Live updates: follow the latest news on Russia-Ukraine
Ukrainian President Volodymyr Zelenskyy on Wednesday mocked Moscow's insistence that the war against his nation was going well, asking how Vladimir Putin could have approved a plan that involved so many Russians dying.
Mr Putin on Tuesday said Russia would achieve all of its "noble" aims and "rhythmically and calmly" continue what it calls a special military operation.
Moscow said on March 25, its most recent update, that 1,351 soldiers had been killed since the start of the campaign. Ukraine says the real number is closer to 20,000.
"In Russia it was once again said that their so-called 'special operation' is supposedly going according to plan," Mr Zelenskyy said in his regular video address.
"But to be honest, no one in the world understands how such a plan could even come about.
"How could a plan that provides for the death of tens of thousands of their own soldiers in a little more than a month of war, come about? Who could approve such a plan?"
Russia's initial offensive towards Kyiv failed to seize the capital from Ukrainian control and western governments have spoken of low morale among its troops, with Moscow thought to be turning to mercenaries and recruits from a disputed region of Moldova to shore up numbers.
Ukraine is now bracing for a renewed offensive in the south and east of the region as Russia tries to conquer the city of Mariupol to establish a link between the annexed Crimean peninsula and separatist regions of eastern Ukraine.
Mr Putin used his first public comments on the war in a week to say he was confident that his army would achieve its goals in Ukraine, where the Kremlin claims it is neutralising threats to Russia.
But Mr Zelenskyy asked how many dead Russian soldiers would be acceptable to Mr Putin, giving a range of tens of thousands to hundreds of thousands.
Moscow had lost more men in 48 days since the war started than in the 10-year Afghan war from 1979 to 1989, he said.
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A boy rides a bicycle past a house that was damaged by shelling in Andriivka village, not far from Kyiv. EPA -

A destroyed residential building in Mariupol, south-eastern Ukraine. Reuters -

Firefighters at work on the outskirts of Kharkiv, north-east Ukraine. EPA -

A torn Ukrainian flag in front of a ruined Mariupol apartment building. Reuters -

Residents who cleared debris after Russian shelling eat lunch outside a damaged building in Makariv, near Kyiv. EPA -
Children play with a therapeutic dog at a shelter organised by volunteers in Zaporizhzhya, Ukraine. Reuters -

A girl stands by the door of a bunker in Severodonetsk, in eastern Ukraine's Donbas region, as Russian troops intensify a campaign to take the strategic port city of Mariupol. AFP -
A firefighter at work following a missile attack near Kharkiv International Airport. Reuters -

A Ukrainian fighter walks in front of a destroyed house in Bohdanivka village, north-east of Kyiv. AFP -
Two women hug outside a heavily damaged apartment block following an artillery attack in Kharkiv. Reuters -

Ukrainian soldiers guard the village of Barvinkove, as Russia's invasion on Ukraine continues. Reuters -

Leonid Serdiuchenko, a Ukrainian commander, stands next to destroyed vehicles outside Barvinkove. Reuters -

A woman carries the portrait of Dmytro Stefienko, 32, a civilian killed during the war, during his funeral in Bucha, Ukraine. AP -

A Russian soldier collects weapons from inside the Mariupol drama theatre in Ukraine. AFP -

Relatives and friends attend the funeral of Andriy Matviychuk, 37, who served as a territorial defence soldier, who was captured and killed by the Russian army in Bucha, Ukraine. AP -

Anatoliy Morykin, 45, left, mourns the death of his mother, Valentyna Morykina, 82, who died in a retirement home in Bucha during the Russian invasion. AP -

Nadiya, 65, shows a hole in a wall of a building after shelling in Zalissya, Ukraine. EPA -

A booby trap found by locals near their home in Zalissya. EPA -

Debris of a school bus near a damaged school that was a base for Russian troops in Bohdanivka, Ukraine. EPA -

A man examines the debris of a destroyed Russian tank in Bohdanivka. EPA -

President Joe Biden speaks to the media before boarding Air Force One at Des Moines International Airport, en route to Washington. AP -

Valentina Saroyan sits in the basement of a school in Yahidne, near Chernihiv, Ukraine. AP -

Vasyl Cherepenko stands next to a mass grave at a cemetery in Yahidne, near Dnipro, Ukraine. AP -

Oksana, second from left, and Yevhen, right, talk with police officers next to their apartment building damaged by shelling in Irpin, Ukraine. AP -

Women bid farewell to relatives as they leave the Slovyansk central station in the Donbas region. AFP -

The partially destroyed Mariupol drama theatre in Ukraine, hit on March 16 by an air strike. AFP -

A man embraces his wife as she prepares to board a train at Slovyansk central station in the Donbas region. AFP -

A woman walks through a damaged apartment building after a Russian attack in Kharkiv, Ukraine. AP -

A missile pierces the road in front of the Kharkiv Regional State Administration building amid Russia's attack on Ukraine. Reuters -

A boy walks by unexploded Russian shells in the village of Andriyivka close to Kyiv, Ukraine. AP -

Ukrainian tanks move down a street in Irpin, on the outskirts of Kyiv. AP -

A man walks past a storage place for burned armed vehicles and cars, on the outskirts of Kyiv. AP -

Local residents stand on top of a Russian tank on the outskirts of Kyiv. AP -

Ukrainian families, who have fled Kherson amid the Russian invasion, watch a dolphin show at a hotel in Odesa, Ukraine. Reuters -

Residents stand outside their apartments as shops burn after a Russian attack in Kharkiv, Ukraine. AP -

Irina Szymanska holds her baby in a temporary shelter at the central train station for displaced people heading to Poland in Lviv, Ukraine. Getty Images -

A man walks in his yard, damaged by shelling, in the village of Andriivka, Ukraine. EPA -

Sixty-two-year-old Luba hugs a Ukrainian servicewoman in Andriivka. EPA -

A woman washes clothes in the yard of a ruined house in Andriivka. EPA -

Russian soldiers patrol a street in Volnovakha, in the self-proclaimed Donetsk People's Republic. The picture was taken during a trip organised by the Russian military. AFP -

Russian mine clearers search for explosive objects in a building the Russian authorities say was damaged by Ukrainian shelling. AFP -

A woman reads a book as residents find shelter from shelling in a metro station in Kharkiv. Reuters -

Firefighters try to contain a fire at a plant in Kharkiv following Russian shelling. Reuters -

Farm owner Zlobina Lubov tends to her animals in the village of Malaya Rohan, Ukraine. Reuters -

A bathtub is seen inside a building that was heavily damaged by shelling in Kharkiv. Reuters -

A man looks out of his window, amid Russia's invasion of Ukraine, in Borodianka. Reuters -

Soldiers 'came to my house and said go to the basement' Zinaida Makishaiva, 82, said, before they started to shoot around her. 'God saved my life,' she said. Reuters -

A mother waits for police officers to exhume the body of her son from a well at a fuel station in Buzova, Kyiv region. According to the head of the village, he was killed by Russian soldiers. Reuters
Mr Zelenskyy said that while some had made fun of the Russians, their failures in the field and inferior technology, their opponents were not all hopeless.
"We must understand that not all Russian tanks are stuck in fields, not all enemy soldiers simply flee the battlefield and not all of them are conscripts who do not know how to hold weapons properly," he said.
"This does not mean that we should be afraid of them. This means that we must not diminish the accomplishments of our fighters, our army."
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
Ireland v Denmark: The last two years
Denmark 1-1 Ireland
7/06/19, Euro 2020 qualifier
Denmark 0-0 Ireland
19/11/2018, Nations League
Ireland 0-0 Denmark
13/10/2018, Nations League
Ireland 1 Denmark 5
14/11/2017, World Cup qualifier
Denmark 0-0 Ireland
11/11/2017, World Cup qualifier
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Women’s T20 World Cup Asia Qualifier
ICC Academy, November 22-28
UAE fixtures
Nov 22, v Malaysia
Nov 23, v Hong Kong
Nov 25, v Bhutan
Nov 26, v Kuwait
Nov 28, v Nepal
ICC T20I rankings
14. Nepal
17. UAE
25. Hong Kong
34. Kuwait
35. Malaysia
44. Bhutan
UAE squad
Chaya Mughal (captain), Natasha Cherriath, Samaira Dharnidharka, Kavisha Egodage, Mahika Gaur, Priyanjali Jain, Suraksha Kotte, Vaishnave Mahesh, Judit Peter, Esha Rohit, Theertha Satish, Chamani Seneviratne, Khushi Sharma, Subha Venkataraman
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
The%20specs
HIJRA
Starring: Lamar Faden, Khairiah Nathmy, Nawaf Al-Dhufairy
Director: Shahad Ameen
Rating: 3/5
Globalization and its Discontents Revisited
Joseph E. Stiglitz
W. W. Norton & Company
On Women's Day
Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?
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Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'
The Details
Article 15
Produced by: Carnival Cinemas, Zee Studios
Directed by: Anubhav Sinha
Starring: Ayushmann Khurrana, Kumud Mishra, Manoj Pahwa, Sayani Gupta, Zeeshan Ayyub
Our rating: 4/5
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.
Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.
“Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.
Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.
“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.
Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.
From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.
Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.
BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.
Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.
Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.
“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.
Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.
“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.
“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”
The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”
While you're here
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Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Find the right policy for you
Don’t wait until the week you fly to sign up for insurance – get it when you book your trip. Insurance covers you for cancellation and anything else that can go wrong before you leave.
Some insurers, such as World Nomads, allow you to book once you are travelling – but, as Mr Mohammed found out, pre-existing medical conditions are not covered.
Check your credit card before booking insurance to see if you have any travel insurance as a benefit – most UAE banks, such as Emirates NBD, First Abu Dhabi Bank and Abu Dhabi Islamic Bank, have cards that throw in insurance as part of their package. But read the fine print – they may only cover emergencies while you’re travelling, not cancellation before a trip.
Pre-existing medical conditions such as a heart condition, diabetes, epilepsy and even asthma may not be included as standard. Again, check the terms, exclusions and limitations of any insurance carefully.
If you want trip cancellation or curtailment, baggage loss or delay covered, you may need a higher-grade plan, says Ambareen Musa of Souqalmal.com. Decide how much coverage you need for emergency medical expenses or personal liability. Premium insurance packages give up to $1 million (Dh3.7m) in each category, Ms Musa adds.
Don’t wait for days to call your insurer if you need to make a claim. You may be required to notify them within 72 hours. Gather together all receipts, emails and reports to prove that you paid for something, that you didn’t use it and that you did not get reimbursed.
Finally, consider optional extras you may need, says Sarah Pickford of Travel Counsellors, such as a winter sports holiday. Also ensure all individuals can travel independently on that cover, she adds. And remember: “Cheap isn’t necessarily best.”
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