Despair turns to cheer, tears are wiped away and empty stomachs are filled at Poland’s main foot crossing point into Ukraine.
The emotions at Medyka are as varied as the people who transit the short path either back to war or to escape from it.
The route is lined with gazebos manned by volunteers from around the world offering hot food, sweets, tea and information on housing and onward travel.
Exhausted mothers, pushing prams with toddlers trailing, gratefully take the proffered sandwiches or paper cups filled with jarzynowa potato salad. Their looks of joy are tempered by sorrow at leaving behind husbands and sons, not knowing when or if they will see them again.
There are a few men, one a foreign fighter returning back to Georgia after witnessing rape and child killings in Bucha. There are farmers eager to return to grow potatoes to feed their country. A wife who cannot bear to be separated from her husband any longer, despite their city being under missile attack – “better that we die together than we continuing living apart,” she told The National.
‘Better die together’
About 10 missiles struck the city of Dnipro in the centre of Ukraine last week. It is dangerous, admits Elea Serebriakova, 39, but the emotional drain of being apart from her partner and parents was too great after she fled the country a month ago.
“It is better to die together than be apart. It is unbearable” she said. “It is very tough emotionally; it’s very hard to be separated from my husband. It is safe here in Poland, but now I want to be with him in Dnipro.”
She left after the Russians bombed, then seized, the Zaporizhzhia nuclear power station in early March. “We were very scared then, but now I want to go back and support my people because the Russians are planning to attack.” For a moment she paused, tears glistening in her eyes. “The Russians are so stupid – stupid – to come to Ukraine.”
The secretary
Olga Pylup’s first act on entering Poland was to use the sink next to the outdoor Portaloos to scrub her hands. It was perhaps a step in erasing the memory of war.
There was very little left for her in the city of Svatove in the Luhansk region of eastern Ukraine after it was occupied by the Russian-backed LNR separatists.
Twice the townspeople had united in protest against the LNR only for Russian troops to intervene.
A few months earlier, she had left her job as a secretary to look after her dying father. Then the invasion came.
“It was really hard to find food. All the shops had left was bread and mayonnaise. Prices were four times higher. There was no internet, no TV. It was like a jail. And I did not want to live under the LNR separatists.”
Olga, 43, managed to get on a bus convoy heading west. She was lucky. A day later, a similar convoy was struck and two people killed.
Where was she heading now? Ireland, she responded. Her clean fingers danced over her phone to find precisely where. “Limerick,” she pronounced with a strong Ukrainian accent. “My mother and cousin are there,” she clarified through The National’s Ukrainian translator. “I am praying to God that my brother and sister and children will live and can leave Luhansk.”
The Georgian
The intense stare and the way he carried his backpack suggested that the stocky, bearded man was one who had witnessed combat.
Joni Khvadagiani, 39, was returning from the fulcrum of frontline fighting against Russian troops around the towns of Bucha and Irpin, north of Kyiv.
Ukraine’s human rights commissioner reported on Tuesday that 25 girls had been raped by Russians. Nine had become pregnant during the brutal occupation of Bucha, where an estimated 500 civilians were murdered.
Joni, a volunteer from Georgia, was among those who rescued the girls. “We heard them screaming from a basement,” he told The National. “But we first had to get the engineers because the doors were booby-trapped. They made the explosives safe, then we got in. We found the girls. They were dressed in pyjamas and they were really, really cold. Some were 14 years old, some younger. They had been raped by the Russians. Nine were pregnant.”
He spoke calmly, but his outrage was evident as he recalled other children’s bodies floating in canals. Then he showed pictures of a smouldering BTR armoured vehicle his unit had destroyed along with the bloodied bodies on young Russian soldiers sprawled in the road.
“They should not have come,” he said.
His motivations for joining the war were clear. Joni’s father and brother had been killed during Russia’s invasion of Georgia in 2008. As soon as the Ukraine invasion started he flew out of Tbilisi. “I came to fight for Ukraine,” he said, and vowed he would return to finish the fight after a break back home in Georgia.
“For sure, 100 per cent, Ukraine will win the war. When they do, we will come back and fight Russia in Georgia. The Russians are worse than animals. They are not human.”
The farmers
“Potatoes,” said Andrii and and Stepan. “We are going back home to plant potatoes to feed our people so they can fight the war.”
Like many Ukrainians, the pair had gone to their EU neighbour to earn better wages. Now they wanted to go home and help. Normally Andrii, 48, would have been immediately drafted into the army on crossing the border into Ukraine. Every man aged between 18 and 60 is liable for the draft. But he has a disability, although that will not put him off joining the territorial defence, along with Stepan, who is approaching his 60th birthday.
But was it safe to return? “The words ‘it’s safe’ are not good now for Ukrainians. It is dangerous everywhere,” replies Andrii. “We expected this because Putin wants to destroy Ukraine, but we have the best army in the world.”
“We are grateful for all the people of Europe who give us help with the weapons,” interjected Stepan. “But we need more. Nato to give us more modern weapons so we can close the sky to Russia’s aviation.”
Mother, daughter, cats
Inna Butko could not hide her smile on arriving in Poland. As she sat on a bench opposite a free food stand, she could finally relax. She had made it to safety with her 16-year-old daughter and two cats, Toffee and Lemon.
They too had escaped from the east. They had fled their hometown of Sloviansk, near Kramatorsk, before it was encircled by the Russians. The stories from Bucha of rape and executions of civilians had been enough to spur them on, even though she was leaving behind her husband and 29-year-old son.
“It was dangerous getting out. There were a lot of bombs. There were sirens every day. We are very happy that we are here because it was so hard to get out. But we are very worried about my husband and son. It is stressful and terrifying for them, but one day we will return. Ukraine will not give up.”
Results
5pm: UAE Martyrs Cup (TB) Conditions Dh90,000 2,200m
Winner: Mudaarab, Jim Crowley (jockey), Erwan Charpy (trainer).
5.30pm: Wathba Stallions Cup (PA) Handicap Dh70,000 1,400m
Winner: Jawal Al Reef, Richard Mullen, Hassan Al Hammadi.
6pm: UAE Matyrs Trophy (PA) Maiden Dh80,000 1,600m
Winner: Salima Al Reef, Jesus Rosales, Abdallah Al Hammadi.
6.30pm: Sheikha Fatima bint Mubarak (IFAHR) Apprentice Championship (PA) Prestige Dh100,000 1,600m
Winner: Bainoona, Ricardo Iacopini, Eric Lemartinel.
7pm: Sheikha Fatima bint Mubarak (IFAHR) Ladies World Championship (PA) Prestige Dh125,000 1,600m
Winner: Assyad, Victoria Larsen, Eric Lemartinel.
8pm: Sheikh Zayed bin Sultan Al Nahyan Jewel Crown (PA) Group 1 Dh5,000,000 1,600m
Winner: Mashhur Al Khalediah, Jean-Bernard Eyquem, Phillip Collington.
THE LOWDOWN
Photograph
Rating: 4/5
Produced by: Poetic License Motion Pictures; RSVP Movies
Director: Ritesh Batra
Cast: Nawazuddin Siddiqui, Sanya Malhotra, Farrukh Jaffar, Deepak Chauhan, Vijay Raaz
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
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Start-up hopes to end Japan's love affair with cash
Across most of Asia, people pay for taxi rides, restaurant meals and merchandise with smartphone-readable barcodes — except in Japan, where cash still rules. Now, as the country’s biggest web companies race to dominate the payments market, one Tokyo-based startup says it has a fighting chance to win with its QR app.
Origami had a head start when it introduced a QR-code payment service in late 2015 and has since signed up fast-food chain KFC, Tokyo’s largest cab company Nihon Kotsu and convenience store operator Lawson. The company raised $66 million in September to expand nationwide and plans to more than double its staff of about 100 employees, says founder Yoshiki Yasui.
Origami is betting that stores, which until now relied on direct mail and email newsletters, will pay for the ability to reach customers on their smartphones. For example, a hair salon using Origami’s payment app would be able to send a message to past customers with a coupon for their next haircut.
Quick Response codes, the dotted squares that can be read by smartphone cameras, were invented in the 1990s by a unit of Toyota Motor to track automotive parts. But when the Japanese pioneered digital payments almost two decades ago with contactless cards for train fares, they chose the so-called near-field communications technology. The high cost of rolling out NFC payments, convenient ATMs and a culture where lost wallets are often returned have all been cited as reasons why cash remains king in the archipelago. In China, however, QR codes dominate.
Cashless payments, which includes credit cards, accounted for just 20 per cent of total consumer spending in Japan during 2016, compared with 60 per cent in China and 89 per cent in South Korea, according to a report by the Bank of Japan.
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
How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
RESULTS
5pm: Maiden (PA) Dh 80,000 (Turf) 1,200m
Winner: AF Majalis, Tadhg O’Shea (jockey), Ernst Oertel (trainer).
5.30pm: Maiden (PA) Dh 80,000 (T) 1,400m
Winner: Sawt Assalam, Szczepan Mazur, Ibrahim Al Hadhrami.
6pm: Maiden (PA) Dh 80,000 (T) 1,400m
Winner: Foah, Fabrice Veron, Eric Lemartinel.
6.30pm: Wathba Stallions Cup Handicap (PA) Dh 70,000 (T) 1,400m
Winner: Faiza, Sandro Paiva, Ali Rashid Al Raihe.
7pm: Handicap (PA) Dh 80,000 (T) 1,600m
Winner: RB Dixie Honor, Antonio Fresu, Helal Al Alawi.
7.30pm: Rated Conditions (TB) Dh 100,000 (T) 1,600m
Winner: Boerhan, Ryan Curatolo, Nicholas Bachalard.
How much do leading UAE’s UK curriculum schools charge for Year 6?
- Nord Anglia International School (Dubai) – Dh85,032
- Kings School Al Barsha (Dubai) – Dh71,905
- Brighton College Abu Dhabi - Dh68,560
- Jumeirah English Speaking School (Dubai) – Dh59,728
- Gems Wellington International School – Dubai Branch – Dh58,488
- The British School Al Khubairat (Abu Dhabi) - Dh54,170
- Dubai English Speaking School – Dh51,269
*Annual tuition fees covering the 2024/2025 academic year
AUSTRALIA SQUAD
Aaron Finch, Matt Renshaw, Brendan Doggett, Michael Neser, Usman Khawaja, Shaun Marsh, Mitchell Marsh, Tim Paine (captain), Travis Head, Marnus Labuschagne, Nathan Lyon, Jon Holland, Ashton Agar, Mitchell Starc, Peter Siddle
The specs
Engine: 2.0-litre 4-cyl turbo
Power: 247hp at 6,500rpm
Torque: 370Nm from 1,500-3,500rpm
Transmission: 10-speed auto
Fuel consumption: 7.8L/100km
Price: from Dh94,900
On sale: now
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Prop idols
Girls full-contact rugby may be in its infancy in the Middle East, but there are already a number of role models for players to look up to.
Sophie Shams (Dubai Exiles mini, England sevens international)
An Emirati student who is blazing a trail in rugby. She first learnt the game at Dubai Exiles and captained her JESS Primary school team. After going to study geophysics at university in the UK, she scored a sensational try in a cup final at Twickenham. She has played for England sevens, and is now contracted to top Premiership club Saracens.
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Seren Gough-Walters (Sharjah Wanderers mini, Wales rugby league international)
Few players anywhere will have taken a more circuitous route to playing rugby on Sky Sports. Gough-Walters was born in Al Wasl Hospital in Dubai, raised in Sharjah, did not take up rugby seriously till she was 15, has a master’s in global governance and ethics, and once worked as an immigration officer at the British Embassy in Abu Dhabi. In the summer of 2021 she played for Wales against England in rugby league, in a match that was broadcast live on TV.
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Erin King (Dubai Hurricanes mini, Ireland sevens international)
Aged five, Australia-born King went to Dubai Hurricanes training at The Sevens with her brothers. She immediately struck up a deep affection for rugby. She returned to the city at the end of last year to play at the Dubai Rugby Sevens in the colours of Ireland in the Women’s World Series tournament on Pitch 1.
Who has lived at The Bishops Avenue?
- George Sainsbury of the supermarket dynasty, sugar magnate William Park Lyle and actress Dame Gracie Fields were residents in the 1930s when the street was only known as ‘Millionaires’ Row’.
- Then came the international super rich, including the last king of Greece, Constantine II, the Sultan of Brunei and Indian steel magnate Lakshmi Mittal who was at one point ranked the third richest person in the world.
- Turkish tycoon Halis Torprak sold his mansion for £50m in 2008 after spending just two days there. The House of Saud sold 10 properties on the road in 2013 for almost £80m.
- Other residents have included Iraqi businessman Nemir Kirdar, singer Ariana Grande, holiday camp impresario Sir Billy Butlin, businessman Asil Nadir, Paul McCartney’s former wife Heather Mills.
Hunting park to luxury living
- Land was originally the Bishop of London's hunting park, hence the name
- The road was laid out in the mid 19th Century, meandering through woodland and farmland
- Its earliest houses at the turn of the 20th Century were substantial detached properties with extensive grounds
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
LIGUE 1 FIXTURES
All times UAE ( 4 GMT)
Friday
Nice v Angers (9pm)
Lille v Monaco (10.45pm)
Saturday
Montpellier v Paris Saint-Germain (7pm)
Bordeaux v Guingamp (10pm)
Caen v Amiens (10pm)
Lyon v Dijon (10pm)
Metz v Troyes (10pm)
Sunday
Saint-Etienne v Rennes (5pm)
Strasbourg v Nantes (7pm)
Marseille v Toulouse (11pm)