Live updates: follow the latest news on Russia-Ukraine
Russia has been forced to merge and redeploy depleted and disparate military units from failed advances in north-eastern Ukraine, the British military said on Saturday.
Russian forces attacked the eastern Donbas region on Saturday but have failed to capture three target areas, Ukraine's military said.
Artillery units struck 389 Ukrainian targets overnight, Russia said.
Foreign Minister Sergey Lavrov said the operation was “proceeding strictly according to plan”, China's official Xinhua news agency reported.
But analysis from the UK's Ministry of Defence has shown that the Russian military is struggling to secure quick wins on the battlefield.
“Russia hopes to rectify issues that have previously constrained its invasion by geographically concentrating combat power, shortening supply lines and simplifying command and control,” the ministry said.
“Russia still faces considerable challenges. It has been forced to merge and redeploy depleted and disparate units from the failed advances in north-east Ukraine.
"Many of these units are likely suffering from weakened morale.
“Shortcomings in Russian tactical co-ordination remain. A lack of unit-level skills and inconsistent air support have left Russia unable to fully leverage its combat mass, despite localised improvements.”
Russia is trying to capture Lyman in Donetsk and Sievierodonetsk and Popasna in Luhansk, the General Staff of Ukraine's Armed Forces said in a daily update.
“Not succeeding — the fighting continues,” it said.
After failing to capture the Ukrainian capital of Kyiv in a nine-week attack that has turned cities to rubble, killed thousands and forced five million Ukrainians to flee abroad, Russia is now focusing on eastern and southern areas.
Moscow hopes to take full control of Donbas, made up of Luhansk and Donetsk, parts of which were already controlled by Russian-backed separatists before the invasion.
Sergiy Gaiday, Governor of Luhansk, told Ukrainian public television that Russian forces had shelled areas across the region “but they cannot get through our defence”.
He said civilians would continue to be taken to safety despite the difficult situation.
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Ukrainian President Volodymyr Zelenskyy and US Speaker of the House Nancy Pelosi shake hands as they meet in Kyiv. AP -

Floodwater edges towards homes in the small Ukrainian town of Demydiv. AFP -

Lila stands inside her apartment after a missile strike damaged a residential building in Dobropillia, in the Donetsk region of eastern Ukraine. Reuters -

Residents board-up windows of a damaged apartment building with plywood after Russian shelling in Dobropillya, Donetsk region. AP -

A police officer distributes humanitarian aid to people in Lyman, Donetsk. AP -

Ukrainian soldiers near Kramatorsk, eastern Ukraine. AFP -

A Ukrainian soldier receives medical treatment as he and others rest after fighting on the front line for two months near Kramatorsk. AFP -

Exhausted Ukrainian soldiers arrive at an abandoned building to rest and for medical treatment after fighting on the front line near Kramatorsk. AFP -

Ukrainians attend a solemn religious service to commemorate the fallen in the Russian occupation in Zdvyzhivka, on the outskirts of Kyiv. AP -

Hanna Selivon, 77, surveys what remains of her house, which she says was destroyed by Russian shelling on the outskirts of Chernihiv, Ukraine. Reuters -

Women cry as they take part in a rally demanding international leaders organise a humanitarian corridor for the evacuation of Mariupol, the besieged Ukrainian city where thousands are trapped. Reuters -

Angelina Jolie, Hollywood movie star and UNHCR goodwill ambassador, poses for photo with kids in Lviv, Ukraine. AP -

Firefighters try to put out a blaze after an explosion in Kyiv as Russia mounts attacks across Ukraine. AP -

A car parked under a tree in the partially abandoned town of Chernobyl. AP -

Ukrainian President Volodymyr Zelenskyy, right, and UN Secretary General Antonio Guterres leave a news conference in Kyiv. AP -

Military aid bound for Ukraine at Dover Air Force Base in Delaware. President Joe Biden has asked Congress to agree to $33 billion to bolster Ukraine's fight against Russia. AP -

Members of the pro-Russia Donetsk People's Republic militia stand guard as civilians go to receive aid in Mariupol. AP -

A destroyed building in the south-eastern city of Mariupol. AP -

A Ukrainian girl with other civilians on a bus as they flee the violence in Slovyansk, in the Donetsk region. Reuters -

A block of flats reduced to rubble in Mariupol. Reuters -

Explosions in a village near the eastern city of Izium. Reuters -

A car and piled sleepers in flames after shelling near Lyman station in Lyman, eastern Ukraine. AFP -

Residents and members of the Ukrainian emergency services clear debris after a recent Russian rocket attack in Zaporizhzhia, Ukraine. EPA -

The Russian Foreign Ministry in Moscow, where spokeswoman Maria Zakharova recently said that Ukraine had either carried out the executions of civilians in Bucha itself or positioned the bodies so as to incriminate Russian forces. AFP -

An aerial view of in a neighbourhood in Zaporizhzhia on the 65th day of the Russian invasion of Ukraine. AFP -

Clean-up crews at the site of an explosion in Kyiv, Ukraine. Russia struck the Ukrainian capital of Kyiv shortly after a meeting between President Volodymyr Zelenskyy and UN Secretary General Antonio Guterres. AP -

UN Secretary General Antonio Guterres and Ukraine's President Volodymyr Zelenskyy at a joint news conference in Kyiv as Russia's attack on Ukraine continues. Reuters -

Russia struck Kyiv shortly after the meeting between President Volodymyr Zelenskyy and UN Secretary General Antonio Guterres. AP Photo -

Volodymyr Tykhonov, 76, opens the door of his garage, which is riddled with bullet holes, in Zahaltsi, Ukraine. Getty Images -

President Zelenskyy welcomes UN Secretary General Antonio Guterres before their meeting. Reuters -

Iulia Shevchuk rests in a reception centre for displaced people in Dnipro, Ukraine. AP Photo -

American 155 mm howitzers due to be being loaded on to a US Air Force plane to Ukraine. AFP -

Smoke rises after an explosion at sunset in Kyiv. Getty Images -

Ukrainian rescuers pull out a part of a rocket that remained after shelling in the eastern city of Kharkiv. EPA -

Lyubov, 85, stands in front of a 19th century wooden church, damaged by rocket attack, in the Zhytomyr region of Ukraine. Reuters -

Ukrainian servicemen on patrol in Luhanske village. EPA
Russia's military failures have surprised analysts and officials. There have been reports of unsecured communications equipment being used, poor logistics, weapons problems and heavy equipment losses affecting supplies.
The Pentagon has made reference to overstretched Russian forces struggling to maintain a command and control structure, and using unclassified lines that are vulnerable to interception by Ukrainian forces and radio amateurs.
The loss of the warship Moskva has also damaged Russia’s naval supply options, although both sides say Ukraine has been hit by cruise missiles launched from submarines in the Black Sea.
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
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'The Sky is Everywhere'
Director:Josephine Decker
Stars:Grace Kaufman, Pico Alexander, Jacques Colimon
Rating:2/5
Q&A with Dash Berlin
Welcome back. What was it like to return to RAK and to play for fans out here again?
It’s an amazing feeling to be back in the passionate UAE again. Seeing the fans having a great time that is what it’s all about.
You're currently touring the globe as part of your Legends of the Feels Tour. How important is it to you to include the Middle East in the schedule?
The tour is doing really well and is extensive and intensive at the same time travelling all over the globe. My Middle Eastern fans are very dear to me, it’s good to be back.
You mix tracks that people know and love, but you also have a visually impressive set too (graphics etc). Is that the secret recipe to Dash Berlin's live gigs?
People enjoying the combination of the music and visuals are the key factor in the success of the Legends Of The Feel tour 2018.
Have you had some time to explore Ras al Khaimah too? If so, what have you been up to?
Coming fresh out of Las Vegas where I continue my 7th annual year DJ residency at Marquee, I decided it was a perfect moment to catch some sun rays and enjoy the warm hospitality of Bab Al Bahr.
Naga
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
Medicus AI
Started: 2016
Founder(s): Dr Baher Al Hakim, Dr Nadine Nehme and Makram Saleh
Based: Vienna, Austria; started in Dubai
Sector: Health Tech
Staff: 119
Funding: €7.7 million (Dh31m)
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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
Results
2.15pm: Maiden (PA) Dh40,000 1,700m; Winner: AF Arrab, Antonio Fresu (jockey), Ernst Oertel (trainer).
2.45pm: Maiden (PA) Dh40,000 1,700m; Winner: AF Mahaleel, Antonio Fresu, Ernst Oertel.
3.15pm: Sheikh Ahmed bin Rashid Al Maktoum handicap (TB) Dh200,000 2,000m; Winner: Dolmen, Richard Mullen, Satish Seemar.
3.45pm: Handicap (PA) Dh40,000 1,200m; Winner: Amang Alawda, Sandro Paiva, Bakhit Al Ketbi.
4.15pm: The Crown Prince of Sharjah Cup Prestige (PA) Dh200,000 1,200m; Winner: AF Alwajel, Tadhg O’Shea, Ernst Oertel.
4.45pm: Handicap (PA) Dh40,000 2,000m; Winner: Al Jazi, Jesus Rosales, Eric Lemartinel.
Mohammed bin Zayed Majlis
Terror attacks in Paris, November 13, 2015
- At 9.16pm, three suicide attackers killed one person outside the Atade de France during a foootball match between France and Germany
- At 9.25pm, three attackers opened fire on restaurants and cafes over 20 minutes, killing 39 people
- Shortly after 9.40pm, three other attackers launched a three-hour raid on the Bataclan, in which 1,500 people had gathered to watch a rock concert. In total, 90 people were killed
- Salah Abdeslam, the only survivor of the terrorists, did not directly participate in the attacks, thought to be due to a technical glitch in his suicide vest
- He fled to Belgium and was involved in attacks on Brussels in March 2016. He is serving a life sentence in France
The%20Woman%20King%20
The specs: 2018 BMW R nineT Scrambler
Price, base / as tested Dh57,000
Engine 1,170cc air/oil-cooled flat twin four-stroke engine
Transmission Six-speed gearbox
Power 110hp) @ 7,750rpm
Torque 116Nm @ 6,000rpm
Fuel economy, combined 5.3L / 100km
Tomb%20Raider%20I%E2%80%93III%20Remastered
While you're here
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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
Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
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The%20National%20selections
RESULTS
Time; race; prize; distance
4pm: Maiden; (D) Dh150,000; 1,200m
Winner: General Line, Xavier Ziani (jockey), Omar Daraj (trainer)
4.35pm: Maiden (T); Dh150,000; 1,600m
Winner: Travis County, Adrie de Vries, Ismail Mohammed
5.10pm: Handicap (D); Dh175,000; 1,200m
Winner: Scrutineer, Tadhg O’Shea, Ali Rashid Al Raihe
5.45pm: Maiden (D); Dh150,000; 1,600m
Winner: Yulong Warrior, Richard Mullen, Satish Seemar
6.20pm: Maiden (D); Dh150,000; 1,600m
Winner: Ejaaby, Jim Crowley, Doug Watson
6.55pm: Handicap (D); Dh160,000; 1,600m
Winner: Storyboard, Richard Mullen, Satish Seemar
7.30pm: Handicap (D); Dh150,000; 2,200m
Winner: Grand Dauphin, Gerald Mosse, Ahmed Al Shemaili
8.05pm: Handicap (T); Dh190,000; 1,800m
Winner: Good Trip, Tadhg O’Shea, Ali Rashid Al Raihe
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While you're here
Watch: Davos 2021 panel discusses the future of work for women
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Kareem Shaheen: How the pandemic could set Arab women back
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SPECS
Mini John Cooper Works Clubman and Mini John Cooper Works Countryman
Engine: two-litre 4-cylinder turbo
Transmission: nine-speed automatic
Power: 306hp
Torque: 450Nm
Price: JCW Clubman, Dh220,500; JCW Countryman, Dh225,500
THE SPECS
Engine: 1.5-litre
Transmission: 6-speed automatic
Power: 110 horsepower
Torque: 147Nm
Price: From Dh59,700
On sale: now
West Indies v India - Third ODI
India 251-4 (50 overs)
Dhoni (78*), Rahane (72), Jadhav (40)
Cummins (2-56), Bishoo (1-38)
West Indies 158 (38.1 overs)
Mohammed (40), Powell (30), Hope (24)
Ashwin (3-28), Yadav (3-41), Pandya (2-32)
India won by 93 runs
THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
On sale: Now
On Women's Day
Shelina Janmohamed: Why shouldn't a spouse be compensated fairly for housework?
Samar Elmnhrawy: How companies in the Middle East can catch up on gender equality
The National Editorial: Is there much to celebrate on International Women's Day 2021?
Justin Thomas: Challenge the notion that 'men are from Mars, women are from Venus'
Company profile
Name: The Concept
Founders: Yadhushan Mahendran, Maria Sobh and Muhammad Rijal
Based: Abu Dhabi
Founded: 2017
Number of employees: 7
Sector: Aviation and space industry
Funding: $250,000
Future plans: Looking to raise $1 million investment to boost expansion and develop new products


