Ukraine's President Volodymyr Zelenskyy suggested on Tuesday that he is willing to conduct peace talks with Russia while sticking to Kyiv's core demands, in a move that softens his refusal to negotiate with Moscow as long as President Vladimir Putin is in power.
There was a change in the Ukrainian president's rhetoric as he appealed to the international community to “force Russia into real peace talks”.
After Russia illegally annexed four Ukrainian regions in September, Mr Zelenskyy signed a decree stating “the impossibility of holding talks” with Mr Putin.
However, it is unlikely Mr Zelenskyy's latest remarks will advance any talks, as the conditions he set will be non-starters for Moscow.
Mr Zelenskyy reiterated that his conditions for dialogue were the return of all of Ukraine’s occupied lands, compensation for war damage and the prosecution of war crimes. He did not specify how world leaders should coerce Russia into talks.
Western weapons and aid have been key to Ukraine’s ability to fight off Russia’s invasion, which some initially expected would tear through the country with relative ease.
This means Kyiv cannot ignore how the war is seen in the US and the European Union, said political analyst Volodymyr Fesenko.
Antonov AN-225 destroyed by Russia in Ukraine — in pictures
“Zelenskyy is trying to manoeuvre because the promise of negotiations does not oblige Kyiv to anything, but it makes it possible to maintain the support of western partners,” said Mr Fesenko, head of the Kyiv-based Penta Centre independent think tank.
“A categorical refusal to hold talks plays into the Kremlin’s hands, so Zelenskyy is changing the tactics and talks about the possibility of a dialogue, but on conditions that make it all very clear.”
Russia and Ukraine held several rounds of talks in Belarus and Turkey early in the war, which is now nearing its nine-month mark, and Mr Zelenskyy repeatedly called for a personal meeting with Mr Putin — which the Kremlin brushed off.
The talks stalled after the last meeting of the delegations, held in Istanbul in March, yielded no results.
Mr Zelenskyy said on Monday that Kyiv has “repeatedly proposed [talks] and to which we always received crazy Russian responses with new terrorist attacks, shelling or blackmail”.
Ukraine war latest — in pictures
Russia resumed calls for talks after it started losing ground to a Ukrainian counter-offensive in the east and south in September.
Mr Zelenskyy rejected the possibility of negotiating with Mr Putin later that month after the Russian leader illegally claimed four regions of Ukraine as Russian territory.
The Ukrainian president said on Monday that his country's conditions for dialogue included the “restoration of [Ukraine’s] territorial integrity … compensation for all war damage, punishment for every war criminal and guarantees that it will not happen again”.
Russia’s deputy foreign minister, Andrei Rudenko, said on Tuesday that Moscow was not setting any conditions for the resumption of talks. He accused Kyiv of lacking “good will”.
“This is their choice. We have always declared our readiness for such negotiations,” Mr Rudenko said.
Putin's inner circle — in pictures
Mr Putin and other Russian officials have repeatedly claimed that the US is preventing Ukraine from engaging in peace talks, which several countries have offered to mediate.
In an interview released on Tuesday, Ukrainian presidential adviser Mykhailo Podolyak said western countries would not push Kyiv to negotiate on Moscow’s terms.
“Ukraine is receiving rather effective weapons from its partners, first and foremost the US,” Mr Podolyak said.
“We’re pushing the Russian army out of our territory. And given that, it’s nonsense to force us to negotiate, and de facto to concede to Russia’s ultimatum! No one will do that.”
Military footage shows Ukraine soldiers dismantling Russian flags in a liberated area — video
Frankenstein in Baghdad
Ahmed Saadawi
Penguin Press
The bio
Favourite book: The Alchemist by Paulo Coelho
Favourite travel destination: Maldives and south of France
Favourite pastime: Family and friends, meditation, discovering new cuisines
Favourite Movie: Joker (2019). I didn’t like it while I was watching it but then afterwards I loved it. I loved the psychology behind it.
Favourite Author: My father for sure
Favourite Artist: Damien Hurst
Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Pharaoh's curse
British aristocrat Lord Carnarvon, who funded the expedition to find the Tutankhamun tomb, died in a Cairo hotel four months after the crypt was opened.
He had been in poor health for many years after a car crash, and a mosquito bite made worse by a shaving cut led to blood poisoning and pneumonia.
Reports at the time said Lord Carnarvon suffered from “pain as the inflammation affected the nasal passages and eyes”.
Decades later, scientists contended he had died of aspergillosis after inhaling spores of the fungus aspergillus in the tomb, which can lie dormant for months. The fact several others who entered were also found dead withiin a short time led to the myth of the curse.
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
The specs
Engine: 2.5-litre, turbocharged 5-cylinder
Transmission: seven-speed auto
Power: 400hp
Torque: 500Nm
Price: Dh300,000 (estimate)
On sale: 2022
World Cricket League Division 2
In Windhoek, Namibia - Top two teams qualify for the World Cup Qualifier in Zimbabwe, which starts on March 4.
UAE fixtures
Thursday February 8, v Kenya; Friday February 9, v Canada; Sunday February 11, v Nepal; Monday February 12, v Oman; Wednesday February 14, v Namibia; Thursday February 15, final
Avengers: Endgame
Directors: Anthony Russo, Joe Russo
Starring: Robert Downey Jr, Chris Evans, Scarlett Johansson, Chris Hemsworth, Josh Brolin
4/5 stars