An R-187P1 Azart radio. Photo: Wikimedia Commons
An R-187P1 Azart radio. Photo: Wikimedia Commons
An R-187P1 Azart radio. Photo: Wikimedia Commons
An R-187P1 Azart radio. Photo: Wikimedia Commons

Invasion hindered by 'serious weaknesses' of Russian military radios


Thomas Harding
  • English
  • Arabic

Live updates: follow the latest news on Russia-Ukraine

The “serious weaknesses” of Russian radios have probably played a significant role in the stalled Ukraine offensive, leading military analysts have said.

Corruption among Russian military officials may have resulted in troops going to war with too few high-quality encrypted radios or sets fitted with faulty Chinese-made parts, according to a Rusi think tank paper.

Reports from prisoners of war also suggest that Russian officers fearful of being on the front line have withdrawn beyond 18 kilometres radio range of secure sets, forcing soldiers to use mobile phones.

The report’s findings point to “potentially serious weaknesses” in the Russian army allowing communications to be exploited by jamming as well as interception.

Previously Moscow’s military chiefs have remarked on the excellent performance of their latest “sixth generation” Azart tactical military radios, but it appears now that there are either not enough of them or they are inadequate.

“It seems bizarre that units advancing into Ukraine during this dangerous phase of the operation would not be outfitted with the best equipment, including radios, that Russia’s defence industry has to offer,” the report said.

It questioned whether radios were being delivered to the field piecemeal, “or worse, are these new military radios considered substandard?” wrote the authors Sam Cranny-Evans and Thomas Withington.

“That troops may feel more confident using a cheap Chinese hand-held radio would say much about the quality of Russian equipment,” they added.

Russian servicemen drive armoured military vehicles on the road near Kyiv. EPA
Russian servicemen drive armoured military vehicles on the road near Kyiv. EPA

In the early fighting around Kyiv a captured airborne soldier was found with one of the advanced R-187P Azart radios but this now appears rare. Soldiers have reportedly used Chinese hand-held radios, mobile phones and walkie-talkies that are undermining their ability to speak in secret.

In the last week the Russians have also lost three very senior officers, including two generals, whose precise locations were possibly tracked by their communications vulnerability, although this is not verifiable.

Before invading, commanders ignored communication needs “for the range and scale of operations conducted”, said the report, titled “Russian Comms in Ukraine: A World of Hertz".

“The current operations in Ukraine suggest that Russia does not have as many modern radios in service as it has claimed.”

The intensity of fighting, with western estimates putting Russians killed at 6,000, along with commanders being deliberately targeted by Ukrainian snipers, has apparently led to officers being absent on the front line.

Tanks being destroyed on the outskirts of Brovary, Ukraine. Reuters
Tanks being destroyed on the outskirts of Brovary, Ukraine. Reuters

The report quoted from a verified interview of a captured soldier who said: “The officers started stationing themselves further and further away from the fighting … they are out of radio range at this point, and no one can contact them’.

The Russian then explained that shortages in long-range radios had prevented contact with generals commanding the entire invasion.

This had resulted in troops using mobile phones to contact officers and “gain some situational awareness,” said the report.

The London-based institution stated that “one of the most striking images” of the war was the photograph of a civilian's hand-held radio captured from Russian forces. The device is a Chinese-made BaoFeng radio that lacks military-grade encryption.

“Open-source intelligence and Ukrainian reports suggest that radio communications across the Russian forces are poor, leading to makeshift solutions,” the report said.

While not as eye-catching as tanks, guns and helicopters, radios are key to the functioning of armies with clear communications allowing commanders to manoeuvre their troops effectively.

  • This satellite image provided by Maxar Technologies shows destroyed and burning warehouse buildings in Stoyanka, Ukraine, in the western Kyiv region, during the Russian invasion. AP
    This satellite image provided by Maxar Technologies shows destroyed and burning warehouse buildings in Stoyanka, Ukraine, in the western Kyiv region, during the Russian invasion. AP
  • Children shelter in a metro station in Kharkiv. Moscow said on March 10, 2022, that it will open daily humanitarian corridors to allow civilians fleeing fighting in Ukraine to reach Russian territory, despite Kyiv insisting that no evacuation routes should lead to Russia. AFP
    Children shelter in a metro station in Kharkiv. Moscow said on March 10, 2022, that it will open daily humanitarian corridors to allow civilians fleeing fighting in Ukraine to reach Russian territory, despite Kyiv insisting that no evacuation routes should lead to Russia. AFP
  • Russian President Vladimir Putin during a videoconference meeting with government members at the Kremlin in Moscow. The meeting focuses on minimising the effects of sanctions on the Russian economy. Russian troops entered Ukraine on February 24, prompting the country's president to declare martial law and triggering a series of severe economic sanctions imposed by western countries. EPA
    Russian President Vladimir Putin during a videoconference meeting with government members at the Kremlin in Moscow. The meeting focuses on minimising the effects of sanctions on the Russian economy. Russian troops entered Ukraine on February 24, prompting the country's president to declare martial law and triggering a series of severe economic sanctions imposed by western countries. EPA
  • Rescuers work among remains of buildings damaged by an air strike in Dnipro, Ukraine, as Russia's attack on the country continues. Reuters
    Rescuers work among remains of buildings damaged by an air strike in Dnipro, Ukraine, as Russia's attack on the country continues. Reuters
  • Members of the National Guard of Ukraine, Oleksandr and Olena, listen to a priest at their wedding in Ukraine. Reuters
    Members of the National Guard of Ukraine, Oleksandr and Olena, listen to a priest at their wedding in Ukraine. Reuters
  • People fleeing Russia's invasion of Ukraine warm up by a fire near the train station in Lviv, Ukraine. Reuters
    People fleeing Russia's invasion of Ukraine warm up by a fire near the train station in Lviv, Ukraine. Reuters
  • Russian forces rolled their armoured vehicles up to the northeastern edge of Kyiv, edging closer in their attempts to encircle the Ukrainian capital. AFP
    Russian forces rolled their armoured vehicles up to the northeastern edge of Kyiv, edging closer in their attempts to encircle the Ukrainian capital. AFP
  • A woman covers herself with a blanket near a damaged fire truck after shelling in Mariupol, Ukraine. AP Photo
    A woman covers herself with a blanket near a damaged fire truck after shelling in Mariupol, Ukraine. AP Photo
  • A Ukrainian soldier hides from a helicopter air strike near Demydiv, Ukraine. Reuters
    A Ukrainian soldier hides from a helicopter air strike near Demydiv, Ukraine. Reuters
  • Ukrainian soldiers walk past a monument of the city founder Duke de Richelieu, covered with sand bags for protection, in Odessa, Ukraine. Reuters
    Ukrainian soldiers walk past a monument of the city founder Duke de Richelieu, covered with sand bags for protection, in Odessa, Ukraine. Reuters
  • Russian Foreign Minister Sergey Lavrov, left, Turkish Foreign Minister Mevlut Cavusoglu, centre, and Ukranian Foreign Minister Dmytro Kuleba. EPA
    Russian Foreign Minister Sergey Lavrov, left, Turkish Foreign Minister Mevlut Cavusoglu, centre, and Ukranian Foreign Minister Dmytro Kuleba. EPA
  • Russian Foreign Minister Sergey Lavrov in talks with Ukrainian counterpart Dmytro Kuleba during a tripartite meeting chaired by Turkish Foreign Minister Mevlut Cavusoglu, in Antalya, Turkey. AP
    Russian Foreign Minister Sergey Lavrov in talks with Ukrainian counterpart Dmytro Kuleba during a tripartite meeting chaired by Turkish Foreign Minister Mevlut Cavusoglu, in Antalya, Turkey. AP
  • Russian Foreign Ministry spokeswoman Maria Zakharova speaks to the media as the foreign ministers of Ukraine, Russia and Turkey hold talks in Antalya, 15 days after Russia launched a military invasion on Ukraine. AFP
    Russian Foreign Ministry spokeswoman Maria Zakharova speaks to the media as the foreign ministers of Ukraine, Russia and Turkey hold talks in Antalya, 15 days after Russia launched a military invasion on Ukraine. AFP
  • A Ukrainian serviceman says goodbye to his girlfriend before departing in the direction of Kyiv at the central train station in the western Ukrainian city of Lviv. AFP
    A Ukrainian serviceman says goodbye to his girlfriend before departing in the direction of Kyiv at the central train station in the western Ukrainian city of Lviv. AFP
  • Valerii Sushkevych, president of the Ukraine National Paralympic Committee, and the Ukraine delegation raise their fists and pose with a banner at the Beijing 2022 Winter Paralympic Games. Reuters
    Valerii Sushkevych, president of the Ukraine National Paralympic Committee, and the Ukraine delegation raise their fists and pose with a banner at the Beijing 2022 Winter Paralympic Games. Reuters
  • A member of the Ukrainian team cries during a moment of silence at the Zhangjiakou athletes village during the Beijing 2022 Winter Paralympic Games. AFP
    A member of the Ukrainian team cries during a moment of silence at the Zhangjiakou athletes village during the Beijing 2022 Winter Paralympic Games. AFP
  • Turkish Foreign Minister Mevlut Cavusoglu, right, and Ukraine Foreign Minister Dmytro Kubela, second left, in Antalya, Turkey. AFP
    Turkish Foreign Minister Mevlut Cavusoglu, right, and Ukraine Foreign Minister Dmytro Kubela, second left, in Antalya, Turkey. AFP
  • A man is supported after crossing the Irpin river while fleeing the town of Irpin, Ukraine. AP
    A man is supported after crossing the Irpin river while fleeing the town of Irpin, Ukraine. AP
  • People are helped out of a damaged children's hospital following a Russian air strike in the southeastern city of Mariupol, Ukraine. AFP
    People are helped out of a damaged children's hospital following a Russian air strike in the southeastern city of Mariupol, Ukraine. AFP
  • A man rides a bicycle in front of an apartment building that was damaged by shelling in Mariupol. AP
    A man rides a bicycle in front of an apartment building that was damaged by shelling in Mariupol. AP
  • A woman carries two babies after arriving at a triage point in Kyiv, Ukraine. AP
    A woman carries two babies after arriving at a triage point in Kyiv, Ukraine. AP
  • A man hugs an elderly woman after crossing a damaged bridge as they flee from the frontline town of Irpin, near the Ukrainian capital of Kyiv. EPA
    A man hugs an elderly woman after crossing a damaged bridge as they flee from the frontline town of Irpin, near the Ukrainian capital of Kyiv. EPA
  • Local residents cook at a makeshift camp next to a checkpoint in Kyiv. EPA
    Local residents cook at a makeshift camp next to a checkpoint in Kyiv. EPA
  • Ukrainian men chop wood at a makeshift camp next to a checkpoint in Kyiv. EPA
    Ukrainian men chop wood at a makeshift camp next to a checkpoint in Kyiv. EPA
  • A member of the Territorial Defence Forces learns how to use a Javelin missile during a training session in Kyiv. EPA
    A member of the Territorial Defence Forces learns how to use a Javelin missile during a training session in Kyiv. EPA
  • Members of the Territorial Defence Forces learn how to give first aid during the training session. EPA
    Members of the Territorial Defence Forces learn how to give first aid during the training session. EPA
  • A woman rescued from the outskirts of Kyiv holds a plate of food after arriving at a triage point in the Ukrainian capital. AP
    A woman rescued from the outskirts of Kyiv holds a plate of food after arriving at a triage point in the Ukrainian capital. AP
  • A woman cries after arriving at the triage point in Kyiv. AP
    A woman cries after arriving at the triage point in Kyiv. AP
  • Civilian vehicles drive past a destroyed Russian tank as they leave Irpin. AP
    Civilian vehicles drive past a destroyed Russian tank as they leave Irpin. AP
  • Ukrainian servicemen stand in a foxhole in Irpin. AP
    Ukrainian servicemen stand in a foxhole in Irpin. AP
  • People gather on a platform to board a train leaving Odesa after the US said Russian troops are making preparations to attack the city. AFP
    People gather on a platform to board a train leaving Odesa after the US said Russian troops are making preparations to attack the city. AFP
  • A Ukrainian woman looks for food in a bin in Odesa's city centre. AFP
    A Ukrainian woman looks for food in a bin in Odesa's city centre. AFP
  • Ukrainian servicemen look towards Russian positions outside the city of Brovary, east of Kyiv. AFP
    Ukrainian servicemen look towards Russian positions outside the city of Brovary, east of Kyiv. AFP
  • A man walks past a shelled house at the village of Velyka Dymerka, east of Kyiv. AFP
    A man walks past a shelled house at the village of Velyka Dymerka, east of Kyiv. AFP
  • A Ukrainian serviceman stands at a check point in the vilage of Velyka Dymerka east of Kyiv. AFP
    A Ukrainian serviceman stands at a check point in the vilage of Velyka Dymerka east of Kyiv. AFP
  • A Ukrainian woman plays with her child in a temporary refugee shelter in Przemysl, Poland. Reuters
    A Ukrainian woman plays with her child in a temporary refugee shelter in Przemysl, Poland. Reuters
  • A woman waits outside a maternity and children's hospital damaged by shelling in Mariupol, Ukraine. AP
    A woman waits outside a maternity and children's hospital damaged by shelling in Mariupol, Ukraine. AP
  • A pregnant woman leaves the hospital after she was wounded when it was bombed. AP
    A pregnant woman leaves the hospital after she was wounded when it was bombed. AP
  • A woman waits outside the damaged hospital in Mariupol. AP
    A woman waits outside the damaged hospital in Mariupol. AP
  • A man wounded by shelling in Mariupol. AP
    A man wounded by shelling in Mariupol. AP
  • A car burns after the destruction of the children's hospital in Mariupol. Reuters
    A car burns after the destruction of the children's hospital in Mariupol. Reuters
  • A mortuary worker wheels a stretcher used to move dead bodies before they are buried on the outskirts of Mariupol. AP
    A mortuary worker wheels a stretcher used to move dead bodies before they are buried on the outskirts of Mariupol. AP

However, Russian-speaking Ukrainians might now be feeding “false or misleading traffic” that is allowing them to “sow disorganisation, doubt and demoralisation” among Russian units. Furthermore, it could allow interception of front line infantry chatter as they go into battle.

The paper also questioned whether Russia’s much revered electronic warfare capabilities had “refrained from a heavier weight of electronic attack to avoid friendly fire against the civilian communications” that their troops rely on.

The report concluded that the “seemingly parlous state” of Russia’s radios had created an opportunity for exploitation by Ukraine.

“While Ukrainian forces may be numerically inferior on the battlefield, they have an opportunity to be superior in the electromagnetic spectrum … Ukrainian forces can exploit Russian networks for intelligence and for battlefield deception.”

Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full

Europe’s rearming plan
  • Suspend strict budget rules to allow member countries to step up defence spending
  • Create new "instrument" providing €150 billion of loans to member countries for defence investment
  • Use the existing EU budget to direct more funds towards defence-related investment
  • Engage the bloc's European Investment Bank to drop limits on lending to defence firms
  • Create a savings and investments union to help companies access capital

Mercer, the investment consulting arm of US services company Marsh & McLennan, expects its wealth division to at least double its assets under management (AUM) in the Middle East as wealth in the region continues to grow despite economic headwinds, a company official said.

Mercer Wealth, which globally has $160 billion in AUM, plans to boost its AUM in the region to $2-$3bn in the next 2-3 years from the present $1bn, said Yasir AbuShaban, a Dubai-based principal with Mercer Wealth.

Within the next two to three years, we are looking at reaching $2 to $3 billion as a conservative estimate and we do see an opportunity to do so,” said Mr AbuShaban.

Mercer does not directly make investments, but allocates clients’ money they have discretion to, to professional asset managers. They also provide advice to clients.

“We have buying power. We can negotiate on their (client’s) behalf with asset managers to provide them lower fees than they otherwise would have to get on their own,” he added.

Mercer Wealth’s clients include sovereign wealth funds, family offices, and insurance companies among others.

From its office in Dubai, Mercer also looks after Africa, India and Turkey, where they also see opportunity for growth.

Wealth creation in Middle East and Africa (MEA) grew 8.5 per cent to $8.1 trillion last year from $7.5tn in 2015, higher than last year’s global average of 6 per cent and the second-highest growth in a region after Asia-Pacific which grew 9.9 per cent, according to consultancy Boston Consulting Group (BCG). In the region, where wealth grew just 1.9 per cent in 2015 compared with 2014, a pickup in oil prices has helped in wealth generation.

BCG is forecasting MEA wealth will rise to $12tn by 2021, growing at an annual average of 8 per cent.

Drivers of wealth generation in the region will be split evenly between new wealth creation and growth of performance of existing assets, according to BCG.

Another general trend in the region is clients’ looking for a comprehensive approach to investing, according to Mr AbuShaban.

“Institutional investors or some of the families are seeing a slowdown in the available capital they have to invest and in that sense they are looking at optimizing the way they manage their portfolios and making sure they are not investing haphazardly and different parts of their investment are working together,” said Mr AbuShaban.

Some clients also have a higher appetite for risk, given the low interest-rate environment that does not provide enough yield for some institutional investors. These clients are keen to invest in illiquid assets, such as private equity and infrastructure.

“What we have seen is a desire for higher returns in what has been a low-return environment specifically in various fixed income or bonds,” he said.

“In this environment, we have seen a de facto increase in the risk that clients are taking in things like illiquid investments, private equity investments, infrastructure and private debt, those kind of investments were higher illiquidity results in incrementally higher returns.”

The Abu Dhabi Investment Authority, one of the largest sovereign wealth funds, said in its 2016 report that has gradually increased its exposure in direct private equity and private credit transactions, mainly in Asian markets and especially in China and India. The authority’s private equity department focused on structured equities owing to “their defensive characteristics.”

Tips from the expert

Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.

  1. Sellers should focus on providing high-quality used goods at attractive prices to buyers.
  2. It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
  3. Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
  4. Be creative and look around your home for valuable items that you no longer need but might be useful to others.
Emergency phone numbers in the UAE

Estijaba – 8001717 –  number to call to request coronavirus testing

Ministry of Health and Prevention – 80011111

Dubai Health Authority – 800342 – The number to book a free video or voice consultation with a doctor or connect to a local health centre

Emirates airline – 600555555

Etihad Airways – 600555666

Ambulance – 998

Knowledge and Human Development Authority – 8005432 ext. 4 for Covid-19 queries

The specs: 2017 Lotus Evora Sport 410

Price, base / as tested Dh395,000 / Dh420,000

Engine 3.5L V6

Transmission Six-speed manual

Power 410hp @ 7,000rpm

Torque 420Nm @ 3,500rpm

Fuel economy, combined 9.7L / 100km

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

How to wear a kandura

Dos

  • Wear the right fabric for the right season and occasion 
  • Always ask for the dress code if you don’t know
  • Wear a white kandura, white ghutra / shemagh (headwear) and black shoes for work 
  • Wear 100 per cent cotton under the kandura as most fabrics are polyester

Don’ts 

  • Wear hamdania for work, always wear a ghutra and agal 
  • Buy a kandura only based on how it feels; ask questions about the fabric and understand what you are buying

Leap of Faith

Michael J Mazarr

Public Affairs

Dh67
 

Navdeep Suri, India's Ambassador to the UAE

There has been a longstanding need from the Indian community to have a religious premises where they can practise their beliefs. Currently there is a very, very small temple in Bur Dubai and the community has outgrown this. So this will be a major temple and open to all denominations and a place should reflect India’s diversity.

It fits so well into the UAE’s own commitment to tolerance and pluralism and coming in the year of tolerance gives it that extra dimension.

What we will see on April 20 is the foundation ceremony and we expect a pretty broad cross section of the Indian community to be present, both from the UAE and abroad. The Hindu group that is building the temple will have their holiest leader attending – and we expect very senior representation from the leadership of the UAE.

When the designs were taken to the leadership, there were two clear options. There was a New Jersey model with a rectangular structure with the temple recessed inside so it was not too visible from the outside and another was the Neasden temple in London with the spires in its classical shape. And they said: look we said we wanted a temple so it should look like a temple. So this should be a classical style temple in all its glory.

It is beautifully located - 30 minutes outside of Abu Dhabi and barely 45 minutes to Dubai so it serves the needs of both communities.

This is going to be the big temple where I expect people to come from across the country at major festivals and occasions.

It is hugely important – it will take a couple of years to complete given the scale. It is going to be remarkable and will contribute something not just to the landscape in terms of visual architecture but also to the ethos. Here will be a real representation of UAE’s pluralism.

Brief scores:

Toss: Nepal, chose to field

UAE 153-6: Shaiman (59), Usman (30); Regmi 2-23

Nepal 132-7: Jora 53 not out; Zahoor 2-17

Result: UAE won by 21 runs

Series: UAE lead 1-0

Result

Crystal Palace 0 Manchester City 2

Man City: Jesus (39), David Silva (41)

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

UAE currency: the story behind the money in your pockets
Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association
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

UAE SQUAD

 

Goalkeepers: Ali Khaseif, Fahad Al Dhanhani, Mohammed Al Shamsi, Adel Al Hosani

Defenders: Bandar Al Ahbabi, Shaheen Abdulrahman, Walid Abbas, Mahmoud Khamis, Mohammed Barghash, Khalifa Al Hammadi, Hassan Al Mahrami, Yousef Jaber, Mohammed Al Attas

Midfielders: Ali Salmeen, Abdullah Ramadan, Abdullah Al Naqbi, Majed Hassan, Abdullah Hamad, Khalfan Mubarak, Khalil Al Hammadi, Tahnoun Al Zaabi, Harib Abdallah, Mohammed Jumah

Forwards: Fabio De Lima, Caio Canedo, Ali Saleh, Ali Mabkhout, Sebastian Tagliabue

Our legal consultant

Name: Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants

Gothia Cup 2025

4,872 matches 

1,942 teams

116 pitches

76 nations

26 UAE teams

15 Lebanese teams

2 Kuwaiti teams

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

The biog

Family: Parents and four sisters

Education: Bachelor’s degree in business management and marketing at American University of Sharjah

A self-confessed foodie, she enjoys trying out new cuisines, her current favourite is the poke superfood bowls

Likes reading: autobiographies and fiction

Favourite holiday destination: Italy

Posts information about challenges, events, runs in other emirates on the group's Instagram account @Anagowrunning

Has created a database of Emirati and GCC sportspeople on Instagram @abeermk, highlight: Athletes

Apart from training, also talks to women about nutrition, healthy lifestyle, diabetes, cholesterol, blood pressure

Bournemouth 0

Manchester United 2
Smalling (28'), Lukaku (70')

Company%20profile
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PROFILE OF INVYGO

Started: 2018

Founders: Eslam Hussein and Pulkit Ganjoo

Based: Dubai

Sector: Transport

Size: 9 employees

Investment: $1,275,000

Investors: Class 5 Global, Equitrust, Gulf Islamic Investments, Kairos K50 and William Zeqiri

GAC GS8 Specs

Engine: 2.0-litre 4cyl turbo

Power: 248hp at 5,200rpm

Torque: 400Nm at 1,750-4,000rpm

Transmission: 8-speed auto

Fuel consumption: 9.1L/100km

On sale: Now

Price: From Dh149,900

Updated: March 10, 2022, 7:37 PM