The Ukrainian president has warned Russia is this week likely to intensify its "hostile activity", as Kyiv awaits a decision from the European Union on its bid for candidate status.
Nearly four months after Russia invaded his country, Volodymyr Zelenskyy said there had been "few such fateful decisions for Ukraine" as the EU verdict expected this week.
"Only a positive decision is in the interests of the whole of Europe," he said in his evening address on Sunday.
"Obviously, we expect Russia to intensify hostile activity this week ... we are preparing. We are ready."
Moscow's forces are continuing to pummel eastern Ukraine in a bid to seize the Donbas region, after being repelled from other parts of the country.
Russian-backed separatist forces in Ukraine on Monday said they had taken a village beside the main southern road towards the eastern Ukrainian city of Severodonetsk, which has been the scene of fierce fighting for weeks.
Both sides have suffered significant losses in the battle for the city, which is in one of two self-proclaimed breakaway regions that Russia says it launched its invasion to defend.
Vitaly Kiselev, an assistant to the self-styled interior minister of the Russian-backed Luhansk People's Republic, was quoted by the Tass news agency as saying the village of Toshkivka, about 25 kilometres south of Severodonetsk, had been taken.
Serhiy Gaidai, the governor of the Ukrainian region of Luhansk, said pro-Russian forces were trying to break through the lines of the village.
The Ukrainian military said on Sunday that its forces had repelled heavy fighting near Toshkivka and other villages nearby.
Russia's Defence Ministry said Russian forces had taken Metyolkine, a district in the eastern suburbs of Severodonetsk. Mr Gaidai said Ukraine was no longer in control of Metyolkine.
Analysts at the Institute for the Study of War wrote in a note that "Russian forces will likely be able to seize Severodonetsk in the coming weeks, but at the cost of concentrating most of their available forces in this small area".
Since invading on February 24, Russia has scaled back its war ambitions, withdrawing troops from around the capital Kyiv and focusing on pushing Ukrainian troops out of the eastern Donbas region.
The UK's Ministry of Defence said the Russian air force has underperformed due to its failure to gain aerial superiority over Ukraine, contributing to Moscow's "very limited campaign success".
In an updated intelligence report, the MoD said Russia jets have been operating in a "risk-averse style" and have rarely penetrated front lines, putting pressure on its own ground forces.
"For years, much of Russia’s air combat training has highly likely been heavily scripted and designed to impress senior officials, rather than to develop dynamic initiative amongst air crews", the MoD said on Twitter.
Russian personnel have not developed the cultural skills needed to deliver a western-style modern air campaign, the MoD said.
The report said Russian ground troops were struggling with low morale and that supplies of cruise missiles were running low.
Nato Secretary General Jens Stoltenberg said the war could last for years and urged Western governments to continue sending state-of-the-art weaponry to Ukrainian troops, Germany's Bild am Sonntag newspaper reported.
"We must prepare for the fact that it could take years," Mr Stoltenberg was quoted as saying. "We must not let up in supporting Ukraine."
Ukraine's general staff said Russia had sent an anti-aircraft missile division to Bryansk and battalion tactical groups were covering the border in Bryansk and neighbouring Kursk regions.
Towards Kharkiv, the Russians were trying to stop Ukrainian forces from advancing to the border, it said.
In the south, western weaponry had helped Ukrainian forces advance 10km towards Russian-occupied Melitopol, its mayor said from outside the city in a video posted on Telegram.
Russia's Defence Ministry said it had launched missile strikes in the past 24 hours, with one attack on a top-level Ukrainian military meeting near the city of Dnipro killing "more than 50 generals and officers".
It said it had also struck a building storing western-provided weapons in Mykolaiv, destroying artillery and armoured vehicles.
There was no independent verification of these claims, however.
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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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FA Cup semi-finals
Saturday: Manchester United v Tottenham Hotspur, 8.15pm (UAE)
Sunday: Chelsea v Southampton, 6pm (UAE)
Matches on Bein Sports
Company%20Profile
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Killing of Qassem Suleimani
Killing of Qassem Suleimani
The specs: 2018 Opel Mokka X
Price, as tested: Dh84,000
Engine: 1.4L, four-cylinder turbo
Transmission: Six-speed auto
Power: 142hp at 4,900rpm
Torque: 200Nm at 1,850rpm
Fuel economy, combined: 6.5L / 100km
COMPANY%20PROFILE
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Profile of Tamatem
Date started: March 2013
Founder: Hussam Hammo
Based: Amman, Jordan
Employees: 55
Funding: $6m
Funders: Wamda Capital, Modern Electronics (part of Al Falaisah Group) and North Base Media
The biog
Title: General Practitioner with a speciality in cardiology
Previous jobs: Worked in well-known hospitals Jaslok and Breach Candy in Mumbai, India
Education: Medical degree from the Government Medical College in Nagpur
How it all began: opened his first clinic in Ajman in 1993
Family: a 90-year-old mother, wife and two daughters
Remembers a time when medicines from India were purchased per kilo
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
UAE currency: the story behind the money in your pockets
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Where to apply
Applicants should send their completed applications - CV, covering letter, sample(s) of your work, letter of recommendation - to Nick March, Assistant Editor in Chief at The National and UAE programme administrator for the Rosalynn Carter Fellowships for Mental Health Journalism, by 5pm on April 30, 2020.
Please send applications to nmarch@thenational.ae and please mark the subject line as “Rosalynn Carter Fellowship for Mental Health Journalism (UAE programme application)”.
The local advisory board will consider all applications and will interview a short list of candidates in Abu Dhabi in June 2020. Successful candidates will be informed before July 30, 2020.
Lexus LX700h specs
Engine: 3.4-litre twin-turbo V6 plus supplementary electric motor
Power: 464hp at 5,200rpm
Torque: 790Nm from 2,000-3,600rpm
Transmission: 10-speed auto
Fuel consumption: 11.7L/100km
On sale: Now
Price: From Dh590,000
The Penguin
Starring: Colin Farrell, Cristin Milioti, Rhenzy Feliz
Creator: Lauren LeFranc
Rating: 4/5
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.