Russia and Ukraine are digging in for a long winter as the war drags on with no end in sight, western officials have said.
More than eight months into the invasion, officials are pessimistic that Russia will sit down for meaningful peace talks any time soon.
Allies of Ukraine are providing cold-weather gear to Ukrainian forces as winter approaches.
A prolonged stalemate would frustrate the hopes of Ukrainian President Volodymyr Zelenskyy that his country would gain the upper hand by December.
Although Ukraine made notable gains in an autumn counter-offensive, its progress on the battlefield in recent weeks has been slow.
One western official said on Wednesday that there was no end to the war in sight, with both sides “digging in now for the long winter ahead, as temperatures start to fall”.
“This is going to continue to be a long, difficult, bloody conflict,” the official said.
The official added that existing Russian offers to negotiate were not serious and amounted to demanding Ukraine's surrender.
On the Kremlin's thinking, the official said: “I do not think we are seeing signs that there is any sort of serious reappraisal. We're not seeing signs yet that there might be a Plan B.”
The US said last week that it did not see either Ukraine or Russia as likely to return to the negotiating table soon.
Mr Zelenskyy has signalled that his focus is the counter-offensive and that he does not want to negotiate at present, Pentagon official John Kirby said.
“He gets to determine what, or what he is not, willing to negotiate with the Russians. But we’re just not there yet,” Mr Kirby said.
Russia and Ukraine held tentative peace talks in the early weeks of the war, in which Mr Zelenskyy indicated he could accept a form of neutrality in lieu of Nato membership.
But the talks came to a standstill after civilian massacres were discovered in towns near Kyiv, such as Bucha, and have yet to be revived.
Turkey, which helped to broker a grain deal signed separately by Russia and Ukraine, has offered itself as a mediator in potential future talks.
The western official said on Wednesday that Russia was hoping to “terrify and cow the Ukrainian people” by attacking key infrastructure in air strikes.
Ukraine and its western allies say Russian armed forces are using Iranian-made drones as part of their attacks — something Moscow denies.
Russia has hit back with claims that Britain is linked to the Nord Stream pipeline explosions or attacks on the Crimean peninsula, which London in turn denies.
Ukraine conflict — in pictures
Moscow said on Wednesday it would call in the British ambassador “in the near future” to hand over supposed evidence linking the UK to an attack on its Black Sea fleet.
Britain on Wednesday announced further sanctions against steel and petrochemical tycoons it said were involved in funding Russia's invasion of Ukraine.
The four oligarchs, Albert Shigabutdinov, Airat Shaimiev, Alexander Abramov and Alexander Frolov, are being hit with asset freezes and travel bans, as has happened with more than 100 others.
“By targeting these individuals, we are ramping up the economic pressure on [Russian President Vladimir] Putin and will continue to do so until Ukraine prevails,” UK Foreign Secretary James Cleverly said.
The western official said outrage over the invasion was still being communicated directly to the Russian leadership even as it shows little sign of changing course.
“The best thing for Ukraine is for Russia to stop this, so I think we need to keep delivering that message,” the official said. “We need to keep reminding them that they do have a choice.”
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KILLING OF QASSEM SULEIMANI
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
ULTRA PROCESSED FOODS
- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns
- Margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars
- Energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces
- Infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes
- Many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts
The biog
Favourite films: Casablanca and Lawrence of Arabia
Favourite books: Start with Why by Simon Sinek and Good to be Great by Jim Collins
Favourite dish: Grilled fish
Inspiration: Sheikh Zayed's visionary leadership taught me to embrace new challenges.
Tank warfare
Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks.
“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.
“We are developing next generation capabilities to compete with and deter adversaries to prevent opportunism or miscalculation, and, if necessary, defeat any foe decisively.”
De De Pyaar De
Produced: Luv Films, YRF Films
Directed: Akiv Ali
Cast: Ajay Devgn, Tabu, Rakul Preet Singh, Jimmy Sheirgill, Jaaved Jaffrey
Rating: 3.5/5 stars
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
Teri%20Baaton%20Mein%20Aisa%20Uljha%20Jiya
%3Cp%3E%3Cstrong%3EDirectors%3A%3C%2Fstrong%3E%20Amit%20Joshi%20and%20Aradhana%20Sah%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECast%3A%3C%2Fstrong%3E%20Shahid%20Kapoor%2C%20Kriti%20Sanon%2C%20Dharmendra%2C%20Dimple%20Kapadia%2C%20Rakesh%20Bedi%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
More on Quran memorisation:
BMW%20M4%20Competition
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The five pillars of Islam
Premier League results
Saturday
Crystal Palace 1 Brighton & Hove Albion 2
Cardiff City 2 West Ham United 0
Huddersfield Town 0 Bournemouth 2
Leicester City 3 Fulham 1
Newcastle United 3 Everton 2
Southampton 2 Tottenham Hotspur 1
Manchester City 3 Watford 1
Sunday
Liverpool 4 Burnley 2
Chelsea 1 Wolverhampton Wanderers 1
Arsenal 2 Manchester United 0