A Ukrainian farm worker walks past grain in a warehouse destroyed by Russian tanks in Cherkska Lozova, Ukraine. Getty Images
A Ukrainian farm worker walks past grain in a warehouse destroyed by Russian tanks in Cherkska Lozova, Ukraine. Getty Images
A Ukrainian farm worker walks past grain in a warehouse destroyed by Russian tanks in Cherkska Lozova, Ukraine. Getty Images
A Ukrainian farm worker walks past grain in a warehouse destroyed by Russian tanks in Cherkska Lozova, Ukraine. Getty Images

Naval convoys an option to run the blockade on Ukraine grain


Thomas Harding
  • English
  • Arabic

An international task force under UN protection should be used to gain access to Ukraine's grain stores and prevent a global food crisis as the conflict with Russia grinds on.

To prevent escalating food prices “becoming the trigger for social unrest in multiple locations”, a humanitarian food corridor should be created in the Black Sea using “military means”, said a report from the Stockholm International Peace Research Institute (SIPRI) titled “International Action to Relieve Food Security Crisis”.

Ukraine’s former economic minister welcomed the proposal, as “a really scary scenario was brewing”, with his country only currently able to export a fifth of its grain.

A British Royal Navy patrol ship in the Black Sea. AP
A British Royal Navy patrol ship in the Black Sea. AP

The steep rise in both food and fuel prices is increasing the risk of social unrest turning into violent upheaval.

“Finding solutions to global food insecurity has moved from being a humanitarian crisis to become an international security imperative,” the SIPRI paper said.

It urged the UN General Assembly to organise a fleet consisting of those countries most affected by food insecurity and with major powers such as China and India providing shipping.

“The scale and impact of the global food security crisis now justifies immediate action,” the report stated. “The obstacles preventing grain export from Ukraine by sea should be removed, including using military means if necessary.”

Russia has effectively imposed a military blockade on Ukraine's coast after attacking eight merchant ships early in the war. One ship also sank, possibly after hitting mine, creating prohibitive insurance costs.

A cargo carrying over 71,000 tonnes of Ukrainian corn is moored after loading in the Romanian Black Sea port of Constanta. Reuters
A cargo carrying over 71,000 tonnes of Ukrainian corn is moored after loading in the Romanian Black Sea port of Constanta. Reuters

“Major navies have played an important role in humanitarian relief operations in the past because they own some unique equipment that can be rapidly mobilised,” the report said.

“There are unarmed fast response ships owned by Nato navies in the Mediterranean that could reach [the Ukrainian port of] Odesa in less than 48 hours.”

With 20 Russian warships in the Black Sea, including up to four Kilo-class submarines, a high risk of confrontation is embedded in the Institute's proposal.

It says an armed convoy of destroyers, frigates and minesweepers could be rapidly assembled using special Nato supply vessels to carry grain out of Odesa.

The task force would also need marines to “prevent the boarding and seizure of ships” and warships with the ability to shoot down aircraft and cruise missiles, as well as preventing torpedo attacks from submarines.

But escalation could be reduced if the convoys were framed as an international humanitarian mission to resolve the global food crisis, said Dr Ian Anthony, the report’s author and director of the European Security Programme.

He highlighted the anti-piracy task force off Somalia which included Chinese warships as an example of multinational naval co-operation.

The report also referred to the 1980s Iran-Iraq war as a precedent for “naval operations to protect commercial shipping in war zones”, with US warships escorting oil tankers.

An Italian naval destroyer escorts a merchant vessel delivering humanitarian assistance to Somalia in the Indian Ocean in 2008. Reuters
An Italian naval destroyer escorts a merchant vessel delivering humanitarian assistance to Somalia in the Indian Ocean in 2008. Reuters

Ukraine, which provides 42 per cent of the world’s sunflower oil and 10 per cent of its wheat and barley, is vital for Middle Eastern countries such as Egypt and Lebanon, where food prices have increased up to 50 per cent.

But about 25 million tonnes of Ukraine’s 2021 harvest is now lying in storage facilities that will be needed for the next harvest in summer.

Aivaras Abromavicius, who farms 41,000 hectares in Ukraine and was the country's former economic minister, told The National that one million tonnes had been exported via rail and road in April and 1.5 million tonnes were expected to be exported this month — compared to five million tonnes in normal times.

“I fully welcome this proposal and it could work. When the war started, countries were a bit cautious but everyone is becoming a bit braver by the day. This is vital for the whole word, not just the West.”

He added there was no shortage of ships or crews who knew the routes well and the port infrastructure around Odesa had been largely unharmed.

Ukrainian soldiers pass farm equipment destroyed by Russian tanks in Cherkska Lozova, Ukraine. Getty Images
Ukrainian soldiers pass farm equipment destroyed by Russian tanks in Cherkska Lozova, Ukraine. Getty Images

But he urged the UN to move quickly.

“People might be dying as we speak so the minimum, the superpowers can do is offer military protection for a humanitarian cause,” he said.

The report suggested reassuring Moscow that the convoys will not be bringing in military equipment into Ukraine and that they should include “Russian observers”.

Another incentive to secure Russia’s agreement to the proposal would be to create a loophole in current sanctions that would allow Russia to gain some hard currency payments for its own grain exports.

SIPRI also proposed involving the China Ocean Shipping Company (COSCO), as a convoy containing Chinese vessels “would be less vulnerable to interdiction or harassment”.

  • A pro-Russian troop stands guard before the expected departure of Ukrainian soldiers, who surrendered at the besieged Azovstal steel mill in the course of conflict in Mariupol. Reuters
    A pro-Russian troop stands guard before the expected departure of Ukrainian soldiers, who surrendered at the besieged Azovstal steel mill in the course of conflict in Mariupol. Reuters
  • A Ukrainian soldier on reconnaissance in a recently retaken village on the outskirts of Kharkiv, east Ukraine. AP Photo
    A Ukrainian soldier on reconnaissance in a recently retaken village on the outskirts of Kharkiv, east Ukraine. AP Photo
  • The destroyed part of the Ilyich Iron and Steel Works in Mariupol. AFP
    The destroyed part of the Ilyich Iron and Steel Works in Mariupol. AFP
  • US President Joe Biden, Swedish Prime Minister Magdalena Andersson and Finnish President Sauli Niinisto walk through the White House rose garden after discussing the war, as well as potential Nato membership, in Washington. AP
    US President Joe Biden, Swedish Prime Minister Magdalena Andersson and Finnish President Sauli Niinisto walk through the White House rose garden after discussing the war, as well as potential Nato membership, in Washington. AP
  • Ukrainian soldiers who surrendered at the besieged Azovstal steel plant in Mariupol are escorted by pro-Russian troops to Olenivka in the breakaway Donetsk region. Reuters
    Ukrainian soldiers who surrendered at the besieged Azovstal steel plant in Mariupol are escorted by pro-Russian troops to Olenivka in the breakaway Donetsk region. Reuters
  • Ukrainian National Guard soldiers train in the woods of the Transcarpathian region. Reuters
    Ukrainian National Guard soldiers train in the woods of the Transcarpathian region. Reuters
  • A roof damaged during Russia's invasion of Ukraine is rebuilt in Moshchun village, near Kyiv. Reuters
    A roof damaged during Russia's invasion of Ukraine is rebuilt in Moshchun village, near Kyiv. Reuters
  • Ukrainian children play war games at a "checkpoint" they set up in Stoyanka, near Kyiv. AFP
    Ukrainian children play war games at a "checkpoint" they set up in Stoyanka, near Kyiv. AFP
  • Russian soldier Vadim Shishimarin, centre, on trial for war crimes in the Solomyansky district court in Kyiv, Ukraine. AFP
    Russian soldier Vadim Shishimarin, centre, on trial for war crimes in the Solomyansky district court in Kyiv, Ukraine. AFP
  • A controlled detonation of explosive devices is conducted near Borodianka, Ukraine. Reuters
    A controlled detonation of explosive devices is conducted near Borodianka, Ukraine. Reuters
  • A Russian serviceman adjusts the Soviet flag on a statue in Leninsky Komsomol Square in Mariupol, Ukraine. EPA
    A Russian serviceman adjusts the Soviet flag on a statue in Leninsky Komsomol Square in Mariupol, Ukraine. EPA
  • A couple leave a metro station where they had been living after fleeing Russian shelling in Kharkiv, Ukraine. Getty Images
    A couple leave a metro station where they had been living after fleeing Russian shelling in Kharkiv, Ukraine. Getty Images
  • Ukrainian forces leave the Azovstal steel works plant in Mariupol. AFP
    Ukrainian forces leave the Azovstal steel works plant in Mariupol. AFP
  • Russian militrary vehicles follow buses (not in picture) carrying Ukrainian troops being evacuated from the besieged Azovstal steel plant in Mariupol. EPA
    Russian militrary vehicles follow buses (not in picture) carrying Ukrainian troops being evacuated from the besieged Azovstal steel plant in Mariupol. EPA
  • Members of the self-proclaimed Donetsk People's Republic forces carry water bottles as the evacuation of Ukrainian soldiers is carried out in Mariupo. EPA
    Members of the self-proclaimed Donetsk People's Republic forces carry water bottles as the evacuation of Ukrainian soldiers is carried out in Mariupo. EPA
  • Ukrainian separatist troops and Russian soldiers, rear right, guard the buses with Ukrainian troops, in Mariupol. EPA
    Ukrainian separatist troops and Russian soldiers, rear right, guard the buses with Ukrainian troops, in Mariupol. EPA
  • A member of the self-proclaimed Donetsk People's Republic forces escorts a Ukrainian fighter being evacuated from the steel plant. EPA
    A member of the self-proclaimed Donetsk People's Republic forces escorts a Ukrainian fighter being evacuated from the steel plant. EPA
  • Russian militrary vehicles escort buses carrying Ukrainian troops from the Azovstal steel plant. EPA
    Russian militrary vehicles escort buses carrying Ukrainian troops from the Azovstal steel plant. EPA
  • A total of 265 Ukrainian militants, including 51 seriously wounded, laid down arms and surrendered to Russian forces, the Russian Ministry of Defence said on May 17. EPA
    A total of 265 Ukrainian militants, including 51 seriously wounded, laid down arms and surrendered to Russian forces, the Russian Ministry of Defence said on May 17. EPA
  • A Ukrainian soldier sits on a bus as troops are evacuated. EPA
    A Ukrainian soldier sits on a bus as troops are evacuated. EPA
  • Russian President Vladimir Putin on April 21 ordered his defence minister to not storm but blockade the plant where a number of Ukrainian fighters were holding out. EPA
    Russian President Vladimir Putin on April 21 ordered his defence minister to not storm but blockade the plant where a number of Ukrainian fighters were holding out. EPA
  • Those in need of medical assistance were sent for treatment to a hospital in Novoazovsk, Russia said. EPA
    Those in need of medical assistance were sent for treatment to a hospital in Novoazovsk, Russia said. EPA
  • Some of the Ukrainian troops evacuated from the steel plant. AP
    Some of the Ukrainian troops evacuated from the steel plant. AP
  • A pro-Russian fighter stands guard next to a combat vehicle, before the evacuation of wounded Ukrainian soldiers from the besieged Azovstal steel mill,in Mariupol. Reuters
    A pro-Russian fighter stands guard next to a combat vehicle, before the evacuation of wounded Ukrainian soldiers from the besieged Azovstal steel mill,in Mariupol. Reuters
  • Pro-Russian troops wait before the evacuation of wounded Ukrainian soldiers from the Azovstal steel mill. Reuters
    Pro-Russian troops wait before the evacuation of wounded Ukrainian soldiers from the Azovstal steel mill. Reuters
  • A wounded Ukrainian soldier evacuated from Mariupol is carried on a stretcher out of a bus, after arriving in Novoazovsk. Reuters
    A wounded Ukrainian soldier evacuated from Mariupol is carried on a stretcher out of a bus, after arriving in Novoazovsk. Reuters
  • Buses carrying Ukrainian soldiers from the besieged Azovstal steel mill drive away under escort of the pro-Russian forces, in Mariupol. Reuters
    Buses carrying Ukrainian soldiers from the besieged Azovstal steel mill drive away under escort of the pro-Russian forces, in Mariupol. Reuters
  • Pro-Russian troops stand guard on a road in Mariupol, Ukraine. Reuters
    Pro-Russian troops stand guard on a road in Mariupol, Ukraine. Reuters
  • Left to right, clockwise: Kazakhstan's President Kassym-Jomart Tokayev, Kyrgyzstan's President Sadyr Japarov, Russian President Vladimir Putin, Tajikistan's President Emomali Rakhmon, Armenian Prime Minister Nikol Pashinyan, Stanislav Zas, Secretary General of the Collective Security Treaty Organisation (CSTO), and Belarus's President Alexander Lukashenko hold a meeting of CSTO leaders at the Kremlin in Moscow. AFP
    Left to right, clockwise: Kazakhstan's President Kassym-Jomart Tokayev, Kyrgyzstan's President Sadyr Japarov, Russian President Vladimir Putin, Tajikistan's President Emomali Rakhmon, Armenian Prime Minister Nikol Pashinyan, Stanislav Zas, Secretary General of the Collective Security Treaty Organisation (CSTO), and Belarus's President Alexander Lukashenko hold a meeting of CSTO leaders at the Kremlin in Moscow. AFP
  • Finland's President Sauli Niinisto and US Senate Minority Leader Mitch McConnell answer questions from the media as Republican senators John Barrasso, Susan Collins and John Cornyn and US new ambassador to Finland Douglas Hickey listen, after a meeting at the president's official residence in Helsinki. Reuters
    Finland's President Sauli Niinisto and US Senate Minority Leader Mitch McConnell answer questions from the media as Republican senators John Barrasso, Susan Collins and John Cornyn and US new ambassador to Finland Douglas Hickey listen, after a meeting at the president's official residence in Helsinki. Reuters
  • Sweden's Prime Minister Magdalena Andersson speaks to the media before the parliamentary debate on Swedish Nato membership, in Stockholm. Reuters
    Sweden's Prime Minister Magdalena Andersson speaks to the media before the parliamentary debate on Swedish Nato membership, in Stockholm. Reuters
  • Firefighters work at a scene of a missile strike, as the Russian invasion of Ukraine continues, in Zatoka, Odesa region. Reuters
    Firefighters work at a scene of a missile strike, as the Russian invasion of Ukraine continues, in Zatoka, Odesa region. Reuters
  • A closed McDonald's restaurant in Moscow. Reuters
    A closed McDonald's restaurant in Moscow. Reuters
  • A Ukrainian soldier walks past a wrecked Russian armoured personnel carrier, near Kutuzivka, north of Kharkiv. AP
    A Ukrainian soldier walks past a wrecked Russian armoured personnel carrier, near Kutuzivka, north of Kharkiv. AP
  • A screengrab obtained from a video shows Ukrainian troops at the Ukraine-Russia border, in what was said to be the Kharkiv region. Reuters
    A screengrab obtained from a video shows Ukrainian troops at the Ukraine-Russia border, in what was said to be the Kharkiv region. Reuters
  • Water gushes from a pump station after Ukrainian troops opened a dam to flood a residential area in Demydiv, to stop the advance of Russian forces towards the capital Kyiv. Reuters
    Water gushes from a pump station after Ukrainian troops opened a dam to flood a residential area in Demydiv, to stop the advance of Russian forces towards the capital Kyiv. Reuters
  • Residental buildings damaged by shelling in Irpin, Kyiv region. EPA
    Residental buildings damaged by shelling in Irpin, Kyiv region. EPA
  • Activists line up to form a peace sign in front of the building that houses the Bundestag, Germany's lower house of parliament, in Berlin. The event was organised by Greenpeace. AFP
    Activists line up to form a peace sign in front of the building that houses the Bundestag, Germany's lower house of parliament, in Berlin. The event was organised by Greenpeace. AFP
  • Officials stand together for a photo at an informal meeting of Nato foreign ministers in Berlin, with the focus on the potential membership of Finland and Sweden. Getty Images
    Officials stand together for a photo at an informal meeting of Nato foreign ministers in Berlin, with the focus on the potential membership of Finland and Sweden. Getty Images
  • Finland's Prime Minister Sanna Marin (L) and President Sauli Niinisto hold a press conference at the Presidential Palace in Helsinki, where they announced the country's intentions to apply for Nato membership. AP
    Finland's Prime Minister Sanna Marin (L) and President Sauli Niinisto hold a press conference at the Presidential Palace in Helsinki, where they announced the country's intentions to apply for Nato membership. AP
  • An Ukrainian girl with the national flag painted on her face attends a cultural event in support of the besieged country in a metro station in Dnipro, Ukraine. Reuters
    An Ukrainian girl with the national flag painted on her face attends a cultural event in support of the besieged country in a metro station in Dnipro, Ukraine. Reuters
  • Kalush Orchestra of Ukraine are named the winners of the 66th Eurovision Song Contest in Turin, Italy. Getty Images
    Kalush Orchestra of Ukraine are named the winners of the 66th Eurovision Song Contest in Turin, Italy. Getty Images
  • Members of the Ukrainian military celebrate Kalush Orchestra winning the Eurovision Song Contest, at their position in the Kyiv region. Reuters
    Members of the Ukrainian military celebrate Kalush Orchestra winning the Eurovision Song Contest, at their position in the Kyiv region. Reuters
  • Refugees from Mariupol region arrive at a registration and humanitarian aid centre for internally displaced people in Zaporizhzhia, Ukraine. Reuters
    Refugees from Mariupol region arrive at a registration and humanitarian aid centre for internally displaced people in Zaporizhzhia, Ukraine. Reuters
  • A damaged street on the outskirts of Kharkiv. EPA
    A damaged street on the outskirts of Kharkiv. EPA
  • A damaged residential building on the outskirts of Kharkiv. EPA
    A damaged residential building on the outskirts of Kharkiv. EPA
  • Debris hangs from a regional government building in Mykolaiv, which was heavily damaged in a Russian attack. AP
    Debris hangs from a regional government building in Mykolaiv, which was heavily damaged in a Russian attack. AP
  • Former students play table tennis in the playground of a destroyed school in Kharkiv. Reuters
    Former students play table tennis in the playground of a destroyed school in Kharkiv. Reuters

Turkey would play a major role in the proposal, as under the Montreux Convention, it can prevent ship movement via the Bosporus into the Black Sea, which it invoked in February.

But under the convention, Turkey, a Nato member, can suspend or lift the closure if it decides there is an “imminent danger” as a result of the war, the report argued.

“Turkey in itself is a major importer so I would assume it would be in their interests,” said Mr Abromavicius. “Turkey also likes to be at the epicentre of solving global issues, so I definitely see them playing a central role.

UAE tour of the Netherlands

UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match

MATCH INFO

Uefa Champions League, last-16, second leg (first-leg scores in brackets):

PSG (2) v Manchester United (0)

Midnight (Thursday), BeIN Sports

SPEC%20SHEET%3A%20APPLE%20M3%20MACBOOK%20AIR%20(13%22)
%3Cp%3E%3Cstrong%3EProcessor%3A%3C%2Fstrong%3E%20Apple%20M3%2C%208-core%20CPU%2C%20up%20to%2010-core%20CPU%2C%2016-core%20Neural%20Engine%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EDisplay%3A%3C%2Fstrong%3E%2013.6-inch%20Liquid%20Retina%2C%202560%20x%201664%2C%20224ppi%2C%20500%20nits%2C%20True%20Tone%2C%20wide%20colour%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EMemory%3A%3C%2Fstrong%3E%208%2F16%2F24GB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStorage%3A%3C%2Fstrong%3E%20256%2F512GB%20%2F%201%2F2TB%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EI%2FO%3A%3C%2Fstrong%3E%20Thunderbolt%203%2FUSB-4%20(2)%2C%203.5mm%20audio%2C%20Touch%20ID%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EConnectivity%3A%3C%2Fstrong%3E%20Wi-Fi%206E%2C%20Bluetooth%205.3%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBattery%3A%3C%2Fstrong%3E%2052.6Wh%20lithium-polymer%2C%20up%20to%2018%20hours%2C%20MagSafe%20charging%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECamera%3A%3C%2Fstrong%3E%201080p%20FaceTime%20HD%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EVideo%3A%3C%2Fstrong%3E%20Support%20for%20Apple%20ProRes%2C%20HDR%20with%20Dolby%20Vision%2C%20HDR10%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EAudio%3A%3C%2Fstrong%3E%204-speaker%20system%2C%20wide%20stereo%2C%20support%20for%20Dolby%20Atmos%2C%20Spatial%20Audio%20and%20dynamic%20head%20tracking%20(with%20AirPods)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EColours%3A%3C%2Fstrong%3E%20Midnight%2C%20silver%2C%20space%20grey%2C%20starlight%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EIn%20the%20box%3A%3C%2Fstrong%3E%20MacBook%20Air%2C%2030W%2F35W%20dual-port%2F70w%20power%20adapter%2C%20USB-C-to-MagSafe%20cable%2C%202%20Apple%20stickers%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh4%2C599%3C%2Fp%3E%0A
Abu Dhabi GP schedule

Friday: First practice - 1pm; Second practice - 5pm

Saturday: Final practice - 2pm; Qualifying - 5pm

Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm

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

 

RESULTS

6.30pm Handicap (TB) $68,000 (Dirt) 1,200m

Winner Canvassed, Par Dobbs (jockey), Doug Watson (trainer)

7.05pm Meydan Cup – Listed Handicap (TB) $88,000 (Turf) 2,810m

Winner Dubai Future, Frankie Dettori, Saeed bin Suroor

7.40pm UAE 2000 Guineas – Group 3 (TB) $125,000 (D) 1,600m

Winner Mouheeb, Ryan Curatolo, Nicholas Bachalard

8.15pm Firebreak Stakes – Group 3 (TB) $130,000 (D) 1,600m

Winner Secret Ambition, Tadhg O’Shea, Satish Seemar

9.50pm Meydan Classic – Conditions (TB) $$50,000 (T) 1,400m

Winner Topper Bill, Richard Mullen, Satish Seemar

9.25pm Dubai Sprint – Listed Handicap (TB) $88,000 (T) 1,200m

Winner Man Of Promise, William Buick, Charlie Appleby

The Sand Castle

Director: Matty Brown

Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea

Rating: 2.5/5

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. 

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

Duminy's Test career in numbers

Tests 46; Runs 2,103; Best 166; Average 32.85; 100s 6; 50s 8; Wickets 42; Best 4-47

Benefits of first-time home buyers' scheme
  • Priority access to new homes from participating developers
  • Discounts on sales price of off-plan units
  • Flexible payment plans from developers
  • Mortgages with better interest rates, faster approval times and reduced fees
  • DLD registration fee can be paid through banks or credit cards at zero interest rates
UAE currency: the story behind the money in your pockets

The Way It Was: My Life with Frank Sinatra by Eliot Weisman and Jennifer Valoppi
Hachette Books

TRAP

Starring: Josh Hartnett, Saleka Shyamalan, Ariel Donaghue

Director: M Night Shyamalan

Rating: 3/5

Updated: May 21, 2022, 5:00 AM