There are growing fears of a cholera outbreak in the Ukrainian port of Mariupol, where officials say the Russian onslaught has left behind a nightmarish landscape of rotting corpses, rubbish and polluted water.
The pro-Ukrainian city council said tens of thousands of deaths from cholera were a “potential real scenario” for Mariupol, where Russia declared victory last month after a weeks-long siege characterised by some of the heaviest fighting of the war, leading to most of the city's population being evacuated.
That exodus has added to the city’s problems because there is now a shortage of doctors and many residents who were unable to leave Mariupol are already old and sick, city officials said.
“In this state of medicine, any infectious disease turns into a deadly epidemic,” said Petro Andryushchenko, an adviser to Mariupol’s mayor. Some city officials have relocated to temporary homes in towns such as Dnipro or Zaporizhzhia.
Dr Margaret Harris, a representative of the World Health Organisation in Ukraine, said damage to infrastructure during the fighting meant water had become mixed with sewage.
The WHO is concerned about the risk of cholera in the ruins and has positioned cholera treatment and vaccination supplies in the area, Dr Harris said.
Cholera is caused by eating or drinking contaminated goods. It can kill within hours if nothing is done, although many people develop no symptoms and treatment is effective if done promptly.
A regular British intelligence update said isolated cases of cholera had been reported since May and said there was a risk of a major outbreak in Mariupol.
This reflected a pattern of Russia being unable to provide basic services in occupied territories, the UK's Defence Ministry said, with access to drinking water patchy and telephone and internet services disrupted.
“Medical services in Mariupol are likely already near collapse: a major cholera outbreak in Mariupol will exacerbate this further,” it said.
Ukraine suffered a significant cholera outbreak in the mid-1990s, which killed about 30 people, and there have been more cases since along the Sea of Azov where Mariupol is located.
The city council said Mariupol was “literally drowning in garbage and sewage”, that water was polluted and that hasty burials, or people being buried under rubble, meant thousands of bodies were decomposing in the summer heat.
About 22,000 people were killed in the fighting, the council said. An estimated 200,000 left for Ukrainian-held territory, while another 100,000 or so are said to be living under Russian occupation outside Mariupol.
Ukrainian President Volodymyr Zelenskyy said in May that Mariupol had been “completely destroyed” in the fighting. Russia described it as a liberation after it captured the final Ukrainian stronghold in the city, the Azovstal steelworks.
Western officials considered Mariupol to be strategically important because it links Russian-annexed Crimea with the territories Moscow is trying to seize in eastern Ukraine.
Mr Zelenskyy said in an overnight address that key Donbas cities such as Severodonetsk and Lysychansk were “holding on” against Russia’s attempts to seize the region.
Generation Start-up: Awok company profile
Started: 2013
Founder: Ulugbek Yuldashev
Sector: e-commerce
Size: 600 plus
Stage: still in talks with VCs
Principal Investors: self-financed by founder
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
Company%20profile
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Tips for entertaining with ease
· Set the table the night before. It’s a small job but it will make you feel more organised once done.
· As the host, your mood sets the tone. If people arrive to find you red-faced and harried, they’re not going to relax until you do. Take a deep breath and try to exude calm energy.
· Guests tend to turn up thirsty. Fill a big jug with iced water and lemon or lime slices and encourage people to help themselves.
· Have some background music on to help create a bit of ambience and fill any initial lulls in conversations.
· The meal certainly doesn’t need to be ready the moment your guests step through the door, but if there’s a nibble or two that can be passed around it will ward off hunger pangs and buy you a bit more time in the kitchen.
· You absolutely don’t have to make every element of the brunch from scratch. Take inspiration from our ideas for ready-made extras and by all means pick up a store-bought dessert.
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
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THE BIO
Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old
Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai
Favourite Book: The Alchemist
Favourite quote: Failing to prepare is preparing to fail
Favourite place to Travel to: Vienna
Favourite cuisine: Italian food
Favourite Movie : Scent of a Woman
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.