• French President Emmanuel Macron (C) makes a point as he visits Irpin with Italian Prime Minister Mario Draghi (2nd L) and German Chancellor Olaf Scholz (L). AFP
    French President Emmanuel Macron (C) makes a point as he visits Irpin with Italian Prime Minister Mario Draghi (2nd L) and German Chancellor Olaf Scholz (L). AFP
  • Mr Draghi (2nd-L), Romanian President Klaus Iohannis (3rd-L), Mr Macron (fourth-L) and Mr Scholz (R). EPA
    Mr Draghi (2nd-L), Romanian President Klaus Iohannis (3rd-L), Mr Macron (fourth-L) and Mr Scholz (R). EPA
  • The leaders of France, Germany, Italy and Romania arrived in Kyiv in a show of collective European support for Ukraine. AP
    The leaders of France, Germany, Italy and Romania arrived in Kyiv in a show of collective European support for Ukraine. AP
  • They visited a building damaged in fighting near Kyiv. Reuters
    They visited a building damaged in fighting near Kyiv. Reuters
  • Mr Iohannis is greeted during his visit to Irpin. Reuters
    Mr Iohannis is greeted during his visit to Irpin. Reuters
  • Mr Macron speaks to journalists at a Kyiv railway station. EPA
    Mr Macron speaks to journalists at a Kyiv railway station. EPA
  • Mr Iohannis arrives at the hotel where the leaders are staying. AFP
    Mr Iohannis arrives at the hotel where the leaders are staying. AFP
  • Italian ambassador to Ukraine Pier Francesco Zazo (L) welcomes Italian Prime Minister Mario Draghi to Kyiv. EPA
    Italian ambassador to Ukraine Pier Francesco Zazo (L) welcomes Italian Prime Minister Mario Draghi to Kyiv. EPA
  • Mr Scholz arrives in Kyiv by train. AP
    Mr Scholz arrives in Kyiv by train. AP
  • UNSPECIFIED, UKRAINE - JUNE 16: In this handout photo provided by the German Government Press Office (BPA), (L-R) Italy's Prime Minister Mario Draghi, France's President Emmanuel Macron and German Chancellor Olaf Scholz (SPD) have a chat on a night train traveling to Kyiv on June 16, 2022 in Ukraine. The leaders made their first visits to Ukraine since the country was invaded by Russia on February 24th. (Photo by Jesco Denzel / Getty Images via Bundesregierung)
    UNSPECIFIED, UKRAINE - JUNE 16: In this handout photo provided by the German Government Press Office (BPA), (L-R) Italy's Prime Minister Mario Draghi, France's President Emmanuel Macron and German Chancellor Olaf Scholz (SPD) have a chat on a night train traveling to Kyiv on June 16, 2022 in Ukraine. The leaders made their first visits to Ukraine since the country was invaded by Russia on February 24th. (Photo by Jesco Denzel / Getty Images via Bundesregierung)
  • Mr Scholz (R) on a night train to Kyiv. Getty Images
    Mr Scholz (R) on a night train to Kyiv. Getty Images

EU's big three leaders vow to back Ukraine during landmark Kyiv visit


Damien McElroy
  • English
  • Arabic

The leaders of France, Germany and Italy have given their backing to Ukraine's long-held desire to join the European Union after meeting President Volodymyr Zelenskyy on Thursday during a visit to Kyiv.

“Ukraine belongs to the European family,” said German Chancellor Olaf Scholz, in the first visit by Europe's most prominent leaders to the Ukrainian capital since Russia unleashed its invasion. Kyiv hopes the high-profile message of support will lead to more weapons supplies and tougher sanctions on Russia.

Mr Scholz travelled by night train with French President Emmanuel Macron and Italian Prime Minister Mario Draghi for the landmark trip, arriving to the sound of air raid sirens.

The trio, joined by Romania's Klaus Iohannis, then visited the devastated ruins of the town of Irpin before meeting Mr Zelenskyy.

Noting graffiti on a wall that read “Make Europe, not war”, Mr Macron said: “It's very moving to see that. This is the right message.”

The European Commission is expected to make a recommendation on Ukraine's status as an EU candidate on Friday, something the biggest European nations had long resisted.

Mr Macron said all four leaders supported the idea of granting “immediate” EU candidate status to Ukraine, adding that France would step up arms deliveries to Kyiv.

Mr Macron said it was time for Europe to reassure Ukraine over its EU ambitions. “We are at a point when we need to send clear political signals, us Europeans, towards Ukraine and its people when it is resisting heroically,” he said.

Speaking at a joint news conference in the Ukrainian capital, Mr Draghi said he fully supported investigations into alleged war crimes in Ukraine.

“I want to say today that the most important message of my visit is that Italy wants Ukraine in the European Union. And it wants Ukraine to have candidate status and will support this position at the next European Council,” he said.

“We are at a turning point in our history. The Ukrainian people defend every day the values of democracy and freedom that underpin the European project, our project. We cannot wait. We cannot delay this process.”

He said that Italy wanted atrocities to stop in Ukraine and called for peace, but that “any diplomatic solution cannot be separated from the will of Kyiv”.

In the face of Kyiv’s fears that western resolve to help it could wane, the visit carried heavy symbolic weight. The three European powers have faced criticism for continuing to engage with Russian President Vladimir Putin — and failing to provide Ukraine with the scale of weaponry that it has said is necessary to fend off the Russians.

Mr Macron said the West would not demand any concessions from Ukraine and that the circumstances of peace talks would be on Kyiv's terms.

While visiting the devastated ruins of Irpin, Mr Macron said: “You have all seen these images in this devastated city which is at the same time a heroic city since it is here, among other places that Ukrainian men and women stopped the Russian army from descending on Kyiv.

Left to right: Italian Prime Minister Mario Draghi, German Chancellor Olaf Scholz, Ukrainian President Volodymyr Zelenskyy, French President Emmanuel Macron and Romanian President Klaus Iohannis meet for a working session in Mariinsky Palace, in Kyiv. EPA
Left to right: Italian Prime Minister Mario Draghi, German Chancellor Olaf Scholz, Ukrainian President Volodymyr Zelenskyy, French President Emmanuel Macron and Romanian President Klaus Iohannis meet for a working session in Mariinsky Palace, in Kyiv. EPA

“So it represents the heroism of the army but also of the Ukrainian population and alongside that, you also have the traces, the stigmata of barbarism.”

Mr Zelenskyy, who has not left Ukraine since the invasion, has voiced gratitude for the West's help, though his administration has also previously berated allies for dragging their feet on sanctions and arms supplies.

“We appreciate the support already provided by partners, we expect new deliveries, primarily heavy weapons, modern rocket artillery, anti-missile defence systems,” Mr Zelenskyy said.

“Every day of delay or delayed decisions is an opportunity for the Russian military to kill Ukrainians or destroy our cities,” he said. “There is a direct correlation: the more powerful weapons we get, the faster we can liberate our people, our land.”

Footage from the night train to Kyiv showed the three sitting at the same table on a trip that has taken weeks to organise. The leaders hoped to overcome criticism within Ukraine over their response to the war with Russia. Romania's Mr Iohannis arrived separately.

Mr Draghi pledged that Irpin and places like it would be rebuilt. “Everything, we will rebuild everything,” he said. “They destroyed the nurseries, the playgrounds and everything will be rebuilt. They’ve already started. They have a digital system so that every place that was destroyed will be put back. They know exactly where the sites are that need to be rebuilt. Every family has an app where they can describe what happened. And they are already well along on this project, they told us.”

Italy's Prime Minister Mario Draghi, France's President Emmanuel Macron and German Chancellor Olaf Scholz chat on a night train traveling to Kyiv. Getty Images
Italy's Prime Minister Mario Draghi, France's President Emmanuel Macron and German Chancellor Olaf Scholz chat on a night train traveling to Kyiv. Getty Images

Before the visit, Kyiv criticised France, Germany and, to a lesser extent, Italy, for allegedly dragging their heels in terms of support for Ukraine, accusing them of being slow to deliver weapons and of putting their own prosperity ahead of Ukraine's freedom and security.

Mr Draghi said on Tuesday it was important for peace talks to start as soon as possible, but that they had to be “on terms that Ukraine deems acceptable”.

President Zelenskyy pushed his visitors to send more arms to help the hard-pressed army withstand the Russian invaders.

Ukraine has been particularly critical of Germany's military aid and the country's ambassador to Berlin, Andrij Melnyk, told German broadcaster NTV he expected Mr Scholz to hand over heavy weapons that have long been promised but not yet delivered.

Mr Scholz dismissed allegations that Germany has held back military support, saying it was one of the biggest military and financial backers of Ukraine, and that it was taking time to train Ukrainian soldiers to use the sophisticated artillery systems that it was offering.

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
Players Selected for La Liga Trials

U18 Age Group
Name: Ahmed Salam (Malaga)
Position: Right Wing
Nationality: Jordanian

Name: Yahia Iraqi (Malaga)
Position: Left Wing
Nationality: Morocco

Name: Mohammed Bouherrafa (Almeria)
Position: Centre-Midfield
Nationality: French

Name: Mohammed Rajeh (Cadiz)
Position: Striker
Nationality: Jordanian

U16 Age Group
Name: Mehdi Elkhamlichi (Malaga)
Position: Lead Striker
Nationality: Morocco

Company%20Profile
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COMPANY%20PROFILE
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Specs
Engine: Electric motor generating 54.2kWh (Cooper SE and Aceman SE), 64.6kW (Countryman All4 SE)
Power: 218hp (Cooper and Aceman), 313hp (Countryman)
Torque: 330Nm (Cooper and Aceman), 494Nm (Countryman)
On sale: Now
Price: From Dh158,000 (Cooper), Dh168,000 (Aceman), Dh190,000 (Countryman)
MATCH INFO

Day 1 at Mount Maunganui

England 241-4

Denly 74, Stokes 67 not out, De Grandhomme 2-28

New Zealand 

Yet to bat

The specs

Engine: 4-litre twin-turbo V8

Transmission: nine-speed

Power: 542bhp

Torque: 700Nm

Price: Dh848,000

On sale: now

Earth under attack: Cosmic impacts throughout history

4.5 billion years ago: Mars-sized object smashes into the newly-formed Earth, creating debris that coalesces to form the Moon

- 66 million years ago: 10km-wide asteroid crashes into the Gulf of Mexico, wiping out over 70 per cent of living species – including the dinosaurs.

50,000 years ago: 50m-wide iron meteor crashes in Arizona with the violence of 10 megatonne hydrogen bomb, creating the famous 1.2km-wide Barringer Crater

1490: Meteor storm over Shansi Province, north-east China when large stones “fell like rain”, reportedly leading to thousands of deaths.  

1908: 100-metre meteor from the Taurid Complex explodes near the Tunguska river in Siberia with the force of 1,000 Hiroshima-type bombs, devastating 2,000 square kilometres of forest.

1998: Comet Shoemaker-Levy 9 breaks apart and crashes into Jupiter in series of impacts that would have annihilated life on Earth.

-2013: 10,000-tonne meteor burns up over the southern Urals region of Russia, releasing a pressure blast and flash that left over 1600 people injured.

Formula%204%20Italian%20Championship%202023%20calendar
%3Cp%3EApril%2021-23%3A%20Imola%3Cbr%3EMay%205-7%3A%20Misano%3Cbr%3EMay%2026-28%3A%20SPA-Francorchamps%3Cbr%3EJune%2023-25%3A%20Monza%3Cbr%3EJuly%2021-23%3A%20Paul%20Ricard%3Cbr%3ESept%2029-Oct%201%3A%20Mugello%3Cbr%3EOct%2013-15%3A%20Vallelunga%3C%2Fp%3E%0A
Australia tour of Pakistan

March 4-8: First Test, Rawalpindi  

March 12-16: Second Test, Karachi 

March 21-25: Third Test, Lahore

March 29: First ODI, Rawalpindi

March 31: Second ODI, Rawalpindi

April 2: Third ODI, Rawalpindi

April 5: T20I, Rawalpindi

Sustainable Development Goals

1. End poverty in all its forms everywhere

2. End hunger, achieve food security and improved nutrition and promote sustainable agriculture

3. Ensure healthy lives and promote well-being for all at all ages

4. Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all

5. Achieve gender equality and empower all women and girls

6. Ensure availability and sustainable management of water and sanitation for all

7. Ensure access to affordable, reliable, sustainable and modern energy for all

8. Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all

9. Build resilient infrastructure, promote inclusive and sustainable industrialisation and foster innovation

10. Reduce inequality  within and among countries

11. Make cities and human settlements inclusive, safe, resilient and sustainable

12. Ensure sustainable consumption and production patterns

13. Take urgent action to combat climate change and its effects

14. Conserve and sustainably use the oceans, seas and marine resources for sustainable development

15. Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss

16. Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels

17. Strengthen the means of implementation and revitalise the global partnership for sustainable development

Going grey? A stylist's advice

If you’re going to go grey, a great style, well-cared for hair (in a sleek, classy style, like a bob), and a young spirit and attitude go a long way, says Maria Dowling, founder of the Maria Dowling Salon in Dubai.
It’s easier to go grey from a lighter colour, so you may want to do that first. And this is the time to try a shorter style, she advises. Then a stylist can introduce highlights, start lightening up the roots, and let it fade out. Once it’s entirely grey, a purple shampoo will prevent yellowing.
“Get professional help – there’s no other way to go around it,” she says. “And don’t just let it grow out because that looks really bad. Put effort into it: properly condition, straighten, get regular trims, make sure it’s glossy.”

NO OTHER LAND

Director: Basel Adra, Yuval Abraham, Rachel Szor, Hamdan Ballal

Stars: Basel Adra, Yuval Abraham

Rating: 3.5/5

The%20Kitchen
%3Cp%3E%3Cstrong%3EDirector%3A%C2%A0%3C%2Fstrong%3EDaniel%20Kaluuya%2C%20Kibwe%20Tavares%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%C2%A0%3C%2Fstrong%3EKane%20Robinson%2C%20Jedaiah%20Bannerman%2C%20Hope%20Ikpoku%20Jnr%2C%20Fiona%20Marr%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%203%2F5%C2%A0%3C%2Fp%3E%0A

Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

SPEC%20SHEET%3A%20SAMSUNG%20GALAXY%20S23%20ULTRA
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Race card

1.45pm: Maiden Dh75,000 1,200m.

2.15pm: Maiden Dh75,000 1,200m.

2.45pm: Handicap Dh95,000 1,200m.

3.15pm: Handicap Dh120,000 1,400m.

3.45pm: Handicap Dh80,000 1,400m.

4.15pm: Handicap Dh90,000 1,800m.

4.45pm: Handicap Dh80,000 1,950m.

The National selections:

1.45pm: Galaxy Road – So Hi Speed

2.15pm: Majestic Thunder – Daltrey

2.45pm: Call To War – Taamol

3.15pm: Eqtiraan - Bochart

3.45pm: Kidd Malibu – Initial

4.15pm: Arroway – Arch Gold

4.35pm: Compliance - Muqaatil

Small Victories: The True Story of Faith No More by Adrian Harte
Jawbone Press

Roll of honour 2019-2020

Dubai Rugby Sevens

Winners: Dubai Hurricanes

Runners up: Bahrain

 

West Asia Premiership

Winners: Bahrain

Runners up: UAE Premiership

 

UAE Premiership

Winners: Dubai Exiles

Runners up: Dubai Hurricanes

 

UAE Division One

Winners: Abu Dhabi Saracens

Runners up: Dubai Hurricanes II

 

UAE Division Two

Winners: Barrelhouse

Runners up: RAK Rugby

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 design

The protective shell is covered in solar panels to make use of light and produce energy. This will drastically reduce energy loss.

More than 80 per cent of the energy consumed by the French pavilion will be produced by the sun.

The architecture will control light sources to provide a highly insulated and airtight building.

The forecourt is protected from the sun and the plants will refresh the inner spaces.

A micro water treatment plant will recycle used water to supply the irrigation for the plants and to flush the toilets. This will reduce the pavilion’s need for fresh water by 30 per cent.

Energy-saving equipment will be used for all lighting and projections.

Beyond its use for the expo, the pavilion will be easy to dismantle and reuse the material.

Some elements of the metal frame can be prefabricated in a factory.

 From architects to sound technicians and construction companies, a group of experts from 10 companies have created the pavilion.

Work will begin in May; the first stone will be laid in Dubai in the second quarter of 2019. 

Construction of the pavilion will take 17 months from May 2019 to September 2020.

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)
Our legal consultant

Name: Dr Hassan Mohsen Elhais

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

How to apply for a drone permit
  • Individuals must register on UAE Drone app or website using their UAE Pass
  • Add all their personal details, including name, nationality, passport number, Emiratis ID, email and phone number
  • Upload the training certificate from a centre accredited by the GCAA
  • Submit their request
What are the regulations?
  • Fly it within visual line of sight
  • Never over populated areas
  • Ensure maximum flying height of 400 feet (122 metres) above ground level is not crossed
  • Users must avoid flying over restricted areas listed on the UAE Drone app
  • Only fly the drone during the day, and never at night
  • Should have a live feed of the drone flight
  • Drones must weigh 5 kg or less
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If you go

The flights

Etihad flies direct from Abu Dhabi to San Francisco from Dh5,760 return including taxes. 

The car

Etihad Guest members get a 10 per cent worldwide discount when booking with Hertz, as well as earning miles on their rentals. A week's car hire costs from Dh1,500 including taxes.

The hotels

Along the route, Motel 6 (www.motel6.com) offers good value and comfort, with rooms from $55 (Dh202) per night including taxes. In Portland, the Jupiter Hotel (https://jupiterhotel.com/) has rooms from $165 (Dh606) per night including taxes. The Society Hotel https://thesocietyhotel.com/ has rooms from $130 (Dh478) per night including taxes. 

More info

To keep up with constant developments in Portland, visit www.travelportland.com. Good guidebooks include the Lonely Planet guides to Northern California and Washington, Oregon & the Pacific Northwest. 

 

Updated: June 16, 2022, 8:00 PM