• Helena, right, and her brother Bodia, from Lviv, wait at the Medyka border crossing in eastern Poland. AFP
    Helena, right, and her brother Bodia, from Lviv, wait at the Medyka border crossing in eastern Poland. AFP
  • A brother and sister share a bowl of soup after they and their mother fled the Russian invasion of Ukraine and crossed the border at Medyka, Poland. Reuters
    A brother and sister share a bowl of soup after they and their mother fled the Russian invasion of Ukraine and crossed the border at Medyka, Poland. Reuters
  • Nadia, a Ukrainian woman, walks around with her baby in a car park in Przemysl, Poland as she waits for help with transport and accommodation. Reuters
    Nadia, a Ukrainian woman, walks around with her baby in a car park in Przemysl, Poland as she waits for help with transport and accommodation. Reuters
  • A woman searches through donated clothes for useful items after she and her children fled the Russian invasion in Ukraine and crossed the border in Medyka, Poland. Reuters
    A woman searches through donated clothes for useful items after she and her children fled the Russian invasion in Ukraine and crossed the border in Medyka, Poland. Reuters
  • Oksana, 30, holds a seven-day-old child after arriving by bus at a rendezvous point organised to help Ukrainian refugees with accommodation and transport to different cities in Poland. Reuters
    Oksana, 30, holds a seven-day-old child after arriving by bus at a rendezvous point organised to help Ukrainian refugees with accommodation and transport to different cities in Poland. Reuters
  • Refugees wait for help in Przemysl, Poland. Reuters
    Refugees wait for help in Przemysl, Poland. Reuters
  • People wait in a Polish car park to help refugees arriving from Ukraine. Reuters
    People wait in a Polish car park to help refugees arriving from Ukraine. Reuters
  • A father kisses his daughter after she, her mother and grandmother fled from the Russian invasion in Ukraine and crossed the border in Medyka, Poland. Reuters
    A father kisses his daughter after she, her mother and grandmother fled from the Russian invasion in Ukraine and crossed the border in Medyka, Poland. Reuters
  • Refugees wait for help in Przemysl, Poland. Reuters
    Refugees wait for help in Przemysl, Poland. Reuters
  • Ukrainian refugees in the town of Maroz near Olsztyn, Poland. EPA
    Ukrainian refugees in the town of Maroz near Olsztyn, Poland. EPA
  • A Ukrainian refugee in the town of Maroz, Poland. EPA
    A Ukrainian refugee in the town of Maroz, Poland. EPA
  • Ukrainian refugees in the town of Maroz, northern Poland. EPA
    Ukrainian refugees in the town of Maroz, northern Poland. EPA
  • Hospital employees and volunteers make hundreds of beds to prepare for an influx of Ukrainian refugees in Rzeszow, Poland. AP
    Hospital employees and volunteers make hundreds of beds to prepare for an influx of Ukrainian refugees in Rzeszow, Poland. AP
  • Ukrainian refugees who arrived by evening train from Kiev to Warsaw are helped at the Warszawa Wschodnia railway station in the Polish capital. EPA
    Ukrainian refugees who arrived by evening train from Kiev to Warsaw are helped at the Warszawa Wschodnia railway station in the Polish capital. EPA
  • Ukrainian refugees arrive by train from Kiev at the Warszawa Wschodnia station in Warsaw. EPA
    Ukrainian refugees arrive by train from Kiev at the Warszawa Wschodnia station in Warsaw. EPA
  • Ukrainian refugees arrive by train from Kiev to Warsaw, Poland. EPA
    Ukrainian refugees arrive by train from Kiev to Warsaw, Poland. EPA
  • Ukrainian refugees arrive from the Medyka border crossing in eastern Poland. AFP
    Ukrainian refugees arrive from the Medyka border crossing in eastern Poland. AFP
  • A man hugs a child at the Polish-Ukrainian border crossing in Medyka, Poland. Getty
    A man hugs a child at the Polish-Ukrainian border crossing in Medyka, Poland. Getty

Women and children lead exit from Ukraine as refugees surge into Poland


Jamie Prentis
  • English
  • Arabic

Live updates: follow the latest news on Russia-Ukraine

From his cashmere shop in Kharkiv, north-east Ukraine, Dara Zabullah viewed the Russian troop build-up on the border less than 50 kilometres away with increasing trepidation.

Then, less than a week ago, he left the city, becoming one of the tens of thousands of people who fled across the border into Poland after Russia plunged Europe back into war.

Mr Zabullah says his shop has not been hit by rocket fire so far, despite the Russian military pummelling Kharkiv with artillery — as it has done in many other parts of Ukraine.

I said to my friend: 'One time we lost our homeland. This is the second time'
Dara Zabullah,
Afghan resident of Kharkiv

It is the second time that the 22-year-old has been forced to leave his home. Originally from Afghanistan, he moved to Ukraine five years ago to study.

On a frigid early morning, he arrived in the small Polish border village of Korczowa.

“It’s very hard to explain what’s going on inside me,” Mr Zabullah says. He loves Ukraine, describing it as the most beautiful country in the world, but has now been forced to move on.

“I said to my friend: 'One time we lost our homeland. This is the second time',” Mr Zabullah says.

“I can speak the Ukrainian language like my native language. I have more [Ukrainian] friends than Afghan friends. The people I lived with, they are all Ukrainians.”

About 120,000 people have fled from Ukraine in recent days following the attack by Russia.

The Polish authorities have quickly moved to set up reception centres in border areas and have eased entry restrictions.

At dawn in Korczowa, the village is empty except for the social club — a hive of activity, where the Polish Red Cross, fire service, police and others are working to support refugees.

Arrivals register with the authorities and are given food and drinks. Exhausted after lengthy queues on the Ukrainian side of the border, Some sleep upstairs where mattresses have been placed across the floor.

They are also given help to find accommodation in the country, although many have been met by family members or friends.

  • No 10 Downing Street in London is lit blue and yellow in solidarity with Ukraine after the Russian invasion. EPA
    No 10 Downing Street in London is lit blue and yellow in solidarity with Ukraine after the Russian invasion. EPA
  • A protest banner outside Brandenburg Gate in Berlin, which is also lit up in the colours of the Ukrainian flag. Reuters
    A protest banner outside Brandenburg Gate in Berlin, which is also lit up in the colours of the Ukrainian flag. Reuters
  • People show solidarity with the people of Ukraine outside the Colosseum in Rome. AP Photo
    People show solidarity with the people of Ukraine outside the Colosseum in Rome. AP Photo
  • The Cinquantenaire Arch lit up on the sidelines of a special meeting of the European Council to discuss the Ukrainian crisis, in Brussels. Bloomberg
    The Cinquantenaire Arch lit up on the sidelines of a special meeting of the European Council to discuss the Ukrainian crisis, in Brussels. Bloomberg
  • Oslo City Hall is illuminated in Norway. Reuters
    Oslo City Hall is illuminated in Norway. Reuters
  • The SIS Building in central London, home to intelligence services, is lit up in an expression of solidarity with Ukraine. PA
    The SIS Building in central London, home to intelligence services, is lit up in an expression of solidarity with Ukraine. PA
  • Erasmus Bridge in Rotterdam, the Netherlands. EPA
    Erasmus Bridge in Rotterdam, the Netherlands. EPA
  • The Foreign Office in central London displays the colours of the Ukrainian flag. PA
    The Foreign Office in central London displays the colours of the Ukrainian flag. PA
  • Sarajevo City Hall floodlit in blue and yellow in Bosnia. AFP
    Sarajevo City Hall floodlit in blue and yellow in Bosnia. AFP
  • The Queen Elizabeth II Centre in central London. PA
    The Queen Elizabeth II Centre in central London. PA
  • St George's Hall in Liverpool, England. PA
    St George's Hall in Liverpool, England. PA

Mr Zabullah is considering going to Germany to get help from the Afghan community there. He is one of the few men arriving at the reception centre — Ukrainian men aged 18-60 have been stopped from leaving the country and are being urged to fight.

It means that many arrivals are mothers with their children.

These include Ivanka from Ukraine's Lviv region. “If I was alone with my husband, I would not leave. But with four children, the air raid sirens were too much for all of them,” she says.

She and her children, one of whom is disabled, were driven to within 5 kilometres of the border by a family friend. They will now go to Warsaw, where her sister lives.

Ivanka says she never expected Russia to carry out military action in western Ukraine.

“Donetsk, ok, maybe,” she said in reference to the contested territory in eastern Ukraine. But never this part of Ukraine,” she says.

  • Ukrainian fighters test an automatic grenade launcher taken from a destroyed Russian infantry vehicle in Kharkiv. AFP
    Ukrainian fighters test an automatic grenade launcher taken from a destroyed Russian infantry vehicle in Kharkiv. AFP
  • Refugees from Ukraine rest after arriving at a railway station in Przemysl, Poland. AP
    Refugees from Ukraine rest after arriving at a railway station in Przemysl, Poland. AP
  • People walk down 17th June Street in Berlin before a rally against Russia’s invasion of Ukraine. AP
    People walk down 17th June Street in Berlin before a rally against Russia’s invasion of Ukraine. AP
  • Vitali Klitschko, Mayor of Kiev and former heavyweight boxing champion, right, and his brother, Wladimir. AP
    Vitali Klitschko, Mayor of Kiev and former heavyweight boxing champion, right, and his brother, Wladimir. AP
  • Khreshchatyk, Kiev’s main street, lies empty as a curfew comes into effect. AP
    Khreshchatyk, Kiev’s main street, lies empty as a curfew comes into effect. AP
  • Ukrainian President Volodymyr Zelenskyy speaks to the nation from Kiev. AP
    Ukrainian President Volodymyr Zelenskyy speaks to the nation from Kiev. AP
  • On February 27, the seventh anniversary of the assassination of opposition leader Boris Nemtsov, a note stating ‘No to war!’ is placed among flowers on the central Moscow bridge on which he was shot. AFP
    On February 27, the seventh anniversary of the assassination of opposition leader Boris Nemtsov, a note stating ‘No to war!’ is placed among flowers on the central Moscow bridge on which he was shot. AFP
  • A member of the Ukrainian forces, wearing the Guy Fawkes mask popularised by Anonymous, patrols central Kiev. AFP
    A member of the Ukrainian forces, wearing the Guy Fawkes mask popularised by Anonymous, patrols central Kiev. AFP
  • Sviatoslav Yurash, 26, a politician from President Volodymyr Zelenskyy’s Servant of the People party, poses with his assault rifle as he patrols Kiev. AFP
    Sviatoslav Yurash, 26, a politician from President Volodymyr Zelenskyy’s Servant of the People party, poses with his assault rifle as he patrols Kiev. AFP
  • A Ukrainian serviceman and his dog look at smoke from a burning fuel storage depot after a Russian missile attack near Kiev. EPA
    A Ukrainian serviceman and his dog look at smoke from a burning fuel storage depot after a Russian missile attack near Kiev. EPA
  • A refugee who fled conflict in Ukraine rests at a railway station after arriving in Zahony, Hungary. AP
    A refugee who fled conflict in Ukraine rests at a railway station after arriving in Zahony, Hungary. AP
  • A refugee boy who fled Ukraine cries at the railway station in Zahony, Hungary. AP
    A refugee boy who fled Ukraine cries at the railway station in Zahony, Hungary. AP
  • Civil defence members eat during a break at City Hall in Kiev. AP
    Civil defence members eat during a break at City Hall in Kiev. AP
  • An Indian student is embraced by his family at Chennai Airport after returning from Ukraine. EPA
    An Indian student is embraced by his family at Chennai Airport after returning from Ukraine. EPA
  • Smoke is seen rising from behind buildings following bombings in Kiev. Getty
    Smoke is seen rising from behind buildings following bombings in Kiev. Getty
  • An armed civil defence woman holds a Kalashnikov assault rifle while patrolling an empty street in Kiev. AP
    An armed civil defence woman holds a Kalashnikov assault rifle while patrolling an empty street in Kiev. AP
  • A woman fleeing from Ukraine cries as she waits to be taken to a shelter in Zahony, Hungary. Reuters
    A woman fleeing from Ukraine cries as she waits to be taken to a shelter in Zahony, Hungary. Reuters
  • Ukrainian refugees cross the Romanian border at Siret, northern Romania. EPA
    Ukrainian refugees cross the Romanian border at Siret, northern Romania. EPA
  • A residential building damaged by shelling in Kharkiv, north-eastern Ukraine. AFP
    A residential building damaged by shelling in Kharkiv, north-eastern Ukraine. AFP
  • Apartments damaged by shelling in Kharkiv. AFP
    Apartments damaged by shelling in Kharkiv. AFP
  • A girl protests against Russia's military operation in Ukraine, in front of the Russian embassy in Tel Aviv. AFP
    A girl protests against Russia's military operation in Ukraine, in front of the Russian embassy in Tel Aviv. AFP
  • Young women protest in Tbilisi, Georgia with their hands painted in the colors of the Ukrainian flag. Getty
    Young women protest in Tbilisi, Georgia with their hands painted in the colors of the Ukrainian flag. Getty
  • Supplies for Ukrainian refugees at one of three camps set up at the MoldExpo exhibition center, in Chisinau, Moldova. EPA
    Supplies for Ukrainian refugees at one of three camps set up at the MoldExpo exhibition center, in Chisinau, Moldova. EPA
  • Police detain a demonstrator during a protest against Russia's incursion into Ukraine in St Petersburg. AP
    Police detain a demonstrator during a protest against Russia's incursion into Ukraine in St Petersburg. AP
  • A man waits at a bus stop in St Petersburg, which has been with a painted in the colours of Ukraine's national flag. EPA
    A man waits at a bus stop in St Petersburg, which has been with a painted in the colours of Ukraine's national flag. EPA
  • Russian ground forces approaching Nova Kakhovka, southern Ukraine. AP
    Russian ground forces approaching Nova Kakhovka, southern Ukraine. AP
  • A woman holds her daughter's hand as they arrive by bus from the Polish-Ukrainian border. Getty
    A woman holds her daughter's hand as they arrive by bus from the Polish-Ukrainian border. Getty
  • A man drives his car full of food supplies to deliver to the Ukrainian side of the border, where thousands wait to enter Poland. Getty
    A man drives his car full of food supplies to deliver to the Ukrainian side of the border, where thousands wait to enter Poland. Getty
  • Refugees arrive with buses from the Medyka pedestrian border crossing, in Przemsyl, eastern Poland. AFP
    Refugees arrive with buses from the Medyka pedestrian border crossing, in Przemsyl, eastern Poland. AFP
  • People gather to catch a train and leave Ukraine for neighboring countries at the railway station in Lviv, western Ukraine. AP
    People gather to catch a train and leave Ukraine for neighboring countries at the railway station in Lviv, western Ukraine. AP
  • Cars form a line that stretches 35 kilometres from the Shehyni border crossing to Poland as people try to flee Russia's military operation against Ukraine. Reuters
    Cars form a line that stretches 35 kilometres from the Shehyni border crossing to Poland as people try to flee Russia's military operation against Ukraine. Reuters
  • Helena, right, and her brother Bodia, left, from Lviv, wait at the Medyka border crossing in eastern Poland. AFP
    Helena, right, and her brother Bodia, left, from Lviv, wait at the Medyka border crossing in eastern Poland. AFP
  • A Ukrainian soldier walks past debris of a burning military truck, on a street in Kiev. AP
    A Ukrainian soldier walks past debris of a burning military truck, on a street in Kiev. AP
  • People run for cover during the shelling on the city of Kiev. AP
    People run for cover during the shelling on the city of Kiev. AP
  • A child refugee who fled the conflict in Ukraine covers her face in the event hall of a hotel offering shelter in Siret, Romania. AP
    A child refugee who fled the conflict in Ukraine covers her face in the event hall of a hotel offering shelter in Siret, Romania. AP
  • Ukrainian President Volodymyr Zelenskyy holding a briefing in Kyiv. He said that Azerbaijan's President Ilham Aliyev and Turkey's Recep Tayyip Erdogan have suggested talks with Russia, which 'can only be welcomed'. AFP
    Ukrainian President Volodymyr Zelenskyy holding a briefing in Kyiv. He said that Azerbaijan's President Ilham Aliyev and Turkey's Recep Tayyip Erdogan have suggested talks with Russia, which 'can only be welcomed'. AFP
  • Ukraine's ambassador to the US, Oksana Markarova, at a news conference in the embassy of Ukraine, Washington. AP
    Ukraine's ambassador to the US, Oksana Markarova, at a news conference in the embassy of Ukraine, Washington. AP
  • Manchester City footballers wear t-shirts in support of Ukraine before a match. Reuters
    Manchester City footballers wear t-shirts in support of Ukraine before a match. Reuters
  • Ukrainian refugees arrive in Warsaw by train from Kiev. EPA
    Ukrainian refugees arrive in Warsaw by train from Kiev. EPA
  • A woman waves a Ukrainian flag during a rally in Times Square, New York City. AFP
    A woman waves a Ukrainian flag during a rally in Times Square, New York City. AFP
  • A man sits next to his dogs in an underground car park turned into a bomb shelter during an air raid alert in Kiev. AP
    A man sits next to his dogs in an underground car park turned into a bomb shelter during an air raid alert in Kiev. AP
  • A woman sleeps on chairs in a Kiev bomb shelter. AP
    A woman sleeps on chairs in a Kiev bomb shelter. AP
  • A satellite image with overlaid graphics shows military vehicles alongside the Chernobyl Nuclear Power Plant. Reuters
    A satellite image with overlaid graphics shows military vehicles alongside the Chernobyl Nuclear Power Plant. Reuters
  • A satellite image shows the effects of shelling in open fields along Soborna Street in the north-east suburbs of Kharkiv. Reuters
    A satellite image shows the effects of shelling in open fields along Soborna Street in the north-east suburbs of Kharkiv. Reuters
  • A big fire at a petroleum storage depot after a Russian missile attack, in Vasylkiv, near Kiev. EPA
    A big fire at a petroleum storage depot after a Russian missile attack, in Vasylkiv, near Kiev. EPA
  • Ukrainian servicemen take positions at a military airbase in the Kyiv region. Reuters
    Ukrainian servicemen take positions at a military airbase in the Kyiv region. Reuters

At the Korczowa-Kravovets border, cars line the hard shoulder for more than a kilometre on the Polish side. They are owned by people waiting for family members or friends crossing from Ukraine.

On Saturday morning, many said they had slept in their cars overnight and endured a nervous wait. Extensive queues, sometimes lasting days, have been reported on the Ukrainian side.

One of those waiting was Roman, who is Ukrainian but works in the Czech Republic. He was picking up his Belarusian wife, Marina, who has lived in Ukraine for many years, and their daughter Camilla, 2. It will be only the third time father and daughter have met.

They arrived with little more than a buggy, after leaving Khmelnytskyi in western Ukraine. Marina said the town was not attacked, but adds: “I am happy I was able to escape; the decision was easy. It doesn’t matter if you are rich or you are poor ― everyone is running away.”

In Przemysl, a town about 15km west of another border crossing, Ukrainians have poured in through the train station. Inside the terminal, exhausted families rest on seats while volunteers and officials give out food and essential supplies. Drivers advertise free lifts.

It is estimated that four times the normal daily number of passengers arrived on Saturday alone.

But trains are still running the other way, into Ukraine. The passengers are mostly men returning to Ukraine to protect their country.

One of them, a 21-year-old who was born in Ukraine but has lived in Poland with his family for eight years, said, if anything, he was late for the war — referring to the fact that the fighting had been raging for several days.

“I have friends there, I have to go,” he said while waiting for his train.

He said it was normal to perhaps be a little bit scared — “we go somewhere where people kill other people”.

Back at the Korczowa-Kravovets border is Ivana, a mother of three, who has strong ties to Poland and lives about 15km inside the Ukrainian border. Her youngest daughter was born in Poland, and they were waiting to be picked up by Ivana’s Warsaw-based sister. She came to Poland for the sake of the children, leaving her husband behind.

“He will fight. If he doesn’t fight, they will come for you,” she said, referring to Russia and its threat to Europe.

While you're here
if you go

The flights

Etihad, Emirates and Singapore Airlines fly direct from the UAE to Singapore from Dh2,265 return including taxes. The flight takes about 7 hours.

The hotel

Rooms at the M Social Singapore cost from SG $179 (Dh488) per night including taxes.

The tour

Makan Makan Walking group tours costs from SG $90 (Dh245) per person for about three hours. Tailor-made tours can be arranged. For details go to www.woknstroll.com.sg

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

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MATCH INFO

Liverpool 2 (Van Dijk 18', 24')

Brighton 1 (Dunk 79')

Red card: Alisson (Liverpool)

RESULT

RS Leipzig 3 

Marcel Sabitzer 10', 21'

Emil Forsberg 87'

Tottenham 0

 

Martin Sabbagh profile

Job: CEO JCDecaux Middle East

In the role: Since January 2015

Lives: In the UAE

Background: M&A, investment banking

Studied: Corporate finance

Updated: February 27, 2022, 12:20 PM