A screengrab from a video posted on Facebook showing a Ukraine flag flying from a crane the Dnipro river. @Спецпідрозділ "Карлсон" / Facebook
A screengrab from a video posted on Facebook showing a Ukraine flag flying from a crane the Dnipro river. @Спецпідрозділ "Карлсон" / Facebook
A screengrab from a video posted on Facebook showing a Ukraine flag flying from a crane the Dnipro river. @Спецпідрозділ "Карлсон" / Facebook
A screengrab from a video posted on Facebook showing a Ukraine flag flying from a crane the Dnipro river. @Спецпідрозділ "Карлсон" / Facebook

Ukraine troops raise flag on east bank of Dnipro river


Thomas Harding
  • English
  • Arabic

Ukrainian forces have breached the east bank of the Dnipro river for the first time and raised a flag, it has been reported.

Specialist troops from the Carlson volunteer special air intelligence unit are understood to have crossed the 1km-wide river in fast boats.

If Ukraine forces are able to exploit their success and further breach Russian lines then it could prove problematic for Moscow’s commanders in the Kherson region, which is the gateway to the annexed Crimea peninsula.

It has also been suggested that the recent onset of the winter freeze will help Ukraine renew offensive operations using armoured vehicles, despite US officials saying there could be a “reduced tempo” to rest and restock following Kyiv’s successful autumn attacks.

Footage posted on the Telegram social network showed a unit of Ukraine personnel crossing the Dnipro in three fast boats unopposed on to a wooden marina.

The troops landed on the enemy-held territory on Saturday and a drone video showed a Ukraine flag attached to a large crane close to the shore.

This was understood be the first time the blue and yellow flag has flown on the east bank since the February invasion, suggesting it could be either a precursor to establishing a strong presence or a one-off daring raid.

“This limited Ukrainian incursion on to the east bank could open avenues for Ukrainian forces to begin to operate on the east bank,” the US-based Institute for the Study of War website reported.

“The establishment of positions along the eastern river bank will likely set conditions for future Ukrainian offensive operations into occupied Kherson Oblast if Ukrainian troops choose to pursue this line of advance in the south.”

A Ukrainian tank drives down a road near Bakhmut in the Donetsk region. AFP
A Ukrainian tank drives down a road near Bakhmut in the Donetsk region. AFP

However, Russia has established strong defensive positions in depth, with at least three separate trench lines running back from the Dnipro to the Crimea border.

But their lines could still be vulnerable to Ukraine armour if Kyiv commanders can establish a strong crossing point to get heavy vehicles across the Dnipro.

The winter has also set conditions in eastern Ukraine that could prove helpful for a higher tempo of offensive operations against the Russians, according to Institute for the Study of War.

The possibility of a Ukraine punch further east and south has been enhanced after a month of mud has been replaced with frozen ground.

One Russian military blogger wrote that he expected Ukrainian forces to increase the pace of operations in the Luhansk region.

This could prove a key moment in the war, to determine whether Kyiv’s forces have the skill and equipment to break through opposition lines and to discover if reports are correct that recently mobilised Russian troops are ill-trained with poor equipment and low morale.

However, recent polling in Russia suggests that its citizens still support the war, with 74 per cent in favour of the Ukraine operations, according to a survey by Levada Centre, a Russian independent, non-governmental polling organisation.

The specs

Engine: 2.0-litre 4cyl turbo

Power: 261hp at 5,500rpm

Torque: 405Nm at 1,750-3,500rpm

Transmission: 9-speed auto

Fuel consumption: 6.9L/100km

On sale: Now

Price: From Dh117,059

Key 2013/14 UAE Motorsport dates

October 4: Round One of Rotax Max Challenge, Al Ain (karting)

October 1: 1 Round One of the inaugural UAE Desert Championship (rally)

November 1-3: Abu Dhabi Grand Prix (Formula One)

November 28-30: Dubai International Rally

January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)

March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)

April 4-10: Abu Dhabi Desert Challenge (Endurance)

The President's Cake

Director: Hasan Hadi

Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem 

Rating: 4/5

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%202-litre%204-cylinder%3Cbr%3E%3Cstrong%3EPower%3A%20%3C%2Fstrong%3E153hp%20at%206%2C000rpm%3Cbr%3E%3Cstrong%3ETorque%3A%20%3C%2Fstrong%3E200Nm%20at%204%2C000rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%20%3C%2Fstrong%3E6-speed%20auto%3Cbr%3E%3Cstrong%3EFuel%20consumption%3A%20%3C%2Fstrong%3E6.3L%2F100km%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3EDh106%2C900%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3Enow%3C%2Fp%3E%0A
TCL INFO

Teams:
Punjabi Legends 
Owners: Inzamam-ul-Haq and Intizar-ul-Haq; Key player: Misbah-ul-Haq
Pakhtoons Owners: Habib Khan and Tajuddin Khan; Key player: Shahid Afridi
Maratha Arabians Owners: Sohail Khan, Ali Tumbi, Parvez Khan; Key player: Virender Sehwag
Bangla Tigers Owners: Shirajuddin Alam, Yasin Choudhary, Neelesh Bhatnager, Anis and Rizwan Sajan; Key player: TBC
Colombo Lions Owners: Sri Lanka Cricket; Key player: TBC
Kerala Kings Owners: Hussain Adam Ali and Shafi Ul Mulk; Key player: Eoin Morgan

Venue Sharjah Cricket Stadium
Format 10 overs per side, matches last for 90 minutes
Timeline October 25: Around 120 players to be entered into a draft, to be held in Dubai; December 21: Matches start; December 24: Finals

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

Fourth-round clashes for British players

- Andy Murray (1) v Benoit Paire, Centre Court (not before 4pm)

- Johanna Konta (6) v Caroline Garcia (21), Court 1 (4pm)

Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin

UK’s AI plan
  • AI ambassadors such as MIT economist Simon Johnson, Monzo cofounder Tom Blomfield and Google DeepMind’s Raia Hadsell
  • £10bn AI growth zone in South Wales to create 5,000 jobs
  • £100m of government support for startups building AI hardware products
  • £250m to train new AI models
While you're here
Generation Start-up: Awok company profile

Started: 2013

Founder: Ulugbek Yuldashev

Sector: e-commerce

Size: 600 plus

Stage: still in talks with VCs

Principal Investors: self-financed by founder

Updated: December 04, 2022, 2:21 PM