The European Union is looking at creating a dedicated training mission for Ukraine's armed forces to help them repel attacks by Russia.
The EU's foreign affairs chief Josep Borrell presented the idea to the bloc's 27 defence ministers in Prague on Tuesday, hoping for a "political green light" to take the proposal further.
Mr Borrell said a joint mission would make Ukraine's training more predictable than the current piecemeal instruction that comes when particular weapons are donated.
Some EU countries already contribute to a training mission led by non-member Britain, where more than 2,000 Ukrainian personnel have been trained, while Germany, the Netherlands and others have their own programmes in place.
But several countries said they supported a separate EU mission and rejected any suggestion that Russia would treat it as an escalation of the conflict, since the bloc already supports Ukraine militarily.
"It would be good to put that on a more structured basis and to ensure that the EU collectively is doing that in a structured and organised way that can last for some time," said Irish Foreign Minister Simon Coveney.
His Finnish counterpart Antti Kaikkonen said the EU should seek "new and innovative ways" to break the stalemate in Ukraine and that a training mission might be the way to do it.
Aid from western militaries has been credited with helping Ukraine survive the first six months of the invasion, but the fallout from the war could worsen over the winter if the fighting drags on.
"What I see now is a war of attrition — both sides are not moving a lot," said Robert Brieger, chairman of the EU's military committee made up of chiefs of defence from across the bloc.
"There are some small counter-attacks from the Ukrainian side. Success of these operations will depend on the support of western nations."
Ukraine conflict - in pictures
Neutral Austria sounded one of the few notes of scepticism about the training mission, with Defence Minister Klaudia Tanner saying the legal basis and extent of the proposal required scrutiny.
But Mr Borrell believes a mission for Ukraine is overdue when the EU already has 18 military and civilian peacekeeping missions in countries such as Mozambique, the Central African Republic and Mali.
Initial approval in Prague, where foreign and defence ministers are holding three days of talks this week, would pave the way for a more detailed proposal to be considered in the autumn.
Mr Borrell is also calling for more co-ordination between EU countries in military spending, an idea embraced on Monday in a speech by German Chancellor Olaf Scholz.
The EU recently adopted a new strategic compass that set out plans for the union to grow its military presence and set up a 5,000-troop rapid response force to carry out operations such as last year's evacuation of Kabul.
But wary countries, especially in Eastern Europe, which regard Nato as their prime security protector, have been offered reassurance that a more muscular EU will not supplant the American-led alliance.
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And the music of the heart.
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Ben Okri,
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
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