Ukraine and Russia are fighting a "First World War-like" battle for the city of Bakhmut as casualties pile up on both sides, western officials have said.
But Britain said on Tuesday it was "not practical" to supply fighter jets despite the assessment of western analysts that the war is entering a stalemate.
Ukraine is pushing Nato members to supply their jets after US President Joe Biden ruled out sending F-16s.
Kyiv and Moscow are believed to be planning spring offensives as the war's anniversary approaches.
The eastern city of Bakhmut has been the site of heavy fighting as Ukraine awaits the arrival of western tanks.
"Both sides are suffering really heavy casualties, particularly around Bakhmut. It’s a devastating, First World War-like operating environment," one western official said.
The official said the race was on for which side could maintain its supply of weapons and build up its offensive capability.
"Even though on paper the Russians have greater mass, what we’ve seen is that they haven’t been able to employ that successfully on the battlefield," they said.
"The Ukrainians have an advantage from superior western military equipment that’s being provided.
"There’s some poor decision-making on the Russian side and there’s some pretty agile thinking happening on the Ukrainian side.
"When you stack up all of these positives and negatives, you end up in some sort of grinding conflict, which at the moment looks like it continues through 2023 unless something else significant changes."
After months of haggling, western allies last week agreed to send the tanks.
Ukraine will receive 120 to 140 of them in a "first wave" of deliveries from a coalition of 12 countries, Foreign Minister Dmytro Kuleba said on Tuesday.
Nato partners now must cross yet another red line and send fighter jets and long-range missiles to Ukraine, Lithuanian President Gitanas Nauseda said.
The UK said training Ukraine’s forces on "extremely sophisticated" Typhoons and F-35s would take too long but it did not oppose allies sending their own jets.
After completing a review, Prime Minister Rishi Sunak said a "prolonged stalemate" in the war in Ukraine "would only benefit Russia" and its President Vladimir Putin, a government spokesman said.
“The UK's Typhoon and F-35 fighter jets are extremely sophisticated and take months to learn how to fly. Given that, we believe it is not practical to send those jets into Ukraine," Mr Sunak's official spokesman said.
He said the "length of time" in training was the limiting factor, rather than opposition to supplying Ukraine with the lethal weaponry.
Mr Sunak said they must seize an "opportunity to accelerate UK support" and give Ukraine "the best chance of success and make the most of the window of opportunity where Russian forces were on the back foot".
Poland is not in talks to send F-16 fighter jets to Ukraine, a deputy defence minister said on Tuesday. "There are no official discussions on transferring F-16s at the moment," Wojciech Skurkiewicz said.
There has been no indication that a decision on sending warplanes to Ukraine might come any time soon and no sign that western countries have changed their previous stance on the issue.
Some leaders have expressed concern that the move could escalate the nearly year-long conflict and draw them deeper into the war.
German Chancellor Olaf Scholz appeared to balk at the prospect of providing fighter jets and suggested the entire discussion might come down to “domestic political motives” in some countries.
Dutch Prime Minister Mark Rutte on Monday said there were “no taboos” in efforts to help Ukraine. But he added that sending jets “would be a very big next step”.
France will ship 12 more Caesar lorry-mounted field guns and new air defence equipment to Ukraine to bolster the fight against Russian invaders, Defence Minister Sebastien Lecornu said Tuesday.
The artillery pieces, adding to 18 already delivered, would be financed from a €200 million ($217m) pot France set up to fund arms for Kyiv, Mr Lecornu said alongside Ukrainian Defence Minister Oleksiy Reznikov.
Along with other western mobile guns, such as the German Panzerhaubitze 2000, the Caesar was credited last year with helping Ukraine to strike targets deep behind Russian lines, undermining Moscow's offensive.
The truck-mounted 155mm guns can be set up, fire a highly accurate volley at ranges of up to 40km, and shift position before the enemy can find them and fire back.
Mr Lecornu said the new batch of howitzers would be delivered "in the coming weeks" and had originally been ordered by Copenhagen.
Denmark has also pledged its entire 19-strong group of the French-made guns to the Ukrainian war effort.
"We've now reached a mass [of Caesar cannons] that cannot be overlooked," Mr Lecornu said.
Paris will also give Kyiv a Ground Master 200 radar capable of detecting enemy aircraft at distances as far as 250km, including low-flying drones.
The radar can also detect incoming rockets or artillery fire and warn friendly troops.
Ukraine's Prime Minister, Denys Shmyhal, said on Tuesday that a summit with the EU would take place in Kyiv on Friday, sending a "powerful signal" to Moscow and the world.
"The Ukraine-EU summit will be held in Kyiv on February 3," Mr Shmyhal told a government meeting, calling the event "extremely important" for Kyiv's bid to join the European bloc.
"The fact that this summit will be held in Kyiv is a powerful signal to both partners and enemies."
No details were provided on who would be attending from the EU.
Mr Shmyhal said that another key event will take place on Thursday, when consultations between the government of Ukraine and the European Commission will take place "for the first time in our history".
Ukraine gained EU candidacy status in June last year.
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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
Klopp at the Kop
Matches 68; Wins 35; Draws 19; Losses 14; Goals For 133; Goals Against 82
- Eighth place in Premier League in 2015/16
- Runners-up in Europa League in 2016
- Runners-up in League Cup in 2016
- Fourth place in Premier League in 2016/17
Key Points
- Protests against President Omar Al Bashir enter their sixth day
- Reports of President Bashir's resignation and arrests of senior government officials
TV (UAE time);
OSN Sports: from 10am
Racecard
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In-demand jobs and monthly salaries
- Technology expert in robotics and automation: Dh20,000 to Dh40,000
- Energy engineer: Dh25,000 to Dh30,000
- Production engineer: Dh30,000 to Dh40,000
- Data-driven supply chain management professional: Dh30,000 to Dh50,000
- HR leader: Dh40,000 to Dh60,000
- Engineering leader: Dh30,000 to Dh55,000
- Project manager: Dh55,000 to Dh65,000
- Senior reservoir engineer: Dh40,000 to Dh55,000
- Senior drilling engineer: Dh38,000 to Dh46,000
- Senior process engineer: Dh28,000 to Dh38,000
- Senior maintenance engineer: Dh22,000 to Dh34,000
- Field engineer: Dh6,500 to Dh7,500
- Field supervisor: Dh9,000 to Dh12,000
- Field operator: Dh5,000 to Dh7,000
Can NRIs vote in the election?
Indians residing overseas cannot cast their ballot abroad
Non-resident Indians or NRIs can vote only by going to a polling booth in their home constituency
There are about 3.1 million NRIs living overseas
Indians have urged political parties to extend the right to vote to citizens residing overseas
A committee of the Election Commission of India approved of proxy voting for non-resident Indians
Proxy voting means that a person can authorise someone residing in the same polling booth area to cast a vote on his behalf.
This option is currently available for the armed forces, police and government officials posted outside India
A bill was passed in the lower house of India’s parliament or the Lok Sabha to extend proxy voting to non-resident Indians
However, this did not come before the upper house or Rajya Sabha and has lapsed
The issue of NRI voting draws a huge amount of interest in India and overseas
Over the past few months, Indians have received messages on mobile phones and on social media claiming that NRIs can cast their votes online
The Election Commission of India then clarified that NRIs could not vote online
The Election Commission lodged a complaint with the Delhi Police asking it to clamp down on the people spreading misinformation
Some of Darwish's last words
"They see their tomorrows slipping out of their reach. And though it seems to them that everything outside this reality is heaven, yet they do not want to go to that heaven. They stay, because they are afflicted with hope." - Mahmoud Darwish, to attendees of the Palestine Festival of Literature, 2008
His life in brief: Born in a village near Galilee, he lived in exile for most of his life and started writing poetry after high school. He was arrested several times by Israel for what were deemed to be inciteful poems. Most of his work focused on the love and yearning for his homeland, and he was regarded the Palestinian poet of resistance. Over the course of his life, he published more than 30 poetry collections and books of prose, with his work translated into more than 20 languages. Many of his poems were set to music by Arab composers, most significantly Marcel Khalife. Darwish died on August 9, 2008 after undergoing heart surgery in the United States. He was later buried in Ramallah where a shrine was erected in his honour.
The five pillars of Islam
The%20specs
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Specs
Engine: 51.5kW electric motor
Range: 400km
Power: 134bhp
Torque: 175Nm
Price: From Dh98,800
Available: Now
The%C2%A0specs%20
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MATCH INFO
Austria 2
Hinteregger (53'), Schopf (69')
Germany 1
Ozil (11')
Contracted list
Ashton Agar, Alex Carey, Pat Cummins, Aaron Finch, Peter Handscomb, Josh Hazlewood, Travis Head, Usman Khawaja, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Mitchell Marsh, Tim Paine, Matt Renshaw, Jhye Richardson, Kane Richardson, Billy Stanlake, Mitchell Starc, Marcus Stoinis, Andrew Tye.
Ultra processed foods
- Carbonated drinks, sweet or savoury packaged snacks, confectionery, mass-produced packaged breads and buns
- margarines and spreads; cookies, biscuits, pastries, cakes, and cake mixes, breakfast cereals, cereal and energy bars;
- energy drinks, milk drinks, fruit yoghurts and fruit drinks, cocoa drinks, meat and chicken extracts and instant sauces
- infant formulas and follow-on milks, health and slimming products such as powdered or fortified meal and dish substitutes,
- many ready-to-heat products including pre-prepared pies and pasta and pizza dishes, poultry and fish nuggets and sticks, sausages, burgers, hot dogs, and other reconstituted meat products, powdered and packaged instant soups, noodles and desserts.
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
BUNDESLIGA FIXTURES
Saturday (UAE kick-off times)
Cologne v Union Berlin (5.30pm)
Fortuna Dusseldorf v Borussia Dortmund (5.30pm)
Hertha Berlin v Eintracht Frankfurt (5.30pm)
Paderborn v Werder Bremen (5.30pm)
Wolfsburg v Freiburg (5.30pm)
Bayern Munich v Borussia Monchengladbach (8.30pm)
Sunday
Mainz v Augsburg (5.30pm)
Schalke v Bayer Leverkusen (8pm)
Company%C2%A0profile
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Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
The five pillars of Islam
Mohammed bin Zayed Majlis