President Volodymyr Zelenskyy and western leaders struck a defiant note on Friday as Ukraine marked the anniversary of Russia's invasion.
Mr Zelenskyy saluted his people for a “year of invincibility” in which Ukraine “inspired the world” by resisting Moscow's troops.
“We endured. We were not defeated. And we will do everything to gain victory this year,” he said.
Nato allies renewed their vows of solidarity as a war that Russia hoped to win in days enters its second year with no end in sight.
In a symbolic vote, the UN General Assembly passed a resolution demanding a Russian withdrawal, supported by 141 countries and opposed by seven.
Landmarks including the Eiffel Tower in Paris were lit up in Ukraine's blue and yellow, while UK Prime Minister Rishi Sunak held led a minute's silence in Downing Street.
In Kyiv, Mr Zelenskyy awarded medals to families of the fallen and handed battle flags to Ukrainian assault brigades.
Visiting the capital, Poland's Prime Minister Mateusz Morawiecki said his country had already delivered four German-made Leopard tanks to Ukraine.
Support for Ukraine on the anniversary of the war - in pictures
Members of Nato used a joint statement to pay tribute to Ukrainians for their “heroic defence of their nation, their land, and our shared values”.
“Russia’s efforts to break the resolve of the brave people of Ukraine are failing,” they said. “One year on, Ukrainians are fighting valiantly for freedom and independence. We stand with them.”
The UK announced new export bans on “every item Russia has been found using on the battlefield”.
Leaders of the G7 countries — the US, Canada, Britain, France, Germany, Italy and Japan — were to hold virtual talks later on Friday.
Mr Sunak said he would urge allies to give Ukraine a “decisive advantage on the battlefield” to force Russia into retreat. German Chancellor Olaf Scholz said western aid would hasten the day when Russian President Vladimir Putin “realises he will not achieve his imperialist goals”.
Britain's King Charles paid tribute to the “remarkable courage and resilience” of Ukrainians in the face of what he called an “unprovoked full-scale attack on their nation”.
In Russia, former president Dmitry Medvedev — an ally of Mr Putin — declared on Friday that “victory will be achieved”.
In his latest warning, Mr Medvedev said Russia's aim was to “push back the borders that threaten our country as far as possible, even if they are the borders of Poland”.
China unveiled what it called a 12-point peace plan, which urged a ceasefire and an end to Russia's nuclear threats, while also opposing sanctions and suggesting both sides had valid concerns.
Western leaders reacted cautiously. European Commission president Ursula von der Leyen said China had already “taken sides” with Russia, while German President Frank-Walter Steinmeier said it was “questionable whether China wants to play a constructive role”.
The UN's nuclear watchdog meanwhile said Ukraine had been fortunate to avoid a nuclear disaster after shelling near the Zaporizhzhia plant.
Mr Putin announced the invasion at dawn on February 24, 2022, claiming Russia was under threat from a western-backed Ukraine.
He said Russia's “special military operation” was meant to demilitarise Ukraine and protect the Russian-speaking minority in the east of the country.
The West rejected these as baseless excuses for a war of aggression to seize Ukrainian territory and force Ukraine back into Moscow's orbit.
The US and its allies responded with massive sanctions on Russia and an increasing flow of weapons to Ukraine, helping it stall the invasion.
They are now watching China's next move amid speculation that it could provide arms to Russia.
Fear of Russian attack prompted Sweden and Finland to seek Nato membership, a process delayed by Turkish objections.
Nato Secretary General Jens Stoltenberg said on Friday that he saw progress on that front with Turkey, Sweden and Finland to hold talks in Brussels next month.
“Both Finland and Sweden have lived up to the commitments they signed up to at the Nato summit last year so I think the time has come to ratify both now,” he said.
Millions of Ukrainians have fled their country, while those who stayed behind have seen homes destroyed and power cuts caused by Russian bombardment. Around the world, the war has led to a surge in food and energy prices.
Human rights inspectors at the Organisation for Security and Co-operation in Europe said the war was having a “devastating effect” on civilians.
“The consequences of the conflict that started one year ago will be felt for generations to come by the people of Ukraine,” said Matteo Mecacci, the OSCE's human rights director.
One year of the Russia-Ukraine war — in pictures
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Fuel consumption: 9.7L/100km
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Price: Dh149,000
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UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
Yemen's Bahais and the charges they often face
The Baha'i faith was made known in Yemen in the 19th century, first introduced by an Iranian man named Ali Muhammad Al Shirazi, considered the Herald of the Baha'i faith in 1844.
The Baha'i faith has had a growing number of followers in recent years despite persecution in Yemen and Iran.
Today, some 2,000 Baha'is reside in Yemen, according to Insaf.
"The 24 defendants represented by the House of Justice, which has intelligence outfits from the uS and the UK working to carry out an espionage scheme in Yemen under the guise of religion.. aimed to impant and found the Bahai sect on Yemeni soil by bringing foreign Bahais from abroad and homing them in Yemen," the charge sheet said.
Baha'Ullah, the founder of the Bahai faith, was exiled by the Ottoman Empire in 1868 from Iran to what is now Israel. Now, the Bahai faith's highest governing body, known as the Universal House of Justice, is based in the Israeli city of Haifa, which the Bahais turn towards during prayer.
The Houthis cite this as collective "evidence" of Bahai "links" to Israel - which the Houthis consider their enemy.
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