Military experts say Ukraine is about to enter a new phase of the war that will show whether it can recapture territory occupied by Russia since February before economic pressure on its economy becomes too great.
Neither Russia nor Ukraine is engaging in large-scale offensives at the moment, as they refit their ammunitions and weapons systems, said Matthew Schmidt, associate professor of national security and political science at New Haven University.
“We’re at a point of pause before a new phase begins,” Mr Schmidt said.
But exactly how much military support Ukraine will receive depends largely on delicate political considerations in countries such as the US and Germany.
Berlin is under intense pressure to allow countries such as Poland and Finland, which own its Leopard 2 battle tanks, to transfer them to Ukraine.
Senior western diplomats meeting on Friday at a US military base in Ramstein, Germany, at the invitation of US Secretary of Defence Lloyd Austin, are expected to announce new “heavier weapons” for Ukraine, Nato Secretary General Jens Stoltenberg said.
Ukraine has made its demands clear.
“I need 300 tanks, 600-700 IFVs [infantry fighting vehicles], 500 howitzers.” Gen Valery Zaluzhny, head of its armed forces, told The Economist in December.
While he is not expected to obtain as much as requested, experts say that the key question is whether the Ramstein meeting will set Ukraine on track to receive the kinds of capabilities that are necessary to move towards "combined-arms warfare".
Combined-arms warfare merges, for example, artillery support, tanks, aircraft and infantry vehicles, to complement each of these weapons’ respective strengths and mitigate their weaknesses.
"We hear reports that Russia is preparing a next round of mobilisation in April or so," said Rafael Loss, co-ordinator at the European Council on Foreign Relations.
“Ukraine needs to prepare for mobile defence as well as offensive manoeuvres, since they have the ambition to liberate occupied territory."
Although there has been much media speculation about what kinds of tanks Ukraine might receive — a move previously avoided out of fear of further escalation with Russia — other considerations are just as important.
“It’s not just about providing tanks," Mr Loss told The National.
"There need to be supply chains for ammunition and spare parts, as well as training for mechanics, if tanks are destroyed by Russian fire."
Ukrainian troops, who are being trained by the US to operate at a battalion level of several hundred troops using combined operations, are expected to engage in a major offensive in the next 30 to 90 days, Mr Schmidt said.
“If they can operate a combined arms manoeuvre at this level, with improved weapons, they have a shot at really changing the battlefield equation and even push the Russians out of some areas,” he said.
“Ukraine needs to see a commitment towards restocking artillery and long-range missiles because the military objective is to strike in the rear of Russian occupied territory and obstruct Russia’s possibility to sustain its forces inside Ukrainian borders.”
Battle tanks are used to break through enemy defensive lines, unlike infantry vehicles, which are meant to carry troops under fire.
Sweden on Thursday announced a new package of military aid to Ukraine that will include armoured infantry fighting vehicles.
Media reports have indicated that Germany is waiting for the US to send its own tanks, such as the M1 Abrams, before it will agree to send its Leopard 2s.
But defence experts said such a request makes little military sense.
“Abram tanks are too difficult to operate. They run on jet fuel,” Mr Schmidt said.
“It’s not the Americans saying: we don’t want to give the tank because it’s escalatory. They’re saying: it’s the wrong tool."
Germany’s Leopard 2 is the only European-made tank that has the capacity to be scaled up easily and enable large-scale training of armed forces along with easy access to ammunition and spare parts.
“Contributions from France, the UK and Italy can be meaningful but the problem with these systems is that they’re not produced any more,” Mr Loss said.
France said this month that it would send AMX-10 RC armoured fighting vehicles to Ukraine but has stopped short of transferring its Leclerc battle tanks.
Last week, Britain announced it would send 14 Challenger 2 battle tanks and 30 AS90 15mm self-propelled guns to Ukraine.
Some countries have clearly indicated that Germany is testing their patience. Poland’s prime minister on Thursday said he would send Leopard 2 tanks to Ukraine even without Germany’s re-export approval.
Mr Scholz’s hesitancy may in part be caused by his country’s trauma of the Second world War, Mr Loss said.
“This idea of German tanks going toe to toe with Russian tanks in eastern Europe is something that is historically really uncomfortable for some people,” he said.
Ukrainian President Volodymyr Zelenskyy has been urging western countries to put aside their fears over escalating the war against Russia and increase their support for Ukraine.
"The world must not hesitate today or ever," he said this week in a video call to the World Economic Forum in Davos, Switzerland.
Ukraine, which is expected to suffer a GDP contraction in 2022 of more than 30 per cent, may soon be running out of time.
“Ukraine is under a lot of pressure to train up and arm up in order to win the war fast,” Mr Schmidt said.
“For [Russian President Vladimir] Putin to win at this point, he just has to not lose so that he can drag the war out and put Ukraine under enormous financial pressure.”
EU members have so far provided €8 billion ($8.32 billion) in military support for Ukraine, the EU’s top diplomat Josep Borrell said in November.
The bloc will be disbursing €1.5 billion ($1.6 billion) in monthly aid to Ukraine this year.
The US is set to finalise a military aid package totalling about $2.5 billion worth of weaponry, CNN reported on Thursday.
In total, US aid to Ukraine in the past year has amounted to more than $100 billion.
There are concerns about how long average citizens in western countries will continue to support the war effort.
“It’s possible that public support can continue a little longer, but for two more years? I’d be sceptical of that,” Mr Schmidt said.
THE BIO
Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old
Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai
Favourite Book: The Alchemist
Favourite quote: Failing to prepare is preparing to fail
Favourite place to Travel to: Vienna
Favourite cuisine: Italian food
Favourite Movie : Scent of a Woman
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Defending champions
World Series: South Africa
Women’s World Series: Australia
Gulf Men’s League: Dubai Exiles
Gulf Men’s Social: Mediclinic Barrelhouse Warriors
Gulf Vets: Jebel Ali Dragons Veterans
Gulf Women: Dubai Sports City Eagles
Gulf Under 19: British School Al Khubairat
Gulf Under 19 Girls: Dubai Exiles
UAE National Schools: Al Safa School
International Invitational: Speranza 22
International Vets: Joining Jack
FULL%20FIGHT%20CARD
%3Cp%3EFeatherweight%20Bout%3A%0D%20Abdullah%20Al%20Qahtani%20v%20Taha%20Bendaoud%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Ali%20Taleb%20v%20Nawras%20Abzakh%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Xavier%20Alaoui%20v%20Rachid%20El%20Hazoume%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Islam%20Reda%20v%20Adam%20Meskini%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Tariq%20Ismail%20v%20Jalal%20Al%20Daaja%0D%3Cbr%3EBantamweight%20Bout%3A%0D%20Elias%20Boudegzdame%20v%20Hassan%20Mandour%0D%3Cbr%3EAmateur%20Female%20Atomweight%20Bout%3A%0D%20Hattan%20Al%20Saif%20v%20Nada%20Faheem%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Maraoune%20Bellagouit%20v%20Motaz%20Askar%0D%3Cbr%3EFeatherweight%20Bout%3A%0D%20Ahmed%20Tarek%20v%20Abdelrahman%20Alhyasat%0D%3Cbr%3EShowcase%20Featherweight%20Bout%3A%0D%20Mido%20Mohamed%20v%20Yazeed%20Hasanain%0D%3Cbr%3EShowcase%20Flyweight%20Bout%3A%0D%20Malik%20Basahel%20v%20Harsh%20Pandya%0D%3C%2Fp%3E%0A
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
Anghami
Started: December 2011
Co-founders: Elie Habib, Eddy Maroun
Based: Beirut and Dubai
Sector: Entertainment
Size: 85 employees
Stage: Series C
Investors: MEVP, du, Mobily, MBC, Samena Capital
Defence review at a glance
• Increase defence spending to 2.5% of GDP by 2027 but given “turbulent times it may be necessary to go faster”
• Prioritise a shift towards working with AI and autonomous systems
• Invest in the resilience of military space systems.
• Number of active reserves should be increased by 20%
• More F-35 fighter jets required in the next decade
• New “hybrid Navy” with AUKUS submarines and autonomous vessels
Bio
Born in Dibba, Sharjah in 1972.
He is the eldest among 11 brothers and sisters.
He was educated in Sharjah schools and is a graduate of UAE University in Al Ain.
He has written poetry for 30 years and has had work published in local newspapers.
He likes all kinds of adventure movies that relate to his work.
His dream is a safe and preserved environment for all humankind.
His favourite book is The Quran, and 'Maze of Innovation and Creativity', written by his brother.
Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20myZoi%3Cbr%3E%3Cstrong%3EStarted%3A%3C%2Fstrong%3E%202021%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Syed%20Ali%2C%20Christian%20Buchholz%2C%20Shanawaz%20Rouf%2C%20Arsalan%20Siddiqui%2C%20Nabid%20Hassan%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20UAE%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2037%3Cbr%3E%3Cstrong%3EInvestment%3A%3C%2Fstrong%3E%20Initial%20undisclosed%20funding%20from%20SC%20Ventures%3B%20second%20round%20of%20funding%20totalling%20%2414%20million%20from%20a%20consortium%20of%20SBI%2C%20a%20Japanese%20VC%20firm%2C%20and%20SC%20Venture%3C%2Fp%3E%0A
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
In numbers: PKK’s money network in Europe
Germany: PKK collectors typically bring in $18 million in cash a year – amount has trebled since 2010
Revolutionary tax: Investigators say about $2 million a year raised from ‘tax collection’ around Marseille
Extortion: Gunman convicted in 2023 of demanding $10,000 from Kurdish businessman in Stockholm
Drug trade: PKK income claimed by Turkish anti-drugs force in 2024 to be as high as $500 million a year
Denmark: PKK one of two terrorist groups along with Iranian separatists ASMLA to raise “two-digit million amounts”
Contributions: Hundreds of euros expected from typical Kurdish families and thousands from business owners
TV channel: Kurdish Roj TV accounts frozen and went bankrupt after Denmark fined it more than $1 million over PKK links in 2013
Series result
1st ODI Zimbabwe won by 6 wickets
2nd ODI Sri Lanka won by 7 wickets
3rd ODI Sri Lanka won by 8 wickets
4th ODI Zimbabwe won by 4 wickets
5th ODI Zimbabwe won by 3 wickets