Honour guards fire a farewell salute during a ceremony in memory of Russian soldiers killed in the course of Russia-Ukraine military conflict, in Glory Square in Samara, Russia. Reuters
Honour guards fire a farewell salute during a ceremony in memory of Russian soldiers killed in the course of Russia-Ukraine military conflict, in Glory Square in Samara, Russia. Reuters
Honour guards fire a farewell salute during a ceremony in memory of Russian soldiers killed in the course of Russia-Ukraine military conflict, in Glory Square in Samara, Russia. Reuters
Honour guards fire a farewell salute during a ceremony in memory of Russian soldiers killed in the course of Russia-Ukraine military conflict, in Glory Square in Samara, Russia. Reuters

Ukraine estimates 800 Russian troops have died in past day


Gillian Duncan
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About 800 Russian soldiers have been killed in fighting in the past day, according to estimates from Ukraine’s military, as its allies promised more armoured battle vehicles but not the tanks it wants.

Most of the Russian forces died fighting in the eastern Donetsk region, said Ukraine's military.

It said Moscow also lost an aircraft, a helicopter and three tanks.

Ukraine said Russian forces were focused on an offensive in the Bakhmut sector and its attacks in the Avdiivka and Kupiansk sectors were unsuccessful.

It also reported an unspecified number of civilian casualties as a result of Russian air, missile and rocket attacks on the largely ruined, Ukrainian-held city of Bakhmut and two other cities in the Donetsk region, Kostiantynivka and Kurakhove.

Russia denies targeting civilians in what it calls its special military operation in Ukraine.

News agencies on the ground could not independently verify battlefield accounts.

A senior US administration official on Wednesday gave a sobering assessment of fighting in the Donetsk region, especially around Bakhmut.

“The fighting is still quite hot … what we're seeing in Bakhmut we should expect to see elsewhere along the front that there will be continued fighting in the coming months,” the official said.

In his evening video address, President Volodymyr Zelenskyy said Ukrainian troops outside Bakhmut were inflicting numerous losses on their adversaries and Russia was building up its forces in the region.

Ukrainian Deputy Defence Minister Hanna Malyar, citing his ministry's main intelligence directorate, said on the Telegram app that significant losses for Russia meant it would probably have to announce another partial mobilisation in the first quarter of the year.

Yevgeny Balitsky, governor of the Russian-held Zaporizhzhia region, said Ukrainian artillery killed five people and wounded 15 including four emergency workers, Russia's Tass news agency reported.

French President Emmanuel Macron has told Mr Zelenskyy France will send light AMX-10 RC armoured combat vehicles to help the war effort, a French official said on Wednesday, after the two leaders spoke by telephone.

While the official said these would be the first western armoured vehicles delivered to Ukraine, Australia has given Kyiv 90 of its Bushmaster vehicles, an armoured unit hardened against landmines and other threats.

President Joe Biden said later on Wednesday that the US was considering sending Bradley Fighting Vehicles to Ukraine, which is fighting Europe's biggest land conflict since 1945.

Ukraine — in pictures

  • A building burned from a strike as Russia's attack on Ukraine continues, in Bakhmut. Reuters
    A building burned from a strike as Russia's attack on Ukraine continues, in Bakhmut. Reuters
  • Antonina, a refugee from Bakhmut in Donetsk region, with dogs she rescued in Izyum, Kharkiv. AFP
    Antonina, a refugee from Bakhmut in Donetsk region, with dogs she rescued in Izyum, Kharkiv. AFP
  • A resident gives her neighbours hot food brought by volunteers in Izyum. AFP
    A resident gives her neighbours hot food brought by volunteers in Izyum. AFP
  • A Ukrainian soldier salutes as he works to build a bunker with sand in Bakhmut. Reuters
    A Ukrainian soldier salutes as he works to build a bunker with sand in Bakhmut. Reuters
  • Volodymyr Kovalov, 77, carries tree branches attached to his bike as he collects wood for heating and cooking in Kherson region. AFP
    Volodymyr Kovalov, 77, carries tree branches attached to his bike as he collects wood for heating and cooking in Kherson region. AFP
  • A local resident takes pictures of a destroyed monastery in Dolyna, eastern Ukraine. AFP
    A local resident takes pictures of a destroyed monastery in Dolyna, eastern Ukraine. AFP
  • A decoy dummy made with the clothes of a Russian soldier at the entrance of a destroyed cinema in Kamyanka, eastern Ukraine. AFP
    A decoy dummy made with the clothes of a Russian soldier at the entrance of a destroyed cinema in Kamyanka, eastern Ukraine. AFP
  • Destroyed houses in the city of Kamyanka. AFP
    Destroyed houses in the city of Kamyanka. AFP
  • Caesar, 50, a Russian who joined the Freedom of Russia Legion to fight on the side of Ukraine, stands in front of a destroyed monastery in Dolyna. AFP
    Caesar, 50, a Russian who joined the Freedom of Russia Legion to fight on the side of Ukraine, stands in front of a destroyed monastery in Dolyna. AFP
  • An employee stands next to a shelter at a stainless pipes plant in Nikopol, Dnipropetrovsk region. AFP
    An employee stands next to a shelter at a stainless pipes plant in Nikopol, Dnipropetrovsk region. AFP
  • Ivan and Iryna Kalinin before the start of the Russian invasion of Ukraine. Iryna, who was pregnant, was killed in a Russian air strike on Mariupol's maternity hospital. Ivan returned to the occupied city to rebury his wife and baby. AP
    Ivan and Iryna Kalinin before the start of the Russian invasion of Ukraine. Iryna, who was pregnant, was killed in a Russian air strike on Mariupol's maternity hospital. Ivan returned to the occupied city to rebury his wife and baby. AP
  • Natalia, 67, sits inside her house that was damaged in a Russian military strike, in Kramatorsk, Ukraine. Reuters
    Natalia, 67, sits inside her house that was damaged in a Russian military strike, in Kramatorsk, Ukraine. Reuters
  • Ukrainian soldiers ride in a military vehicle in Bakhmut, a city in the Donetsk enclave. AP
    Ukrainian soldiers ride in a military vehicle in Bakhmut, a city in the Donetsk enclave. AP
  • Smoke billows from a building on fire after a Russian attack in Bakhmut. AP
    Smoke billows from a building on fire after a Russian attack in Bakhmut. AP
  • Sasha and her grandfather stand outside their home in Bakhmut. AP
    Sasha and her grandfather stand outside their home in Bakhmut. AP
  • Ukrainian soldiers set up a barricade in Bakhmut. AP
    Ukrainian soldiers set up a barricade in Bakhmut. AP
  • Nastya carries her cat as her mother Anna says goodbye to neighbours with whom they lived for months in a basement during Russian attacks in Soledar, a city in the Donetsk enclave of Ukraine. AP
    Nastya carries her cat as her mother Anna says goodbye to neighbours with whom they lived for months in a basement during Russian attacks in Soledar, a city in the Donetsk enclave of Ukraine. AP
  • Anna and Nastya in the basement during a Russian attack nearby. AP
    Anna and Nastya in the basement during a Russian attack nearby. AP
  • A Ukrainian soldier is wheeled on a stretcher at a hospital in the Donetsk enclave. AP
    A Ukrainian soldier is wheeled on a stretcher at a hospital in the Donetsk enclave. AP
  • A woman looks a building damaged by Russian shelling in Kherson. AFP
    A woman looks a building damaged by Russian shelling in Kherson. AFP
  • Oleksandra Koshkina, 85, sits in a car as she returns to her village of Torske, in the Donetsk enclave. Reuters
    Oleksandra Koshkina, 85, sits in a car as she returns to her village of Torske, in the Donetsk enclave. Reuters
  • A resident of Bakhmut walks along an empty street. Reuters
    A resident of Bakhmut walks along an empty street. Reuters
  • A street market in Bakhmut. Reuters
    A street market in Bakhmut. Reuters
  • A Ukrainian soldier poses for a picture in the Donetsk enclave. Reuters
    A Ukrainian soldier poses for a picture in the Donetsk enclave. Reuters
  • Officials tend to a patient on a plane carrying Ukrainian Jewish refugees as they wait to disembark at Israel's Ben Gurion Airport near Tel Aviv. AFP
    Officials tend to a patient on a plane carrying Ukrainian Jewish refugees as they wait to disembark at Israel's Ben Gurion Airport near Tel Aviv. AFP

The Bradley armoured vehicle, which has a powerful gun, has been a US Army staple to carry troops since the mid-1980s. The US Army has thousands of them, and they would give Ukraine more firepower on the battlefield and strengthen its ability in trench warfare.

Mr Biden's decision, however, would fall short of sending the Abrams tanks that Ukraine has sought.

It has repeatedly asked western allies for heavier fighting vehicles such as the Abrams and German-made Leopard tanks.

Mr Zelenskyy thanked Mr Macron for the announcement and said it showed the need for other allies to provide heavier weapons.

“This is something that sends a clear signal to all our partners. There is no rational reason why Ukraine has not yet been supplied with western tanks,” he said.

The US is preparing another package of weapons, which could be announced in the coming days on top of about $21.3 billion in security assistance so far to Ukraine.

The US has increased the capability of the weapons it has sent including shoulder-fired Stinger anti-aircraft missiles, as well as Javelin anti-tank missiles, the Himars rocket system and Nasams surface-to-air missiles.

During a visit by Mr Zelenskyy to Washington last month, the US pledged to send the sophisticated Patriot missile system to repel Russian missile and drone attacks.

Russia launched its “special military operation” on February 24, citing threats to its security and a need to protect Russian speakers. Ukraine and its allies accuse Russia of an unprovoked war to seize territory.

Major Gen Kyrylo Budanov, chief of the Military Intelligence of Ukraine, told ABC News that he expected more strikes “deeper and deeper” inside Russia, without saying whether Ukrainian forces would be responsible.

He said he had been “glad to see” the December 26 attack on Russia's Engels airbase, hundreds of miles from Ukraine's border.

Asked about attacks on Crimea, the peninsula annexed by Russia in 2014, he said: “Crimea is part of Ukraine, it's part of our territory. We can use any weapon on our territory.”

In a signal to the West that Russia will not back down over Ukraine, Russian President Vladimir Putin sent a frigate on Wednesday to the Atlantic Ocean armed with new-generation hypersonic cruise missiles, which can travel at more than five times the speed of sound.

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: January 05, 2023, 9:59 AM