Live updates: follow the latest news on Russia-Ukraine
Ukrainian President Volodymyr Zelenskyy addressed the US Congress on Wednesday to appeal for a no-fly zone imposed by Nato to resist the Russian onslaught as the United Nations top court ruled the war had no justification in international law.
Mr Zelenskyy cited Pearl Harbor and the terror attacks of September 11 on Wednesday as he appealed to the US Congress to do more to help Ukraine’s fight against Russia.
“We need you right now,” he said, adding, “I call on you to do more.”
"Last night Russian forces continued shelling Ukrainian territory, our peaceful cities and citizens. Kharkiv and the region, as well as Odesa's shore were bombed. They fired missiles on Kyiv, on civil infrastructure in Zaporizhzhia. As of today this morning, 103 children have been killed."
As ceasefire negotiations ground on, statements from the two sides suggested room for their talks to make progress as reports said a 15 point peace plan had been shared with the two sides.
Russian Foreign Minister Sergey Lavrov said a neutral military status for Ukraine was being “seriously discussed” at the “business-like” talks, while Mr Zelenskyy earlier described Moscow's demands for ending the war as becoming “more realistic.”
The UN International Court of Justice (ICJ) in The Hague ordered Russia to stop its invasion on Wednesday after ruling there was no evidence to support the Kremlin’s justifications accusing Ukraine of committing genocide against Russian-speakers in the eastern regions.
The ruled was backed by 13 votes to two that “the Russian Federation shall immediately suspend military operations that it commenced on 24 February 2022 in the territory of Ukraine”. Russian and Chinese judges on the court voted against the provisional order.
A member of a delegation of European leaders that travelled to Ukraine said the country needs a faster supply of weapons more than anything else to be able to protect itself from Russia’s attacks.
The Czech Republic’s prime minister Petr Fiala had journeyed o the conflict-hit Ukrainian capital by train with his Polish and Slovenian counterparts in an attempt to show solidarity with Ukraine, despite concerns about risks to their security while travelling through a war zone.
On his return, Mr Fiala expressed his admiration for the “brave struggle” of the Ukrainian people and said he had made the visit to “let them know that they are not alone”.
While sanctions on Russia and humanitarian aid were discussed with President Zelenskyy, so too was military and diplomatic support.
“Ukrainians are fighting extremely bravely, smartly and strategically. But they have a chance only if western countries provide them with enough military equipment,” Mr Fiala said.
Nato member states have sent military equipment to Ukraine, but the military alliance insists it has no intention of sending its soldiers there.
"We need to step up the supplies and involve as many countries as possible," said Mr Fiala, adding that Ukraine needed above all anti-tank and anti-aircraft missiles.
"And it needs to be done fast because in two weeks' time it may be too late. This has to be done within days."
Poland, the Czech Republic and Slovenia are all members of the EU and Nato. Although the three leaders spoke to European Council President Charles Michel upon their return, officials in Brussels cast the visit as something the prime ministers had undertaken on their own.
Mr Zelenskyy voiced his appreciation for the show of support from members of the EU, which he hopes Ukraine will one day be able to join.
European Commission spokesman, Eric Mamer, did not criticise the visit, but said that “solidarity is expressed in different ways through different channels”.
“Our solidarity with Ukraine is absolute. It has been repeated on numerous occasions. But more importantly, it is extremely tangible,” he said.
Speaking from Kyiv on Tuesday, Polish Prime Minister Mateusz Morawiecki said: “It is here, in war-torn Kyiv, that history is being made. It is here, that freedom fights against the world of tyranny. It is here that the future of us all hangs in the balance.”
Defence ministers gathered in Brussels for a Nato summit on the conflict, where Jens Stoltenberg, the Secretary General, said the dangers of escalation remained the most important factor in formulating a response. "We see destruction, we see human suffering in Ukraine but this can become even worse if Nato took actions that actually turned this into full-fledged war between Nato and Russia," he said.
Lloyd Austin, the US Secretary for Defence, said the summit would demonstrate unity within the Atlantic Alliance. "We remain united in our support of Ukraine and and we condemn Russia's unprovoked and unjustified invasion into Ukraine," he said. "And so Ukraine has a legitimate and sovereign government, and certainly we support their ability to defend themselves and we'll continue to support them going forward."
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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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Sheikh Zayed's poem
When it is unveiled at Abu Dhabi Art, the Standing Tall exhibition will appear as an interplay of poetry and art. The 100 scarves are 100 fragments surrounding five, figurative, female sculptures, and both sculptures and scarves are hand-embroidered by a group of refugee women artisans, who used the Palestinian cross-stitch embroidery art of tatreez. Fragments of Sheikh Zayed’s poem Your Love is Ruling My Heart, written in Arabic as a love poem to his nation, are embroidered onto both the sculptures and the scarves. Here is the English translation.
Your love is ruling over my heart
Your love is ruling over my heart, even a mountain can’t bear all of it
Woe for my heart of such a love, if it befell it and made it its home
You came on me like a gleaming sun, you are the cure for my soul of its sickness
Be lenient on me, oh tender one, and have mercy on who because of you is in ruins
You are like the Ajeed Al-reem [leader of the gazelle herd] for my country, the source of all of its knowledge
You waddle even when you stand still, with feet white like the blooming of the dates of the palm
Oh, who wishes to deprive me of sleep, the night has ended and I still have not seen you
You are the cure for my sickness and my support, you dried my throat up let me go and damp it
Help me, oh children of mine, for in his love my life will pass me by.
The biog
Full name: Aisha Abdulqader Saeed
Age: 34
Emirate: Dubai
Favourite quote: "No one has ever become poor by giving"
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
RESULT
Brazil 2 Croatia 0
Brazil: Neymar (69'), Firmino (90' 3)
The specs: 2019 Audi A8
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Squid Game season two
Director: Hwang Dong-hyuk
Stars: Lee Jung-jae, Wi Ha-joon and Lee Byung-hun
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Safety 'top priority' for rival hyperloop company
The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.
He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.
“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.
“Only once the system has been certified and approved will it move people,” he said.
HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon.
With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.
War 2
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