A Ukrainian troop fires a rifle during the burial of a soldier killed in action in Bakhmut. AFP
A Ukrainian troop fires a rifle during the burial of a soldier killed in action in Bakhmut. AFP
A Ukrainian troop fires a rifle during the burial of a soldier killed in action in Bakhmut. AFP
A Ukrainian troop fires a rifle during the burial of a soldier killed in action in Bakhmut. AFP

Ukraine in 'First World War-like' battle for Bakhmut as it races Russia for arms


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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."

  • Turkeysold its Bayraktar TB2 armed drones to Ukraine. They can fly at an altitude of 7,500 metres and swoop down to attack targets. AFP
    Turkeysold its Bayraktar TB2 armed drones to Ukraine. They can fly at an altitude of 7,500 metres and swoop down to attack targets. AFP
  • The US also gave 700 of its Switchblade kamikaze drones. AP
    The US also gave 700 of its Switchblade kamikaze drones. AP
  • Cheap commercial drones like the DJI Mavic series have been modified in Ukraine. AFP
    Cheap commercial drones like the DJI Mavic series have been modified in Ukraine. AFP
  • Germany will follow the US in providing a Patriot missile defence system, pictured above, to Ukraine. Reuters
    Germany will follow the US in providing a Patriot missile defence system, pictured above, to Ukraine. Reuters
  • FIM-92 Stinger rockets have been donated to help Ukrainian infantry engage aircraft and drones. The shoulder-launched missiles can shoot down aircraft. Photo: US Army
    FIM-92 Stinger rockets have been donated to help Ukrainian infantry engage aircraft and drones. The shoulder-launched missiles can shoot down aircraft. Photo: US Army
  • Germany donated 25 Flakpanzer Gepard all-weather-capable self-propelled anti-aircraft gun. AFP
    Germany donated 25 Flakpanzer Gepard all-weather-capable self-propelled anti-aircraft gun. AFP
  • The High-Mobility Artillery Rocket System, or Himars, can simultaneously launch several precision-guided missiles. The US has given Ukraine projectiles with a range of about 130 kilometres. EPA
    The High-Mobility Artillery Rocket System, or Himars, can simultaneously launch several precision-guided missiles. The US has given Ukraine projectiles with a range of about 130 kilometres. EPA
  • M777 howitzers and about 300,000 shells have been donated to give Ukraine an accurate artillery platform with a range of 50 kilometres. EPA
    M777 howitzers and about 300,000 shells have been donated to give Ukraine an accurate artillery platform with a range of 50 kilometres. EPA
  • Ukraine has been sent at least 5,000 of the anti-tank weapons known as NLAWs. These shoulder-launched rockets have proved deadly in the field. PA
    Ukraine has been sent at least 5,000 of the anti-tank weapons known as NLAWs. These shoulder-launched rockets have proved deadly in the field. PA
  • Ukrainian troops have also received thousands of Javelin anti-tank missiles. Bloomberg
    Ukrainian troops have also received thousands of Javelin anti-tank missiles. Bloomberg
  • Poland and the Czech Republic sent Russian-made T72 tanks, which Ukraine has used for decades, to ease integration and cut down training time. EPA
    Poland and the Czech Republic sent Russian-made T72 tanks, which Ukraine has used for decades, to ease integration and cut down training time. EPA
  • France as announced its plan to give AMX-10 RC “scout tanks” to Ukraine. "This is the first time that western-made armoured vehicles are being delivered in support of the Ukrainian army," a French official said. AFP
    France as announced its plan to give AMX-10 RC “scout tanks” to Ukraine. "This is the first time that western-made armoured vehicles are being delivered in support of the Ukrainian army," a French official said. AFP
  • Shortly after the French, the US said it would send Bradley fighting vehicles to provide "a level of firepower and armour that would bring advantages on the battlefield”. Reuters
    Shortly after the French, the US said it would send Bradley fighting vehicles to provide "a level of firepower and armour that would bring advantages on the battlefield”. Reuters
  • The UK sent their phased-out Saxon armoured vehicles. They found new life protecting infantry units in transit and dealing with tough off-road conditions. Getty Images
    The UK sent their phased-out Saxon armoured vehicles. They found new life protecting infantry units in transit and dealing with tough off-road conditions. Getty Images
  • Denmark has supplied Harpoon anti-ship launchers to help Ukraine defend its coasts. AFP
    Denmark has supplied Harpoon anti-ship launchers to help Ukraine defend its coasts. AFP
  • The US sent 20 Soviet and Russian made Mi-17 helicopters to Ukraine that had initially been bought for the Afghan government in 2010. AP
    The US sent 20 Soviet and Russian made Mi-17 helicopters to Ukraine that had initially been bought for the Afghan government in 2010. AP
  • Germany has also supplied its latest version of the IRIS-T air defence system designed to shoot down missiles at altitudes up to 20 kilometres. Getty Images
    Germany has also supplied its latest version of the IRIS-T air defence system designed to shoot down missiles at altitudes up to 20 kilometres. Getty Images
  • Ukraine has also been given thousands of small arms, bullet proof vests, medical kits, litres of fuel, granades and other weapons systems. Reuters
    Ukraine has also been given thousands of small arms, bullet proof vests, medical kits, litres of fuel, granades and other weapons systems. Reuters

Lithuania, a Nato member that was the first former Soviet republic to declare independence on the collapse of the Soviet Union, warned that the alliance must be prepared to send fighter jets and long range missiles.

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...

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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
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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

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

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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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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)

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The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

Updated: January 31, 2023, 9:29 PM