Russian Defence Minister Sergei Shoigu (R) and Chief of the General Staff Valery Gerasimov listen to a speech by President Vladimir Putin in Moscow. AP Photo
Russian Defence Minister Sergei Shoigu (R) and Chief of the General Staff Valery Gerasimov listen to a speech by President Vladimir Putin in Moscow. AP Photo
Russian Defence Minister Sergei Shoigu (R) and Chief of the General Staff Valery Gerasimov listen to a speech by President Vladimir Putin in Moscow. AP Photo
Russian Defence Minister Sergei Shoigu (R) and Chief of the General Staff Valery Gerasimov listen to a speech by President Vladimir Putin in Moscow. AP Photo

Failures of Russian generals in Ukraine raise questions of leadership


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For the two men who planned the flawed invasion of Ukraine, responsibility for Russia’s inept attack means that they must account for the thousands of their own men killed in a month, military analysts have suggested.

Generals Valery Gerasimov and Sergei Shoigu, the respective Chief of the General Staff and Minister for Defence, both 66, have overseen an unimaginable scale of loss for a modern army.

Russian President Vladimir Putin with Sergei Shoigu (R) and Valery Gerasimov (L) at armed forces drills in Nizhny Novgorod, Russia. AP Photo
Russian President Vladimir Putin with Sergei Shoigu (R) and Valery Gerasimov (L) at armed forces drills in Nizhny Novgorod, Russia. AP Photo

Since his appointment a decade ago, the chief of staff has won respect for introducing the “Gerasimov doctrine”, an approach that fused military, diplomacy, cultural, information, war and technological domains to attain a strategic goal.

“He struck me as quite a thoughtful soldier and some of his doctrine made a lot of sense,” retired Brigadier Ben Barry of the IISS think tank said. “He made several major speeches analysing the changing character of combat of war, including drawing on lessons from Russian operations in Syria.”

What went wrong?

Leading military strategist Prof Michael Clarke suggests Gen Gerasimov is not “a flexible thinker” and was not a “young, well-promoted tyro” in the fashion that the Red Army often produced.

Gen Gerasimov’s doctrine has either been ignored or proved unworkable against determined resistance by Ukraine or “they obviously didn't train for it at a high enough level of detail”, said the Rusi think tank academic.

The lack of a single, overall commander in charge of the campaign has been a glaring omission, said Col Richard Kemp, a retired British officer. “That there’s no one tying it all together is a significant failure, particularly when you look at the use of reserves, aircraft and artillery which should be switched around between different elements of a campaign. If you don’t have someone to co-ordinate that, it makes fighting much more difficult.”

Vladimir Putin with Sergei Shoigu in the remote Tuva region in southern Siberia, in 2017. AFP
Vladimir Putin with Sergei Shoigu in the remote Tuva region in southern Siberia, in 2017. AFP

Gen Shoigu was also part of Soviet-era management where endemic corruption and blame deflection formed a malaise that is clearly still sustained in the Russian army.

“The forces are very corrupt, very inefficient and the cumulative effect leads to senior levels being told that ‘this and this’ have been done,” said Prof Clarke. “Everybody says everything's fine when actually it isn't and when a training exercise suddenly becomes a combat operation, all the deficiencies which had been tolerated or turned a blind eye to suddenly become very important.”

Gen Shoigu is also not a real general. The title came with his ministerial post after he was promoted from the Emergencies Ministry when his predecessor was fired in 2012.

Despite coming from outside the president’s cabal of former KGB officers and of Tuvan-Turkic heritage, Gen Shoigu has formed a bond with Mr Putin and was unquestionably deeply involved in planning the invasion, albeit in a tiny group that gave the military little time to plan for a complex, all-arms attack.

“Demonstrating competence as emergencies minister did make he seem to be a safe pair of hands,” said Brig Barry. “But the apparent failure of logistics can be laid Gen Shoigu’s feet.”

With his ethnic background, racism might be undermining Gen Shoigu from within the oligarchs and former KGB cohort, Prof Clarke said.

“There is a degree of closet racism around,” he said. “Gen Shoigu is also a very buttoned-up character and he's not a real Putin man, in the way that others are. He's a bit detached and it’s been rumoured for some time that he has a heart problem.”

Ukrainian soldiers stand on top of a Russian artillery vehicle they captured during fighting outside Kharkiv. Reuters
Ukrainian soldiers stand on top of a Russian artillery vehicle they captured during fighting outside Kharkiv. Reuters

Gen Shoigu, a fluent speaker of nine languages, including English and Chinese, led defence during the 2014 invasion of Crimea and a year later in Syria.

Gen Gerasimov has also picked up operational experience both from the Second Chechen War and in 2014 where he was allegedly the general in charge of the Battle of Illovaisk in which 1,000 Ukrainian soldiers were killed.

  • A Ukrainian soldier fires his rifle from a trench at the front east of Kharkiv in the north of Ukraine, which continues to be shelled by Russian forces. AFP
    A Ukrainian soldier fires his rifle from a trench at the front east of Kharkiv in the north of Ukraine, which continues to be shelled by Russian forces. AFP
  • A gas station on fire in Kharkiv after Russian ttack on the northern city. AFP
    A gas station on fire in Kharkiv after Russian ttack on the northern city. AFP
  • A medieval suit of armour 'stands guard' at a a Ukrainian checkpoint, on the outskirts of the capital Kyiv. AP Photo
    A medieval suit of armour 'stands guard' at a a Ukrainian checkpoint, on the outskirts of the capital Kyiv. AP Photo
  • Ukrainian refugees wait in line to cross the border into Poland at Shehyni. Reuters
    Ukrainian refugees wait in line to cross the border into Poland at Shehyni. Reuters
  • Destroyed Russian armoured vehicles on the outskirts of Kyiv. AP Photo
    Destroyed Russian armoured vehicles on the outskirts of Kyiv. AP Photo
  • A resident passes apartment buildings destroyed by Russian attacks in the besieged southern port city of Mariupol, Ukraine. Reuters
    A resident passes apartment buildings destroyed by Russian attacks in the besieged southern port city of Mariupol, Ukraine. Reuters
  • Australian Prime Minister Scott Morrison, standing, welcomes Ukrainian President Volodymyr Zelenskyy to address the House of Representatives via video link at Parliament House in Canberra. Mr Zelenskyy appealed directly to Australian legislators for more help in the war against Russia, including armoured vehicles and tougher sanctions. AP
    Australian Prime Minister Scott Morrison, standing, welcomes Ukrainian President Volodymyr Zelenskyy to address the House of Representatives via video link at Parliament House in Canberra. Mr Zelenskyy appealed directly to Australian legislators for more help in the war against Russia, including armoured vehicles and tougher sanctions. AP
  • Fire lights up the sky east of Kharkiv, where Ukrainian forces pushed back Russian troops from a motorway outside the country's second-largest city. AFP
    Fire lights up the sky east of Kharkiv, where Ukrainian forces pushed back Russian troops from a motorway outside the country's second-largest city. AFP
  • A destroyed Russian tank in the village of Lukianivka near Kyiv. AFP
    A destroyed Russian tank in the village of Lukianivka near Kyiv. AFP
  • Passengers arriving from Moscow at Manas International Airport, Bishkek, Kyrgyrzstan. Hundreds of thousands of citizens of former Soviet countries in Central Asia are facing difficult choices: shrinking work opportunities in Russia and wages in the weakened rouble versus a return to the homeland where they have family homes, but even fewer job prospects. AFP
    Passengers arriving from Moscow at Manas International Airport, Bishkek, Kyrgyrzstan. Hundreds of thousands of citizens of former Soviet countries in Central Asia are facing difficult choices: shrinking work opportunities in Russia and wages in the weakened rouble versus a return to the homeland where they have family homes, but even fewer job prospects. AFP
  • Fire and smoke light up the sky east of Kharkiv as Ukrainian forces push back Russian troops from a motorway outside the country's second-largest city. AFP
    Fire and smoke light up the sky east of Kharkiv as Ukrainian forces push back Russian troops from a motorway outside the country's second-largest city. AFP
  • A Ukrainian soldier shoots at the Russian positions not far from the capital Kyiv. EPA
    A Ukrainian soldier shoots at the Russian positions not far from the capital Kyiv. EPA
  • A car marked with the English letter 'Z' is found destroyed at the central Ukrainian train station that was used as a Russian base in Trostyanets. Ukrainian forces said they had retaken the north-eastern town from the Russians. Getty Images
    A car marked with the English letter 'Z' is found destroyed at the central Ukrainian train station that was used as a Russian base in Trostyanets. Ukrainian forces said they had retaken the north-eastern town from the Russians. Getty Images
  • Rescue workers at the site of the regional administration building hit by Russian cruise missiles, in Mykolaiv, Ukraine. Reuters
    Rescue workers at the site of the regional administration building hit by Russian cruise missiles, in Mykolaiv, Ukraine. Reuters
  • A dog looks at cars passing by on the road near a house painted with the colors of the Ukrainian flag, on the outskirts of the capital Kyiv. AP Photo
    A dog looks at cars passing by on the road near a house painted with the colors of the Ukrainian flag, on the outskirts of the capital Kyiv. AP Photo
  • A soldier poses for the picture in Kyiv, Ukraine, while standing guard amid the destruction caused after shelling of a shopping center. AP Photo
    A soldier poses for the picture in Kyiv, Ukraine, while standing guard amid the destruction caused after shelling of a shopping center. AP Photo
  • A Ukrainian serviceman stands near a destroyed Russian tank in the north-eastern city of Trostianets. AFP
    A Ukrainian serviceman stands near a destroyed Russian tank in the north-eastern city of Trostianets. AFP
  • A worker pushes a cart past graves of Ukrainian soldiers who were killed in battle during Russia’s attack on Ukraine, at the Lychakiv cemetery in Lviv. Reuters
    A worker pushes a cart past graves of Ukrainian soldiers who were killed in battle during Russia’s attack on Ukraine, at the Lychakiv cemetery in Lviv. Reuters
  • This satellite image provided by Maxar Technologies shows damaged apartment buildings and homes in Mariupol. AP
    This satellite image provided by Maxar Technologies shows damaged apartment buildings and homes in Mariupol. AP
  • A resident takes photos of a destroyed Russian tank next to the railway station where the Russian forces were stationed, in Trostyanets, a town recaptured by the Ukrainian army. EPA
    A resident takes photos of a destroyed Russian tank next to the railway station where the Russian forces were stationed, in Trostyanets, a town recaptured by the Ukrainian army. EPA
  • A rescuer clears the rubble of a warehouse containing more than 50,000 tons of deep-frozen food in the town of Brovary, north of Ukrainian capital of Kyiv, after it was destroyed by Russian shelling. AFP
    A rescuer clears the rubble of a warehouse containing more than 50,000 tons of deep-frozen food in the town of Brovary, north of Ukrainian capital of Kyiv, after it was destroyed by Russian shelling. AFP
  • A Ukrainian army vehicle carries a Russian tank in Trostyanets. AFP
    A Ukrainian army vehicle carries a Russian tank in Trostyanets. AFP
  • Ukrainian soldiers carry a coffin during the funeral ceremony of a comrade in Odesa. EPA
    Ukrainian soldiers carry a coffin during the funeral ceremony of a comrade in Odesa. EPA
  • A man walks with his dog near an apartment building damaged by shelling from fighting on the outskirts of Mariupol. AP Photo
    A man walks with his dog near an apartment building damaged by shelling from fighting on the outskirts of Mariupol. AP Photo
  • Members of the Danish Parliament attend the Ukrainian President, Volodymyr Zelensky's speech to the Danish Parliament via a video link, at the Christiansborg Castle in Copenhagen, Denmark. EPA
    Members of the Danish Parliament attend the Ukrainian President, Volodymyr Zelensky's speech to the Danish Parliament via a video link, at the Christiansborg Castle in Copenhagen, Denmark. EPA
  • A satellite image shows crowds outside a Metro grocery store in Mariupol. Reuters
    A satellite image shows crowds outside a Metro grocery store in Mariupol. Reuters
  • Turkish President Recep Tayyip Erdogan opens Ukrainian-Russian talks in Istanbul. President Erdogan told the delegations that "both parties have legitimate concerns." AFP
    Turkish President Recep Tayyip Erdogan opens Ukrainian-Russian talks in Istanbul. President Erdogan told the delegations that "both parties have legitimate concerns." AFP
  • Members of the Ukrainian Volunteer Corps fire a howitzer at a position in the Zaporizhzhia region. Reuters
    Members of the Ukrainian Volunteer Corps fire a howitzer at a position in the Zaporizhzhia region. Reuters
  • Ukrainian refugees are helped by volunteers upon their arrival at Amsterdam Central station by train from Berlin. AFP
    Ukrainian refugees are helped by volunteers upon their arrival at Amsterdam Central station by train from Berlin. AFP
  • Ukrainian soldiers ride an armoured people carrier through the town of Trostsyanets, about 400 kilometres east of Kyiv. AP Photo
    Ukrainian soldiers ride an armoured people carrier through the town of Trostsyanets, about 400 kilometres east of Kyiv. AP Photo
  • Firefighters work amid the debris of residential houses that were destroyed by Russian shelling in a settlement outside Kharkiv. Reuters
    Firefighters work amid the debris of residential houses that were destroyed by Russian shelling in a settlement outside Kharkiv. Reuters
  • President Joe Biden said that he is not advocating for regime change in Moscow after saying Russian counterpart Vladimir Putin "cannot remain in power." AP Photo
    President Joe Biden said that he is not advocating for regime change in Moscow after saying Russian counterpart Vladimir Putin "cannot remain in power." AP Photo
  • Firefighters work to extinguish a fire at a warehouse after it was hit by Russian shelling in Kharkiv, Ukraine. More than half of Kharkiv's 1.4 million people have fled the city since Russia's invasion on February 24. Getty Images
    Firefighters work to extinguish a fire at a warehouse after it was hit by Russian shelling in Kharkiv, Ukraine. More than half of Kharkiv's 1.4 million people have fled the city since Russia's invasion on February 24. Getty Images
  • Local residents pass by a destroyed Russian tank in the town of Trostyanets, east of capital Kyiv, Ukraine. The monument to the Second World War is seen in background. AP Photo
    Local residents pass by a destroyed Russian tank in the town of Trostyanets, east of capital Kyiv, Ukraine. The monument to the Second World War is seen in background. AP Photo
  • A pro-Russian troop service member walks near a destroyed apartment building in the besieged southern port city of Mariupol. Reuters
    A pro-Russian troop service member walks near a destroyed apartment building in the besieged southern port city of Mariupol. Reuters
  • Mykhaylo, 8, who was taken away from his widowed mother along with his 9-year-old brother and 16-year-old sister, plays with a ball in the garden of a state shelter in Lviv. Reuters
    Mykhaylo, 8, who was taken away from his widowed mother along with his 9-year-old brother and 16-year-old sister, plays with a ball in the garden of a state shelter in Lviv. Reuters
  • Halyna Falko, 52, talks to reporters while looking at the destruction caused after a Russian attack inside her house near Brovary, on the outskirts of Kyiv. AP Photo
    Halyna Falko, 52, talks to reporters while looking at the destruction caused after a Russian attack inside her house near Brovary, on the outskirts of Kyiv. AP Photo
  • Curtains flutter in the wind at a building that was damaged by shelling in a neighbourhood that has been largely abandoned and left without water, gas and heating, as Russia's attack on Ukraine continues, in Kharkiv, Ukraine. Reuters
    Curtains flutter in the wind at a building that was damaged by shelling in a neighbourhood that has been largely abandoned and left without water, gas and heating, as Russia's attack on Ukraine continues, in Kharkiv, Ukraine. Reuters
  • People, mainly women and children, arrive at Przemysl on a train from Odesa in war-torn Ukraine in Przemysl, Poland. The Polish government has said it may spend €24 billion this year hosting refugees fleeing the war in Ukraine, and is seeking more support from the European Union. Getty Images
    People, mainly women and children, arrive at Przemysl on a train from Odesa in war-torn Ukraine in Przemysl, Poland. The Polish government has said it may spend €24 billion this year hosting refugees fleeing the war in Ukraine, and is seeking more support from the European Union. Getty Images
  • A woman walks a dog past the so-called "people's installation to a Russian soldier" nicknamed the "polite people" created by residents in the backyard of their apartment building in the town of Podolsk, outside Moscow. AFP
    A woman walks a dog past the so-called "people's installation to a Russian soldier" nicknamed the "polite people" created by residents in the backyard of their apartment building in the town of Podolsk, outside Moscow. AFP

But that appears to have been a sham, as it was in the Cold War. “I witnessed the Soviet Army in the 1980s in East Germany where they were a pretty ramshackle bunch when everyone thought they were Superman,” said Col Kemp, a former British Army commander in Afghanistan. “They were widely feared but actually, when you saw them up close the vehicles were rusting, improperly maintained and the soldiers were undisciplined. I'm guessing that that's continued.”

However, all might not be lost for the generals. After the D-Day landings in 1944 – possibly the most intricately planned military operation – it took seven weeks for the Allies to break out of Normandy.

“Two things could happen,” said Brig Barry. “If the Russians gain air superiority that would make life very difficult for movement of Ukraine’s supplies. And what if President [Volodymyr] Zelenskyy is killed? His leadership is a public projection of determination and the national will alongside a very savvy social media operation like that of music stars Rihanna or Adele.”

But it may also be that the two generals, working with the security services, decide that Putin’s time is over. “It’s a question then of someone putting the knife in first,” said Prof Clarke. “Then it will be like the Julius Caesar scenario – once one person has stabbed him politically, everybody else will pile in quickly.”

Mr Putin, though, has not survived in the Kremlin for four decades without a well-refined instinct. It could be that the generals receive the blade first.

“My hunch is they take responsibility for this,” said Prof Clarke.

Previous victories in Ukraine, Syria and perhaps Libya might also have convinced the high command of their superiority.

Or they may just have been set an impossible task by Mr Putin, argues Prof Clarke. “They were given the impossible to perform and now they're getting blamed for not doing the impossible.”

That a brigade of paratroopers and Spetsnaz special forces – regarded as equals to Britain and America’s troops – were defeated in the early days suggests dreadful planning and intelligence, he said.

Key facilities
  • Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
  • Premier League-standard football pitch
  • 400m Olympic running track
  • NBA-spec basketball court with auditorium
  • 600-seat auditorium
  • Spaces for historical and cultural exploration
  • An elevated football field that doubles as a helipad
  • Specialist robotics and science laboratories
  • AR and VR-enabled learning centres
  • Disruption Lab and Research Centre for developing entrepreneurial skills
Specs

Engine: 2-litre

Transmission: Eight-speed automatic

Power: 255hp

Torque: 273Nm

Price: Dh240,000

The%20Roundup%20%3A%20No%20Way%20Out
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The specs
 
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
Fixtures and results:

Wed, Aug 29:

  • Malaysia bt Hong Kong by 3 wickets
  • Oman bt Nepal by 7 wickets
  • UAE bt Singapore by 215 runs

Thu, Aug 30: UAE v Nepal; Hong Kong v Singapore; Malaysia v Oman

Sat, Sep 1: UAE v Hong Kong; Oman v Singapore; Malaysia v Nepal

Sun, Sep 2: Hong Kong v Oman; Malaysia v UAE; Nepal v Singapore

Tue, Sep 4: Malaysia v Singapore; UAE v Oman; Nepal v Hong Kong

Thu, Sep 6: Final

Griselda
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Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%3C%2Fstrong%3E%20Fasset%0D%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3E2019%0D%3Cbr%3E%3Cstrong%3EFounders%3A%3C%2Fstrong%3E%20Mohammad%20Raafi%20Hossain%2C%20Daniel%20Ahmed%0D%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%0D%3Cbr%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%0D%3Cbr%3E%3Cstrong%3EInitial%20investment%3A%3C%2Fstrong%3E%20%242.45%20million%0D%3Cbr%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%3C%2Fstrong%3E%2086%0D%3Cbr%3E%3Cstrong%3EInvestment%20stage%3A%3C%2Fstrong%3E%20Pre-series%20B%0D%3Cbr%3E%3Cstrong%3EInvestors%3A%3C%2Fstrong%3E%20Investcorp%2C%20Liberty%20City%20Ventures%2C%20Fatima%20Gobi%20Ventures%2C%20Primal%20Capital%2C%20Wealthwell%20Ventures%2C%20FHS%20Capital%2C%20VN2%20Capital%2C%20local%20family%20offices%3C%2Fp%3E%0A
IPL 2018 FINAL

Sunrisers Hyderabad 178-6 (20 ovs)
Chennai Super Kings 181-2 (18.3 ovs)

Chennai win by eight wickets

Brown/Black belt finals

3pm: 49kg female: Mayssa Bastos (BRA) v Thamires Aquino (BRA)
3.07pm: 56kg male: Hiago George (BRA) v Carlos Alberto da Silva (BRA)
3.14pm: 55kg female: Amal Amjahid (BEL) v Bianca Basilio (BRA)
3.21pm: 62kg male: Gabriel de Sousa (BRA) v Joao Miyao (BRA)
3.28pm: 62kg female: Beatriz Mesquita (BRA) v Ffion Davies (GBR)
3.35pm: 69kg male: Isaac Doederlein (BRA) v Paulo Miyao (BRA)
3.42pm: 70kg female: Thamara Silva (BRA) v Alessandra Moss (AUS)
3.49pm: 77kg male: Oliver Lovell (GBR) v Tommy Langarkar (NOR)
3.56pm: 85kg male: Faisal Al Ketbi (UAE) v Rudson Mateus Teles (BRA)
4.03pm: 90kg female: Claire-France Thevenon (FRA) v Gabreili Passanha (BRA)
4.10pm: 94kg male: Adam Wardzinski (POL) v Kaynan Duarte (BRA)
4.17pm: 110kg male: Yahia Mansoor Al Hammadi (UAE) v Joao Rocha (BRA

Company Profile

Company name: NutriCal

Started: 2019

Founder: Soniya Ashar

Based: Dubai

Industry: Food Technology

Initial investment: Self-funded undisclosed amount

Future plan: Looking to raise fresh capital and expand in Saudi Arabia

Total Clients: Over 50

Dubai works towards better air quality by 2021

Dubai is on a mission to record good air quality for 90 per cent of the year – up from 86 per cent annually today – by 2021.

The municipality plans to have seven mobile air-monitoring stations by 2020 to capture more accurate data in hourly and daily trends of pollution.

These will be on the Palm Jumeirah, Al Qusais, Muhaisnah, Rashidiyah, Al Wasl, Al Quoz and Dubai Investment Park.

“It will allow real-time responding for emergency cases,” said Khaldoon Al Daraji, first environment safety officer at the municipality.

“We’re in a good position except for the cases that are out of our hands, such as sandstorms.

“Sandstorms are our main concern because the UAE is just a receiver.

“The hotspots are Iran, Saudi Arabia and southern Iraq, but we’re working hard with the region to reduce the cycle of sandstorm generation.”

Mr Al Daraji said monitoring as it stood covered 47 per cent of Dubai.

There are 12 fixed stations in the emirate, but Dubai also receives information from monitors belonging to other entities.

“There are 25 stations in total,” Mr Al Daraji said.

“We added new technology and equipment used for the first time for the detection of heavy metals.

“A hundred parameters can be detected but we want to expand it to make sure that the data captured can allow a baseline study in some areas to ensure they are well positioned.”

The burning issue

The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE. 

Read part four: an affection for classic cars lives on

Read part three: the age of the electric vehicle begins

Read part two: how climate change drove the race for an alternative 

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Managing the separation process

  • Choose your nursery carefully in the first place
  • Relax – and hopefully your child will follow suit
  • Inform the staff in advance of your child’s likes and dislikes.
  • If you need some extra time to talk to the teachers, make an appointment a few days in advance, rather than attempting to chat on your child’s first day
  • The longer you stay, the more upset your child will become. As difficult as it is, walk away. Say a proper goodbye and reassure your child that you will be back
  • Be patient. Your child might love it one day and hate it the next
  • Stick at it. Don’t give up after the first day or week. It takes time for children to settle into a new routine.And, finally, don’t feel guilty.  
Key products and UAE prices

iPhone XS
With a 5.8-inch screen, it will be an advance version of the iPhone X. It will be dual sim and comes with better battery life, a faster processor and better camera. A new gold colour will be available.
Price: Dh4,229

iPhone XS Max
It is expected to be a grander version of the iPhone X with a 6.5-inch screen; an inch bigger than the screen of the iPhone 8 Plus.
Price: Dh4,649

iPhone XR
A low-cost version of the iPhone X with a 6.1-inch screen, it is expected to attract mass attention. According to industry experts, it is likely to have aluminium edges instead of stainless steel.
Price: Dh3,179

Apple Watch Series 4
More comprehensive health device with edge-to-edge displays that are more than 30 per cent bigger than displays on current models.

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

The specs

Engine: 4-litre twin-turbo V8

Transmission: eight-speed PDK

Power: 630bhp

Torque: 820Nm

Price: Dh683,200

On sale: now

Russia's Muslim Heartlands

Dominic Rubin, Oxford

Updated: March 29, 2022, 5:25 PM