Russian forces are in a “very uneasy” situation around the strategic Ukrainian port city of Kherson, the commander of Moscow's invading forces has said.
His remarks came as the Russian-installed head of the Kherson region urged civilian evacuations from the area, saying 60,000 could leave in the coming days.
Kherson, which had a pre-war population of about 300,000, fell to Russian invading forces early in the conflict.
The city and surrounding oblast were annexed by Russia on September 30, after a referendum widely described as a sham vote and condemned by 143 UN member states voting on a resolution on October 12.
Only five countries, including North Korea, Syria and Russia’s close ally Belarus, voted against the resolution.
“Our plans in the city of Kherson will depend on the tactical military situation that is already very uneasy. We will seek to protect the lives of civilians and our service members,” Gen Sergey Surovikin said at a press conference in Moscow.
“We will act in a timely manner, without excluding the most difficult decisions.”
Ukraine has long stated its intention to recapture the city but launched a surprise offensive much further north near Kharkiv in early October, routing Russian forces after Moscow decided to reinforce Kherson.
The southern city is difficult to defend, located north of the 2,200-kilometre-long Dnieper river. In recent months, Ukrainian forces have been damaging and destroying bridges supplying the Russians on the northern bank.
Analysts say a successful Ukrainian offensive in Kherson could trap around 20,000 Russian troops, including some of their best forces.
Gen Surovikin alleged that Ukraine planned to attack infrastructure, including a dam at a hydroelectric plant. He also said the Russian army would “provide for the already announced safe transportation of the population under the relocation programme”.
Russia was heavily criticised in May at the end of the siege of the southern port city of Mariupol, when the UN asked for a humanitarian corridor to be kept open to evacuate civilians.
The UN said Russia initially reneged on its commitment, shelling civilian areas during the evacuation. Gen Surovikin said that in the event of the anticipated battle in Kherson, his forces would take steps to protect civilians.
“Under these conditions, our priority is preserving the life and health of peaceful citizens,” he said.
“Our further actions and plans regarding the city of Kherson itself will depend on the military-tactic situation at hand. I will say this again: it is already very difficult as of today.”
Vladimir Saldo, the Russian-installed Kherson region chief, said the risk of attack by Ukrainian forces had led to a decision to evacuate some civilians from four towns.
“The Ukrainian side is building up forces for a large-scale offensive,” Mr Saldo said in a video statement.
The Russian military was preparing to repel the offensive, he said, and “where the military operates, there is no place for civilians”.
First Person
Richard Flanagan
Chatto & Windus
Scorecard:
England 458 & 119/1 (51.0 ov)
South Africa 361
England lead by 216 runs with 9 wickets remaining
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.
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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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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
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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