Russian warships have been seen acting unusually off the south coast of Ireland.
Large cruise missile ship, the Marshal Ustinov, is one of at least three Russian navy ships that have been travelling back from the Mediterranean to their home port in the north of Russia.
It was one of the ships involved in planned live-fire exercises in Irish-controlled waters in February.
The Ustinov has been on operations around the Mediterranean supporting Russia's war efforts in Ukraine since its sister ship the Moskva was sunk in April.
The ships were seen off the south-east coast of Ireland on Tuesday, inside the Irish Exclusive Economic Zone but outside Irish territorial waters.
They were travelling north with the apparent intention of sailing up through the Irish Sea.
Shortly before 8am the ships turned around and sailed back the way they had come, raising questions about their intentions. The ships are being shadowed by the Royal Navy frigate HMS Lancaster.
The Ustinov was one of several ships involved in planned naval exercises off the coast of County Cork in February, which were widely regarded as a provocation to the West before Russia’s invasion of Ukraine.
Initially the exercises, which involved the firing of missiles, were to be held inside the Irish zone and raised concerns because of their closeness to underwater communications cables.
After protests from the Irish government, Russia eventually agreed to move the exercises farther into the Atlantic and out of the Irish zone.
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Under international law, Russia is allowed to sail through the Irish Sea as long as it remains outside Irish and UK territorial waters, which extend about 22 kilometres off each country’s coast.
It is a highly unusual route for Russia naval ships and the manoeuvres are likely to cause concern among Irish and British defence officials given the tense international situation.
In the past it has been more usual for Russian naval vessels travelling to their northern ports to take the western route around Ireland or travel east through the English Channel.
The Ustinov is not visible on publicly available resources but its presence is indicated by the fuel ship Vyazma, which accompanies the vessel.
The Vice-Admiral Kulakov, a Russian destroyer, is also believed to be with the ships.
This month, another Russian ship was seen acting unusually off the Irish south coast.
The Akademik Pashin, a naval oil tanker, was seen leaving the English Channel on August 17 and unexpectedly sailing west along Ireland’s south coast, coming within 140 kilometres at times.
Defence sources suggest it was probably supporting other Russian ships in the area.
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Abu Dhabi Harlequins 36 Bahrain 32
Harlequins
Tries: Penalty 2, Stevenson, Teasdale, Semple
Cons: Stevenson 2
Pens: Stevenson
Bahrain
Tries: Wallace 2, Heath, Evans, Behan
Cons: Radley 2
Pen: Radley
Man of the match: Craig Nutt (Harlequins)
Sinopharm vaccine explained
The Sinopharm vaccine was created using techniques that have been around for decades.
“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.
"What is left is a skeleton of the virus so it looks like a virus, but it is not live."
This is then injected into the body.
"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.
"You have to be exposed more than one time to what we call the antigen."
The vaccine should offer protection for at least months, but no one knows how long beyond that.
Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.
“Since it is inactivated, it will not last forever," she said.
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Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
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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
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