• Firefighters arrive at a military building in Kiev that was damaged in an explosion. EPA
    Firefighters arrive at a military building in Kiev that was damaged in an explosion. EPA
  • A man looks at the debris of an unidentified object in the aftermath of an explosion in Kiev. EPA
    A man looks at the debris of an unidentified object in the aftermath of an explosion in Kiev. EPA
  • Black smoke rises from a military airport in Chuguyev near Kharkiv. AFP
    Black smoke rises from a military airport in Chuguyev near Kharkiv. AFP
  • People take shelter in a Kiev subway station, after Russian President Vladimir Putin authorised a military operation in eastern Ukraine. Reuters
    People take shelter in a Kiev subway station, after Russian President Vladimir Putin authorised a military operation in eastern Ukraine. Reuters
  • A Kiev underground train station provides some shelter. Reuters
    A Kiev underground train station provides some shelter. Reuters
  • Clear airspace over Ukraine, shortly after the attack began, as shown on the Flightradar24 website. AP
    Clear airspace over Ukraine, shortly after the attack began, as shown on the Flightradar24 website. AP
  • Kiev residents leave the city following pre-offensive missile strikes by the Russian armed forces and Belarus. Getty
    Kiev residents leave the city following pre-offensive missile strikes by the Russian armed forces and Belarus. Getty
  • Russian President Vladimir Putin justified the attack in a televised address, saying it was to protect civilians in eastern Ukraine. AP
    Russian President Vladimir Putin justified the attack in a televised address, saying it was to protect civilians in eastern Ukraine. AP
  • Ukrainian President Volodymyr Zelenskyy addresses the nation in Kiev. He has declared martial law, saying Russia has targeted Ukraine's military infrastructure. AP
    Ukrainian President Volodymyr Zelenskyy addresses the nation in Kiev. He has declared martial law, saying Russia has targeted Ukraine's military infrastructure. AP
  • Firefighters extinguish a blaze at a house in Muratovo, in Ukraine's Luhansk enclave. AFP
    Firefighters extinguish a blaze at a house in Muratovo, in Ukraine's Luhansk enclave. AFP
  • The house is said to have been hit during shelling by Russian-backed separatists. AFP
    The house is said to have been hit during shelling by Russian-backed separatists. AFP
  • The coffin of Capt Anton Sidorov is carried by members of the honour guard during a ceremony held at the Ministry of Defence in Kiev, Ukraine. Getty
    The coffin of Capt Anton Sidorov is carried by members of the honour guard during a ceremony held at the Ministry of Defence in Kiev, Ukraine. Getty
  • A picture memorial for those killed in the confrontation between Ukraine's military and pro-Russia separatist forces, in the Luhansk region in eastern Ukraine. AP
    A picture memorial for those killed in the confrontation between Ukraine's military and pro-Russia separatist forces, in the Luhansk region in eastern Ukraine. AP
  • UN Secretary General Antonio Guterres and Russia's Ambassador to the UN, Vassily Nebenzia, attend a Security Council meeting in New York to discuss the crisis in Ukraine. Reuters
    UN Secretary General Antonio Guterres and Russia's Ambassador to the UN, Vassily Nebenzia, attend a Security Council meeting in New York to discuss the crisis in Ukraine. Reuters
  • Ukraine's UN ambassador Sergey Kyslytsya speaks during an emergency meeting of the Security Council. AP
    Ukraine's UN ambassador Sergey Kyslytsya speaks during an emergency meeting of the Security Council. AP
  • US Army soldiers from the 82nd Airborne Division head towards an air base near Arlamow, Poland. Reuters
    US Army soldiers from the 82nd Airborne Division head towards an air base near Arlamow, Poland. Reuters
  • An employee works at the gun counter of a tactical equipment shop in Kiev, Ukraine. Getty
    An employee works at the gun counter of a tactical equipment shop in Kiev, Ukraine. Getty
  • A Ukrainian soldier speaks on a walkie-talkie at his position at the line of separation between Ukraine-held territory and rebel-held territory near Svitlodarsk, eastern Ukraine. AP
    A Ukrainian soldier speaks on a walkie-talkie at his position at the line of separation between Ukraine-held territory and rebel-held territory near Svitlodarsk, eastern Ukraine. AP
  • A man removes his belongings from his house after it was struck by artillery shells in Novoluhanske, eastern Ukraine. AP
    A man removes his belongings from his house after it was struck by artillery shells in Novoluhanske, eastern Ukraine. AP
  • A damaged house in Vibrovka village. EPA
    A damaged house in Vibrovka village. EPA
  • A man shows a poster in support of Ukraine as he protests against the escalation of the tension between Russia and Ukraine, in Berlin. AP
    A man shows a poster in support of Ukraine as he protests against the escalation of the tension between Russia and Ukraine, in Berlin. AP
  • Soldiers carry the coffin of Capt Anton Sydorov, 35, after he was killed in eastern Ukraine. AP
    Soldiers carry the coffin of Capt Anton Sydorov, 35, after he was killed in eastern Ukraine. AP
  • Workers look into a destroyed house after shelling near the city of Novoluhanske in Donetsk. Reuters
    Workers look into a destroyed house after shelling near the city of Novoluhanske in Donetsk. Reuters
  • Destroyed buildings in Krasnogorivka, Ukraine. AFP
    Destroyed buildings in Krasnogorivka, Ukraine. AFP
  • Smoke rises from a power plant after shelling outside the town of Schastia, a day after Moscow recognised two Ukrainian separatist republics and ordered the Russian Army to send in troops as ‘peacekeepers’. AFP
    Smoke rises from a power plant after shelling outside the town of Schastia, a day after Moscow recognised two Ukrainian separatist republics and ordered the Russian Army to send in troops as ‘peacekeepers’. AFP
  • A Ukrainian Army soldier trudges through the wintry streets of Schastia on patrol. AFP
    A Ukrainian Army soldier trudges through the wintry streets of Schastia on patrol. AFP
  • Three women run for cover during shelling in Schastia, eastern Ukraine. AFP
    Three women run for cover during shelling in Schastia, eastern Ukraine. AFP
  • Russian tanks and armoured vehicles on the road in Rostov. EPA
    Russian tanks and armoured vehicles on the road in Rostov. EPA
  • A woman shares food with dogs in Stanytsia Luhanska, a crossing point between Ukrainian government-controlled areas and pro-Russian separatists' territory. AP
    A woman shares food with dogs in Stanytsia Luhanska, a crossing point between Ukrainian government-controlled areas and pro-Russian separatists' territory. AP
  • People wave Russian flags in Donetsk, the territory controlled by pro-Russian militants, in eastern Ukraine. AP
    People wave Russian flags in Donetsk, the territory controlled by pro-Russian militants, in eastern Ukraine. AP
  • A tank drives along a street in the city of Donetsk. Reuters
    A tank drives along a street in the city of Donetsk. Reuters
  • Ukrainian President Volodymyr Zelenskyy addresses the nation on TV and says 'we are not afraid' after Russian President Vladimir Putin ordered troops into Donetsk and Luhansk, two Moscow-backed rebel regions of Ukraine. AFP
    Ukrainian President Volodymyr Zelenskyy addresses the nation on TV and says 'we are not afraid' after Russian President Vladimir Putin ordered troops into Donetsk and Luhansk, two Moscow-backed rebel regions of Ukraine. AFP
  • A military truck in Donetsk after Mr Putin ordered the deployment of Russian troops to the city. Reuters
    A military truck in Donetsk after Mr Putin ordered the deployment of Russian troops to the city. Reuters
  • Russian state television showed Mr Putin signing a decree recognising the independence of the two Ukrainian breakaway regions. Reuters
    Russian state television showed Mr Putin signing a decree recognising the independence of the two Ukrainian breakaway regions. Reuters
  • US President Joe Biden signs an executive order at the White House to prohibit trade and investment between US individuals and the two breakaway regions of eastern Ukraine. Reuters
    US President Joe Biden signs an executive order at the White House to prohibit trade and investment between US individuals and the two breakaway regions of eastern Ukraine. Reuters
  • Mr Putin signs documents, including the decree recognising two Russian-backed breakaway regions in eastern Ukraine. Reuters
    Mr Putin signs documents, including the decree recognising two Russian-backed breakaway regions in eastern Ukraine. Reuters
  • Ukraine ambassador to the United Nations, Sergiy Kyslytsya, addresses an emergency meeting of the UN Security Council on the situation between Ukraine and Russia in New York. EPA
    Ukraine ambassador to the United Nations, Sergiy Kyslytsya, addresses an emergency meeting of the UN Security Council on the situation between Ukraine and Russia in New York. EPA

Ukraine-Russia: Averting the threat of a Third World War


Thomas Harding
  • English
  • Arabic

Live updates: follow the latest news on Russia-Ukraine

Russia's opening salvoes and its force posture around Ukraine suggests its military planners have the objective of seizing the Ukraine capital for the installation of a pro-Moscow administration.

Briefings by senior Western officials suggest it is likely President Vladimir Putin’s troops will now attempt to take a number of key Ukrainian cities and ports including Odessa, Mariupol and the eastern city of Kharkiv.

There is an “immediate objective to seize and control large chunks of Ukraine”, the Western officials said, speaking on condition of anonymity.

“It is clear there is a desire to change regime in Kiev and install an alternate regime which will be favourable to Russia,” the officials said. “This will be a regime imposed on Ukraine by Russia to drive relations closer between the territories.”

Analysts believe that the West was not strong enough in deterring Mr Putin by stationing troops in Ukraine and by clearly stating he would not face military retaliation.

“The moment you say to Putin that you are not going to fight whatever happens, he has got the upper hand. He was content to take that (sanctions) risk because to him that risk looked calculable,” said Jonathan Eyal of the RUSI think-tank in London. “The only problem was that we were not prepared to take the ultimate risk.”

Putin is an old-school, old-fashioned, unreconstructed 19th-century imperialist hankering after the lost territories of the Russian Empire
Russia expert Keir Giles

The views reflect that of Russia expert Keir Giles who told The National that Mr Putin’s intent was for a “decapitation strike” on the Ukraine’s command centres “to render Ukraine's military unable to fight” and causing such human misery that the government capitulates.

“It is still too early to tell at this stage what direction Russia's campaign against Ukraine is going to take but there are multiple options,” said the Chatham House Russia expert.

“This also needs to be put in the broader context of Russia's strategic aims. There is no doubt that Ukraine is just one step in President Putin’s ambition to reassert Russia’s dominance over the territories. Putin is an old-school, old-fashioned, unreconstructed 19th-century imperialist hankering after the lost territories of the Russian Empire."

Russia has been “intensely practising the current version of warfare” with the widespread use of standoff strikes, by missile or cyber to achieve its goals “without actually entering into close contact by ground forces,” Mr Giles said.

“We don't know precisely what Russia's plan is or how effective Ukraine's forces may be in disrupting those plans. Both of those are wide open.”

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The Western officials believe that Russia’s forces are now “battle-hardened” following urban fighting in Syria, as well as Ukraine since 2014.

“It’s not how many people in armed forces it’s about how you bring force to bear in particular time,” a military official said. The war experiences had “given the Russians opportunities so they are battle-hardened” and could “take out military around the city”.

Key to achieving its objectives was to secure Kiev, the Western officials said. It is understood that Russian agents or so-called “green men” are already in the capital ready to disrupt and destabilise the city. If that failed Moscow might have to undertake the dangerous and costly urban warfare campaign using tanks and infantry. “With Ukrainian resistance it may well be that Russia has to put troops into the city to take the city,” the Western officials added.

Intelligence sources have also told The National that once Mr Putin had begun operations in Ukraine “there is now reason to see why he will now stop”.

“It’s our assessment that when someone like Putin gets a feel for this kind of course of action he finds it very hard to stop,” a Western intelligence source said.

With a raft of former Soviet and eastern bloc states in Nato, the alliance must now assume different risks in the relationship with Moscow.

“After Ukraine, the next direct threats are against territories that were formerly part of the Russian Empire and are now sovereign, independent countries,” said Mr Giles, author of Moscow Rules: What Drives Russia to Confront the West. “It is time for Europe to realise that Russia has been at war with it for several years and that war is now moving into the active phase. Europe needs to wake up and take an interest in defending itself.”

Russian President Vladimir Putin addressees the nation in Moscow. AP Photo
Russian President Vladimir Putin addressees the nation in Moscow. AP Photo

From the European perspective a reset in thinking is sorely needed. The Western states will need to take a long, hard look at the defence cuts that have reduced its armoured force to a mere 200 tanks. By contrast, Russia has at least 16,000 main battle tanks.

Over the past decade Mr Putin has transformed his military into a modern fighting force fit for a 21st- century battlefield.

In the same period, Nato countries became fixated on counter-insurgency in Afghanistan and elsewhere. As their tank forces shrank, Mr Putin’s confidence in using heavy metal to project Moscow's might grew.

A still from CCTV footage released by the Ukrainian Border Guard Committee shows Russian military equipment crossing a Crimean border checkpoint. AFP
A still from CCTV footage released by the Ukrainian Border Guard Committee shows Russian military equipment crossing a Crimean border checkpoint. AFP
RESULTS

Bantamweight: Jalal Al Daaja (JOR) beat Hamza Bougamza (MAR)

Catchweight 67kg: Mohamed El Mesbahi (MAR) beat Fouad Mesdari (ALG)

Lightweight: Abdullah Mohammed Ali (UAE) beat Abdelhak Amhidra (MAR)

Catchweight 73kg: Mosatafa Ibrahim Radi (PAL) beat Yazid Chouchane (ALG)

Middleweight: Yousri Belgaroui (TUN) beat Badreddine Diani (MAR)

Catchweight 78KG: Rashed Dawood (UAE) beat Adnan Bushashy (ALG)

Middleweight: Sallah-Eddine Dekhissi (MAR) beat Abdel Enam (EGY)

Catchweight 65kg: Yanis Ghemmouri (ALG) beat Rachid Hazoume (MAR)

Lightweight: Mohammed Yahya (UAE) beat Azouz Anwar (EGY)

Catchweight 79kg: Souhil Tahiri (ALG) beat Omar Hussein (PAL)

Middleweight: Tarek Suleiman (SYR) beat Laid Zerhouni (ALG)

Company%20Profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Hoopla%3Cbr%3E%3Cstrong%3EDate%20started%3A%20%3C%2Fstrong%3EMarch%202023%3Cbr%3E%3Cstrong%3EFounder%3A%3C%2Fstrong%3E%20Jacqueline%20Perrottet%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%3Cbr%3E%3Cstrong%3ENumber%20of%20staff%3A%3C%2Fstrong%3E%2010%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3EPre-seed%3Cbr%3E%3Cstrong%3EInvestment%20required%3A%3C%2Fstrong%3E%20%24500%2C000%3C%2Fp%3E%0A
The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

Torque: 275Nm from 2,000-4,000rpm

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

Rating: 3/5

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

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20Floward%0D%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3ERiyadh%2C%20Saudi%20Arabia%0D%3Cbr%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EAbdulaziz%20Al%20Loughani%20and%20Mohamed%20Al%20Arifi%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EE-commerce%0D%3Cbr%3E%3Cstrong%3ETotal%20funding%3A%20%3C%2Fstrong%3EAbout%20%24200%20million%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EAljazira%20Capital%2C%20Rainwater%20Partners%2C%20STV%20and%20Impact46%0D%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%20%3C%2Fstrong%3E1%2C200%3C%2Fp%3E%0A
ELIO

Starring: Yonas Kibreab, Zoe Saldana, Brad Garrett

Directors: Madeline Sharafian, Domee Shi, Adrian Molina

Rating: 4/5

Bangladesh tour of Pakistan

January 24 – First T20, Lahore

January 25 – Second T20, Lahore

January 27 – Third T20, Lahore

February 7-11 – First Test, Rawalpindi

April 3 – One-off ODI, Karachi

April 5-9 – Second Test, Karachi

GROUPS

Group Gustavo Kuerten
Novak Djokovic (x1)
Alexander Zverev (x3)
Marin Cilic (x5)
John Isner (x8)

Group Lleyton Hewitt
Roger Federer (x2)
Kevin Anderson (x4)
Dominic Thiem (x6)
Kei Nishikori (x7)

What are the GCSE grade equivalents?
 
  • Grade 9 = above an A*
  • Grade 8 = between grades A* and A
  • Grade 7 = grade A
  • Grade 6 = just above a grade B
  • Grade 5 = between grades B and C
  • Grade 4 = grade C
  • Grade 3 = between grades D and E
  • Grade 2 = between grades E and F
  • Grade 1 = between grades F and G
John%20Wick%3A%20Chapter%204
%3Cp%3E%3Cstrong%3EDirector%3A%3C%2Fstrong%3E%20Chad%20Stahelski%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%3C%2Fstrong%3E%20Keanu%20Reeves%2C%20Laurence%20Fishburne%2C%20George%20Georgiou%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E4%2F5%3C%2Fp%3E%0A

The Gentlemen

Director: Guy Ritchie

Stars: Colin Farrell, Hugh Grant 

Three out of five stars

WITHIN%20SAND
%3Cp%3EDirector%3A%20Moe%20Alatawi%3C%2Fp%3E%0A%3Cp%3EStarring%3A%20Ra%E2%80%99ed%20Alshammari%2C%20Adwa%20Fahd%2C%20Muhand%20Alsaleh%3C%2Fp%3E%0A%3Cp%3ERating%3A%203%2F5%3C%2Fp%3E%0A

Director: Laxman Utekar

Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna

Rating: 1/5

 

 

The%20specs
%3Cp%3E%3Cstrong%3EEngine%3A%3C%2Fstrong%3E%203.0-litre%20six-cylinder%20turbo%20(BMW%20B58)%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20340hp%20at%206%2C500rpm%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20500Nm%20from%201%2C600-4%2C500rpm%3Cbr%3E%3Cstrong%3ETransmission%3A%3C%2Fstrong%3E%20ZF%208-speed%20auto%3Cbr%3E%3Cstrong%3E0-100kph%3A%3C%2Fstrong%3E%204.2sec%3Cbr%3E%3Cstrong%3ETop%20speed%3A%3C%2Fstrong%3E%20267kph%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EOn%20sale%3A%3C%2Fstrong%3E%20Now%3Cbr%3E%3Cstrong%3EPrice%3A%3C%2Fstrong%3E%20From%20Dh462%2C189%3Cbr%3E%3Cstrong%3EWarranty%3A%3C%2Fstrong%3E%2030-month%2F48%2C000k%3C%2Fp%3E%0A
Quick%20facts
%3Cul%3E%0A%3Cli%3EStorstockholms%20Lokaltrafik%20(SL)%20offers%20free%20guided%20tours%20of%20art%20in%20the%20metro%20and%20at%20the%20stations%3C%2Fli%3E%0A%3Cli%3EThe%20tours%20are%20free%20of%20charge%3B%20all%20you%20need%20is%20a%20valid%20SL%20ticket%2C%20for%20which%20a%20single%20journey%20(valid%20for%2075%20minutes)%20costs%2039%20Swedish%20krone%20(%243.75)%3C%2Fli%3E%0A%3Cli%3ETravel%20cards%20for%20unlimited%20journeys%20are%20priced%20at%20165%20Swedish%20krone%20for%2024%20hours%3C%2Fli%3E%0A%3Cli%3EAvoid%20rush%20hour%20%E2%80%93%20between%209.30%20am%20and%204.30%20pm%20%E2%80%93%20to%20explore%20the%20artwork%20at%20leisure%3C%2Fli%3E%0A%3C%2Ful%3E%0A
Updated: February 24, 2022, 3:32 PM