• A Soviet/Russian towed 152mm field gun, called the 2A36 Giatsint-B, is fired by self-proclaimed Donetsk People's Republic militia on the front line near Avdiivka, Donetsk region. EPA
    A Soviet/Russian towed 152mm field gun, called the 2A36 Giatsint-B, is fired by self-proclaimed Donetsk People's Republic militia on the front line near Avdiivka, Donetsk region. EPA
  • A girl runs through a fountain in front of the Opera house in Lviv, Ukraine. AP
    A girl runs through a fountain in front of the Opera house in Lviv, Ukraine. AP
  • A girl is seen through a hole in the kitchen of an apartment destroyed by Russian attacks in Irpin, outside Kyiv, Ukraine. Reuters
    A girl is seen through a hole in the kitchen of an apartment destroyed by Russian attacks in Irpin, outside Kyiv, Ukraine. Reuters
  • A young woman walks near a damaged Soviet tank monument in Trostyanets, Ukraine. Getty Images
    A young woman walks near a damaged Soviet tank monument in Trostyanets, Ukraine. Getty Images
  • Members of the foreign volunteers unit which fights in the Ukrainian army, in Severodonetsk. Reuters
    Members of the foreign volunteers unit which fights in the Ukrainian army, in Severodonetsk. Reuters
  • A woman looks for her belongings beneath rubble after a strike destroyed three houses in the city of Slovyansk, in the Ukrainian region of Donbas. AFP
    A woman looks for her belongings beneath rubble after a strike destroyed three houses in the city of Slovyansk, in the Ukrainian region of Donbas. AFP
  • Ukraine fans hold up anti-war signs before a Fifa World Cup qualifier match at Hampden Park, Glasgow. PA
    Ukraine fans hold up anti-war signs before a Fifa World Cup qualifier match at Hampden Park, Glasgow. PA
  • A street musician plays the piano to raise money for the Ukrainian army in Sumy, Ukraine. Getty
    A street musician plays the piano to raise money for the Ukrainian army in Sumy, Ukraine. Getty
  • Residents queue to fetch water in the town of Rubizhne, in Ukraine's Luhansk enclave. Reuters
    Residents queue to fetch water in the town of Rubizhne, in Ukraine's Luhansk enclave. Reuters
  • Children walk past a damaged school in the city of Merefa in the Kharkiv area, Ukraine. EPA
    Children walk past a damaged school in the city of Merefa in the Kharkiv area, Ukraine. EPA
  • A man repairs a car in a residential area of Mariupol. AFP
    A man repairs a car in a residential area of Mariupol. AFP
  • An aerial view shows a Russian vessel reportedly delivering stolen Ukrainian grain at Latakia port in Syria. AFP
    An aerial view shows a Russian vessel reportedly delivering stolen Ukrainian grain at Latakia port in Syria. AFP
  • Children sit inside a bomb shelter in Rubizhne. Reuters
    Children sit inside a bomb shelter in Rubizhne. Reuters
  • A man pushes a bicycle near a residential building in Rubizhne that was destroyed during fighting between Ukrainian and Russian forces. Reuters
    A man pushes a bicycle near a residential building in Rubizhne that was destroyed during fighting between Ukrainian and Russian forces. Reuters
  • Vlada Shcheglova, wife of Ukraine footballer Oleksandr Zinchenko, before the Fifa World Cup qualifier at Hampden Park in Glasgow. PA
    Vlada Shcheglova, wife of Ukraine footballer Oleksandr Zinchenko, before the Fifa World Cup qualifier at Hampden Park in Glasgow. PA
  • A damaged building in the town of Rubizhne. Reuters
    A damaged building in the town of Rubizhne. Reuters
  • A man reads a book as he sits on a fragment of a rocket at an exhibition in Kyiv featuring Russian equipment that was damaged or destroyed during the conflict. AFP
    A man reads a book as he sits on a fragment of a rocket at an exhibition in Kyiv featuring Russian equipment that was damaged or destroyed during the conflict. AFP
  • Ukrainian servicemen ride electric scooters in Kyiv. AFP
    Ukrainian servicemen ride electric scooters in Kyiv. AFP
  • A man reacts at the site where his house once stood in Motyzhyn village in the Kyiv region. AFP
    A man reacts at the site where his house once stood in Motyzhyn village in the Kyiv region. AFP
  • The burnt wreckage of a tank sits in the overflowing Uhor river, in Kolychivka, Ukraine. Getty Images
    The burnt wreckage of a tank sits in the overflowing Uhor river, in Kolychivka, Ukraine. Getty Images
  • People sit next to a damaged apartment building in Irpin, near Kyiv. AFP
    People sit next to a damaged apartment building in Irpin, near Kyiv. AFP
  • Evgeny, 31, stands in his damaged apartment in the Saltivka district, northern Kharkiv. AFP
    Evgeny, 31, stands in his damaged apartment in the Saltivka district, northern Kharkiv. AFP
  • Ukrainian workers repair a flat damaged by shelling in the southern city of Odesa. EPA
    Ukrainian workers repair a flat damaged by shelling in the southern city of Odesa. EPA
  • The windows of a Gazprom oil company building in Moscow glow in the shape of the symbol Z, associated with Russia's invasion of Ukraine. EPA
    The windows of a Gazprom oil company building in Moscow glow in the shape of the symbol Z, associated with Russia's invasion of Ukraine. EPA
  • A Ukrainian soldier looks at sunflower seeds on fire in a storage area, after shelling on a farm close to the front line near Bakhmut. EPA
    A Ukrainian soldier looks at sunflower seeds on fire in a storage area, after shelling on a farm close to the front line near Bakhmut. EPA
  • The burnt wreckage of a Ukrainian tank, in Kolychivka. Getty Images
    The burnt wreckage of a Ukrainian tank, in Kolychivka. Getty Images
  • A grave in front of destroyed residential buildings in Mariupol. AFP
    A grave in front of destroyed residential buildings in Mariupol. AFP
  • Residents sit outside a destroyed apartment building in Mariupol. AFP
    Residents sit outside a destroyed apartment building in Mariupol. AFP
  • A cat walks past destroyed residential buildings in Mariupol. AFP
    A cat walks past destroyed residential buildings in Mariupol. AFP
  • Local artists draw on fragments of exploded rockets in the western Ukrainian city of Lviv. EPA
    Local artists draw on fragments of exploded rockets in the western Ukrainian city of Lviv. EPA

Russia 'massing artillery fire' in attempt to overwhelm Ukrainian forces, UK says


Neil Murphy
  • English
  • Arabic

Russia is attempting to overwhelm Ukrainian forces with barrages of artillery and air strikes as the battle for control of the Donbas region continues, UK intelligence says.

Despite recent advances, Russian troops have so far failed to capture the key strategic city of Severodonetsk amid intense street fighting that has resulted in a high number of casualties on both sides.

In an updated intelligence briefing on Saturday, the Ministry of Defence said Russia was "massing fires with its artillery and air capabilities" in an attempt to overwhelm Ukrainian defences.

It also said that Russia is deploying 1960s era Kh-22 anti-ship missiles against land targets, which could cause "significant collateral damage and civilian casualties".

These 5.5 tonne missiles are "inefficient" and "highly inaccurate" as they were primarily designed to destroy aircraft carriers using a nuclear warhead, the MoD said.

Moscow is resorting to more unconventional attack methods because it is running low on more precise modern missile systems and its fighter jets continue to be thwarted by Ukrainian anti-air capabilities, it said.

The government in Kyiv has pleaded with western countries for faster deliveries of modern battlefield weapons, saying it is massively outgunned by better-armed Russian troops.

The war in the east, where Russia is focussing its attention, is now primarily an artillery battle in which Kyiv is severely outgunned, Ukrainian officials say.

"This is an artillery war now," Vadym Skibitsky, Ukraine's deputy head of military intelligence, told Britain's The Guardian newspaper.

"Everything now depends on what (the West) gives us. Ukraine has one artillery piece to 10 to 15 Russian artillery pieces."

Ukraine has said the tide of events could be turned only if Washington and others fulfil promises to send more and better weaponry, including rocket systems.

It comes as Ukrainian President Volodymyr Zelenskyy said Russia was trying to "break every town in the Donbas".

"Severodonetsk, Lysychansk, Bakhmut, Sloviansk, many, many others," he said in his nightly address. "All these ruins were once happy towns."

Mr Zelenskyy's adviser Oleksiy Arestovych estimated the Russian army is losing on average five to six times as many fighters as the Ukrainian side.

Asked in a social media interview whether that suggested the Ukrainian army had lost up to 10,000 fighters in the first 100 days of the war, Mr Arestovych said, "Yes, something like that.”

Weapons experts from France are helping their Ukrainian counterparts collect evidence of possible Russian war crimes in the northern region of Chernihiv, Ukraine's prosecutor general said. Russia denies targeting civilians.

US Defence Secretary Lloyd Austin on Saturday reinforced Washington's commitment to the region in light of Russia's actions.

"Russia’s invasion of Ukraine is what happens when oppressors trample the rules that protect us all," Mr Austin told an Asian security forum in Singapore. "It's a preview of a possible world of chaos and turmoil that none of us would want to live in."

Mr Zelenskyy is expected to give a virtual address to the conference from 0800 GMT.

ABU%20DHABI'S%20KEY%20TOURISM%20GOALS%3A%20BY%20THE%20NUMBERS
%3Cp%3EBy%202030%2C%20Abu%20Dhabi%20aims%20to%20achieve%3A%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2039.3%20million%20visitors%2C%3C%2Fstrong%3E%20nearly%2064%25%20up%20from%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20Dh90%20billion%20contribution%20to%20GDP%2C%3C%2Fstrong%3E%20about%2084%25%20more%20than%20Dh49%20billion%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%20178%2C000%20new%20jobs%2C%3C%2Fstrong%3E%20bringing%20the%20total%20to%20about%20366%2C000%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%2052%2C000%20hotel%20rooms%2C%3C%2Fstrong%3E%20up%2053%25%20from%2034%2C000%20in%202023%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%207.2%20million%20international%20visitors%2C%3C%2Fstrong%3E%20almost%2090%25%20higher%20compared%20to%202023's%203.8%20million%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3E%E2%80%A2%203.9%20international%20overnight%20hotel%20stays%2C%3C%2Fstrong%3E%2022%25%20more%20from%203.2%20nights%20in%202023%3C%2Fp%3E%0A
The specs: 2019 Haval H6

Price, base: Dh69,900

Engine: 2.0-litre turbocharged four-cylinder

Transmission: Seven-speed automatic

Power: 197hp @ 5,500rpm

Torque: 315Nm @ 2,000rpm

Fuel economy, combined: 7.0L / 100km

Our legal consultants

Name: Hassan Mohsen Elhais

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

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%20name%3A%20%3C%2Fstrong%3EXare%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJanuary%2018%2C%202021%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFounders%3A%20%3C%2Fstrong%3EPadmini%20Gupta%2C%20Milind%20Singh%2C%20Mandeep%20Singh%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ESector%3A%20%3C%2Fstrong%3EFinTech%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EFunds%20Raised%3A%20%3C%2Fstrong%3E%2410%20million%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ECurrent%20number%20of%20staff%3A%20%3C%2Fstrong%3E28%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestment%20stage%3A%20%3C%2Fstrong%3Eundisclosed%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3EMS%26amp%3BAD%20Ventures%2C%20Middle%20East%20Venture%20Partners%2C%20Astra%20Amco%2C%20the%20Dubai%20International%20Financial%20Centre%2C%20Fintech%20Fund%2C%20500%20Startups%2C%20Khwarizmi%20Ventures%2C%20and%20Phoenician%20Funds%3C%2Fp%3E%0A
Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

Three tips from La Perle's performers

1 The kind of water athletes drink is important. Gwilym Hooson, a 28-year-old British performer who is currently recovering from knee surgery, found that out when the company was still in Studio City, training for 12 hours a day. “The physio team was like: ‘Why is everyone getting cramps?’ And then they realised we had to add salt and sugar to the water,” he says.

2 A little chocolate is a good thing. “It’s emergency energy,” says Craig Paul Smith, La Perle’s head coach and former Cirque du Soleil performer, gesturing to an almost-empty open box of mini chocolate bars on his desk backstage.

3 Take chances, says Young, who has worked all over the world, including most recently at Dragone’s show in China. “Every time we go out of our comfort zone, we learn a lot about ourselves,” she says.

MATCH INFO

Manchester United 2 (Heaton (og) 42', Lindelof 64')

Aston Villa 2 (Grealish 11', Mings 66')

Episode list:

Ep1: A recovery like no other- the unevenness of the economic recovery 

Ep2: PCR and jobs - the future of work - new trends and challenges 

Ep3: The recovery and global trade disruptions - globalisation post-pandemic 

Ep4: Inflation- services and goods - debt risks 

Ep5: Travel and tourism 

Cracks in the Wall

Ben White, Pluto Press 

'Worse than a prison sentence'

Marie Byrne, a counsellor who volunteers at the UAE government's mental health crisis helpline, said the ordeal the crew had been through would take time to overcome.

“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

“Because of coronavirus, the world is very different now to the one they left, that will also have an impact.

“It will not fully register until they are on dry land. Some have not seen their young children grow up while others will have to rebuild relationships.

“It will be a challenge mentally, and to find other work to support their families as they have been out of circulation for so long. Hopefully they will get the care they need when they get home.”

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 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 three: the age of the electric vehicle begins

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

Read part one: how cars came to the UAE

What can you do?

Document everything immediately; including dates, times, locations and witnesses

Seek professional advice from a legal expert

You can report an incident to HR or an immediate supervisor

You can use the Ministry of Human Resources and Emiratisation’s dedicated hotline

In criminal cases, you can contact the police for additional support

Jordan cabinet changes

In

  • Raed Mozafar Abu Al Saoud, Minister of Water and Irrigation
  • Dr Bassam Samir Al Talhouni, Minister of Justice
  • Majd Mohamed Shoueikeh, State Minister of Development of Foundation Performance
  • Azmi Mahmud Mohafaza, Minister of Education and Minister of Higher Education and Scientific Research
  • Falah Abdalla Al Ammoush, Minister of Public Works and Housing
  • Basma Moussa Ishakat, Minister of Social Development
  • Dr Ghazi Monawar Al Zein, Minister of Health
  • Ibrahim Sobhi Alshahahede, Minister of Agriculture and Minister of Environment
  • Dr Mohamed Suleiman Aburamman, Minister of Culture and Minister of Youth

Out

  • Dr Adel Issa Al Tawissi, Minister of High Education and Scientific Research
  • Hala Noaman “Basiso Lattouf”, Minister of Social Development
  • Dr Mahmud Yassin Al Sheyab, Minister of Health
  • Yahya Moussa Kasbi, Minister of Public Works and Housing
  • Nayef Hamidi Al Fayez, Minister of Environment
  • Majd Mohamed Shoueika, Minister of Public Sector Development
  • Khalid Moussa Al Huneifat, Minister of Agriculture
  • Dr Awad Abu Jarad Al Mushakiba, Minister of Justice
  • Mounir Moussa Ouwais, Minister of Water and Agriculture
  • Dr Azmi Mahmud Mohafaza, Minister of Education
  • Mokarram Mustafa Al Kaysi, Minister of Youth
  • Basma Mohamed Al Nousour, Minister of Culture
The specs

Engine: 2.0-litre four-cylinder turbo

Power: 268hp at 5,600rpm

Torque: 380Nm at 4,800rpm

Transmission: CVT auto

Fuel consumption: 9.5L/100km

On sale: now

Price: from Dh195,000 

Ad Astra

Director: James Gray

Stars: Brad Pitt, Tommy Lee Jones

Five out of five stars 

Updated: June 11, 2022, 9:54 AM