Former German chancellor Angela Merkel fields questions in Berlin on Tuesday. AP
Former German chancellor Angela Merkel fields questions in Berlin on Tuesday. AP
Former German chancellor Angela Merkel fields questions in Berlin on Tuesday. AP
Former German chancellor Angela Merkel fields questions in Berlin on Tuesday. AP

Merkel says she has 'nothing to apologise for' in dealings with Russia


Tim Stickings
  • English
  • Arabic

Former German chancellor Angela Merkel has defended her efforts to make peace with Russia, in her first interview since the war in Ukraine clouded the legacy of her time in power.

Mrs Merkel left office to much acclaim last year, but events in Ukraine have exposed what critics see as flaws in her record: an unchecked Russia, an ailing German military and a power grid reliant on Siberian fossil fuels.

Her overtures to Moscow have been described as a failure by some of her former ministers, and her successor Olaf Scholz turned a page on the Merkel era by scrapping the Nord Stream 2 gas pipeline and ordering a military refurbishment.

Interviewed at a Berlin theatre on Tuesday, she admitted she was never able to reconcile a Russian leadership nostalgic for the Soviet days with western powers, meaning it was “never possible to truly end the Cold War”.

But she said it had been right to try diplomacy with Russian President Vladimir Putin, who was in power throughout her 16-year term.

“It’s a great shame that it didn’t succeed, but I don’t blame myself for having tried,” said Mrs Merkel, 67. "I don't see that I should now say it was wrong, and I won't apologise."

She defended her decision to block Ukraine’s Nato membership at a summit in 2008, recalled bitterly by President Volodymyr Zelenskyy as a moment when western powers failed to stand up to Russia.

Ukraine was not a stable democracy back then, was "ruled by oligarchs" and Russia would not have tolerated its accession to Nato, said Mrs Merkel, who urged her critics to consider the circumstances at the time.

But she insisted she was not defending Mr Putin or his worldview, describing the invasion of Ukraine as tragic, inexcusable and a breach of international law.

Angela Merkel through the years - in pictures

  • After a long goodbye, Angela Merkel finally reached the end on Wednesday of her 16-year term as Germany’s first female chancellor, Europe’s most powerful leader and one of the world’s most durable crisis managers. Getty Images
    After a long goodbye, Angela Merkel finally reached the end on Wednesday of her 16-year term as Germany’s first female chancellor, Europe’s most powerful leader and one of the world’s most durable crisis managers. Getty Images
  • Mrs Merkel poses with ministers and other members of her government after a cabinet meeting in Berlin on November 24, 2021. AFP
    Mrs Merkel poses with ministers and other members of her government after a cabinet meeting in Berlin on November 24, 2021. AFP
  • Mrs Merkel receives a bouquet of flowers from Olaf Scholz as she arrives for probably her last weekly cabinet meeting on November 24. Getty Images
    Mrs Merkel receives a bouquet of flowers from Olaf Scholz as she arrives for probably her last weekly cabinet meeting on November 24. Getty Images
  • From right to left, US President Joe Biden, Ms Merkel, French President Emmanuel Macron and British Prime Minister Boris Johnson pose before a meeting on the sidelines of the G20 summit in Rome, in October 2021. AP
    From right to left, US President Joe Biden, Ms Merkel, French President Emmanuel Macron and British Prime Minister Boris Johnson pose before a meeting on the sidelines of the G20 summit in Rome, in October 2021. AP
  • Mrs Merkel visiting flood-ravaged areas to survey the damage and meet survivors in July 2021, in Schuld, near Bad Neuenahr-Ahrweiler. Getty Images
    Mrs Merkel visiting flood-ravaged areas to survey the damage and meet survivors in July 2021, in Schuld, near Bad Neuenahr-Ahrweiler. Getty Images
  • Mrs Merkel addressing the nation via a video statement about the continuing Covid-19 pandemic, on March 18, 2020. It was the first time in her 15-year tenure as chancellor that Mrs Merkel addressed citizens directly via a televised statement other than her New Year's Eve message. Getty Images
    Mrs Merkel addressing the nation via a video statement about the continuing Covid-19 pandemic, on March 18, 2020. It was the first time in her 15-year tenure as chancellor that Mrs Merkel addressed citizens directly via a televised statement other than her New Year's Eve message. Getty Images
  • Mrs Merkel speaks to China's President Xi Jinping and Russia's President Vladimir Putin during a group photo session in front of Japan's Osaka Castle, at the G20 summit in June 2019. Getty Images
    Mrs Merkel speaks to China's President Xi Jinping and Russia's President Vladimir Putin during a group photo session in front of Japan's Osaka Castle, at the G20 summit in June 2019. Getty Images
  • Mrs Merkel deliberates with former US president Donald Trump on the sidelines of the June 2018 G7 summit in Canada. Getty Images
    Mrs Merkel deliberates with former US president Donald Trump on the sidelines of the June 2018 G7 summit in Canada. Getty Images
  • Mrs Merkel and Mr Putin meet at Schloss Meseberg palace, the German government retreat, in August 2018. Getty Images
    Mrs Merkel and Mr Putin meet at Schloss Meseberg palace, the German government retreat, in August 2018. Getty Images
  • Mrs Merkel wears safety goggles during a visit to the European Astronauts Centre in Cologne, in 2016. Getty Images
    Mrs Merkel wears safety goggles during a visit to the European Astronauts Centre in Cologne, in 2016. Getty Images
  • Mrs Merkel poses for a selfie with Anas Modamani, a refugee from Syria, as she visited the AWO Refugium Askanierring shelter for migrants and refugees in September 2015, in Berlin. Getty Images
    Mrs Merkel poses for a selfie with Anas Modamani, a refugee from Syria, as she visited the AWO Refugium Askanierring shelter for migrants and refugees in September 2015, in Berlin. Getty Images
  • Mrs Merkel speaks with former US president Barack Obama during a G7 summit in 2015. AP Photo
    Mrs Merkel speaks with former US president Barack Obama during a G7 summit in 2015. AP Photo
  • Mrs Merkel and German President Joachim Gauck celebrate with the German national football team after its 1-0 victory in the 2014 FIFA World Cup Brazil Final match against Argentina in 2014. Getty Images
    Mrs Merkel and German President Joachim Gauck celebrate with the German national football team after its 1-0 victory in the 2014 FIFA World Cup Brazil Final match against Argentina in 2014. Getty Images
  • Mrs Merkel waves at an election campaign rally for federal elections in Dusseldorf, in 2013. Getty Images
    Mrs Merkel waves at an election campaign rally for federal elections in Dusseldorf, in 2013. Getty Images
  • Mrs Merkel smiles as she sits in the chancellor's chair for the first time at the German lower house of parliament in November 2005. Getty Images
    Mrs Merkel smiles as she sits in the chancellor's chair for the first time at the German lower house of parliament in November 2005. Getty Images
  • Mrs Merkel raises her fists at the Lower Saxony Christian Democratic Party's annual general meeting in 2005. Getty Images
    Mrs Merkel raises her fists at the Lower Saxony Christian Democratic Party's annual general meeting in 2005. Getty Images
  • Mrs Merkel speaks at the CDU party congress in December 2003, in Leipzig. Getty Images
    Mrs Merkel speaks at the CDU party congress in December 2003, in Leipzig. Getty Images

Russia's invasion in February marked a dramatic escalation of the eight-year conflict in eastern Ukraine. Mr Zelenskyy said on Tuesday that Ukrainian forces were mounting a "heroic defence" of the Donbas, the focus of recent fighting.

Ukraine said it was still holding back an assault on the city of Severodonetsk but being pounded with mortars, artillery and rocket-propelled grenade launchers by Russian troops.

Mr Zelenskyy claimed that more than 31,000 Russian troops had died in more than 100 days of what he described as a "completely pointless war".

Mrs Merkel said the Minsk peace process between Ukraine and Russia, brokered by Germany and France but now in tatters, had bought time for Ukraine to develop as a country.

While never fully successful, the 2015 accords "brought some calm", and the defiance of Mr Zelenskyy and today's Ukraine showed how the country had changed, she said.

She said sanctions on Russia could have been tougher after the annexation of Crimea in 2014, but said she had supported keeping them in place in subsequent years.

But she said there was no way to avoid dealing with Mr Putin, because Russia was too big to ignore.

"I can't pretend he doesn't exist," she said. "Before you start waging war with Russia, you have a duty to try everything diplomatically ... we have to find a way to coexist despite all our differences."

Ukraine-Russia conflict latest - in pictures

  • British citizens Aiden Aslin, left, and Shaun Pinner, right, and Moroccan Saaudun Brahim, centre, sit behind bars in a courtroom in the breakaway eastern Ukrainian enclave of Donetsk. The three were sentenced to death by pro-Moscow rebels for fighting on Ukraine's side. AP
    British citizens Aiden Aslin, left, and Shaun Pinner, right, and Moroccan Saaudun Brahim, centre, sit behind bars in a courtroom in the breakaway eastern Ukrainian enclave of Donetsk. The three were sentenced to death by pro-Moscow rebels for fighting on Ukraine's side. AP
  • A Ukrainian soldier fires a machine gun near the town of New York in the breakaway Donetsk enclave. Reuters
    A Ukrainian soldier fires a machine gun near the town of New York in the breakaway Donetsk enclave. Reuters
  • The gutted remains of cars lie along a road during heavy fighting in Severodonetsk. AP
    The gutted remains of cars lie along a road during heavy fighting in Severodonetsk. AP
  • Ukrainian soldiers ride an armoured vehicle near the city of Bakhmut, in the breakaway Donetsk enclave. EPA
    Ukrainian soldiers ride an armoured vehicle near the city of Bakhmut, in the breakaway Donetsk enclave. EPA
  • Ukrainian soldiers and members of civilian demining organisations take part in a training exercise for bomb disposal experts in Peja, Kosovo. Getty
    Ukrainian soldiers and members of civilian demining organisations take part in a training exercise for bomb disposal experts in Peja, Kosovo. Getty
  • Volunteers clear debris near a damaged shopping mall after night shelling in Kharkiv, Ukraine. EPA
    Volunteers clear debris near a damaged shopping mall after night shelling in Kharkiv, Ukraine. EPA
  • A man walks past a college on fire after a strike in Lysychansk in the eastern Ukrainian region of Donbas. AFP
    A man walks past a college on fire after a strike in Lysychansk in the eastern Ukrainian region of Donbas. AFP
  • Ukrainian service members near the town of Soledar. Reuters
    Ukrainian service members near the town of Soledar. Reuters
  • Ukrainian President Volodymyr Zelenskyy in Kyiv. AFP
    Ukrainian President Volodymyr Zelenskyy in Kyiv. AFP
  • Residents kneel during a funeral procession for senior lieutenant Vasyl Herych, 31, of the 15th Separate Mountain Assault Battalion, who was killed in Perechyn, Ukraine. Reuters
    Residents kneel during a funeral procession for senior lieutenant Vasyl Herych, 31, of the 15th Separate Mountain Assault Battalion, who was killed in Perechyn, Ukraine. Reuters
  • People hide in a bomb shelter in the city of Lysychansk in the Donbas region. AFP
    People hide in a bomb shelter in the city of Lysychansk in the Donbas region. AFP
  • Ivan Sosnin, 19, surveys the damage to his home in Lysychansk. AFP
    Ivan Sosnin, 19, surveys the damage to his home in Lysychansk. AFP
  • Ukrainian troops repair a tank in the Donbas region. AFP
    Ukrainian troops repair a tank in the Donbas region. AFP
  • Ukrainian troops fire rockets towards Russian positions at a front line in the Donbas region. AFP
    Ukrainian troops fire rockets towards Russian positions at a front line in the Donbas region. AFP
  • Volunteers from a Danish NGO demonstrate how to search for explosive devices with help of a loop metal detector, outside the town of Ichnia in Ukraine. Reuters
    Volunteers from a Danish NGO demonstrate how to search for explosive devices with help of a loop metal detector, outside the town of Ichnia in Ukraine. Reuters
  • A firefighter takes a break after putting out a fire at a house in a district of Kharkiv that was bombed by Russian forces. Reuters
    A firefighter takes a break after putting out a fire at a house in a district of Kharkiv that was bombed by Russian forces. Reuters
  • Plumes of smoke rise from a house on fire after a military strike by Russian forces in Kharkiv. Reuters
    Plumes of smoke rise from a house on fire after a military strike by Russian forces in Kharkiv. Reuters
  • The damaged house of Inna Bobryntseva, a woman who died during Russian shelling, in Kharkiv. Ukrainian officials exhumed her body from her backyard as part of an investigation into war crimes. Reuters
    The damaged house of Inna Bobryntseva, a woman who died during Russian shelling, in Kharkiv. Ukrainian officials exhumed her body from her backyard as part of an investigation into war crimes. Reuters
  • A man moves items from a damaged shop in Kharkiv after a Russian military strike the night before. Reuters
    A man moves items from a damaged shop in Kharkiv after a Russian military strike the night before. Reuters
  • Civilian militia men hold shotguns during training at a shooting range on the outskirts of Kyiv, Ukraine. AFP
    Civilian militia men hold shotguns during training at a shooting range on the outskirts of Kyiv, Ukraine. AFP
  • A woman walks by a destroyed apartment building in the town of Borodyanka. AFP
    A woman walks by a destroyed apartment building in the town of Borodyanka. AFP
  • Rescuers dismantle collapsing structures of a heavily damaged 16-storey residential building in the Saltivka district of Kharkiv. AFP
    Rescuers dismantle collapsing structures of a heavily damaged 16-storey residential building in the Saltivka district of Kharkiv. AFP
  • A Ukrainian bomb disposal worker carries unexploded ordnance during mine clearance work in the village of Yahidne, in the liberated territories of the Chernihiv region. AFP
    A Ukrainian bomb disposal worker carries unexploded ordnance during mine clearance work in the village of Yahidne, in the liberated territories of the Chernihiv region. AFP
  • Ukrainian President Volodymyr Zelenskyy, centre, visits the military during a trip to the Zaporizhzhia region. AFP
    Ukrainian President Volodymyr Zelenskyy, centre, visits the military during a trip to the Zaporizhzhia region. AFP
  • Ukrainian service members fire a shell from a M777 Howitzer in the Donetsk region as Russia's attack on Ukraine continues. Reuters
    Ukrainian service members fire a shell from a M777 Howitzer in the Donetsk region as Russia's attack on Ukraine continues. Reuters
  • Ukrainian servicemen manoeuvre a tank near the frontline in the Donetsk region. AP Photo
    Ukrainian servicemen manoeuvre a tank near the frontline in the Donetsk region. AP Photo
  • The remains of the Darnytsia Car Repair Plant damaged by missile strikes in Kyiv. EPA
    The remains of the Darnytsia Car Repair Plant damaged by missile strikes in Kyiv. EPA
  • A couple embrace on Maidan square in Kyiv. AP Photo
    A couple embrace on Maidan square in Kyiv. AP Photo
  • Smoke rises from a residential area in Kyiv. Mayor Vitali Klitschko said several explosions occurred following missile strikes in the Darnytskyi and Dniprovskyi districts of the capital with no casualties reported. EPA
    Smoke rises from a residential area in Kyiv. Mayor Vitali Klitschko said several explosions occurred following missile strikes in the Darnytskyi and Dniprovskyi districts of the capital with no casualties reported. EPA
  • A woman holds a poster showing Russian President Vladimir Putin during a protest against the war in Ukraine at the Brandenburg Gate in Berlin. AP
    A woman holds a poster showing Russian President Vladimir Putin during a protest against the war in Ukraine at the Brandenburg Gate in Berlin. AP
  • Smoke rises in the background after Russian missile strikes in Kyiv. AP
    Smoke rises in the background after Russian missile strikes in Kyiv. AP
  • A Ukrainian serviceman pauses before going back to the frontline in the Donetsk region of eastern Ukraine. AP
    A Ukrainian serviceman pauses before going back to the frontline in the Donetsk region of eastern Ukraine. AP
  • Firefighters dampen down a rail facility in the Darnytsia district of Kyiv after a Russian air strike. EPA
    Firefighters dampen down a rail facility in the Darnytsia district of Kyiv after a Russian air strike. EPA
  • An elderly woman sits in front of destroyed houses after a missile strike, which killed a civilian, in the city of Druzhkivka in the eastern Ukrainian region of Donbas. AFP
    An elderly woman sits in front of destroyed houses after a missile strike, which killed a civilian, in the city of Druzhkivka in the eastern Ukrainian region of Donbas. AFP
  • A man examines an apartment destroyed during shelling in Donetsk, eastern Ukraine. Five civilians were killed and 20 were injured. EPA
    A man examines an apartment destroyed during shelling in Donetsk, eastern Ukraine. Five civilians were killed and 20 were injured. EPA
  • Residents examine cars destroyed during shelling in Donetsk. EPA
    Residents examine cars destroyed during shelling in Donetsk. EPA
  • Civilians are evacuated from apartments destroyed during shelling in Donetsk. EPA
    Civilians are evacuated from apartments destroyed during shelling in Donetsk. EPA
  • A man looks on as smoke rises after explosions were heard in Kyiv. Reuters
    A man looks on as smoke rises after explosions were heard in Kyiv. Reuters
  • Residents chat in front of a destroyed building in Borodianka, as Russia's attacks on Ukraine continue. Reuters
    Residents chat in front of a destroyed building in Borodianka, as Russia's attacks on Ukraine continue. Reuters
  • A monument to Ukrainian poet Taras Shevchenko, damaged by shelling in Borodianka. Reuters
    A monument to Ukrainian poet Taras Shevchenko, damaged by shelling in Borodianka. Reuters
  • Men scavenge a burnt Russian military vehicle for parts and scrap metal in Novyi Bykiv. Getty
    Men scavenge a burnt Russian military vehicle for parts and scrap metal in Novyi Bykiv. Getty
  • A crater and a destroyed building after a rocket attack on a small airfield near Kharkiv. EPA
    A crater and a destroyed building after a rocket attack on a small airfield near Kharkiv. EPA
  • Ukrainian howitzers in action at an undisclosed location. AFP
    Ukrainian howitzers in action at an undisclosed location. AFP
  • A girl rides a scooter past a destroyed building in the village of Horenka, Kyiv. AFP
    A girl rides a scooter past a destroyed building in the village of Horenka, Kyiv. AFP
  • Pope Francis hugs a child during a meeting at the Vatican with children with disabilities and Ukrainian children who fled their country. Reuters
    Pope Francis hugs a child during a meeting at the Vatican with children with disabilities and Ukrainian children who fled their country. Reuters
  • Ukrainian emergency works at a damaged building following shelling in Kharkiv. AP
    Ukrainian emergency works at a damaged building following shelling in Kharkiv. AP
  • Members of a medical rescue team gather inside their temporary base in the Donetsk region of eastern Ukraine. AP
    Members of a medical rescue team gather inside their temporary base in the Donetsk region of eastern Ukraine. AP
  • A woman sits at a destroyed bus station in the city of Mariupol. AFP
    A woman sits at a destroyed bus station in the city of Mariupol. AFP
  • Residents are evacuated from Slovyansk, eastern Ukraine. AP
    Residents are evacuated from Slovyansk, eastern Ukraine. AP

Mrs Merkel, a Russian speaker who grew up in communist East Germany, promoted trade ties with Russia during her term in office and defended Nord Stream 2 as a purely economic project despite criticism from Washington.

Building on the work of her even more Kremlin-friendly predecessor Gerhard Schroeder, her policies reflected a longing by many German politicians to heal the scars of the past by making peace with Russia.

She won four successive elections in Germany and was widely admired for her calm, reassuring style, remaining the country’s most popular politician until the end of her term.

However, her detractors had long accused her of lacking the vision to tackle deep-rooted problems, such as an energy dependence on Russia that has slowed Germany's efforts to punish the Kremlin over Ukraine.

She also defended avoiding the spotlight as questions mounted over her record. A trip to Florence while Mr Zelenskyy blamed her in part for the grisly discoveries in Bucha "made clear that I am no longer chancellor", she said.

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Heather, the Totality
Matthew Weiner,
Canongate 

Infiniti QX80 specs

Engine: twin-turbocharged 3.5-liter V6

Power: 450hp

Torque: 700Nm

Price: From Dh450,000, Autograph model from Dh510,000

Available: Now

How to improve Arabic reading in early years

One 45-minute class per week in Standard Arabic is not sufficient

The goal should be for grade 1 and 2 students to become fluent readers

Subjects like technology, social studies, science can be taught in later grades

Grade 1 curricula should include oral instruction in Standard Arabic

First graders must regularly practice individual letters and combinations

Time should be slotted in class to read longer passages in early grades

Improve the appearance of textbooks

Revision of curriculum should be undertaken as per research findings

Conjugations of most common verb forms should be taught

Systematic learning of Standard Arabic grammar

'The Batman'

Stars:Robert Pattinson

Director:Matt Reeves

Rating: 5/5

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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
Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

Squid Game season two

Director: Hwang Dong-hyuk 

Stars:  Lee Jung-jae, Wi Ha-joon and Lee Byung-hun

Rating: 4.5/5

Fixtures

Opening day Premier League fixtures for August 9-11

August 9

Liverpool v Norwich 11pm

August 10

West Ham v Man City 3.30pm

Bournemouth v Sheffield Utd 6pm

Burnley v Southampton 6pm

C Palace v Everton 6pm

Leicester v Wolves 6pm

Watford v Brighton 6pm

Tottenham v Aston Villa 8.30pm

August 11

Newcastle v Arsenal 5pm

Man United v Chelsea 7.30pm

 

The specs

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Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

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Price: From Dh117,059

The National's picks

4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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. 

GIANT REVIEW

Starring: Amir El-Masry, Pierce Brosnan

Director: Athale

Rating: 4/5

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

ARM%20IPO%20DETAILS
%3Cp%3E%3Cstrong%3EShare%20price%3A%3C%2Fstrong%3E%20Undisclosed%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ETarget%20raise%3A%3C%2Fstrong%3E%20%248%20billion%20to%20%2410%20billion%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EProjected%20valuation%3A%3C%2Fstrong%3E%20%2460%20billion%20to%20%2470%20billion%20(Source%3A%20Bloomberg)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ELead%20underwriters%3A%3C%2Fstrong%3E%20Barclays%2C%20Goldman%20Sachs%20Group%2C%20JPMorgan%20Chase%20and%20Mizuho%20Financial%20Group%3C%2Fp%3E%0A
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

Farage on Muslim Brotherhood

Nigel Farage told Reform's annual conference that the party will proscribe the Muslim Brotherhood if he becomes Prime Minister.
"We will stop dangerous organisations with links to terrorism operating in our country," he said. "Quite why we've been so gutless about this – both Labour and Conservative – I don't know.
“All across the Middle East, countries have banned and proscribed the Muslim Brotherhood as a dangerous organisation. We will do the very same.”
It is 10 years since a ground-breaking report into the Muslim Brotherhood by Sir John Jenkins.
Among the former diplomat's findings was an assessment that “the use of extreme violence in the pursuit of the perfect Islamic society” has “never been institutionally disowned” by the movement.
The prime minister at the time, David Cameron, who commissioned the report, said membership or association with the Muslim Brotherhood was a "possible indicator of extremism" but it would not be banned.

The biog

Favourite Quote: “Real victories are those that protect human life, not those that result from its destruction emerge from its ashes,” by The late king Hussain of Jordan.

Favourite Hobby: Writing and cooking

Favourite Book: The Prophet by Gibran Khalil Gibran

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MIDWAY

Produced: Lionsgate Films, Shanghai Ryui Entertainment, Street Light Entertainment
Directed: Roland Emmerich
Cast: Ed Skrein, Woody Harrelson, Dennis Quaid, Aaron Eckhart, Luke Evans, Nick Jonas, Mandy Moore, Darren Criss
Rating: 3.5/5 stars

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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Updated: June 08, 2022, 11:45 AM