MOSCOW // During his eight years in office, the coarse colloquialisms and bawdy humour of Vladimir Putin, the former Russian president, became a prominent feature of his public appearances.
Among other things, Mr Putin, now Russia's powerful prime minister, promised to "waste" terrorists "even in the outhouse".
Now, following Russia's bloody conflict with neighbouring Georgia over the breakaway Georgian republic of South Ossetia, Dmitry Medvedev, Mr Putin's hand-picked successor, appears to be adopting the former president's rough language in what political analysts call an attempt to bolster his image as the man in charge of Russia.
Mr Medvedev - whose image is that of a refined, well-mannered man of relatively progressive persuasions - began talking tough after Mr Putin stole much of the spotlight during the first days of the war with Georgia by meeting foreign leaders at the Beijing Olympics and making a dashing arrival to North Ossetia, on the other side of the Caucasus Mountains, after the fighting began.
At a joint press conference last week with Nicolas Sarkozy, the French president, who brokered the six-point peace plan between the warring countries, Mr Medvedev displayed new-found bluster, accusing Georgia of carrying out "bloody adventures" and describing the Georgian leadership as "lunatics" and "bastards".
In a press conference on Friday with Angela Merkel, the German chancellor, Mr Medvedev said peace needed to be restored to ensure that "no one gets any more idiotic ideas into their heads".
The turnabout in Mr Medvedev's rhetorical style seem to have come as a response to the impression that it was Mr Putin calling the shots in the beginning of the armed conflict, said Masha Lipman, a political analyst at the Carnegie Moscow Centre.
"In the beginning he did not project the image of the decision-maker," Ms Lipman said of the Russian president. "But then Medvedev reappeared, travelling around the country, giving lots of speeches and clearly looking presidential."
The aggressive language helped Mr Medvedev "send a message that he is confident and knows what he's doing", Ms Lipman said.
Opinion polls before the violence in South Ossetia showed Mr Medvedev with a credibility problem.
When asked by the Levada Centre, an independent pollster, "who holds the real power" in Russia, 36 per cent of respondents said it was Mr Putin compared with nine per cent for Mr Medvedev. Forty-seven per cent said they shared power equally, according to the poll, which queried 1,600 Russians nationwide from July 18 to July 22. It had a margin of error of three per cent.
Irina Petrovskaya, a prominent Russian television critic, said news reports on state-run channels clearly showed that Mr Putin was in charge at the beginning of the crisis. "Medvedev assumed the role of the interpreter of events, while Putin was the dashing leader of the country, flying to hot spots to fix everything," Ms Petrovskaya said.
Mr Medvedev's sudden decision to coarsen his public speaking seemed affected given his general staid and scholarly demeanour, Ms Petrovskaya said. Mr Putin could pull it off because he grew up in a family of workers and hanging out with a rough crowd in Leningrad courtyards, she said.
"But for someone like Medvedev, who grew up in a family of intellectuals, this style just does not fit," Ms Petrovskaya said.
Mr Medvedev's political style has become "more defined, more precise and more hard-nosed", said, Dmitry Orlov, an analyst with the Agency of Political Information. "Opinion polls show that this is the leadership style that Russians prefer."
Indeed, it appears many Russians wanted more decisive action from Mr Medvedev. According to a survey made public on Monday by state pollster VTsIOM, 23 per cent of respondents said Mr Medvedev should have acted tougher in dealing with Georgia. Thirty-seven per cent said he had dealt with the situation adequately.
The poll, conducted from Aug 10 to Aug 13, questioned 1,600 people across Russia and had a margin of error of less than 3.4 per cent.
Political analysts differ on whether Mr Medvedev came away from the South Ossetia violence - his first major crisis since taking office - as a stronger president.
"The situation clearly showed that Putin is still running the show," said Vladimir Pribylovsky of the Panorama think tank. "It was enough to watch television and see Putin telling Medvedev to send investigators to South Ossetia to gather evidence of war crimes by Georgian forces, and Medvedev quickly agreeing."
"There is a mutual agreement that the president will be accorded his proper respect, but this is all a show," Mr Pribylovsky said.
Yet Mr Medvedev undoubtedly strengthened his authority in his handling of the situation, Mr Orlov said. "On the other hand, the political system created by Putin and Medvedev - a tandem running the country - was also strengthened," he said.
Mr Putin is not dictating Mr Medvedev's actions, but instead has "passed the reins" of antipathy towards the West to his predecessor, who merely takes his cues from the prime minister, said Sergei Dorenko, a talk show host with the independent Ekho Moskvy radio station.
"Putin allows Medvedev to be tough," Mr Dorenko said.
@Email:cschreck@thenational.ae
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Started: November 2017
Founders: Mounir Nakhla, Ahmed Mohsen and Mohamed Aboulnaga
Based: Cairo, Egypt
Sector: transport and logistics
Size: 150 employees
Investment: approximately $8 million
Investors include: Singapore’s Battery Road Digital Holdings, Egypt’s Algebra Ventures, Uber co-founder and former CTO Oscar Salazar
Indoor cricket World Cup:
Insportz, Dubai, September 16-23
UAE fixtures:
Men
Saturday, September 16 – 1.45pm, v New Zealand
Sunday, September 17 – 10.30am, v Australia; 3.45pm, v South Africa
Monday, September 18 – 2pm, v England; 7.15pm, v India
Tuesday, September 19 – 12.15pm, v Singapore; 5.30pm, v Sri Lanka
Thursday, September 21 – 2pm v Malaysia
Friday, September 22 – 3.30pm, semi-final
Saturday, September 23 – 3pm, grand final
Women
Saturday, September 16 – 5.15pm, v Australia
Sunday, September 17 – 2pm, v South Africa; 7.15pm, v New Zealand
Monday, September 18 – 5.30pm, v England
Tuesday, September 19 – 10.30am, v New Zealand; 3.45pm, v South Africa
Thursday, September 21 – 12.15pm, v Australia
Friday, September 22 – 1.30pm, semi-final
Saturday, September 23 – 1pm, grand final
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
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Loves: Sports
Where to buy
Limited-edition art prints of The Sofa Series: Sultani can be acquired from Reem El Mutwalli at www.reemelmutwalli.com
KILLING OF QASSEM SULEIMANI
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How being social media savvy can improve your well being
Next time when procastinating online remember that you can save thousands on paying for a personal trainer and a gym membership simply by watching YouTube videos and keeping up with the latest health tips and trends.
As social media apps are becoming more and more consumed by health experts and nutritionists who are using it to awareness and encourage patients to engage in physical activity.
Elizabeth Watson, a personal trainer from Stay Fit gym in Abu Dhabi suggests that “individuals can use social media as a means of keeping fit, there are a lot of great exercises you can do and train from experts at home just by watching videos on YouTube”.
Norlyn Torrena, a clinical nutritionist from Burjeel Hospital advises her clients to be more technologically active “most of my clients are so engaged with their phones that I advise them to download applications that offer health related services”.
Torrena said that “most people believe that dieting and keeping fit is boring”.
However, by using social media apps keeping fit means that people are “modern and are kept up to date with the latest heath tips and trends”.
“It can be a guide to a healthy lifestyle and exercise if used in the correct way, so I really encourage my clients to download health applications” said Mrs Torrena.
People can also connect with each other and exchange “tips and notes, it’s extremely healthy and fun”.
The President's Cake
Director: Hasan Hadi
Starring: Baneen Ahmad Nayyef, Waheed Thabet Khreibat, Sajad Mohamad Qasem
Rating: 4/5
Blackpink World Tour [Born Pink] In Cinemas
Starring: Rose, Jisoo, Jennie, Lisa
Directors: Min Geun, Oh Yoon-Dong
Rating: 3/5
Dubai Bling season three
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Sholto Byrnes on Myanmar politics
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