Nato Secretary General Jens Stoltenberg in Brussels on Wednesday. AFP
Nato Secretary General Jens Stoltenberg in Brussels on Wednesday. AFP
Nato Secretary General Jens Stoltenberg in Brussels on Wednesday. AFP
Nato Secretary General Jens Stoltenberg in Brussels on Wednesday. AFP

Nato says 'urgent need' for UN to inspect Ukraine nuclear plant


Soraya Ebrahimi
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There is an "urgent" need for the UN's atomic watchdog to inspect the Zaporizhzhia nuclear power plant in Ukraine that is under Russian military control, Nato chief Jens Stoltenberg said on Wednesday.

Mr Stoltenberg said in Brussels that Russia's seizure of the plant "poses a serious threat to the safety and the security of this facility [and] raises the risks of a nuclear accident or incident".

"It is urgent to allow the inspection by the International Atomic Energy Agency and to ensure the withdrawal of all Russian forces," he said.

Russian military control of the plant "endangers the population of Ukraine, of neighbouring countries and of the international community", Mr Stoltenberg said.

"Russian troops … now use the ground around the nuclear power plant as a staging area, as a platform, to launch artillery attacks on Ukrainian forces, and this is reckless, it is irresponsible."

Mr Stoltenberg made the comments at two briefings on Wednesday alongside the presidents of Serbia and Kosovo.

Russian forces took the Zaporizhzhia nuclear power plant in southern Ukraine in March, shortly after invading.

Zaporizhzhia nuclear power plant attacked - in pictures

  • A bright flaring object lands near the nuclear plant in Enerhodar, Ukraine. AP
    A bright flaring object lands near the nuclear plant in Enerhodar, Ukraine. AP
  • Russian forces shelled Europe’s largest nuclear plant early on Friday. AP
    Russian forces shelled Europe’s largest nuclear plant early on Friday. AP
  • Surveillance camera footage shows a flare landing at the Zaporizhzhia nuclear power plant. Reuters
    Surveillance camera footage shows a flare landing at the Zaporizhzhia nuclear power plant. Reuters
  • The flare lands at the plant. Reuters
    The flare lands at the plant. Reuters
  • Multiple blasts at the plant were recorded. AFP
    Multiple blasts at the plant were recorded. AFP
  • Ukrainian President Volodymyr Zelenskiy makes a statement following the attack. Reuters
    Ukrainian President Volodymyr Zelenskiy makes a statement following the attack. Reuters
  • The Zaporizhzhia nuclear power plant in Enerhodar, Ukraine, on September 2, 2019. AP
    The Zaporizhzhia nuclear power plant in Enerhodar, Ukraine, on September 2, 2019. AP
  • A power-generating unit at the Zaporizhzhia nuclear power plant. AP Photo
    A power-generating unit at the Zaporizhzhia nuclear power plant. AP Photo

The plant is the largest one in Europe, and the uncertainty surrounding it as the war rages has fuelled fears of a nuclear accident to rival that of Chernobyl in 1986, when a reactor exploded.

Russia and Ukraine have accused each other of shelling the Zaporizhzhia nuclear installation.

The UN Security Council last week held an emergency meeting over the situation and warned of a "grave" crisis unfolding in Zaporizhzhia.

UN chief: 'Humanity one miscalculation away from nuclear annihilation' - video

On Thursday, UN Secretary General Antonio Guterres will hold talks in western Ukraine with President Volodymyr Zelenskyy and Turkish leader Recep Tayyip Erdogan.

The discussions were expected to include Zaporizhzhia.

Ukraine relied on four nuclear power stations to supply it with about half of its electricity supply before Russia's invasion.

Its call for a demilitarised zone around the Zaporizhzhia plant has been backed by western allies.

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

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Updated: August 17, 2022, 10:03 PM