Ukraine’s partners agree that its struggle against Russia is the protection of common values of all countries in the free world, Ukrainian President Volodymyr Zelenskyy said in a post to accompany his nightly video address.
Mr Zelenskyy said he “was grateful to all those partners who help and provide the necessary weapons and ammunition to overcome the advantage of the Russian army”.
He said 1,474 missile strikes had been carried out by Russian forces since the start of the conflict.
“The invaders are waging a very cruel war against us,” Mr Zelenskyy said. “Indeed, there has not been such a war on the European continent for 77 years.
"Total war, where the enemy tries to destroy as many people and [as much] infrastructure as possible.
“In less than three months, there have already been more than 3,000 air strikes by Russian planes and helicopters."
On the night before the country marked three months since of the start of the war, Mr Zelenskyy said four missiles had killed 87 people in the town of Desna, 55 kilometres north of Kyiv.
The Russians have now concentrated their forces on Donbas cities and “are trying to destroy all life", he said.
-

Service members of pro-Russian troops drive a tank past a destroyed residential building in the town of Popasna in the Luhansk region, Ukraine. Reuters -

Smoke and dirt rise from the city of Severodonetsk during shelling in the eastern Ukrainian region of Donbas. AFP -

Russian soldiers Alexander Alexeevich Ivanov and Alexander Vladimirovich Bobykin, left, attend their trial hearing in Kotelva, northeastern Ukraine. AP Photo -

Ukrainian President Volodymyr Zelenskyy, right, meets with Finnish Prime Minister Sanna Marin in Kyiv, Ukraine. AP -

A man drives a GAZ-21 Volga car past a damaged building in Kharkiv, eastern Ukraine, on the 92nd day of the Russian invasion of Ukraine. AFP -

Public transit workers sweep up shrapnel in Kharkiv, Ukraine. Getty Images -

Pro-Russian troops inspect an AT4 anti-tank launcher outside the town of Svitlodarsk in the Donetsk region, Ukraine. Reuters -

People inspect destroyed Russian tanks and armoured vehicles in Irpin, Ukraine. Getty Images -

A local resident pets a cat next to a destroyed house in Vilkhivka village, near Kharkiv, Ukraine. AFP -

The remains of a school in Vilkhivka village, near Kharkiv. AFP -

Widow and daughter of Andriy Vertiev, a Ukrainian serviceman, killed during the Russian invasion of Ukraine, attend his funeral at Lychakiv cemetery, Lviv, Ukraine. AFP -

Russian serviceman Vadim Shishimarin, centre, leaves a court hearing in Kyiv. EPA -

Kateryna Shelikhova, widow of Oleksandr Shelipov, 62, who was shot dead by a Russian soldier. Reuters -

A child plays against a backdrop of buildings ruined by shelling in Borodyanka, Ukraine. AP -

A Ukrainian woman in the basement of a building used as bomb shelter in Soledar, Donetsk region. AP -

Residents live in a subway station used as temporary shelter in Kharkiv. AP -

Men with salvageable material from damaged buildings after Russian bombing in Bakhmut, eastern Ukraine. AP -

A cuddly toy adorns a destroyed Russian battle tank near damaged homes in Hostomel, Ukraine. Getty Images -

A mortar explodes next to a road leading to the city of Lysychansk, in the eastern Ukrainian region of Donbas. AFP -

A Ukrainian army vehicle moves towards the front line at a checkpoint near Lysychansk. AFP -

A boy looks at flags honouring soldiers killed while fighting Russian troops, in Kyiv city centre. AP -

A mannequin with a fake gun is placed as bait on a roadside in the Nord Saltivka district of Kharkiv. EPA -

A man looks at a destroyed Russian tank placed as a symbol of war, in central Kyiv. AP -

Ukraine's President Volodymyr Zelenskyy on a screen at the opening ceremony for the World Economic Forum in Davos, Switzerland. Reuters -

Smoke billows from an oil refinery after an attack outside the city of Lysychansk, in the eastern Ukrainian region of Donbas. AFP -

A woman walks by a destroyed apartment building in Bakhmut, Donbas region. AFP -

An elderly woman stands inside her heavily damaged house after it was hit by a missile in Bakhmut. AFP -

A mother with her daughter sit inside a bus as they leave Bakhmut. AFP -

A Ukrainian soldier prepares coffee as he takes a break near an artillery position in the breakaway enclave of Donetsk, in the Donbas region. Reuters -

A Ukrainian soldier exercises near Donetsk. Reuters -

A woman displaced by incessant Russian shelling leaves a metro station where people had been living underground for months in Kharkiv, Ukraine. Getty -

A heavily damaged home spa near Ruski Tyshky village in Ukraine. Getty -

The wreckage of a Ukrainian military helicopter is transported in Kharkiv. Getty -

Ukrainian President Volodymyr Zelenskyy and Polish President Andrzej Duda in Kyiv. EPA -

Two Ukrainian national guard soldiers pay their respects at a cemetery in Kharkiv. AP -

A man pushes a wheelbarrow past a heavily damaged apartment building near Azovstal Iron and Steel Works in Mariupol. Reuters -

The burnt out shells of cars in a residential area near Azovstal Iron and Steel Works in Mariupol. Reuters -

Pro-Russian troops drive a tank in Ukraine's Donetsk region. Reuters -

A Russian soldier takes a break during an operation to demine the territory of Azovstal steel plant in Mariupol. Reuters -

Relatives and friends attend the funeral of a Ukrainian soldier killed in action, in the Odessa region city of Rozdilna. EPA -

Ukrainians wearing traditional clothing listen to their national anthem as they take part in the celebration of 'Vyshyvanka Day', an annual celebration of Ukrainian folk traditions, in Athens. AFP
“The coming weeks of the war will be difficult and we must be aware of that,” Mr Zelenskyy said. “But we have no alternative but to fight. Fight and win.”
He said he was continuing to increase pressure on Russia and the “absolute priority” for Ukraine remained in the supply of weapons and ammunition from partners.
The specs
Engine: 2.0-litre 4cyl turbo
Power: 261hp at 5,500rpm
Torque: 405Nm at 1,750-3,500rpm
Transmission: 9-speed auto
Fuel consumption: 6.9L/100km
On sale: Now
Price: From Dh117,059
Directed by Sam Mendes
Starring Dean-Charles Chapman, George MacKay, Daniel Mays
4.5/5
Jetour T1 specs
Engine: 2-litre turbocharged
Power: 254hp
Torque: 390Nm
Price: From Dh126,000
Available: Now
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
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
The specs
Engine: Dual 180kW and 300kW front and rear motors
Power: 480kW
Torque: 850Nm
Transmission: Single-speed automatic
Price: From Dh359,900 ($98,000)
On sale: Now
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
57%20Seconds
A Bad Moms Christmas
Dir: John Lucas and Scott Moore
Starring: Mila Kunis, Kathryn Hahn, Kristen Bell, Susan Sarandon, Christine Baranski, Cheryl Hines
Two stars
Schedule
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
What is Reform?
Reform is a right-wing, populist party led by Nigel Farage, a former MEP who won a seat in the House of Commons last year at his eighth attempt and a prominent figure in the campaign for the UK to leave the European Union.
It was founded in 2018 and originally called the Brexit Party.
Many of its members previously belonged to UKIP or the mainstream Conservatives.
After Brexit took place, the party focused on the reformation of British democracy.
Former Tory deputy chairman Lee Anderson became its first MP after defecting in March 2024.
The party gained support from Elon Musk, and had hoped the tech billionaire would make a £100m donation. However, Mr Musk changed his mind and called for Mr Farage to step down as leader in a row involving the US tycoon's support for far-right figurehead Tommy Robinson who is in prison for contempt of court.
Dubai World Cup nominations
UAE: Thunder Snow/Saeed bin Suroor (trainer), North America/Satish Seemar, Drafted/Doug Watson, New Trails/Ahmad bin Harmash, Capezzano, Gronkowski, Axelrod, all trained by Salem bin Ghadayer
USA: Seeking The Soul/Dallas Stewart, Imperial Hunt/Luis Carvajal Jr, Audible/Todd Pletcher, Roy H/Peter Miller, Yoshida/William Mott, Promises Fulfilled/Dale Romans, Gunnevera/Antonio Sano, XY Jet/Jorge Navarro, Pavel/Doug O’Neill, Switzerland/Steve Asmussen.
Japan: Matera Sky/Hideyuki Mori, KT Brace/Haruki Sugiyama. Bahrain: Nine Below Zero/Fawzi Nass. Ireland: Tato Key/David Marnane. Hong Kong: Fight Hero/Me Tsui. South Korea: Dolkong/Simon Foster.
On Women's Day
Dr Nawal Al-Hosany: Why more women should be on the frontlines of climate action
Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?
Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality
Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'
The specs: Macan Turbo
Engine: Dual synchronous electric motors
Power: 639hp
Torque: 1,130Nm
Transmission: Single-speed automatic
Touring range: 591km
Price: From Dh412,500
On sale: Deliveries start in October
Milestones on the road to union
1970
October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar.
December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.
1971
March 1: Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.
July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.
July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.
August 6: The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.
August 15: Bahrain becomes independent.
September 3: Qatar becomes independent.
November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.
November 29: At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.
November 30: Despite a power sharing agreement, Tehran takes full control of Abu Musa.
November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties
December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.
December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.
December 9: UAE joins the United Nations.
F1 The Movie
Starring: Brad Pitt, Damson Idris, Kerry Condon, Javier Bardem
Director: Joseph Kosinski
Rating: 4/5
MUSEUMS & SOCIETY
Manal Ataya: Museums have a big role to play in fighting racism
Rashmee Roshan Lall: It's too early for US museums to be recording the pandemic
Melissa Gronlund: Dubai's art spaces fear for their future
The low down
Producers: Uniglobe Entertainment & Vision Films
Director: Namrata Singh Gujral
Cast: Rajkummar Rao, Nargis Fakhri, Bo Derek, Candy Clark
Rating: 2/5


