A bill approving Sweden's Nato membership was put forward to the Turkish Parliament for ratification by President Recep Tayyip Erdogan on Monday, a move welcomed by Stockholm that clears the way for it to join the western defence alliance.
At a summit in July, Mr Erdogan pleased his Nato allies by promising to send the legislation to parliament when it reopened on October 1, having previously raised objections over Sweden's alleged harbouring of terrorists.
However, following the opening of parliament, Turkish officials have repeatedly said Stockholm needs to take more concrete steps to clamp down on the outlawed Kurdistan Workers Party (PKK) militia before Ankara can ratify its membership bid. The PKK is deemed a terrorist organisation by Turkey, the EU and the US.
On Monday, the bill on approving Sweden finally moved forward.
"The protocol on Sweden's Nato accession was signed by President Recep Tayyip Erdogan on October 23 and referred to the Grand National Assembly of Turkey," the presidency said on social media platform X, formerly Twitter, without elaborating.
Sweden's Prime Minister Ulf Kristersson welcomed the move and said Stockholm was looking forward to becoming a Nato member. "Now it remains for the parliament to deal with the question," he said on X.
There is no set timetable for ratification, however. The bill will be put on the agenda of parliament's foreign affairs commission, which will have to pass it before it can be sent to the general assembly.
Sweden and Finland applied to join Nato last year after Russia's invasion of Ukraine. Finland's membership was sealed in April, in a historic expansion of the alliance, but Sweden's bid had been held up by Turkey and Hungary.
Nato through the years - in pictures
-

British Foreign Secretary Ernest Bevin signs the North Atlantic Treaty in Washington on April 4, 1949. All photos: Getty -

The North Atlantic Treaty showing the signatures of the foreign secretaries and ambassadors of the original signing nations - Belgium, Britain, Canada, Denmark, France, Iceland, Italy, Luxembourg, the Netherlands, Norway, Portugal and the US -

A meeting of the North Atlantic Council deputies in 1951 in London, attended by Gen Dwight D Eisenhower, centre -

Lord Hastings Lionel Ismay, Secretary General of Nato, with the newly adopted Nato emblem in 1952 -

Belgian Foreign Minister Paul-Henri Spaak holds a press conference in Paris after taking over from Hastings Ismay as Nato chief in 1956 -

The opening speech at the Nato summit in Paris in 1957 -

Some of the Nato vessels gathered for Exercise Medflex Invicta in Malta in 1961 -

A McDonnell Douglas F-4 Phantom II fighter-bomber of the Royal Navy is launched from HMS Ark Royal during a Nato exercise in 1972 -

German Nato troops on manoeuvres in 1980 -

Lord Carrington, the new Secretary General of Nato, sits behind his desk in Brussels, Belgium, in 1984 -

A US Air Force F-15E Strike Eagle refuels in the skies over Macedonia in 1999, as it flies missions in support of Nato Operation Allied Force -

Frigates, part of the Nato permanent fleet based in the Mediterranean Sea, enter the port of Piraeus, Greece, in 2003 -

US President George W Bush, US Secretary of Defence Donald Rumsfeld, ambassador R Nicholas Burns and US Secretary of State Colin Powell attend the Nato summit in 2004 in Istanbul, Turkey -

Members of the military attend a commemoration for Nato soldiers during the 2009 summit in Kehl, Germany -

A protester throws a stone during clashes at the Nato summit in 2009 in Strasbourg, France -

A Polish soldier sits in a tank as a Nato flag flies behind during military exercises in Zagan, Poland, in 2015 -

Guests depart after attending the opening ceremony at the 2018 Nato summit in Brussels -

Nato leaders listen to British Prime Minister Boris Johnson while attending the summit in 2019 in Watford, England -

Soldiers from the Royal Welsh Battlegroup take part in manoeuvres during a Nato exercise on the Estonian-Latvian border in 2022 in Voru, Estonia -

Secretary General of Nato Jens Stoltenberg meets troops at the Tapa Army Base in 2022 in Tallinn, Estonia -

Polish soldiers hold a Nato flag in 2022 at a training ground in Orzysz, Poland -

Ukrainian President Volodymyr Zelenskyy and Mr Stoltenberg attend a joint press conference in Kyiv, Ukraine, in April 2023
Turkey, which has Nato's second-biggest army, has long been seeking US congressional approval for a $20 billion sale of F-16 jets and modernisation kits. Mr Erdogan has previously linked Sweden's Nato bid to US support for its request.
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Review: Tomb Raider
Dir: Roar Uthaug
Starring: Alicia Vikander, Dominic West, Daniel Wu, Walter Goggins
two stars
Citadel: Honey Bunny first episode
Directors: Raj & DK
Stars: Varun Dhawan, Samantha Ruth Prabhu, Kashvi Majmundar, Kay Kay Menon
Rating: 4/5
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How to help
Send “thenational” to the following numbers or call the hotline on: 0502955999
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6025 – Dh20
6027 – Dh 100
6026 – Dh 200
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The specs: 2019 Mini Cooper
Price, base: Dh141,740 (three-door) / Dh165,900 (five-door)
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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
Match info
Uefa Champions League Group C
Liverpool v Napoli, midnight
Checks continue
A High Court judge issued an interim order on Friday suspending a decision by Agriculture Minister Edwin Poots to direct a stop to Brexit agri-food checks at Northern Ireland ports.
Mr Justice Colton said he was making the temporary direction until a judicial review of the minister's unilateral action this week to order a halt to port checks that are required under the Northern Ireland Protocol.
Civil servants have yet to implement the instruction, pending legal clarity on their obligations, and checks are continuing.
Reading List
Practitioners of mindful eating recommend the following books to get you started:
Savor: Mindful Eating, Mindful Life by Thich Nhat Hanh and Dr Lilian Cheung
How to Eat by Thich Nhat Hanh
The Mindful Diet by Dr Ruth Wolever
Mindful Eating by Dr Jan Bays
How to Raise a Mindful Eaterby Maryann Jacobsen
Tomorrow 2021
War on waste
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SPECS
Engine: Two-litre four-cylinder turbo
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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
French business
France has organised a delegation of leading businesses to travel to Syria. The group was led by French shipping giant CMA CGM, which struck a 30-year contract in May with the Syrian government to develop and run Latakia port. Also present were water and waste management company Suez, defence multinational Thales, and Ellipse Group, which is currently looking into rehabilitating Syrian hospitals.
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COMPANY PROFILE
Name: Mamo
Year it started: 2019 Founders: Imad Gharazeddine, Asim Janjua
Based: Dubai, UAE
Number of employees: 28
Sector: Financial services
Investment: $9.5m
Funding stage: Pre-Series A Investors: Global Ventures, GFC, 4DX Ventures, AlRajhi Partners, Olive Tree Capital, and prominent Silicon Valley investors.
Kareem Shaheen on Canada
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How to apply for a drone permit
- Individuals must register on UAE Drone app or website using their UAE Pass
- Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
- Upload the training certificate from a centre accredited by the GCAA
- Submit their request
What are the regulations?
- Fly it within visual line of sight
- Never over populated areas
- Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
- Users must avoid flying over restricted areas listed on the UAE Drone app
- Only fly the drone during the day, and never at night
- Should have a live feed of the drone flight
- Drones must weigh 5 kg or less
In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
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