck by artillery shells in Novoluhanske, eastern Ukraine. AP
    A man removes his belongings from his house after it was struck by artillery shells in Novoluhanske, eastern Ukraine. AP
  • A damaged house in Vibrovka village. EPA
    A damaged house in Vibrovka village. EPA
  • A man shows a poster in support of Ukraine as he protests against the escalation of the tension between Russia and Ukraine, in Berlin. AP
    A man shows a poster in support of Ukraine as he protests against the escalation of the tension between Russia and Ukraine, in Berlin. AP
  • Soldiers carry the coffin of Capt Anton Sydorov, 35, after he was killed in eastern Ukraine. AP
    Soldiers carry the coffin of Capt Anton Sydorov, 35, after he was killed in eastern Ukraine. AP
  • Workers look into a destroyed house after shelling near the city of Novoluhanske in Donetsk. Reuters
    Workers look into a destroyed house after shelling near the city of Novoluhanske in Donetsk. Reuters
  • Destroyed buildings in Krasnogorivka, Ukraine. AFP
    Destroyed buildings in Krasnogorivka, Ukraine. AFP
  • Smoke rises from a power plant after shelling outside the town of Schastia, a day after Moscow recognised two Ukrainian separatist republics and ordered the Russian Army to send in troops as ‘peacekeepers’. AFP
    Smoke rises from a power plant after shelling outside the town of Schastia, a day after Moscow recognised two Ukrainian separatist republics and ordered the Russian Army to send in troops as ‘peacekeepers’. AFP
  • A Ukrainian Army soldier trudges through the wintry streets of Schastia on patrol. AFP
    A Ukrainian Army soldier trudges through the wintry streets of Schastia on patrol. AFP
  • Three women run for cover during shelling in Schastia, eastern Ukraine. AFP
    Three women run for cover during shelling in Schastia, eastern Ukraine. AFP
  • Russian tanks and armoured vehicles on the road in Rostov. EPA
    Russian tanks and armoured vehicles on the road in Rostov. EPA
  • A woman shares food with dogs in Stanytsia Luhanska, a crossing point between Ukrainian government-controlled areas and pro-Russian separatists' territory. AP
    A woman shares food with dogs in Stanytsia Luhanska, a crossing point between Ukrainian government-controlled areas and pro-Russian separatists' territory. AP
  • People wave Russian flags in Donetsk, the territory controlled by pro-Russian militants, in eastern Ukraine. AP
    People wave Russian flags in Donetsk, the territory controlled by pro-Russian militants, in eastern Ukraine. AP
  • A tank drives along a street in the city of Donetsk. Reuters
    A tank drives along a street in the city of Donetsk. Reuters
  • Ukrainian President Volodymyr Zelenskyy addresses the nation on TV and says 'we are not afraid' after Russian President Vladimir Putin ordered troops into Donetsk and Luhansk, two Moscow-backed rebel regions of Ukraine. AFP
    Ukrainian President Volodymyr Zelenskyy addresses the nation on TV and says 'we are not afraid' after Russian President Vladimir Putin ordered troops into Donetsk and Luhansk, two Moscow-backed rebel regions of Ukraine. AFP
  • A military truck in Donetsk after Mr Putin ordered the deployment of Russian troops to the city. Reuters
    A military truck in Donetsk after Mr Putin ordered the deployment of Russian troops to the city. Reuters
  • Russian state television showed Mr Putin signing a decree recognising the independence of the two Ukrainian breakaway regions. Reuters
    Russian state television showed Mr Putin signing a decree recognising the independence of the two Ukrainian breakaway regions. Reuters
  • US President Joe Biden signs an executive order at the White House to prohibit trade and investment between US individuals and the two breakaway regions of eastern Ukraine. Reuters
    US President Joe Biden signs an executive order at the White House to prohibit trade and investment between US individuals and the two breakaway regions of eastern Ukraine. Reuters
  • Mr Putin signs documents, including the decree recognising two Russian-backed breakaway regions in eastern Ukraine. Reuters
    Mr Putin signs documents, including the decree recognising two Russian-backed breakaway regions in eastern Ukraine. Reuters
  • Ukraine ambassador to the United Nations, Sergiy Kyslytsya, addresses an emergency meeting of the UN Security Council on the situation between Ukraine and Russia in New York. EPA
    Ukraine ambassador to the United Nations, Sergiy Kyslytsya, addresses an emergency meeting of the UN Security Council on the situation between Ukraine and Russia in New York. EPA

Is WW3 possible? Twitter gripped by fear amid Ukraine invasion


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Live updates: follow the latest news on Russia-Ukraine

Russia's military operation in Ukraine has left the world stunned and prompted outrage across social media, where users are comparing the situation to the outbreak of World War Three, using memes that express fear — but also some levity that one would expect with Twitter.

Videos uploaded to social media showed missiles blazing across the skies of Ukraine and plumes of smoke rising from towns and villages — prompting a wave of anxiety ― as well as the inevitable dark humour many now expect from the site.

Memes were used by many users in what appears to have become a coping mechanism, as many fear that World War Three could be on the horizon.

In a humorous reaction, a US military parody account appealed to armchair warriors everywhere. “Checking people's Call of Duty stats to see who to draft for WW3,” it said, a light-hearted reference to the US military's past use of computer games as potential battlefield simulations.

Kat Tenbarge, a user on Twitter, said that although people are resorting to humour to defuse anxiety, millions of people's lives are at stake due to Moscow's military operation.

“Humour can be a coping mechanism in times of tragedy but don't forget there are people's families dying right now when you make that WWIII meme,” she said.

Defying escalating trade sanctions from the US, Canada, the European Union and other countries, including Japan and Australia, Russian President Vladimir Putin said Ukrainian forces must surrender their weapons or bear the consequences.

How possible is World War Three?

Are Twitter users' fears of World War Three unfounded?

Tension is certainly higher in eastern Europe than at any point during the Cold War, when the US and Nato allies were in a nuclear stand-off with Communist Russia, that at one point saw a combined global arsenal of 60,000 nuclear weapons — enough to destroy the world several times over.

The US has sent several thousand troops to Poland and agreed to sell 250 M1A1 tanks — it’s most potent armoured vehicle ― to the Poles, boosting Washington’s ally on Ukraine’s western border.

Fears of a full-scale war have returned despite a number of nuclear treaties between the US and Russia that have limited nuclear weapon arsenals to about 1,500 apiece — still enough to kill billions of people.

After a flurry of arms transfers to Ukraine by Nato, Mr Putin has upped his warnings to the West, words taken by some to imply the possible use of nuclear weapons.

"To anyone who would consider interfering from the outside: if you do, you will face consequences greater than any you have faced in history. All relevant decisions have been taken. I hope you hear me,” he said on Thursday.

Likewise, in 2014 Vladimir Putin said he was ready to put Russia’s nuclear weapons on maximum alert during his country's annexation of Crimea, the peninsula in southern Ukraine, remarks made in a state TV documentary.

But despite these warnings, the risk that the conflict could escalate into a Nato-Russia confrontation is slim — in part because the nuclear weapons in Nato countries and Russia could give everyone reason for pause before any escalation, beyond the fighting within Ukraine.

That, at least, was the logic behind the tense Cold War “peace” — any escalation could lead to nuclear conflict and “mutually assured destruction”.

What the law says

Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.

“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.

“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”

If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.

Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

Torque: 390Nm

Price: From Dh126,000

Available: Now

Bundesliga fixtures

Saturday, May 16 (kick-offs UAE time)

Borussia Dortmund v Schalke (4.30pm) 

RB Leipzig v Freiburg (4.30pm) 

Hoffenheim v Hertha Berlin (4.30pm) 

Fortuna Dusseldorf v Paderborn  (4.30pm) 

Augsburg v Wolfsburg (4.30pm) 

Eintracht Frankfurt v Borussia Monchengladbach (7.30pm)

Sunday, May 17

Cologne v Mainz (4.30pm),

Union Berlin v Bayern Munich (7pm)

Monday, May 18

Werder Bremen v Bayer Leverkusen (9.30pm)

Film: In Syria
Dir: Philippe Van Leeuw
Starring: Hiam Abbass, Diamand Bo Abboud, Mohsen Abbas and Juliette Navis
Verdict: Four stars

Scores in brief:

Boost Defenders 205-5 in 20 overs
(Colin Ingram 84 not out, Cameron Delport 36, William Somerville 2-28)
bt Auckland Aces 170 for 5 in 20 overs
(Rob O’Donnell 67 not out, Kyle Abbott 3-21).

HIJRA

Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy

Director: Shahad Ameen

Rating: 3/5

RACECARD

6pm: Al Maktoum Challenge Round-1 – Group 1 (PA) $50,000 (Dirt) 1,600m
6.35pm: Festival City Stakes – Conditions (TB) $60,000 (D) 1,200m
7.10pm: Dubai Racing Club Classic – Listed (TB) $100,000 (Turf) 2,410m
7.45pm: Jumeirah Classic Trial – Conditions (TB) $150,000 (T) 1,400m
8.20pm: Al Maktoum Challenge Round-1 – Group 2 (TB) $250,000 (D) 1,600m
8.55pm: Cape Verdi – Group 2 (TB) $180,000 (T) 1,600m
9.30pm: Dubai Dash – Listed (TB) $100,000 (T) 1,000m

Star%20Wars%3A%20Episode%20I%20%E2%80%93%20The%20Phantom%20Menace
%3Cp%3E%3Cstrong%3EDeveloper%3A%3C%2Fstrong%3E%20Big%20Ape%20Productions%3Cbr%3E%3Cstrong%3EPublisher%3A%3C%2Fstrong%3E%20LucasArts%3Cbr%3E%3Cstrong%3EConsoles%3A%3C%2Fstrong%3E%20PC%2C%20PlayStation%3Cbr%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%202%2F5%3C%2Fp%3E%0A
Summer special
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

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

Citizenship-by-investment programmes

United Kingdom

The UK offers three programmes for residency. The UK Overseas Business Representative Visa lets you open an overseas branch office of your existing company in the country at no extra investment. For the UK Tier 1 Innovator Visa, you are required to invest £50,000 (Dh238,000) into a business. You can also get a UK Tier 1 Investor Visa if you invest £2 million, £5m or £10m (the higher the investment, the sooner you obtain your permanent residency).

All UK residency visas get approved in 90 to 120 days and are valid for 3 years. After 3 years, the applicant can apply for extension of another 2 years. Once they have lived in the UK for a minimum of 6 months every year, they are eligible to apply for permanent residency (called Indefinite Leave to Remain). After one year of ILR, the applicant can apply for UK passport.

The Caribbean

Depending on the country, the investment amount starts from $100,000 (Dh367,250) and can go up to $400,000 in real estate. From the date of purchase, it will take between four to five months to receive a passport. 

Portugal

The investment amount ranges from €350,000 to €500,000 (Dh1.5m to Dh2.16m) in real estate. From the date of purchase, it will take a maximum of six months to receive a Golden Visa. Applicants can apply for permanent residency after five years and Portuguese citizenship after six years.

“Among European countries with residency programmes, Portugal has been the most popular because it offers the most cost-effective programme to eventually acquire citizenship of the European Union without ever residing in Portugal,” states Veronica Cotdemiey of Citizenship Invest.

Greece

The real estate investment threshold to acquire residency for Greece is €250,000, making it the cheapest real estate residency visa scheme in Europe. You can apply for residency in four months and citizenship after seven years.

Spain

The real estate investment threshold to acquire residency for Spain is €500,000. You can apply for permanent residency after five years and citizenship after 10 years. It is not necessary to live in Spain to retain and renew the residency visa permit.

Cyprus

Cyprus offers the quickest route to citizenship of a European country in only six months. An investment of €2m in real estate is required, making it the highest priced programme in Europe.

Malta

The Malta citizenship by investment programme is lengthy and investors are required to contribute sums as donations to the Maltese government. The applicant must either contribute at least €650,000 to the National Development & Social Fund. Spouses and children are required to contribute €25,000; unmarried children between 18 and 25 and dependent parents must contribute €50,000 each.

The second step is to make an investment in property of at least €350,000 or enter a property rental contract for at least €16,000 per annum for five years. The third step is to invest at least €150,000 in bonds or shares approved by the Maltese government to be kept for at least five years.

Candidates must commit to a minimum physical presence in Malta before citizenship is granted. While you get residency in two months, you can apply for citizenship after a year.

Egypt 

A one-year residency permit can be bought if you purchase property in Egypt worth $100,000. A three-year residency is available for those who invest $200,000 in property, and five years for those who purchase property worth $400,000.

Source: Citizenship Invest and Aqua Properties

Electric scooters: some rules to remember
  • Riders must be 14-years-old or over
  • Wear a protective helmet
  • Park the electric scooter in designated parking lots (if any)
  • Do not leave electric scooter in locations that obstruct traffic or pedestrians
  • Solo riders only, no passengers allowed
  • Do not drive outside designated lanes
Famous left-handers

- Marie Curie

- Jimi Hendrix

- Leonardo Di Vinci

- David Bowie

- Paul McCartney

- Albert Einstein

- Jack the Ripper

- Barack Obama

- Helen Keller

- Joan of Arc

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

If you go

The flights

There are direct flights from Dubai to Sofia with FlyDubai (www.flydubai.com) and Wizz Air (www.wizzair.com), from Dh1,164 and Dh822 return including taxes, respectively.

The trip

Plovdiv is 150km from Sofia, with an hourly bus service taking around 2 hours and costing $16 (Dh58). The Rhodopes can be reached from Sofia in between 2-4hours.

The trip was organised by Bulguides (www.bulguides.com), which organises guided trips throughout Bulgaria. Guiding, accommodation, food and transfers from Plovdiv to the mountains and back costs around 170 USD for a four-day, three-night trip.

 

Tori Amos
Native Invader
Decca

MATCH INFO

Manchester United 1 (Rashford 36')

Liverpool 1 (Lallana 84')

Man of the match: Marcus Rashford (Manchester United)

Teaching your child to save

Pre-school (three - five years)

You can’t yet talk about investing or borrowing, but introduce a “classic” money bank and start putting gifts and allowances away. When the child wants a specific toy, have them save for it and help them track their progress.

Early childhood (six - eight years)

Replace the money bank with three jars labelled ‘saving’, ‘spending’ and ‘sharing’. Have the child divide their allowance into the three jars each week and explain their choices in splitting their pocket money. A guide could be 25 per cent saving, 50 per cent spending, 25 per cent for charity and gift-giving.

Middle childhood (nine - 11 years)

Open a bank savings account and help your child establish a budget and set a savings goal. Introduce the notion of ‘paying yourself first’ by putting away savings as soon as your allowance is paid.

Young teens (12 - 14 years)

Change your child’s allowance from weekly to monthly and help them pinpoint long-range goals such as a trip, so they can start longer-term saving and find new ways to increase their saving.

Teenage (15 - 18 years)

Discuss mutual expectations about university costs and identify what they can help fund and set goals. Don’t pay for everything, so they can experience the pride of contributing.

Young adulthood (19 - 22 years)

Discuss post-graduation plans and future life goals, quantify expenses such as first apartment, work wardrobe, holidays and help them continue to save towards these goals.

* JP Morgan Private Bank 

Updated: February 25, 2022, 6:29 AM