• Ukrainian President Volodymyr Zelenskyy (3R) awards a soldier in Kherson after it was liberated from Russia. All photos: AP
    Ukrainian President Volodymyr Zelenskyy (3R) awards a soldier in Kherson after it was liberated from Russia. All photos: AP
  • Mr Zelenskyy accused Russian troops of war crimes in Kherson.
    Mr Zelenskyy accused Russian troops of war crimes in Kherson.
  • The Ukrainian president joined troops to celebrate the victory in the southern city.
    The Ukrainian president joined troops to celebrate the victory in the southern city.
  • Mr Zelenskyy called the liberation of Kherson 'the beginning of the end of the war' with Russia.
    Mr Zelenskyy called the liberation of Kherson 'the beginning of the end of the war' with Russia.
  • Buoyant Ukrainian soldiers take a selfie with the president in Kherson.
    Buoyant Ukrainian soldiers take a selfie with the president in Kherson.
  • Mr Zelenskyy heaped praise on Ukraine's armed forces for their efforts in Kherson.
    Mr Zelenskyy heaped praise on Ukraine's armed forces for their efforts in Kherson.
  • A celebratory group photograph in Kherson.
    A celebratory group photograph in Kherson.
  • A proud Mr Zelenskyy enjoys the moment as the Ukrainian national anthem is played.
    A proud Mr Zelenskyy enjoys the moment as the Ukrainian national anthem is played.
  • The president is surrounded by soldiers in the liberated city.
    The president is surrounded by soldiers in the liberated city.

Zelenskyy hopes recapture of Kherson is 'beginning of the end of war' with Russia


Soraya Ebrahimi
  • English
  • Arabic

Ukrainian President Volodymyr Zelenskyy on Monday said he hoped that the recapture of Kherson was the “beginning of the end of the war”, as he lauded soldiers and took selfies with them in the recently liberated southern city.

Mr Zelenskyy made the unexpected appearance in the city only hours after warning in his nightly video address of booby traps and mines left behind by the Russians before their retreat.

In Kherson, he distributed medals to Ukrainian troops in a central square and posed for selfies with them.

Video footage showed him waving to residents, some of whom shouted from an apartment window: “Glory to Ukraine!” The reply “Glory to the heroes!” came back from Mr Zelenskyy’s group, made up of soldiers and others.

“Is it the beginning of the end of the war? Of course, you see our strong army, we are step by step coming to our country, to all the temporarily occupied territories,” Mr Zelenskyy told reporters after addressing troops in the city's main square.

“We are ready for peace — but our peace … For all our country, all our territory,” he said. However, minutes before he arrived, nearby shelling could be heard, and after he finished speaking several more blasts of artillery echoed over the city.

After Russia's retreat from Kherson last week, Mr Zelenskyy on Sunday accused Russian soldiers of committing war crimes and killing civilians in the city.

“Investigators have already documented more than 400 Russian war crimes,” Mr Zelenskyy said in his nightly video address.

“Bodies of dead civilians and servicemen have been found.

“The Russian Army left behind the same savagery it did in other regions of the country it entered.”

Russia has denied that its troops intentionally aimed for civilians.

Mass graves have been found in sites across Ukraine since the Russian invasion, with some civilian bodies showing evidence of torture found in the Kharkiv region and in Bucha, near Kyiv.

Ukraine accused Russian troops of committing these crimes.

Ukrainian Troops in Kherson — in pictures

  • People celebrate after Russia's retreat from Kherson in central Kyiv, Ukraine. Reuters
    People celebrate after Russia's retreat from Kherson in central Kyiv, Ukraine. Reuters
  • A child holds a Ukranian flag as people gather in Maidan square to celebrate the liberation of Kherson. AFP
    A child holds a Ukranian flag as people gather in Maidan square to celebrate the liberation of Kherson. AFP
  • A woman gets colours of the Ukranian flag painted on her face as people gather in Maidan square to celebrate the liberation of Kherson, in Kyiv. AFP
    A woman gets colours of the Ukranian flag painted on her face as people gather in Maidan square to celebrate the liberation of Kherson, in Kyiv. AFP
  • A woman holds a slogan which reads as 'Kherson' as people gather in Maidan square to celebrate the liberation of Kherson, in Kyiv. AFP
    A woman holds a slogan which reads as 'Kherson' as people gather in Maidan square to celebrate the liberation of Kherson, in Kyiv. AFP
  • People gathered in Maidan Square to celebrate the liberation of Kherson, in kyiv. AFP
    People gathered in Maidan Square to celebrate the liberation of Kherson, in kyiv. AFP
  • A man holds a Ukranian flag as people gather in Maidan Square to celebrate the liberation of Kherson, in Kyiv. AFP
    A man holds a Ukranian flag as people gather in Maidan Square to celebrate the liberation of Kherson, in Kyiv. AFP
  • People hold a Ukranian flag as they gather in Maidan square to celebrate the liberation of Kherson, in Kyiv. AFP
    People hold a Ukranian flag as they gather in Maidan square to celebrate the liberation of Kherson, in Kyiv. AFP
  • A Ukrainian service member stands next to a previously captured Russian armoured personnel carrier in the village of Blahodatne, retaken by the Ukrainian Armed Forces, amid Russia's attack on Ukraine, in Kherson region, Ukraine. Reuters
    A Ukrainian service member stands next to a previously captured Russian armoured personnel carrier in the village of Blahodatne, retaken by the Ukrainian Armed Forces, amid Russia's attack on Ukraine, in Kherson region, Ukraine. Reuters
  • Ukrainian service members walk to a previously captured Russian armoured personnel carrier in the village of Blahodatne, retaken by the Ukrainian Armed Forces a day ago, amid Russia's attack on Ukraine, in Kherson region, Ukraine. Reuters
    Ukrainian service members walk to a previously captured Russian armoured personnel carrier in the village of Blahodatne, retaken by the Ukrainian Armed Forces a day ago, amid Russia's attack on Ukraine, in Kherson region, Ukraine. Reuters

A UN commission last month said war crimes were committed in Ukraine and that Russian troops were responsible for the “vast majority” of human rights breaches in the early weeks of the war.

Ukrainian troops arrived in the centre of the southern Kherson region last Friday after Russia abandoned the only regional capital it had captured since invading in February.

The withdrawal was the third major Russian retreat of the war and the first to involve such a large occupied city, after a major Ukrainian counter-offensive that has retaken parts of the east and south.

Ukrainian soldier celebrates with Kherson residents after Russian withdrawal — video

Utility companies in the Kherson region were trying to restore critical infrastructure damaged and mined by fleeing Russian troops.

Most homes in the city were without electricity and water, regional officials said.

On Sunday, artillery fire being exchanged over the city failed to discourage crowds of jubilant, flag-waving residents from gathering on Kherson's main square, bundled up against the wintry cold.

The crowds tried to catch mobile phone signals from Starlink ground stations on Ukrainian military vehicles.

Tears of joy as Ukrainian armed forces arrive — video

“We are happy now, but all of us are afraid of the bombing from the left bank,” said Yana Smyrnova, 35, a singer.

She was referring to Russian guns on the east side of the Dnipro river that flanks part of the city.

Ms Smyrnova said she and her friends had to get water from the river for bathing and flushing their toilets, and only a few residents were lucky enough to have generators that create power to receive water from wells.

The governor of Kherson region, Yaroslav Yanushevych, said authorities had decided to maintain a curfew from 5pm to 8am and ban people from leaving or entering the city as a security measure.

“The enemy mined all critical infrastructure,” he told Ukrainian TV.

“We are trying to meet within a few days and open the city.”

Ukraine war latest — in pictures

  • Smoke rises on the outskirts of the city during a Russian missile attack in Kyiv. Reuters
    Smoke rises on the outskirts of the city during a Russian missile attack in Kyiv. Reuters
  • Workers surround the Monument to the Heroes of the Heavenly Hundred with sandbags against damage from shelling in Mykolaiv. EPA
    Workers surround the Monument to the Heroes of the Heavenly Hundred with sandbags against damage from shelling in Mykolaiv. EPA
  • Russian President Vladimir Putin welcomes Azerbaijan President Ilham Aliyev for talks before a meeting between the Russian president and the leaders of Armenia and Azerbaijan in the Black Sea resort city of Sochi, Russia. AFP
    Russian President Vladimir Putin welcomes Azerbaijan President Ilham Aliyev for talks before a meeting between the Russian president and the leaders of Armenia and Azerbaijan in the Black Sea resort city of Sochi, Russia. AFP
  • People take water from a water pump in Kyiv. EPA
    People take water from a water pump in Kyiv. EPA
  • A woman walks past a damaged building in the town of Nova Kakhovka. Reuters
    A woman walks past a damaged building in the town of Nova Kakhovka. Reuters
  • A woman outside her home, which was destroyed during battles at the start of the conflict, in Yahidne, Chernihiv. Getty Images
    A woman outside her home, which was destroyed during battles at the start of the conflict, in Yahidne, Chernihiv. Getty Images
  • People shelter inside a subway station during a Russian missile attack in Kyiv. Reuters
    People shelter inside a subway station during a Russian missile attack in Kyiv. Reuters
  • Firefighters at the site of a drone attack in Kyiv, Ukraine. AP
    Firefighters at the site of a drone attack in Kyiv, Ukraine. AP
  • A woman walks past the site of a Russian missile strike in the southern Ukrainian city of Mykolaiv. Reuters
    A woman walks past the site of a Russian missile strike in the southern Ukrainian city of Mykolaiv. Reuters
  • Rescuer workers at a building destroyed in an attack in Mykolaiv. Reuters
    Rescuer workers at a building destroyed in an attack in Mykolaiv. Reuters
  • Parts of a drone lie on a street in Kyiv. Reuters
    Parts of a drone lie on a street in Kyiv. Reuters
  • A drone flies over the Ukrainian capital during an attack. AFP
    A drone flies over the Ukrainian capital during an attack. AFP
  • Ukrainian servicemen tow a captured Russian armoured vehicle in Rudneve village, Kharkiv. EPA
    Ukrainian servicemen tow a captured Russian armoured vehicle in Rudneve village, Kharkiv. EPA
  • A partially destroyed residential building in Saltivka, in Kharkiv. AP
    A partially destroyed residential building in Saltivka, in Kharkiv. AP
  • Ukrainian servicemen fire a captured Russian howitzer on a front line near Kupyansk city, Kharkiv. EPA
    Ukrainian servicemen fire a captured Russian howitzer on a front line near Kupyansk city, Kharkiv. EPA
  • Ukrainian servicemen near the recently retaken town of Lyman in Donetsk region. AFP
    Ukrainian servicemen near the recently retaken town of Lyman in Donetsk region. AFP
  • An officer from a Ukrainian national police emergency demining team prepares to detonate collected anti-tank mines and explosives near Lyman, in the Donetsk region. AFP
    An officer from a Ukrainian national police emergency demining team prepares to detonate collected anti-tank mines and explosives near Lyman, in the Donetsk region. AFP
  • A boy playing on a destroyed Russian tank on display in Kyiv. AFP
    A boy playing on a destroyed Russian tank on display in Kyiv. AFP
  • A young couple hiding underground during an air alert in Zaporizhzhia. AFP
    A young couple hiding underground during an air alert in Zaporizhzhia. AFP
  • Ukrainian firefighters looking for survivors after a strike in Zaporizhzhia. AFP
    Ukrainian firefighters looking for survivors after a strike in Zaporizhzhia. AFP
  • Workers fix a banner reading 'Donetsk, Luhansk, Zaporizhzhia, Kherson - Russia!' to the State Historical Museum near Red Square in Moscow. AFP
    Workers fix a banner reading 'Donetsk, Luhansk, Zaporizhzhia, Kherson - Russia!' to the State Historical Museum near Red Square in Moscow. AFP
  • Residents try to cross a destroyed bridge in the Kharkiv region of Ukraine. AFP
    Residents try to cross a destroyed bridge in the Kharkiv region of Ukraine. AFP
  • Alyona Kishinskaya helps to clean up a shop as it prepares to reopen in Balakiya, Ukraine, after a six-month Russian occupation. Getty Images
    Alyona Kishinskaya helps to clean up a shop as it prepares to reopen in Balakiya, Ukraine, after a six-month Russian occupation. Getty Images
  • Alla, 12, has a swinging time in Balakiya, Ukraine, as life goes on despite the war. Getty Images
    Alla, 12, has a swinging time in Balakiya, Ukraine, as life goes on despite the war. Getty Images
  • Ukrainian flags in the town square in Balakiya. Getty Images
    Ukrainian flags in the town square in Balakiya. Getty Images
  • A destroyed Russian command centre in Izium, Ukraine. Getty Images
    A destroyed Russian command centre in Izium, Ukraine. Getty Images
  • In what may be a final farewell, young Russian recruits - escorted by their wives - walk to a train station in Volgograd before being sent to war in Ukraine. AP
    In what may be a final farewell, young Russian recruits - escorted by their wives - walk to a train station in Volgograd before being sent to war in Ukraine. AP
  • Russian recruits board the train to Ukraine in Volgograd. AP
    Russian recruits board the train to Ukraine in Volgograd. AP
  • Ukrainian soliders drive a tank at the recently retaken eastern side of the Oskil River in Kharkiv region, Ukraine. AFP
    Ukrainian soliders drive a tank at the recently retaken eastern side of the Oskil River in Kharkiv region, Ukraine. AFP
  • Volunteers pass boxes of food aid on a destroyed bridge over the Oskil River. AFP
    Volunteers pass boxes of food aid on a destroyed bridge over the Oskil River. AFP
  • Ukrainian soliders rest on an armoured personnel carrier. AFP
    Ukrainian soliders rest on an armoured personnel carrier. AFP
  • A sign warns of landmines in Izyum, eastern Ukraine. AFP
    A sign warns of landmines in Izyum, eastern Ukraine. AFP
  • This crater was left after a missile strike in the Donetsk region of Ukraine. AFP
    This crater was left after a missile strike in the Donetsk region of Ukraine. AFP

Mr Zelenskyy also warned Kherson residents about the presence of Russian landmines.

“I am asking you please not to forget that the situation in Kherson region remains very dangerous,” he said.

Yuriy Sobolevskiy, first deputy chairman of Kherson regional council, told Ukrainian TV that even as the authorities were working to restore critical services, the humanitarian situation remained “very difficult”.

SERIE A FIXTURES

All times UAE ( 4 GMT)

Saturday
Roma v Udinese (5pm) 
SPAL v Napoli (8pm)
Juventus v Torino (10.45pm)

Sunday
Sampdoria v AC Milan (2.30pm)
Inter Milan v Genoa (5pm)
Crotone v Benevento (5pm)
Verona v Lazio (5pm)
Cagliari v Chievo (5pm)
Sassuolo v Bologna (8pm)
Fiorentina v Atalanta (10.45pm)

Key Points
  • Protests against President Omar Al Bashir enter their sixth day
  • Reports of President Bashir's resignation and arrests of senior government officials
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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

Updated: November 14, 2022, 2:05 PM