A top Ukrainian presidential aide has called for the "liquidation" of Iranian factories making drones and missiles amid concerns they are supplying Russia.
On Saturday, Ukrainian presidential aide Mykhailo Podolyak said Iran "blatantly humiliates the institution of international sanctions", before calling for the destruction of Iranian weapons factories in response.
He has also called for the arrest of their suppliers.
Kyiv has accused Tehran of supplying 1700 Shahed-136 loitering munitions to Moscow, which it says have been used to hit targets in Ukraine since September. Iran denies the allegations.
Ukraine's espionage chief said in an interview released on Friday that Russia had already launched around 540 of the drones at military and energy targets in Ukraine.
On Saturday, Ukrainian President Volodymyr Zelenskyy condemned a Russian attack that killed at least seven people and injured 58 in Kherson city, which Kyiv's forces recaptured in November.
Despite Russia's retreat from the city, Kherson remains within reach of Moscow's weaponry and under constant threat.
"Kherson. In the morning, on Saturday, on the eve of Christmas, in the central part of the city," Mr Zelenskyy said on Telegram, publishing images of the attack and calling it "killing for the sake of intimidation and pleasure".
"It is the real life of Ukraine. The world must see and understand what absolute evil we are fighting against," he said.
On Friday, the Kherson region was targeted by 74 Russian strikes, leaving five dead and 17 injured, according to regional authorities.
"While families in Europe, North America, and beyond prepare festive dinners, spare a thought for Ukraine which is fighting evil right now," Foreign Minister Dmytro Kuleba said on Twitter.
Much of Ukraine is struggling without heat or power after Moscow started targeting electricity and water systems nearly two months ago.
The UN's human rights chief said the campaign has inflicted "extreme hardship" on Ukrainians this winter.
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
David Haye record
Total fights: 32
Wins: 28
Wins by KO: 26
Losses: 4
Five personal finance podcasts from The National
To help you get started, tune into these Pocketful of Dirham episodes
·
Balance is essential to happiness, health and wealth
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What is a portfolio stress test?
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What are NFTs and why are auction houses interested?
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How gamers are getting rich by earning cryptocurrencies
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Should you buy or rent a home in the UAE?
Mohammed bin Zayed Majlis
COMPANY%20PROFILE
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The Sky Is Pink
Director: Shonali Bose
Cast: Priyanka Chopra Jonas, Farhan Akhtar, Zaira Wasim, Rohit Saraf
Three stars
88 Video's most popular rentals
Avengers 3: Infinity War: an American superhero film released in 2018 and based on the Marvel Comics story.
Sholay: a 1975 Indian action-adventure film. It follows the adventures of two criminals hired by police to catch a vagabond. The film was panned on release but is now considered a classic.
Lucifer: is a 2019 Malayalam-language action film. It dives into the gritty world of Kerala’s politics and has become one of the highest-grossing Malayalam films of all time.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
'Joker'
Directed by: Todd Phillips
Starring: Joaquin Phoenix
Rating: Five out of five stars
Results:
Women:
1. Rhiannan Iffland (AUS) 322.95 points
2. Lysanne Richard (CAN) 285.75
3. Ellie Smart (USA) 277.70
Men:
1. Gary Hunt (GBR) 431.55
2. Constantin Popovici (ROU) 424.65
3. Oleksiy Prygorov (UKR) 392.30
Scores
Wales 74-24 Tonga
England 35-15 Japan
Italy 7-26 Australia
