Germany will send its Leopard battle tanks to Ukraine and allow other allies to send theirs. AFP
Germany will send its Leopard battle tanks to Ukraine and allow other allies to send theirs. AFP
Germany will send its Leopard battle tanks to Ukraine and allow other allies to send theirs. AFP
Germany will send its Leopard battle tanks to Ukraine and allow other allies to send theirs. AFP

Ukraine wants more from 'tank coalition' as it awaits arrival of western firepower


Tim Stickings
  • English
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Ukraine on Thursday escalated its demands for western firepower, seeking fighter jets and a bigger supply of tanks than the one being prepared by Nato allies.

It came as Ukraine was pounded by a new round of Russian drone and missile strikes on Thursday that killed at least 11 people, according to Ukrainian officials.

Britain said the first of its Challenger 2 tanks would arrive in Ukraine by March, as countries with Leopard tanks considered their next steps after Germany gave the green light to export them.

Along with US-made Abrams models, they are the first western battle tanks going to Ukraine and form part of a "tank coalition" sought by Kyiv.

Ukraine welcomed the announcements but said 300 to 500 tanks were needed for them to be a "game changer". The number currently envisaged is closer to 100. Ukraine has used tanks of Soviet design until now.

Visiting London to rally support for Ukraine, lobbyist Olena Halushka told The National that Ukrainians were “communicating a sense of urgency” to the West amid warnings of a spring offensive by Russia.

Ms Halushka, the co-founder of the International Centre for Ukrainian Victory, said the “next goal” would be to persuade the West to hand over fighter jets, despite fears of provoking Russia.

“At each and every step we heard that this is an escalation which will drag Nato into the war,” but this has not happened, she said.

“This is not only about tanks and armoured vehicles. When we get air superiority, we would be able to provide proper air assistance for our land troops.”

Leopard donors

Germany Chancellor Olaf Scholz finally put German qualms aside to announce that 14 Leopards would be donated to Ukraine.

Perhaps more significantly, allies with German-made Leopards in their arsenals will be given the export licence to send them to Ukraine. Germany will also provide the necessary training and maintenance.

The goal is to form two Leopard battalions, which would typically have a few tank companies each ― suggesting about 100 Leopards in all.

Mr Scholz's long deliberation over the Leopards tested the patience of Nato allies. Supporters said he kept a cool head as he weighed up the risks of what Russia considers an escalation.

German Defence Minister Boris Pistorius in a tank on a visit to a military training ground on Thursday. AFP
German Defence Minister Boris Pistorius in a tank on a visit to a military training ground on Thursday. AFP

Poland Prime Minister Mateusz Morawiecki is urging allies to provide as many Leopards as possible after Poland scored a diplomatic win by persuading Germany to lift its veto.

Poland did not immediately say how many Leopards it would send, but had indicated last week that it was willing to offer one company of 14.

"I have been in touch with many prime ministers to make this coalition as broad as possible, so that modern weapons will allow us to repel another Russian offensive in Ukraine," Mr Morawiecki said on Thursday.

"Tanks are not for riding on a parade. Tanks are there to support those fighting in defence of freedom and sovereignty."

Finland: Defence Minister Mikko Savola said Finland, an applicant to join Nato, would join the tank coalition but that its contribution would be limited in scope.

"The international co-operation to send Leopards to Ukraine is advancing now and Finland will participate in that," Mr Savola said.

Norway Defence Minister Bjorn Arild Gram told broadcaster NRK that Norway "supports the donation of battle tanks to Ukraine ... Norway will take part".

He did not say how many would be sent to Ukraine. Reports in Norwegian media suggest eight could be provided out of a stock of 36.

Spain Defence Minister Margarita Roble said Spain was open to sending Leopards, although she said some were in poor repair and did not say they would definitely go to Ukraine.

"Spain is ready ... to deal with our allies in any way necessary, whether that means sending Leopards, training in the use of Leopards or help in their maintenance and upkeep," she said.

Netherlands Dutch Prime Minister Mark Rutte said the Netherlands was prepared to deliver battle tanks to Ukraine if needed. It has previously worked with Berlin to export German-made howitzers to Ukraine.

"If a contribution from the Netherlands helps, we are prepared to do so," Mr Rutte told broadcaster RTL.

Weapons and drones supplied to Ukraine - in pictures

  • Turkeysold its Bayraktar TB2 armed drones to Ukraine. They can fly at an altitude of 7,500 metres and swoop down to attack targets. AFP
    Turkeysold its Bayraktar TB2 armed drones to Ukraine. They can fly at an altitude of 7,500 metres and swoop down to attack targets. AFP
  • The US also gave 700 of its Switchblade kamikaze drones. AP
    The US also gave 700 of its Switchblade kamikaze drones. AP
  • Cheap commercial drones like the DJI Mavic series have been modified in Ukraine. AFP
    Cheap commercial drones like the DJI Mavic series have been modified in Ukraine. AFP
  • Germany will follow the US in providing a Patriot missile defence system, pictured above, to Ukraine. Reuters
    Germany will follow the US in providing a Patriot missile defence system, pictured above, to Ukraine. Reuters
  • FIM-92 Stinger rockets have been donated to help Ukrainian infantry engage aircraft and drones. The shoulder-launched missiles can shoot down aircraft. Photo: US Army
    FIM-92 Stinger rockets have been donated to help Ukrainian infantry engage aircraft and drones. The shoulder-launched missiles can shoot down aircraft. Photo: US Army
  • Germany donated 25 Flakpanzer Gepard all-weather-capable self-propelled anti-aircraft gun. AFP
    Germany donated 25 Flakpanzer Gepard all-weather-capable self-propelled anti-aircraft gun. AFP
  • The High-Mobility Artillery Rocket System, or Himars, can simultaneously launch several precision-guided missiles. The US has given Ukraine projectiles with a range of about 130 kilometres. EPA
    The High-Mobility Artillery Rocket System, or Himars, can simultaneously launch several precision-guided missiles. The US has given Ukraine projectiles with a range of about 130 kilometres. EPA
  • M777 howitzers and about 300,000 shells have been donated to give Ukraine an accurate artillery platform with a range of 50 kilometres. EPA
    M777 howitzers and about 300,000 shells have been donated to give Ukraine an accurate artillery platform with a range of 50 kilometres. EPA
  • Ukraine has been sent at least 5,000 of the anti-tank weapons known as NLAWs. These shoulder-launched rockets have proved deadly in the field. PA
    Ukraine has been sent at least 5,000 of the anti-tank weapons known as NLAWs. These shoulder-launched rockets have proved deadly in the field. PA
  • Ukrainian troops have also received thousands of Javelin anti-tank missiles. Bloomberg
    Ukrainian troops have also received thousands of Javelin anti-tank missiles. Bloomberg
  • Poland and the Czech Republic sent Russian-made T72 tanks, which Ukraine has used for decades, to ease integration and cut down training time. EPA
    Poland and the Czech Republic sent Russian-made T72 tanks, which Ukraine has used for decades, to ease integration and cut down training time. EPA
  • France as announced its plan to give AMX-10 RC “scout tanks” to Ukraine. "This is the first time that western-made armoured vehicles are being delivered in support of the Ukrainian army," a French official said. AFP
    France as announced its plan to give AMX-10 RC “scout tanks” to Ukraine. "This is the first time that western-made armoured vehicles are being delivered in support of the Ukrainian army," a French official said. AFP
  • Shortly after the French, the US said it would send Bradley fighting vehicles to provide "a level of firepower and armour that would bring advantages on the battlefield”. Reuters
    Shortly after the French, the US said it would send Bradley fighting vehicles to provide "a level of firepower and armour that would bring advantages on the battlefield”. Reuters
  • The UK sent their phased-out Saxon armoured vehicles. They found new life protecting infantry units in transit and dealing with tough off-road conditions. Getty Images
    The UK sent their phased-out Saxon armoured vehicles. They found new life protecting infantry units in transit and dealing with tough off-road conditions. Getty Images
  • Denmark has supplied Harpoon anti-ship launchers to help Ukraine defend its coasts. AFP
    Denmark has supplied Harpoon anti-ship launchers to help Ukraine defend its coasts. AFP
  • The US sent 20 Soviet and Russian made Mi-17 helicopters to Ukraine that had initially been bought for the Afghan government in 2010. AP
    The US sent 20 Soviet and Russian made Mi-17 helicopters to Ukraine that had initially been bought for the Afghan government in 2010. AP
  • Germany has also supplied its latest version of the IRIS-T air defence system designed to shoot down missiles at altitudes up to 20 kilometres. Getty Images
    Germany has also supplied its latest version of the IRIS-T air defence system designed to shoot down missiles at altitudes up to 20 kilometres. Getty Images
  • Ukraine has also been given thousands of small arms, bullet proof vests, medical kits, litres of fuel, granades and other weapons systems. Reuters
    Ukraine has also been given thousands of small arms, bullet proof vests, medical kits, litres of fuel, granades and other weapons systems. Reuters

US and UK tanks

US President Joe Biden announced on Wednesday that Ukraine would receive 31 Abrams battle tanks, although officials said delivery would take months rather than weeks.

The tanks, described by Mr Biden as the most capable in the world and previously used in the conflicts in Iraq and Afghanistan, will come with eight M88 support vehicles.

The U-turn, after Washington previously suggested the Abrams were not suitable for Ukraine, was seen as a concession to Mr Scholz to ease German discomfort about sending the Leopards.

Britain has already announced it will send a squadron of 14 Challenger 2 tanks, along with armoured recovery and repair vehicles and ammunition.

Ukrainian President Volodymyr Zelenskyy said in an overnight address that "the key thing now is speed and volume".

"We must form a tank fist, a fist of freedom whose hits will not let tyranny stand up again," he said.

Ukrainian officials said another round of drone and missile strikes pounded the country on Thursday morning. Some are calling for western fighter jets in a next stage of military aid.

Senior diplomat Andrij Melnyk said a Ukrainian victory was "scarcely imaginable" without a modern air force.

But Lord Richard Dannatt, a former chief of Britain's general staff, told Sky News it was "not realistic" for the West to send modern fighter jets because the training required would be too much.

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

UAE squad to face Ireland

Ahmed Raza (captain), Chirag Suri (vice-captain), Rohan Mustafa, Mohammed Usman, Mohammed Boota, Zahoor Khan, Junaid Siddique, Waheed Ahmad, Zawar Farid, CP Rizwaan, Aryan Lakra, Karthik Meiyappan, Alishan Sharafu, Basil Hameed, Kashif Daud, Adithya Shetty, Vriitya Aravind

The biog

Job: Fitness entrepreneur, body-builder and trainer

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Company profile

Name: Dukkantek 

Started: January 2021 

Founders: Sanad Yaghi, Ali Al Sayegh and Shadi Joulani 

Based: UAE 

Number of employees: 140 

Sector: B2B Vertical SaaS(software as a service) 

Investment: $5.2 million 

Funding stage: Seed round 

Investors: Global Founders Capital, Colle Capital Partners, Wamda Capital, Plug and Play, Comma Capital, Nowais Capital, Annex Investments and AMK Investment Office  

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1. Mathieu van der Poel (NED) Alpecin-Fenix - 3:45:47

2. David Dekker (NED) Jumbo-Visma - same time

3. Michael Morkov (DEN) Deceuninck-QuickStep   

4. Emils Liepins (LAT) Trek-Segafredo

5. Elia Viviani (ITA) Cofidis

6. Tadej Pogacar (SLO UAE Team Emirates

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8. Chris Harper (AUS) Jumbo-Visma - 0:00:03

9. Joao Almeida (POR) Deceuninck-QuickStep         

10. Fausto Masnada (ITA) Deceuninck-QuickStep

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Our legal consultant

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EA Sports FC 26

Publisher: EA Sports

Consoles: PC, PlayStation 4/5, Xbox Series X/S

Rating: 3/5

Stats at a glance:

Cost: 1.05 billion pounds (Dh 4.8 billion)

Number in service: 6

Complement 191 (space for up to 285)

Top speed: over 32 knots

Range: Over 7,000 nautical miles

Length 152.4 m

Displacement: 8,700 tonnes

Beam:   21.2 m

Draught: 7.4 m

COMPANY PROFILE
Name: HyperSpace
 
Started: 2020
 
Founders: Alexander Heller, Rama Allen and Desi Gonzalez
 
Based: Dubai, UAE
 
Sector: Entertainment 
 
Number of staff: 210 
 
Investment raised: $75 million from investors including Galaxy Interactive, Riyadh Season, Sega Ventures and Apis Venture Partners

Director: Jon Favreau

Starring: Donald Glover, Seth Rogen, John Oliver

Rating: 2 out of 5 stars

The specs: 2018 Harley-Davidson Fat Boy

Price, base / as tested Dh97,600
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Transmission Six-speed gearbox
Power 78hp @ 5,250rpm
Torque 145Nm @ 3,000rpm
Fuel economy, combined 5.0L / 100km (estimate)

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Jetour T1 specs

Engine: 2-litre turbocharged

Power: 254hp

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Milestones on the road to union

1970

October 26: Bahrain withdraws from a proposal to create a federation of nine with the seven Trucial States and Qatar. 

December: Ahmed Al Suwaidi visits New York to discuss potential UN membership.

1971

March 1:  Alex Douglas Hume, Conservative foreign secretary confirms that Britain will leave the Gulf and “strongly supports” the creation of a Union of Arab Emirates.

July 12: Historic meeting at which Sheikh Zayed and Sheikh Rashid make a binding agreement to create what will become the UAE.

July 18: It is announced that the UAE will be formed from six emirates, with a proposed constitution signed. RAK is not yet part of the agreement.

August 6:  The fifth anniversary of Sheikh Zayed becoming Ruler of Abu Dhabi, with official celebrations deferred until later in the year.

August 15: Bahrain becomes independent.

September 3: Qatar becomes independent.

November 23-25: Meeting with Sheikh Zayed and Sheikh Rashid and senior British officials to fix December 2 as date of creation of the UAE.

November 29:  At 5.30pm Iranian forces seize the Greater and Lesser Tunbs by force.

November 30: Despite  a power sharing agreement, Tehran takes full control of Abu Musa. 

November 31: UK officials visit all six participating Emirates to formally end the Trucial States treaties

December 2: 11am, Dubai. New Supreme Council formally elects Sheikh Zayed as President. Treaty of Friendship signed with the UK. 11.30am. Flag raising ceremony at Union House and Al Manhal Palace in Abu Dhabi witnessed by Sheikh Khalifa, then Crown Prince of Abu Dhabi.

December 6: Arab League formally admits the UAE. The first British Ambassador presents his credentials to Sheikh Zayed.

December 9: UAE joins the United Nations.

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COMPANY PROFILE

Company: Bidzi

● Started: 2024

● Founders: Akshay Dosaj and Asif Rashid

● Based: Dubai, UAE

● Industry: M&A

● Funding size: Bootstrapped

● No of employees: Nine

ARABIAN GULF LEAGUE FIXTURES

Thursday, September 21
Al Dahfra v Sharjah (kick-off 5.35pm)
Al Wasl v Emirates (8.30pm)

Friday, September 22
Dibba v Al Jazira (5.25pm)
Al Nasr v Al Wahda (8.30pm)

Saturday, September 23
Hatta v Al Ain (5.25pm)
Ajman v Shabab Al Ahli (8.30pm)

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
Updated: January 26, 2023, 3:01 PM