Germany said on Wednesday that it has “half a battalion” of Leopard 2 tanks to send to Ukraine, as Nato allies appear to struggle to muster the heavy vehicles pledged to Kyiv.
The announcement follows Berlin's pledge late last month to send about 30 battle tanks to help Ukrainian forces fight Russia's invasion following pressure from Kyiv and its supporters.
After a meeting of Ukraine's backers in Brussels, German Defence Minister Boris Pistorius said that so far his country had gathered only 14 newer A6-type Leopard tanks and three from Portugal.
“Let's be clear: We have not reached a battalion,” Mr Pistorius said.
“It will be half a battalion.
“For the German Leopards, I want to say again that ours will be delivered in the last week of March. That is certain.”
Germany, Poland and Ukraine held talks with other Nato members on the sidelines of a meeting in Brussels on Tuesday to try to whip up more tanks for 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
Mr Pistorius said more talks would take place with potential donors later this week.
He said Berlin was against the Netherlands sending 14 Leopard 2 tanks as that would “weaken the operational readiness” of the joint German-Dutch brigade in which they are used.
Ukraine has pleaded with its western backers to send modern battle tanks to help it push back a renewed Russian offensive and allow it to go on the attack itself.
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
Poland has also committed to sending a battalion of Leopard 2 tanks to Kyiv and is currently training Ukrainian troops in how to use them.
Canada has already sent several Leopard tanks and Norway has pledged eight more.
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Tamkeen's offering
- Option 1: 70% in year 1, 50% in year 2, 30% in year 3
- Option 2: 50% across three years
- Option 3: 30% across five years
Quarter-finals
Saturday (all times UAE)
England v Australia, 11.15am
New Zealand v Ireland, 2.15pm
Sunday
Wales v France, 11.15am
Japan v South Africa, 2.15pm
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
Bombshell
Director: Jay Roach
Stars: Nicole Kidman, Charlize Theron, Margot Robbie
Four out of five stars
If you go
The flights
Etihad and Emirates fly direct from the UAE to Chicago from Dh5,215 return including taxes.
The hotels
Recommended hotels include the Intercontinental Chicago Magnificent Mile, located in an iconic skyscraper complete with a 1929 Olympic-size swimming pool from US$299 (Dh1,100) per night including taxes, and the Omni Chicago Hotel, an excellent value downtown address with elegant art deco furnishings and an excellent in-house restaurant. Rooms from US$239 (Dh877) per night including taxes.
COMPANY%20PROFILE%20
Cricket World Cup League 2
UAE squad
Rahul Chopra (captain), Aayan Afzal Khan, Ali Naseer, Aryansh Sharma, Basil Hameed, Dhruv Parashar, Junaid Siddique, Muhammad Farooq, Muhammad Jawadullah, Muhammad Waseem, Omid Rahman, Rahul Bhatia, Tanish Suri, Vishnu Sukumaran, Vriitya Aravind
Fixtures
Friday, November 1 – Oman v UAE
Sunday, November 3 – UAE v Netherlands
Thursday, November 7 – UAE v Oman
Saturday, November 9 – Netherlands v UAE
UAE Premiership
Results
Dubai Exiles 24-28 Jebel Ali Dragons
Abu Dhabi Harlequins 43-27 Dubai Hurricanes
Final
Abu Dhabi Harlequins v Jebel Ali Dragons, Friday, March 29, 5pm at The Sevens, Dubai
Final scores
18 under: Tyrrell Hatton (ENG)
- 14: Jason Scrivener (AUS)
-13: Rory McIlroy (NIR)
-12: Rafa Cabrera Bello (ESP)
-11: David Lipsky (USA), Marc Warren (SCO)
-10: Tommy Fleetwood (ENG), Chris Paisley (ENG), Matt Wallace (ENG), Fabrizio Zanotti (PAR)
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Banthology: Stories from Unwanted Nations
Edited by Sarah Cleave, Comma Press
Ferrari 12Cilindri specs
Engine: naturally aspirated 6.5-liter V12
Power: 819hp
Torque: 678Nm at 7,250rpm
Price: From Dh1,700,000
Available: Now
'The Coddling of the American Mind: How Good Intentions and Bad Ideas are Setting up a Generation for Failure'
Greg Lukianoff and Jonathan Haidt, Penguin Randomhouse
'Peninsula'
Stars: Gang Dong-won, Lee Jung-hyun, Lee Ra
Director: Yeon Sang-ho
Rating: 2/5
MATCH INFO
Liverpool v Manchester City, Sunday, 8.30pm UAE
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
Real estate tokenisation project
Dubai launched the pilot phase of its real estate tokenisation project last month.
The initiative focuses on converting real estate assets into digital tokens recorded on blockchain technology and helps in streamlining the process of buying, selling and investing, the Dubai Land Department said.
Dubai’s real estate tokenisation market is projected to reach Dh60 billion ($16.33 billion) by 2033, representing 7 per cent of the emirate’s total property transactions, according to the DLD.
Zayed Sustainability Prize
Muslim Council of Elders condemns terrorism on religious sites
The Muslim Council of Elders has strongly condemned the criminal attacks on religious sites in Britain.
It firmly rejected “acts of terrorism, which constitute a flagrant violation of the sanctity of houses of worship”.
“Attacking places of worship is a form of terrorism and extremism that threatens peace and stability within societies,” it said.
The council also warned against the rise of hate speech, racism, extremism and Islamophobia. It urged the international community to join efforts to promote tolerance and peaceful coexistence.


