Denmark, Germany and the Netherlands have announced plans to pool funds to restore at least 100 old Leopard 1 tanks from industry stocks and supply them to Ukraine.
On a surprise visit to Kyiv, German Defence Minister Boris Pistorius said between 20 and 25 of the tanks would arrive by summer, about 80 by the end of the year and another 100 in 2024, departing Ukrainian Defence Minister Oleksiy Reznikov's office said after their meeting.
Robert Habeck, Germany's Vice Chancellor, said on a visit to Washington that while Ukraine should have a double-digit number of German-made Leopard 1 tanks at its disposal in the first quarter, it was unclear how many of the 178 tanks his country had authorised would ultimately be sent.
"The numbers are there but they have to be refurbished for battle, re-equipped, so we don't know exactly how many," he said after meeting US Secretary of State Antony Blinken and National Security Adviser Jake Sullivan.
"But it's a large number to repel Russia's spring offensive."
Asked whether the decision to send them, after months of mounting pressure on Berlin, should have been made earlier, Mr Habeck said: "I hope the decision was taken at just the right time."
The joint statement about the plans by Denmark, Germany and the Netherlands said Ukraine would receive at least 100 of the Leopard 1 A5 tanks in coming months, as well as training, logistical support, spare parts and an ammunition package.
Russia and Ukraine conflict latest - in pictures
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A tank, seen left, fires a round in Soledar, a town in the Donetsk region of eastern Ukraine. Reuters -

Tank fire in Soledar, Donetsk. Reuters -

Firefighters work to put out a blaze at a Kharkiv fireworks storage site after it was struck by a Russian missile. Getty -

Col Gen Oleksandr Syrskyi, commander of Ukraine's ground forces, visits his troops on the frontline in Soledar, Donetsk. Reuters -

A Ukrainian flag attached to a tank flutters in the wind in Bakhmut. Reuters -

A specialist from an emergency crew works on a residential building in Donetsk that was damaged in recent shelling. Reuters -

A missile fragment left by shelling in Russian-controlled Donetsk. AP -

Residents remove debris and carry their belongings out of a building destroyed by recent shelling in Donetsk, Russian-controlled Ukraine. Reuters -

Ukrainian forces fire an anti-aircraft weapon as Russia's attack on the frontline city of Bakhmut continues. Reuters -

A car drives past a destroyed building purported to have been used as temporary accommodation for Russian soldiers, dozens of whom were killed in a Ukrainian missile strike in Makiivka, Russian-controlled Ukraine. Reuters -

The site of a temporary barracks for Russian soldiers in Makiivka, which was destroyed in a Ukrainian missile attack. Reuters -

A Ukrainian serviceman carries his injured comrade from the battlefield to a hospital in the Donetsk region. AP -

Smoke rises after shelling in Soledar, the site of heavy battles with Russian forces in the Donetsk region. AP
Dutch Defence Minister Kajsa Ollongren said the Leopard 1 was "definitely still suitable" for combat use despite being an older model.
"It's really a tested tank," Ms Ollongren told Dutch national broadcaster NOS.
"They're being fixed up and made battle-ready, so they will definitely be useful for the Ukrainians, and also better than a number of Russian tanks."
Details of the deal still need to be worked out with the companies that own the tanks, according to the statement.
It was also not immediately clear whether there would be cost-sharing with the companies.
There are about 180 Leopard 1 tanks in Germany owned by arms maker Rheinmetall and a company in northern Germany.
Standing beside Mr Reznikov in Kyiv, Mr Pistorius said he had earlier seen off Ukrainian forces leaving for training in Germany on the more modern Leopard 2 tanks his country has also promised Ukraine.
Mr Reznikov tweeted a picture of himself and Mr Pistorius posing with a scale model Leopard in a display case, writing: "The 'first' Leopard 2 has arrived in Kyiv."
Drones and weapons supplied to Ukraine - in pictures
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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 -

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 -

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 -

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 -

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 -

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 -

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 -

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 -

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
The German Defence Ministry later tweeted that the actual Leopard 2s would be available at the end of March.
Denmark, Germany and the Netherlands said their Leopard 1 initiative was open to more partners, adding that Belgium had shown "initial interest to participate".
Earlier, the head of Rheinmetall said it would send Ukraine between 20 and 25 Leopards this year, with the rest of the 88 Leopard 1 tanks it owns in total to be sent next year.
The move follows the German government's decision last month, amid mounting international pressure, to deliver more modern Leopard 2 battle tanks from army stocks.
Squads
India: Kohli (c), Rahul, Shaw, Agarwal, Pujara, Rahane, Vihari, Pant (wk), Ashwin, Jadeja, Kuldeep, Shami, Umesh, Siraj, Thakur
West Indies: Holder (c), Ambris, Bishoo, Brathwaite, Chase, Dowrich (wk), Gabriel, Hamilton, Hetmyer, Hope, Lewis, Paul, Powell, Roach, Warrican, Joseph
The biog
Name: Capt Shadia Khasif
Position: Head of the Criminal Registration Department at Hatta police
Family: Five sons and three daughters
The first female investigator in Hatta.
Role Model: Father
She believes that there is a solution to every problem
While you're here
Sulaiman Hakemy: Why it's important to lose elections
Rashmee Roshan Lall: US race relations in three words
Michael Goldfarb: First debate marks the end of an era
Name: Peter Dicce
Title: Assistant dean of students and director of athletics
Favourite sport: soccer
Favourite team: Bayern Munich
Favourite player: Franz Beckenbauer
Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
While you're here
Watch: Davos 2021 panel discusses the future of work for women
Alice Haine: Investing in gender parity 'makes good business sense'
Kareem Shaheen: How the pandemic could set Arab women back
Simon Rushton: Home schooling forces UK mothers to quit jobs
Mina Al-Oraibi: Suleimani death casts a long shadow over decade ahead
Khaled Yacoub Oweis: Hezbollah bids to control Lebanon’s financial system
National Editorial: Hezbollah's murky dealings in Iraq have been unveiled
Federer's 19 grand slam titles
Australian Open (5 titles) - 2004 bt Marat Safin; 2006 bt Marcos Baghdatis; 2007 bt Fernando Gonzalez; 2010 bt Andy Murray; 2017 bt Rafael Nadal
French Open (1 title) - 2009 bt Robin Soderling
Wimbledon (8 titles) - 2003 bt Mark Philippoussis; 2004 bt Andy Roddick; 2005 bt Andy Roddick; 2006 bt Rafael Nadal; 2007 bt Rafael Nadal; 2009 bt Andy Roddick; 2012 bt Andy Murray; 2017 bt Marin Cilic
US Open (5 titles) - 2004 bt Lleyton Hewitt; 2005 bt Andre Agassi; 2006 bt Andy Roddick; 2007 bt Novak Djokovic; 2008 bt Andy Murray
Know your Camel lingo
The bairaq is a competition for the best herd of 50 camels, named for the banner its winner takes home
Namoos - a word of congratulations reserved for falconry competitions, camel races and camel pageants. It best translates as 'the pride of victory' - and for competitors, it is priceless
Asayel camels - sleek, short-haired hound-like racers
Majahim - chocolate-brown camels that can grow to weigh two tonnes. They were only valued for milk until camel pageantry took off in the 1990s
Millions Street - the thoroughfare where camels are led and where white 4x4s throng throughout the festival
THE SIXTH SENSE
Starring: Bruce Willis, Toni Collette, Hayley Joel Osment
Director: M. Night Shyamalan
Rating: 5/5
Our Time Has Come
Alyssa Ayres, Oxford University Press
The Beach Bum
Director: Harmony Korine
Stars: Matthew McConaughey, Isla Fisher, Snoop Dogg
Two stars
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Most wanted allegations
- Benjamin Macann, 32: involvement in cocaine smuggling gang.
- Jack Mayle, 30: sold drugs from a phone line called the Flavour Quest.
- Callum Halpin, 27: over the 2018 murder of a rival drug dealer.
- Asim Naveed, 29: accused of being the leader of a gang that imported cocaine.
- Calvin Parris, 32: accused of buying cocaine from Naveed and selling it on.
- John James Jones, 31: allegedly stabbed two people causing serious injuries.
- Callum Michael Allan, 23: alleged drug dealing and assaulting an emergency worker.
- Dean Garforth, 29: part of a crime gang that sold drugs and guns.
- Joshua Dillon Hendry, 30: accused of trafficking heroin and crack cocain.
- Mark Francis Roberts, 28: grievous bodily harm after a bungled attempt to steal a £60,000 watch.
- James ‘Jamie’ Stevenson, 56: for arson and over the seizure of a tonne of cocaine.
- Nana Oppong, 41: shot a man eight times in a suspected gangland reprisal attack.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
While you're here
Thomas Harding: Johnson and Biden on collision course over Northern Ireland
Thomas Harding: Biden victory will rejuvenate America's relations with Europe
Gavin Esler: Can the world continue to trust Britain after move to break law?
WIDE%20VIEW
The line up
Friday: Giggs, Sho Madjozi and Masego
Saturday: Nas, Lion Bbae, Roxanne Shante and DaniLeigh
Sole DXB runs from December 6 to 8 at Dubai Design District. Weekend pass is Dh295 while a one day pass is Dh195. Tickets are available from www.soledxb.com
The National's picks
4.35pm: Tilal Al Khalediah
5.10pm: Continous
5.45pm: Raging Torrent
6.20pm: West Acre
7pm: Flood Zone
7.40pm: Straight No Chaser
8.15pm: Romantic Warrior
8.50pm: Calandogan
9.30pm: Forever Young
Hydrogen: Market potential
Hydrogen has an estimated $11 trillion market potential, according to Bank of America Securities and is expected to generate $2.5tn in direct revenues and $11tn of indirect infrastructure by 2050 as its production increases six-fold.
"We believe we are reaching the point of harnessing the element that comprises 90 per cent of the universe, effectively and economically,” the bank said in a recent report.
Falling costs of renewable energy and electrolysers used in green hydrogen production is one of the main catalysts for the increasingly bullish sentiment over the element.
The cost of electrolysers used in green hydrogen production has halved over the last five years and will fall to 60 to 90 per cent by the end of the decade, acceding to Haim Israel, equity strategist at Merrill Lynch. A global focus on decarbonisation and sustainability is also a big driver in its development.
The%20Sandman
Summer special
Royal Birkdale Golf Course
Location: Southport, Merseyside, England
Established: 1889
Type: Private
Total holes: 18
Bib%20Gourmand%20restaurants
Skewed figures
In the village of Mevagissey in southwest England the housing stock has doubled in the last century while the number of residents is half the historic high. The village's Neighbourhood Development Plan states that 26% of homes are holiday retreats. Prices are high, averaging around £300,000, £50,000 more than the Cornish average of £250,000. The local average wage is £15,458.
Ukraine
Capital: Kiev
Population: 44.13 million
Armed conflict in Donbass
Russia-backed fighters control territory
'C'mon C'mon'
Director:Mike Mills
Stars:Joaquin Phoenix, Gaby Hoffmann, Woody Norman
Rating: 4/5
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
The biog
Hobby: "It is not really a hobby but I am very curious person. I love reading and spend hours on research."
Favourite author: Malcom Gladwell
Favourite travel destination: "Antigua in the Caribbean because I have emotional attachment to it. It is where I got married."
Keane on …
Liverpool’s Uefa Champions League bid: “They’re great. With the attacking force they have, for me, they’re certainly one of the favourites. You look at the teams left in it - they’re capable of scoring against anybody at any given time. Defensively they’ve been good, so I don’t see any reason why they couldn’t go on and win it.”
Mohamed Salah’s debut campaign at Anfield: “Unbelievable. He’s been phenomenal. You can name the front three, but for him on a personal level, he’s been unreal. He’s been great to watch and hopefully he can continue now until the end of the season - which I’m sure he will, because he’s been in fine form. He’s been incredible this season.”
Zlatan Ibrahimovic’s instant impact at former club LA Galaxy: “Brilliant. It’s been a great start for him and for the club. They were crying out for another big name there. They were lacking that, for the prestige of LA Galaxy. And now they have one of the finest stars. I hope they can go win something this year.”
Ballon d’Or shortlists
Men
Sadio Mane (Senegal/Liverpool), Sergio Aguero (Aregentina/Manchester City), Frenkie de Jong (Netherlans/Barcelona), Hugo Lloris (France/Tottenham), Dusan Tadic (Serbia/Ajax), Kylian Mbappe (France/PSG), Trent Alexander-Arnold (England/Liverpool), Donny van de Beek (Netherlands/Ajax), Pierre-Emerick Aubameyang (Gabon/Arsenal), Marc-Andre ter Stegen (Germany/Barcelona), Cristiano Ronaldo (Portugal/Juventus), Alisson (Brazil/Liverpool), Matthijs de Ligt (Netherlands/Juventus), Karim Benzema (France/Real Madrid), Georginio Wijnaldum (Netherlands/Liverpool), Virgil van Dijk (Netherlands/Liverpool), Bernardo Silva (Portugal/Manchester City), Son Heung-min (South Korea/Tottenham), Robert Lewandowski (Poland/Bayern Munich), Roberto Firmino (Brazil/Liverpool), Lionel Messi (Argentina/Barcelona), Riyad Mahrez (Algeria/Manchester City), Kevin De Bruyne (Belgium/Manchester City), Kalidou Koulibaly (Senegal/Napoli), Antoine Griezmann (France/Barcelona), Mohamed Salah (Egypt/Liverpool), Eden Hazard (BEL/Real Madrid), Marquinhos (Brazil/Paris-SG), Raheem Sterling (Eengland/Manchester City), Joao Félix(Portugal/Atletico Madrid)
Women
Sam Kerr (Austria/Chelsea), Ellen White (England/Manchester City), Nilla Fischer (Sweden/Linkopings), Amandine Henry (France/Lyon), Lucy Bronze(England/Lyon), Alex Morgan (USA/Orlando Pride), Vivianne Miedema (Netherlands/Arsenal), Dzsenifer Marozsan (Germany/Lyon), Pernille Harder (Denmark/Wolfsburg), Sarah Bouhaddi (France/Lyon), Megan Rapinoe (USA/Reign FC), Lieke Martens (Netherlands/Barcelona), Sari van Veenendal (Netherlands/Atletico Madrid), Wendie Renard (France/Lyon), Rose Lavelle(USA/Washington Spirit), Marta (Brazil/Orlando Pride), Ada Hegerberg (Norway/Lyon), Kosovare Asllani (Sweden/CD Tacon), Sofia Jakobsson (Sweden/CD Tacon), Tobin Heath (USA/Portland Thorns)
COMPANY PROFILE
About Proto21
Date started: May 2018
Founder: Pir Arkam
Based: Dubai
Sector: Additive manufacturing (aka, 3D printing)
Staff: 18
Funding: Invested, supported and partnered by Joseph Group
OPENING FIXTURES
Saturday September 12
Crystal Palace v Southampton
Fulham v Arsenal
Liverpool v Leeds United
Tottenham v Everton
West Brom v Leicester
West Ham v Newcastle
Monday September 14
Brighton v Chelsea
Sheffield United v Wolves
To be rescheduled
Burnley v Manchester United
Manchester City v Aston Villa
Conservative MPs who have publicly revealed sending letters of no confidence
- Steve Baker
- Peter Bone
- Ben Bradley
- Andrew Bridgen
- Maria Caulfield
- Simon Clarke
- Philip Davies
- Nadine Dorries
- James Duddridge
- Mark Francois
- Chris Green
- Adam Holloway
- Andrea Jenkyns
- Anne-Marie Morris
- Sheryll Murray
- Jacob Rees-Mogg
- Laurence Robertson
- Lee Rowley
- Henry Smith
- Martin Vickers
- John Whittingdale


