A Norwegian CV90 fighting vehicle in action during a Nato military exercise. EPA.
A Norwegian CV90 fighting vehicle in action during a Nato military exercise. EPA.
A Norwegian CV90 fighting vehicle in action during a Nato military exercise. EPA.
A Norwegian CV90 fighting vehicle in action during a Nato military exercise. EPA.

Weapons for sale: Latest combat tech display at Eurosatory expo


Neil Murphy
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Contractors from 60 countries will appear at a defence and security conference in Paris this week as the war in Ukraine drives spending in the sector.

Eurosatory, the world's largest land-air military expo, will involve about 2,000 exhibitors presenting state-of-the-art technology such as drones, tanks and complex weapons systems.

European governments are spending more on defence and reassessing their needs following Russia's invasion of Ukraine in February.

The Ukrainian government said it is outgunned by Russian forces and has pleaded with western governments for more military aid, including high-tech missile and artillery it believes will tip the balance of the conflict in its favour.

The war, which has resulted in huge losses of equipment for Moscow, has illustrated the advantages of advanced weaponry readiness.

BAE Systems, the British armaments maker and contractor, will be among those at the show which starts today.

Here are some of its weapons which will be on display:

CV90: The tracked combat vehicle comes in more than a dozen variants for different missions and is interoperable across Nato forces.

The CV90, made by BAE's Swedish subsidiary, was designed with the Nordic sub-Arctic climate in mind and could be of use in Ukraine.

The CV90MkIV is the latest version of the tank and, the manufacturers say, comes with improved digitised systems for awareness and targeting plus integrated anti-tank guided missiles.

The CV90 exists in more than a dozen variants for different mission sets. Photo: BAE Systems
The CV90 exists in more than a dozen variants for different mission sets. Photo: BAE Systems

BvS10: The armoured all-terrain vehicle is used in Arctic and other cold weather environments.

It can cross ice, steep mountains, and rocks, and it has an amphibious capability.

Its modular design allows it to be configured for different missions.

The Swedish Army recently ordered 127 BvS10s and it is in contention for the European joint acquisition programme for the Cold Weather All-Terrain Vehicle.

Archer: The wheeled 155mm howitzer is capable of putting down fire within 30 seconds and can move on in 60, limiting an enemy's ability to retaliate, the BAE website says.

Its automated ammunition magazine stows 21 rounds and can be fired in less than three minutes. With guided munitions it can reach targets at more than 50 kilometres away.

The 360 MVP Sensor system improves ground vehicles’ situational awareness and reduces crew cognitive load. BAE Systems.
The 360 MVP Sensor system improves ground vehicles’ situational awareness and reduces crew cognitive load. BAE Systems.

360 MVP Sensor: The system is said by BAE to improve ground vehicle crews’ situational awareness and is shown to improve response time, survivability, and mission success.

It is comprised of high-definition, extended-view sensors built with BAE Systems’ 1920x1200 long wave infrared camera cores. The 360 MVP Sensor system delivers low-latency imagery during the day, at night, in adverse weather, and in challenging natural and man-made battlefield conditions.

The Check6 is a camera system for ground vehicles that provides high-quality situational awareness to ground forces. Photo: BAE Systems
The Check6 is a camera system for ground vehicles that provides high-quality situational awareness to ground forces. Photo: BAE Systems

Check6: This is a rear-vision camera system for ground vehicles that provides high-quality situational awareness.

It gives ground vehicle occupants day, night, and all-weather visibility, enabling combat crews to “see” outside their vehicle while remaining inside its protective armour

APKWS laser-guidance kit: This transforms an unguided 2.75-inch (70 millimetre) rocket into a precision-guided missile.

The BAE blurb claims that the conversion can attain 93 per cent accuracy.

APKWS laser-guidance kits are already used by four branches of the US military, and are available to allied nations.

Ukraine's war with Russia - in pictures

  • Italian Prime Minister Mario Draghi, left, and French President Emmanuel Macron visit Irpin, outside Kyiv, and survey damage following Russia's invasion. AP
    Italian Prime Minister Mario Draghi, left, and French President Emmanuel Macron visit Irpin, outside Kyiv, and survey damage following Russia's invasion. AP
  • Ukrainian troops fire with a French self-propelled Caesar howitzer towards Russian positions at a front line in the eastern region of Donbas. AFP
    Ukrainian troops fire with a French self-propelled Caesar howitzer towards Russian positions at a front line in the eastern region of Donbas. AFP
  • Workers pour molten steel into a mould at a foundry in Berdyansk, Zaporizhzhia region, in an area under Russian military control. AP
    Workers pour molten steel into a mould at a foundry in Berdyansk, Zaporizhzhia region, in an area under Russian military control. AP
  • Russian soldiers guard an area next to a field of wheat in the Zaporizhzhia region. AP
    Russian soldiers guard an area next to a field of wheat in the Zaporizhzhia region. AP
  • A US Marine Corps Harrier fighter jet is parked on board the assault ship USS Kearsarge, during the Baltops 22 exercise in the Baltic Sea. Reuters
    A US Marine Corps Harrier fighter jet is parked on board the assault ship USS Kearsarge, during the Baltops 22 exercise in the Baltic Sea. Reuters
  • A man picks up debris after his house was destroyed by shelling in the city of Dobropillia, Donbas region. AFP
    A man picks up debris after his house was destroyed by shelling in the city of Dobropillia, Donbas region. AFP
  • Smoke rises after shelling in Ukraine's breakaway enclave of Donetsk. AFP
    Smoke rises after shelling in Ukraine's breakaway enclave of Donetsk. AFP
  • A mascot is wrapped in the colours of the Ukrainian flag before the country's Uefa Nations League football match against the Republic of Ireland in Lodz, Poland. Reuters
    A mascot is wrapped in the colours of the Ukrainian flag before the country's Uefa Nations League football match against the Republic of Ireland in Lodz, Poland. Reuters
  • Russian soldiers walk near a monument at the entrance of Mariupol, which has been painted in the colours of the Russian flag. AFP
    Russian soldiers walk near a monument at the entrance of Mariupol, which has been painted in the colours of the Russian flag. AFP
  • French troops at an air base in Constanta, Romania. French President Emmanuel Macron is expected to visit the base in a show of support for Nato and European allies following Russia's invasion of Ukraine. AP
    French troops at an air base in Constanta, Romania. French President Emmanuel Macron is expected to visit the base in a show of support for Nato and European allies following Russia's invasion of Ukraine. AP
  • Svitlana Nazarenko, sister of Mykhailo Tereshchenko, is comforted by her son during her brother's funeral in Kyiv. The Ukrainian soldier was killed in the Donbas region. Getty
    Svitlana Nazarenko, sister of Mykhailo Tereshchenko, is comforted by her son during her brother's funeral in Kyiv. The Ukrainian soldier was killed in the Donbas region. Getty
  • Russian troops demine the bay and beach of Mariupol, Ukraine. AFP
    Russian troops demine the bay and beach of Mariupol, Ukraine. AFP
  • A Russian soldier inspects the Azovstal steel plant, in Mariupol, in territory which is under control of the self-proclaimed Donetsk People's Republic. AP
    A Russian soldier inspects the Azovstal steel plant, in Mariupol, in territory which is under control of the self-proclaimed Donetsk People's Republic. AP
  • A house heavily damaged by Russian shelling is seen through a broken window, in the town of Bakhmut, Donetsk region. AP
    A house heavily damaged by Russian shelling is seen through a broken window, in the town of Bakhmut, Donetsk region. AP
  • Maryna Golovnia sits in a van with her children as they leave their home in Bakhmut, amid fighting. Getty Images
    Maryna Golovnia sits in a van with her children as they leave their home in Bakhmut, amid fighting. Getty Images
  • Ballet dancer Mykyta Sukhorukov rehearses before the evening Gala Concert of the Ukrainian National Ballet, in Kosice, Slovakia. Getty Images
    Ballet dancer Mykyta Sukhorukov rehearses before the evening Gala Concert of the Ukrainian National Ballet, in Kosice, Slovakia. Getty Images
  • A Ukrainian soldier looks on from inside a tank at a position in the breakaway Donetsk enclave, as Russia's attack on Ukraine continues. Reuters
    A Ukrainian soldier looks on from inside a tank at a position in the breakaway Donetsk enclave, as Russia's attack on Ukraine continues. Reuters
  • Boys play on top of a damaged Russian tank in Kyiv. EPA
    Boys play on top of a damaged Russian tank in Kyiv. EPA
  • An Orthodox priest blesses Ukrainian soldiers during a service at a church in the Eastern Ukrainian city of Kharkiv. EPA
    An Orthodox priest blesses Ukrainian soldiers during a service at a church in the Eastern Ukrainian city of Kharkiv. EPA
  • A damaged Ukrainian navy ship, the 'Donbas', lies partially submerged near the pier in the port city of Mariupol. EPA
    A damaged Ukrainian navy ship, the 'Donbas', lies partially submerged near the pier in the port city of Mariupol. EPA
  • Ukrainian soldiers load a projectile into a tank near the small city of Svitlodarsk, in the breakaway Ukrainian enclave of Donetsk. EPA
    Ukrainian soldiers load a projectile into a tank near the small city of Svitlodarsk, in the breakaway Ukrainian enclave of Donetsk. EPA
  • Smoke rises after the Russian military struck a compound at the Azot Chemical Plant in Lysychansk, Ukraine. Reuters
    Smoke rises after the Russian military struck a compound at the Azot Chemical Plant in Lysychansk, Ukraine. Reuters
  • A Russian serviceman on patrol outside the Ukrainian town of Schastia. AFP
    A Russian serviceman on patrol outside the Ukrainian town of Schastia. AFP
  • Mourners gather during the funeral of Ukrainian serviceman Ruslan Skalskyi in Lviv. AFP
    Mourners gather during the funeral of Ukrainian serviceman Ruslan Skalskyi in Lviv. AFP
  • Civilians are evacuated from Lysychansk, in the eastern Donbas region of Ukraine. AFP
    Civilians are evacuated from Lysychansk, in the eastern Donbas region of Ukraine. AFP
  • A man passes two destroyed military lorries in Lysychansk. AFP
    A man passes two destroyed military lorries in Lysychansk. AFP
  • Ukrainian soldiers run for cover during clashes with Russian troops in Lysychansk. AFP
    Ukrainian soldiers run for cover during clashes with Russian troops in Lysychansk. AFP
  • An elderly woman reacts as Ukrainian soldiers lead her to safety during a battle with Russian troops in Lysychansk. AFP
    An elderly woman reacts as Ukrainian soldiers lead her to safety during a battle with Russian troops in Lysychansk. AFP
  • A wounded woman is assisted by Ukrainian soldiers in Lysychansk. AFP
    A wounded woman is assisted by Ukrainian soldiers in Lysychansk. AFP
  • A house burns after being shelled in Lysychansk. AFP
    A house burns after being shelled in Lysychansk. AFP
  • A Ukrainian serviceman speaks on a radio at a front line in the Donbas region. AFP
    A Ukrainian serviceman speaks on a radio at a front line in the Donbas region. AFP
  • A man walks next to a damaged building in Lysychansk. Reuters
    A man walks next to a damaged building in Lysychansk. Reuters
  • A man with children rides a bicycle along an empty street, as smoke rises after Russian shelling in Lysychansk. Reuters
    A man with children rides a bicycle along an empty street, as smoke rises after Russian shelling in Lysychansk. Reuters
  • An unexploded shell is stuck in the ground in Lysychansk. euters
    An unexploded shell is stuck in the ground in Lysychansk. euters
  • An elderly woman, who was evacuated from the Lysychansk area, cries moments before travelling by train to western Ukraine from Pokrovsk railway station. AP
    An elderly woman, who was evacuated from the Lysychansk area, cries moments before travelling by train to western Ukraine from Pokrovsk railway station. AP
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

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Yuki Means Happiness
Alison Jean Lester
John Murray 

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

Scores in brief:

Day 1

New Zealand (1st innings) 153 all out (66.3 overs) - Williamson 63, Nicholls 28, Yasir 3-54, Haris 2-11, Abbas 2-13, Hasan 2-38

Pakistan (1st innings) 59-2 (23 overs)

The specs

Engine: 1.5-litre 4-cyl turbo

Power: 194hp at 5,600rpm

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

Transmission: 6-speed auto

Price: from Dh155,000

On sale: now

MATCH INFO

Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD

The biog

Favourite Emirati dish: Fish machboos

Favourite spice: Cumin

Family: mother, three sisters, three brothers and a two-year-old daughter

APPLE IPAD MINI (A17 PRO)

Display: 21cm Liquid Retina Display, 2266 x 1488, 326ppi, 500 nits

Chip: Apple A17 Pro, 6-core CPU, 5-core GPU, 16-core Neural Engine

Storage: 128/256/512GB

Main camera: 12MP wide, f/1.8, digital zoom up to 5x, Smart HDR 4

Front camera: 12MP ultra-wide, f/2.4, Smart HDR 4, full-HD @ 25/30/60fps

Biometrics: Touch ID, Face ID

Colours: Blue, purple, space grey, starlight

In the box: iPad mini, USB-C cable, 20W USB-C power adapter

Price: From Dh2,099

Fines for littering

In Dubai:

Dh200 for littering or spitting in the Dubai Metro

Dh500 for throwing cigarette butts or chewing gum on the floor, or littering from a vehicle. 
Dh1,000 for littering on a beach, spitting in public places, throwing a cigarette butt from a vehicle

In Sharjah and other emirates
Dh500 for littering - including cigarette butts and chewing gum - in public places and beaches in Sharjah
Dh2,000 for littering in Sharjah deserts
Dh500 for littering from a vehicle in Ras Al Khaimah
Dh1,000 for littering from a car in Abu Dhabi
Dh1,000 to Dh100,000 for dumping waste in residential or public areas in Al Ain
Dh10,000 for littering at Ajman's beaches 

My Cat Yugoslavia by Pajtim Statovci
Pushkin Press

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Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Updated: June 13, 2022, 3:11 PM